Galileo vs. Church

Galileo is viewed as the father of modern science because he made and tested theories which we still go by in the current years. In the present day we are thought and live by the heliocentric theory. This basically means that the sun in in the center and the planets are in its orbit. The Roman Catholic Church believed that the earth was in the center, therefore the sun and other planets were in the Earth’s orbit. Galileo was charged of false teaching. The charge against Galileo was grounded on a report that Galileo had been personally ordered in 1616 not to discuss Copernicanism either orally or in writing.Cardinal Bellarmine had died, but Galileo produced a certificate signed by the cardinal, stating that Galileo had been subjected to no further restriction than applied to any Roman Catholic under the 1616 edict. No signed document contradicting this was ever found, but Galileo was compelled in 1633 to avoid and was sentenced to life imprisonment The Dialogue was ordered to b e burned, and the sentence against him was to be read publicly in every university.At the time, the church was the legal authority of the land and anything that went against the church's doctrine of what the Bible said, was considered heresy and punishable by excommunication, imprisonment, or death. In this case Galileo violated the doctrine of the Roman Catholic Church by teaching the heliocentric theory. According to the church these theory’s by Galileo was trying to prove the bible false. The stronger side is Galileo’s side. In my opinion I would pick Galileo’s argument over the church because he tried to explain to the church his findings.The church being filled with pride and single-minded did not give Galileo a chance to explain and reveal his findings because they automatically thought he was going against the bible and trying to prove it wrong. They then prosecuted him. In conclusion, Galileo is known as the father of modern science, his theory which was overlooked in the past is now accepted and thought in the present day. This shows that the Roman Catholic Church was biased in the past and did not want to give him a chance to reveal and explain his findings.

Emission Control

Emission Control Techniques 1. INTRODUCTION The need to control the emissions from automobiles gave rise to the computerization of the automobile. Hydrocarbons, carbon monoxide and oxides of nitrogen are created during the combustion process and are emitted into the atmosphere from the tail pipe. There are also hydrocarbons emitted as a result of vaporization of gasoline and from the crankcase of the automobile. The clean air act of 1977 set limits as to the amount of each of these pollutants that could be emitted from an automobile. The manufacturers answer was the addition of certain pollution control devices and the creation of a self-adjusting engine. 1981 saw the first of these self-adjusting engines. They were called feedback fuel control systems. An oxygen sensor was installed in the exhaust system and would measure the fuel content of the exhaust stream. It then would send a signal to a microprocessor, which would analyze the reading and operate a fuel mixture or air mixture device to create the proper air/fuel ratio. As computer systems progressed, they were able to adjust ignition spark timing as well as operate the other emission controls that were installed on the vehicle. The computer is also capable of monitoring and diagnosing itself. If a fault is seen, the computer will alert the vehicle operator by illuminating a malfunction indicator lamp. The computer will at the same time record the fault in it's memory, so that a technician can at a later date retrieve that fault in the form of a code which will help them determine the proper repair. Some of the more popular emission control devices installed on the automobile are: EGR valve, Catalytic Converter, Air Pump, PCV Valve, Charcol Canitiser etc. Like SI engine CI engines are also major source of emission. Several experiments and technologies are developed and a lot of experiments are going on to reduce emission from CI engine. The main constituents causing diesel emission are smoke, soot, oxides of nitrogen, hydrocarbons, carbon monoxides etc. Unlike SI engine, emission produced by carbon monoxide and hydrocarbon in CI engine is small. Inorder to give better engine performance the emission must be reduce to a great extend. The emission can be reduced by using smoke suppressant additives, using particulate traps, SCR (Selective Catalytic Reduction) etc. 2. EMISSION CONTROL IN SI ENGINE 2. 1. Methods to reduce emission in SI engine. 2. 1. 1. Catalytic Converter Automotive emissions are controlled in three ways, one is to promote more complete combustion so that there are less by products. The second is to reintroduce excessive hydrocarbons back into the engine for combustion and the third is to provide an additional area for oxidation or combustion to occur. This additional area is called a catalytic converter. The catalytic converter looks like a muffler. It is located in the exhaust system ahead of the muffler. Inside the converter are pellets or a honeycomb made of platinum or palladium. The platinum or palladiums are used as a catalyst (a catalyst is a substance used to speed up a chemical process). As hydrocarbons or carbon monoxide in the exhaust are passed over the catalyst, it is chemically oxidized or converted to carbon dioxide and water. As the converter works to clean the exhaust, it develops heat. The dirtier the exhaust, the harder the converter works and the more heat that is developed. In some cases the converter can be seen to glow from excessive heat. If the converter works this hard to clean a dirty exhaust it will destroy itself. Also leaded fuel will put a coating on the platinum or palladium and render the converter ineffective. 2. 1. 2. PCV Valve The purpose of the positive crankcase ventilation (PCV) system, is to take the vapors produced in the crankcase during the normal combustion process, and redirecting them into the air/fuel intake system to be burned during combustion. These vapors dilute the air/fuel mixture, they have to be carefully controlled and metered so as not to affect the performance of the engine. This is the job of the positive crankcase ventilation (PCV) valve. At idle, when the air/fuel mixture is very critical, just a little of the vapors are allowed in to the intake system. At high speed when the mixture is less critical and the pressures in the engine are greater, more of the vapors are allowed in to the intake system. When the valve or the system is clogged, vapors will back up into the air filter housing or at worst, the excess pressure will push past seals and create engine oil leaks. If the wrong valve is used or the system has air leaks, the engine will idle rough, or at worst engine oil will be sucked out of the engine. 2. 1. 3. EGR Valve The purpose of the exhaust gas recirculation valve (EGR) valve is to meter a small amount of exhaust gas into the intake system; this dilutes the air/fuel mixture so as to lower the combustion chamber temperature. Excessive combustion chamber temperature creates oxides of nitrogen, which is a major pollutant. While the EGR valve is the most effective method of controlling oxides of nitrogen, in it's very design it adversely affects engine performance. The engine was not designed to run on exhaust gas. For this reason the amount of exhaust entering the intake system has to be carefully monitored and controlled. This is accomplished through a series of electrical and vacuum switches and the vehicle computer. Since EGR action reduces performance by diluting the air /fuel mixture, the system does not allow EGR action when the engine is cold or when the engine needs full power. [pic] Fig. 2. 4. EGR Valve 2. 1. 4. Evaporative Controls Gasoline evaporates quite easily. In the past these evaporative emissions were vented into the atmosphere. 0% of all HC emissions from the automobile are from the gas tank. In 1970 legislation was passed, prohibiting venting of gas tank fumes into the atmosphere. An evaporative control system was developed to eliminate this source of pollution. The function of the fuel evaporative control system is to trap and store evaporative emissions from the gas tank and carburetor. A charcoal canister is used to trap the fuel vapors. The fuel vapors adhere to the charcoal, until the engine is started, and engine vacuum can be used to draw the vapors into the engine, so that they can be burned along with the fuel/air mixture. This system requires the use of a sealed gas tank filler cap. This cap is so important to the operation of the system, that a test of the cap is now being integrated into many state emission inspection programs. Pre-1970 cars released fuel vapors into the atmosphere through the use of a vented gas cap. Today with the use of sealed caps, redesigned gas tanks are used. The tank has to have the space for the vapors to collect so that they can then be vented to the charcoal canister. A purge valve is used to control the vapor flow into the engine. The purge valve is operated by engine vacuum. One common problem with this system is that the purge valve goes bad and engine vacuum draws fuel directly into the intake system. This enriches the fuel mixture and will foul the spark plugs. Most charcoal canisters have a filter that should be replaced periodically. This system should be checked when fuel mileage drops. 2. 1. 5. Air Injection Since no internal combustion engine is 100% efficient, there will always be some unburned fuel in the exhaust. This increases hydrocarbon emissions. To eliminate this source of emissions an air injection system was created. Combustion requires fuel, oxygen and heat. Without any one of the three combustion cannot occur. Inside the exhaust manifold there is sufficient heat to support combustion, if we introduce some oxygen than any unburned fuel will ignite. This combustion will not produce any power, but it will reduce excessive hydrocarbon emissions. Unlike in the combustion chamber, this combustion is uncontrolled, so if the fuel content of the exhaust is excessive, explosions that sound like popping will occur. There are times when under normal conditions, such as deceleration, when the fuel content is excessive. Under these conditions we would want to shut off the air injection system. This is accomplished through the use of a diverter valve, which instead of shutting the air pump off diverts the air away from the exhaust manifold. Since all of this is done after the combustion process is complete, this is one emission control that has no effect on engine performance. The only maintenance that is required is a careful inspection of the air pump drive belt. 2. 2. Modification in SI engine to reduce emission. †¢ Multi-port fuel injection system to completely replace carburetors. †¢ Electronic engine management to accurately regulate fuel supply to cylinders by sensing various engine parameters. 4-valve system to replace 2-valve system, improved combustion chamber design and improved inlet manifold design for axial stratification of charge. †¢ Turbo-charged (TC) and Turbo-charged After Cooled (TCAC) engines. †¢ Turbo-compounded engines; they are found to be upto 18 per cent better than the conventional engines. †¢ After treatment, catalytic co nverter and exhaust gas recycling. Some future directions for engines are: †¢ Lean burn technology, air-fuel ratio as lean as 22:1 is possible with 4-valves, high swirl and squish generated turbulence. †¢ Use of ceramic components (e. g. low density Silicon Nitride, Si3N4) such as piston pins, valves, blades in turbochargers. †¢ Variable Valve Activation (VVA) providing improved charge control of SI engines, reducing fuel consumption by 5 per cent at low/medium speed and  13  Ã‚   per cent at full engine speed. †¢ 3. EMISSION CONTROL IN CI ENGINE 3. 1. Methods to reduce emission in CI engine 3. 1. 1 Particulate filter. Particulate filters are highly effective in the elimination of particulate matter (PM10) or soot from diesel exhaust. It has a variety of filter coatings and designs, depending of the engine application and duty cycle. . 1. 2. Selective catalytic reduction Selective Catalytic Reduction of NOx (generally abbreviated with SCR deNOx) is a very pow erful technology to reduce the NOx emission and fuel consumption of truck and passenger car diesel engines. The European truck manufacturers starting in October 2005, when EURO-4 emissions legislation enters into force, will introduce SCR deNOx on a large scale. With SCR deNOx a 32. 5% aqueous urea solution is injected upstream of the catalyst. Urea which converts to NH3 (ammonia) in the hot exhaust gases reacts with NOx to form harmless N2 and H2O. The urea quantity needs to be precisely dosed as a function of the engine NOx output and the catalyst operating conditions. 3. 1. 3. Smoke Suppressant additives There are a number of additives, which are added in order to reduce the smoke from CI engine. HYDRAX ATH (hydrated alumina), HYDRAMAX (magnesium hydroxides and hydroxy-carbonates), CHARMAX LS (low smoke), CHARMAX LS ZST & LS ZHS (zinc stannates & zinc hydroxystannates), CHARMAX AOM & MO (ammonium octamolybdate & molybdic oxide), CHARMAX ZB200 & ZB400 (zinc, magnesium, and calcium borates) etc. This reduces the amount of smoke produced by various chemical reactions. The smoke produced can also be controlled by deairating, maintenance, catalytic mufflers, fumigation etc. 3. 1. 4. Control of odour It is very difficult to estimate the odour produced by the diesel engine because the lack of standard tests has not allowed much work to be done in this direction. Catalytic odour control system muffler and or catalyst container are under development and it has been found that certain oxidation catalysts if used under favorable conditions reduce odour intensity. But the tests are still going on. 3. 1. 5. Exhaust Gas and After treatment Modeling While the diesel (compression ignition) engine is more efficient than the conventional spark ignition engine from a thermodynamics standpoint, it has the potential for a large negative environmental impact. The lean combustion of these devices provides the perfect environment for the production of NOx; relatively high temperatures and abundant oxygen. In addition, direct injection of fuel into the combustion chamber creates rich fuel pockets that can cause the formation of particulate matter (soot). Recently these emissions have come under increased scrutiny from the Environmental Protection Agency (EPA). Their radical nature (smog) in the atmosphere and subsequent health hazards has caused the EPA to act to increase the regulation standards for both 2007 and 2010. Unlike the three-way catalysts currently used on spark-ignition based platforms, diesel after treatment systems will not utilize one device for all problematic emissions. Instead, devices are targeted to take care of only one or a few issues at a time. For instance, Diesel Particulate Filters (DPF) might take care of the particulate matter while a Diesel Oxidation Catalyst (DOC) will eliminate the CO and HC and a Lean NOx Trap is used for the NOx emissions. Until now, diesel engine manufacturers have been able to meet the legislation though in-cylinder technology. The proposed EPA legislation has caused the diesel industry to work on finding cost-efficient after treatment technology while still looking in-cylinder for improvements. 3. 2. Modification in CI engine to reduce emission 3. 2. 1. Commercial vehicle emission control Several improvements are needed. These could be achieved through redesigning of engines and application of new technologies:  · Improvement in fuel injection system and use of higher injection pressure. . . Common rail system unit injections instead of multi-cylinder fuel injection pumps.  · Electronically controlled injection system to provide variable injection timing with good dynamic response to engine load, speed, and temperature.  · Improved cylinder head design, inlet port, re-entrant combustion chambers.  · 4-Valve system to improve volumetric efficiency and provide better mixing of fuel and air. Turbo-charged and Turbo-charged aftercooled engines to provide higher specific power, better fuel economy, and less emission pollution.  · After-treatment, particulate traps, and catalytic converters. 3. 2. 2. Passenger Car Diesel Engine In India, Indirect Injection (IDI) diesel engines are commonly used in passenger cars. Due to the pricing policies of fuels, the running c ost of diesel cars is lower than those of petrol cars. Diesel engines are popular for taxis, most of which are retrofitted by diesel engines. Private cars with OE diesel engines are also in demand. Major directions for engine development to control different pollutants are as follows:  · HC emission control requires, – low sac volume nozzles; – Complete combustion of injected fuel; – minimum lube consumption.  · NOx emission control is helped by, – cooling of intake air before entering the engine; – Retarded combustion; and – Moderate air motion.  · Particulate emission control is helped by, – high injection pressure; – fine fuel atomization; – intensive air motion; – high excess air; and – minimum lube consumption. 4. EMISSION CONTROL NORMS IN SI AND CI ENGINE The first Indian emission regulations were idle emission limits which became effective in 1989. These idle emission regulations were soon replaced by mass emission limits for both gasoline (1991) and diesel (1992) vehicles, which were gradually tightened during the 1990’s. Since the year 2000, India started adopting European emission and fuel regulations for four-wheeled light-duty and for heavy-duty vehicles. Indian own emission regulations still apply to two- and three-wheeled vehicles. 4. 1. Emission control norms in SI engine. Table. 4. 1: EMISSION CONTROL NORMS IN SI ENGINE Level of Emission | 2/3 Wheelers ## | 4 Wheelers | |Norms | | | | | 2-Stroke | 4-Stroke | 4-Stroke | | |* Intake, exhaust, | |* Intake, exhaust, | | |combustion optimization |* 4-Stroke engine |combustion optimization | |Euro I /India 2000 |* Catalytic converter |technology |*Carburetor optimization | | |* Secondary air injection |* Hot tube |* Fuel njection | |Euro II / |* Catalytic converter |* Seco ndary air |* Catalytic converter | |Bharat Stage II |* CNG / LPG |injection |* Fixed EGR | | |(3 wheelers only) |* CNG / LPG |* Multi-valve | | | |(3 wheelers only) |* CNG/LPG | | | | |* Fuel injection +catalytic | | |* Fuel injection |* Fuel injection |converter | | |* Catalytic converter |* Carburetor+ |* Variable EGR | |EuroIII/ Bharat Stage | |catalytic converter |* Variable valve timing | |III | | |* Multi-valve | | | | |* On-board diagnostics system | | | | |* CNG/LPG | | | | |* Direct cylinder | |Euro IV / |* To be developed |* Lean burn |injection | |Bharat Stage IV | |* Fuel injection+ |* Multi-brick | | | |catalytic converter |catalytic converter | | | | |* On-board diagnostics system | ## Euro norms are not applicable for 2 / 3 wheelers in India 4. 2. Emission control norms in CI engine | | | |Level Of Emission Norms Technology Options | | | · Retarded injection timing | | | · Open/re-entrant bowl, | |Euro I / India 2000 | · Intake, exhaust and combustion optim isation | | | · FIP~700-800 bar, low sac injectors | | | · High swirl | | | · Naturally aspirated | | | · Turbocharging | | | · Injection pressure > 800 bar, moderate swirl | | | · High pressure inline / rotary pumps, injection rate control | |Euro II / | · VO nozzles | |Bharat Stage II | · Re-entrant combustion chamber | | | · Lube oil consumption control | | | · Inter-cooling (optional, depends on specific power), | | | · EGR (may be required for high speed car engines) | | | · Conversion to CNG with catalytic converter | | | · Multi valve, | | | · Low swirl – high injection pressure > 120 bar | | | · Rotary pumps, pilot injection rate shaping | | | · Electronic fuel injection | |Euro III / | · Critical lube oil consumption control |Bharat Stage III | · Variable geometry turbocharger (VGT) | | | · Inter-cooling | | | · Oxycat & EGR | | | · CNG/LPG | | | · High specific power output | | | · Particulate t rap | | | · NOx trap | | | · On board Diagnostics system | |Euro IV / | · Common rail injection-injection pressure>1600 bar | |Bharat Stage IV | · Fuel Cell | | | · CNG/LPG | On October 6, 2003, the National Auto Fuel Policy has been announced, which envisages a phased program for introducing Euro 2 – 4 emission and fuel regulations by 2010. The implementation schedule of EU emission standards in India is summarized in Table 4. 3 The above standards apply to all new 4-wheel vehicles sold and registered in the respective regions. In addition, the National Auto Fuel Policy introduces certain emission requirements for interstate buses with routes originating or terminating in Delhi or the other 10 cities. For 2-and 3-wheelers, Bharat Stage II (Euro 2) is be applicable from April 1, 2005 and Stage III (Euro 3) standards would come in force preferably from April 1, 2008, but not later than April 1, 2010. Table. 4. 3. INDIAN EMISSION STANDARDS | Indian Emission Standards (4-Wheel Vehicles) | | Standard | Reference | Date | Region | India 2000 |Euro 1 |2000 |Nationwide | |Bharat Stage II |Euro 2 |2001 |NCR*, Mumbai, Kolkata, Chennai | | | |2003-04 |NCR*, 10 Cities†  | | | |2004-05 |Nationwide | |Bharat Stage III |Euro 3 |2005-04 |NCR*, 10 Cities†  | | | |2004-10 |Nationwide | |Bharat Stage  IV |Euro 4 |2010-04 |NCR*, 10 Cities†  | * National Capital Region (Delhi) Mumbai, Kolkata, Chennai, Bangalore, Hyderabad, Ahmedabad, Pune, Surat, Kanpur and Agra The above standards apply to all new 4-wheel veh icles sold and registered in the respective regions. In addition, the National Auto Fuel Policy introduces certain emission requirements for interstate buses with routes originating or terminating in Delhi or the other 10 cities. For 2-and 3-wheelers, Bharat Stage II (Euro 2) will be applicable from April 1, 2005 and Stage III (Euro 3) standards would come in force preferably from April 1, 2008, but not later than April 1, 2010. Emission standards for new heavy-duty diesel engines—applicable to vehicles of GVW > 3,500 kg—are listed in Table 4. 4. Emissions are tested over the ECE R49 13-mode test (through the Euro II stage). Table 4. 4 | |EMISSION STANDARDS FOR DIESEL TRUCK AND BUS ENGINES, G/KWH | |Year | Emission standards for light-duty diesel vehicles (GVW ? 3,500 kg) are summarized in Table 3. Ranges of emission limits refer to different classes (by reference mass) of light commercial vehicles; compare the EU light-duty vehicle emission standards page for details on the Euro 1 and later standards. The lowest limit in each range applies to passenger cars (GVW ? 2,500 kg; up to 6 seats). |Table 4. | |EMISSION STANDARDS FOR LIGHT-DUTY DIESEL VEHICLES, G/KM | |Year | The test cycle has been the ECE + EUDC for low power vehicles (with maximum speed limited to 90 km/h). Before 2000, emissions were measured over an Indian test cycle. Engines for use in light-duty vehicles can be also emission tested using an engine dynamometer. The respective emission standards are listed in Table 4. 3 |Table 4. 6 | |EMISSION STANDARDS FOR LIGHT-DUTY DIESEL ENGINES, G/KWH | |Year | Emission standards for gasoline vehicles (GVW ? ,500 kg) are summarized in Table 5. Ranges of emission limits refer to different classes of light commercial vehicles (compare the EU light-duty vehicle emission standards page). The lowest limit in each range applies to passenger cars (GVW ? 2,500 kg; up to 6 seats). |Table 4. 7 | |EMISSION STANDARDS FOR GASOLINE VEHICLES (GVW ? 3,500 KG), G/KM | |Year |Reference |CO |HC |HC+NOx | |1991 |- |14. 3-27. |2. 0-2. 9 |- | |1996 |- |8. 68-12. 4 |- |3. 00-4. 36 | |1998* |- |4. 34-6. 20 |- |1. 50-2. 18 | |2000 |Euro 1 |2. 72-6. 90 |- |0. 97-1. 70 | |2005†  |Euro 2 |2. 2-5. 0 |- |0. 5-0. 7 | |* for catalytic converter fitted vehicles | |†  earlier introduction in selected regions, see Table 4. | Gasoline vehicles must also meet an evaporative (SHED) limit of 2 g/test (effective 2000). Emission standards for 3- and 2-wheel gasoline vehicles are listed in the following tables. |Table 4. 8 | |EMISSION STANDARDS FOR 3-WHEEL GASOLINE VEHICLES, G/KM | |Year |CO |HC |HC+NOx | |1991 |12-30 |8-12 |- | |1996 |6. 5 |- |5. 40 | |2000 |4. 00 |- |2. 00 | |Table 4. 9 | |EMISSION STANDARDS FOR 2-WHEEL GASOLINE VEHICLES, G/KM | |Year |CO |HC |HC+NOx | |1991 |12-30 |8-12 |- | |1996 |4. 0 |- |3. 60 | |2000 |2. 00 |- |2. 00 | CONCLUSION Efforts are being made to reduce the consumption of fossil fuels and maximize the utilization of environment-friendly energy sources and fuels for meeting energy needs. In India, the demand for oil for the transport sector is estimated to increase over the next decade. This sector is the largest consumer of petroleum products . Government is providing policy support, fiscal incentives and regulatory measures for development of alternative energy vehicles and fuels. Battery operated vehicles, fuel cell vehicles, hydrogen powered vehicles and bio-fuel powered vehicles have been identified in this context. The development activities of such fuels and vehicles need to be further encouraged particularly in view of their potential to protect the environment. Hybrid Electric Vehicles (HEVs) use the combination of engine of a conventional vehicle with electric motor powered by traction batteries and/or fuel cell. This combination helps in achieving both the energy and environmental goals. The deployment of a large number of this type of vehicles would help us in terms of environmental benefits, reduction of oil consumption and reduction in emissions. In hybrid electric vehicles propulsion, energy is available from more than one source of energy. The three configurations of HEV are series hybrid system, parallel hybrid system and split hybrid system. Fuel cells produce electricity, employing reaction between hydrogen and oxygen gases, electrochemically. Fuel cells are efficient, environmentally benign, compact, modular and reliable for power generation. Different type of Fuel cells currently under development are the Protons Exchange Membrane Fuel Cells (PEMFCs), Phosphoric Acid Fuel Cells (PAFCs), Molten Carbonate Fuel Cells (MCFCs),Solid Oxide Fuel Cells (SOFCs) etc. Hydrogen is receiving worldwide attention as a clean fuel and efficient energy storage medium for automobiles. Hydrogen can replace or supplement oil used in road transportation. Bio-fuel is an efficient, environment friendly, 100 per cent natural energy alternative to petroleum fuels9-10. In view of the potential of being produced from several agricultural sources and because of its low emission characteristics, bio-fuels in recent years are receiving a great deal of attention as a substitute to petroleum fuels. Ethanol and bio-diesel are the two bio-fuels which are being looked upon as the potential fuels for surface transportation. REFERENCES 1. www. howstuffworks. com 2. www. dieselnet. in 3. www. auto101. com 4. www. wikipedia. com 5. Mathur & Sharma. ; Internal Combustion Engine, Dhanpat rai publications. pp 774- 778 1. SEMINAR TOPIC FROM :: www. edufive. com/seminartopics. html

Lanval Sir Gawain research paper

The legendary works of Lanval and Sir Gawain provides a positive human state of loyalty and honor that will truly boost the persona of these two individuals. Different portrayal of roles which will lead to a channel of similarities and differences was the focal point of scrutinizing these two masterpieces. In addition, upon exploring these two different works considering the positive and / or negative human state, attitude and characteristics, it is imperative to determine the strengths of Lanval and Sir Gawain by using these criteria.The story of Lanval reverses the typical conventions in romance as the maiden rescues the knight instead of the usual approach that men took the first move. In the event wherein Lanval walk away going nowhere, he looses his mind with and unfortunately his horse did not make to serve him and no other way but Lanval let go of his horse Apparently there were ladies along the way who came across with whom presents great attitude of accommodating him. As thi s two ladies approach Lanval, there was a prior intention of leading Lanval to the queen.  Ã‚  Ã‚   In Marie de France’s   Lanval â€Å"These two ladies came straightaway / To the place where Lanval lay / Lanval, mannerly, well-bred / quickly scrambled to his feet / The ladies spoke, first to greet / Him, then with a message they said / Lord Lanval, the lady we owe duty / A lady of valor, wisdom and beauty / It’s for you our lady has sent / Us.Now come along with us, do! / Safely we’ll conduct you through / Not far – look, you can see her tent!† (6.1-12). Despite the eagerness of the queen to establish a discreet relationship, Lanval in return cannot take the pleasure being offered to him, thus, he neglected to pursue such tempting emotion. â€Å"For her kiss, her embrace, her touch / Little he cares about other’s delight / When he can’t enjoy his own! / The queen saw him go off alone / And she headed straight for that knight / S he sat near him, she called him over / she spoke as her heart would move her / Lanval, I really so respect you / I really care, I really love / And you can have all my love / Tell me what you want! I expect you / Must be happy at what I say / I’m offering to go all the way / Lady, he said, let me go! / I never thought to love you so! / I’ve served the king for many a day / His faith in me I won’t betray / Not for you, your love, or anything / Would I ever act against my king!† (13.1-19).It came to the point that the queen became desperate for the reason that Lanval still hold his emotion and stay in being loyal. Out of which the queen claims that Lanval maltreated her and even come to the point that Lanval was put in trial because of the anger of Queen Guinevere. â€Å"The King had just come home from the wood / His day's hunting had been good / He went into the Queen's chamber / She cried out, loud, when first she / Saw him, fell at his feet, begged merc y / Accused Lanval–he had shamed her! / He'd asked her for a love-affair / She'd said no, with this result / He'd offered her an ugly insult / He boasted of a friend so fair / So full of pride, breeding, honor / That the chambermaid who waited on her / The lowliest, poorest of the poor / Compared to the Queen, was worth far more / The King was angry, to the core / His oath against Lanval he swore / In court he'd prove he was no liar / Or else he'd hang, or die by fire / The King left the Queen's bedroom / Called three of his barons to him / Sent them to bring in Lanval† (15.1-21).On the other hand, the story of Sir Gawain and the Green Knights epitomize the attitude of having a word of honor but unfortunately in the case of Sir Gawain, he did not make it up to the end. The game is that the challenger gets a chance to hit the Green Knight but in a year and a day, he must go to the Green Knight's chapel and then the Green Knight will test him and if he fails the tests, th e Green Knight will hit him. Sir Gawain being the youngest knight in the round table unfolds the challenge of battling with the Green Knight and continue with the pact that goes with the confront which was after a year of the fight the conqueror will go to Green Chapel to get a blow in return if he does not meet the ordeal.As Sir Gawain was on his way to the said place after a year, he was able to meet Bertilak. â€Å"Sir, if you be Gawain, it seems a great wonder / A man so well-meaning, and mannerly disposed / And cannot act in company as courtesy bids† (lines 1126 – 1997).   As Sir Gawain reached the place, challenges were headed for him, which in fact was very symbolic in nature. Temptations occurs which in turn he get hold of a girdle. Bertilak which happens to be the Green Knight also put him into the test as they come to the exchange of winnings. Unfortunately, Sir Gawain fails to be loyal and honest as he fails to utter the girdle that he has.Both these stori es present exciting analytical relationship taking into account honor and courtly love. It is of great pride of the character’s portrayal on how their outlook will affect their decisions up to the end which will make them a hero of their own. Compare and contrast these two poems is the focal point of this paper. In addition, at the end of this paper, identifying the similarities and differences of both works was essential in the analysis of the subject matter.Compare and Contrast: Lanval & Sir GawainLoyalty was clearly illustrated in both characters. It is of great value to take note how this certain attitude transform their individuality. Lanval promises not to reveal the identity of his mistress. Even when Queen Guinevere attempts to seduce Lanval, he refuses temptation because of her loyalty to his lover – the fairy maiden. Evidently, the foundation of such loyalty was rooted in the character of his lover. On the other hand, Sir Gawain takes the challenge for King A rthur in response to his loyalty to his master. He also honors the pact of one year and one day and took the chance of fighting with beast in order to render the pact of their duel. Sir Gawain has the will to sacrifice in order to hold on his word to the point that he almost experience starving just to keep his promise.In lieu of their loyalty, they established within themselves the honor which gives them the pride. Lanval embrace his word up to the end even if he goes through a trial, he faces it with pride and honor. He did not endure the accusations of the queen and faces its challenges. On the other note, Sir Gawain seize his honor as he dwell on the challenges of the concordat up to the end. He did not even open a single door to have second thought to pursue the battle with the Green Knight and thus, give him ultimate honor.As regards to feelings, both the character of Lanval and Sir Gawain experienced to have intense love – the one for a certain maiden and the latter wa s a love for the self. It could be different in criteria but both give them the strength to live. The pursuance of ones love ultimately gives them the drive to stand rigid and hold on what would make them tough. Definitely, as the character of Lanval and Sir Gawain defeats temptation, this love boosts their grip on the road to being strong.  It brightens the lives of Lanval and Sir Gawain as their powerful love bestow them hope. Lanval even if he’s on trial and in any moment will destroy the life that he has, he consistently hold onto the hope that the truth will prevail – whatever accusations of the queen towards Lanval, it will not persist because it just present an opaque scenario of events which did not occur in the first place.   In Marie de France’s Lanval â€Å"On the day set for the trial / The barons have traveled many a mile / To be there; the Queen’s there, and the King / And now Lanval’s hostages bring / Him in. They’re so s orry for him / A hundred knights or more, I guess / Would have done anything for him / So he could walk free away from the case / So wrongful are the accusations!† (20.1-9).The people will stand for Lanval as they witness the unreasonable accusations that queen bequeath on Lanval. Parallel to this, as to the case of Sir Gawain, as he faces the challenge of the Green Knight, his will sustains his hope. The more he pursues the pact, the more it will give him peace of mind. Thus holding on the aspiration of victory gives him hope.Guilt also took part in the characters stance and make plausible comparison. As regard to Lanval’s encounter with the queen, even if he was very much aware that the personality of the queen might be ruin, Lanval still insist with his determination to stand to what he believes is right – and that is to be loyal with his lover. As to the story of Sir Gawain and the Green Knight, in consequence of Sir Gawain’s encounter with challenges in Green’s Chapel, the host gives him kisses in return for his success, however he did not follow to what they agreed prior the battle, he did not give all of his winnings which gives him the guilt and thus consistently wear the girdle around his arm as a sign of his culpability.ConclusionThe act of sincerity comes into account as we weigh the guilt which was instill in the hearts and minds of the characters. Both Lanval and Sir Gawain were sincere in their craft. With no hesitance, they face the consequences of their chosen field. Fear was the major hindrance to their established characters.Both personas disregard pleasure and pain. The act of cynicism was present in Lanval and Sir Gawain. Courtly love was taken into account in these two characters. Lanval epitomized his sincerity and love for his fairy maiden as he kept surpassing the barriers of their relationships. On the other hand the host going to the Green Chapel touches the heart of Sir Gawain in one way or the other as he sealed himself in exchanging his winnings with the Green Knight specifically with the girdle that he got from the host. Sense of mortality was present as it has a feeling of commonality in both presented poems. These nearly pass the same life cycle as its main character being portrayed by Lanval and Sir Gawain almost has the same channel – a sense of preciousness of time and life.Good things happen to good people. Lanval broke his promise, and Sir Gawain broke his promise. But nothing bad happened to either. They learned from their mistake and they were regretful. Both authors show that after all, humans will be humans, and humans are capable of mistakes, no matter how honorable their past has been.Both the female characters are not loyal to their husbands. Neither is Queen Guinevere or the host’s wife. Both try to seduce another man and attempt to sleep with other man. Men are more loyal than women in these two works.On another note, there were also opposing in stances in these poems. The works differ in loyalty. Sir Gawain lied to protect his life while Lanval lied to protect his mistress’ honor. Furthermore, as regards to the sense of guilt, Lanval did not felt a single guilt at the end as he chose to stand firm on what he believe was right. Lanval just ride off to Avalon with his lover – as if it was okay for him to break his code of silence. On the Contrary, there was a feeling of guilt in Sir Gawain since he was not honest in exchanging his winnings and in consequence of his remorse; he wears his girdle in his arms.Lanval and Sir Gawain show the interconnection of their stories as well as their temperaments. In one way or the other, there was resemblance with their stories and it presents a good basis of comparison.Referencesâ€Å"LANVAL† Marie de France, translated Judith P. Shoaf  ©1991, 2005Stone, Brian. Sir Gawain and the Green Knight. British Library. 1974

Listening Skills Essay Example | Topics and Well Written Essays - 1250 words

Listening Skills - Essay Example From childhood onwards the listening process starts. Parents and the teachers are the major entities which speak to the children during their childhood and adolescence. â€Å"The average college student spends about 14 hours per week in class listening (or perhaps I should say "hearing"--there is a difference!) to lectures† (Listening Skills, 2006). After grown up, we usually listens the complaints and suggestions of our children, friends, and co-workers. Good listening skills, apart from orating skills are essential for a manager to take sound decisions. It is difficult to understand a topic clearly if we read or write about that topic. Along with reading and writing, listening is the third essential segment of learning process. Listening is an active process which has three basic requirements like hearing, understanding and judging. (What does it mean to really listen?, 2009). A person said to be heard something if he was able to reproduce it. For example, we have often witnessed people sleeping at the hall when the politicians like speakers lengthen their speeches. Such sleeping people cannot be said that they heard what the speaker has told. So a mere presence alone may not guarantee proper hearing. Understanding is the second step of listening. Hearing will become meaningless if the audience does not understand anything. For example, suppose, a child of 6 years attending a college level class. Even if the lecturer tries too hard, the child may not understand anything because of his lack of awareness about the topic. In this case we can safely say that even though the child hears the full lecture, he understands nothing and his listening becomes meaningless. Judging is the third part of the listening process. â€Å"After you are sure you understand what the speaker has said, think about whether it makes sense. Do you believe what you have heard? You might think, "How could the stripes to be different for every zebra? But then

The Major Factors of the Credit Agricole Essay Example | Topics and Well Written Essays - 2500 words - 1

The Major Factors of the Credit Agricole - Essay Example Credit Agricole is one of the largest retail banking groups in the world and is the largest banking group in France. The overall structure of the firm is such that it is owned by many smaller retail banks in France and is offering retail banking services not only in France but at international level also. Primarily focusing on the rural areas as its target market, the bank has also the presence in the cities and is now operating in more than 60 countries of the world. Such huge international presence, therefore, outlines a very significant expansion of the firm in the international market. The overall strategy of the firm in terms of international expansion has largely been focused on the acquisition of smaller banks in different European countries as well as countries from other parts of the world. Such expansion strategy outlines that the firm has taken an aggressive approach to extend its presence in the international market. Credit Agricole is considered as the green bank of France because of its support and stronger roots in the agriculture sector of the country. It is also because of its overall business philosophy that the firm mostly operated in the rural areas of the country with little presence in the urban areas. Credit Agricole is unique in the sense that its ownership structure is really different and its owned by many smaller banks. Bank’s historical roots are relatively richer given the fact that it was established in order to allow the extension of credit to the farmers so that they can boost their productivity. One of the reasons as to why the agriculture was lacking in productivity in France was the lack of credit to the farmers and as such, they were unable to purchase better seeds and other tools in order to better cultivate and increase their productivity.  Ã‚  

Aspects of rural nursing and staff retention Essay

Aspects of rural nursing and staff retention - Essay Example While rural is synonymous with poverty in developing countries, it need not be so in the case of developed countries though disadvantages of being rural are universal throughout the world in respect of inaccessibility of health services in rural areas and shortage of rural nurses. Scharff (1998, p 21) says that†Ã¢â‚¬ ¦.being rural means being a long way from anywhere and pretty close to no where†. It is a universal phenomenon that nurses are in short supply regardless of being a developed or a developing country. Nurses are difficult to be retained even in urban areas. As such, nurses and nursing services in rural areas are even more problematic. In the first place, nursing is an occupation of sacrifice in that the nurses have to take care of the patients who must be made to feel at home while they are in the hospital. Nurses are therefore expected to be compassionate and loving their fellow human beings while in distress and this should come from a person naturally who c an be called a prospective nurse. Recruitment of nurses right from their nursing education need to be carefully planned by selecting the right candidates for the profession so that they do not find themselves misfit in the mid-path of their career. Assuming that all the nurses are rightly recruited and only the nurses of right aptitude are serving in the profession, there are still problems in their recruitment and retention attributable to the rurality of the areas of their service and inadequate policies of a country’s Government. And these are the aspects that this research aims to go into with reference to the position obtaining in the U.K. Preliminary search in the literature shows that the there are no dedicated studies available pertaining to the U.K’s rural nursing and retention. The available ones deal with the broad category of rural health aspects wherein the nurses are mentioned along side the General practitioners, Pharmacists and allied

Statistical data in a business context that requires a decision. Use Research Paper

Statistical data in a business context that requires a decision. Use probability concepts to formulate a decision - Research Paper Example The consultancy guarantees that it will give the restaurant the perfect forecast or perfect information about its daily sales. With the perfect information the restaurant will know in advance how many hamburgers will be sold each day. In taking this decision, the expected value concept has been applied. This has resulted in minimization of uncertainty of decision making for the restaurant. The restaurant should stock 200 burgers everyday. This will maximize its profit from the sale of hamburgers. Statistical decision theory or Bayesian decision theory finds much application in business decision making. Managers of small and large businesses find it very useful. It is named after Reverend Thomas Bayes. Reverend Bayes was trying to prove the existence of God through the application of probability when he came upon his decision theory (Richard I. Levin, David S. Rubin

Social class Term Paper Example | Topics and Well Written Essays - 1000 words

Social class - Term Paper Example Though religion has been modified and seems to sustain a much less influential presence in modern society, it is still very much relevant for predicting certain social attitudes and behaviors. There is a well-known sociological theory known as symbolic interactionism which views society as being composed of symbols that are used by people to develop their world view and assist in communications with one another (Henslin, 24). This theory believes that people develop their sense of self based on cultural, environmental or lifestyle symbols and then relate these to the process of building self-identity amongst broader society. Religion has been a fundamental symbol for generations, inspiring art, music, architecture, and glorious church construction. These symbols â€Å"are a great heritage of beauty to all humankind† (Diessner, Solom, Frost, Parsons & Davidson, 304). Under the symbolic interactionism theory, people with a strong commitment to recognizing and esteeming religious principles would find meaning in this pursuit by exposure to these long-standing sociological principles and design constructs. Finding a sense of self beauty through recognition of these rel igious symbols would theoretically assist in developing a positive self-concept measured by symbolic figures rather than through, necessarily, social interaction with others. Traditional religious beliefs include Confucianism, a passive religious belief system that imposes learning, duty, responsibility and tolerance as part of its model (Zhang & Veenhoven, 428). Confucianism believes in self-reflection as part of daily lifestyle and acts as the precondition for improving oneself. The religious symbols such as music and church architecture provide a form of stability and an environment in which to seek perfection. It represents finding commonality with religious icons and through this effort finding their place in the world historically and in modern culture. The goal of communing with

The integration of the philosophical foundations of human rights Thesis

The integration of the philosophical foundations of human rights - Thesis Example Since the traditional period, the practical or rather the political arguments with regards to human rights have been provided with due concern, apparently more than the philosophist or the theoretical explanations. One such significance behind providing comparatively lesser significance towards philosophical explanations concerning human rights can be identified as the complex presentation of the related theories. Since the philosophist have presented the theories related to human rights in multi-dimensional perspectives, it becomes quite difficult to apply its assumptions critically linking with the practical or political arguments. Thus, effort needs to be made in order to minimise the complexities in the philosophical views of human rights with the intention to reduce challenge in terms of implementation (Freeman, â€Å"The Philosophical Foundation of Human Rights†). There must be integration between the theoretical views as well as the practical views in order to gain a comprehensive perspective related to human rights However, this integration can prove to be highly complicated in order to present a comprehensive explanation of the conception from both the perspective of political and philosophical. It is in this context that the activists who are under pressure to rescue individual from impending injustice tends to pay low priority towards the theoretical views rendering comparatively greater emphasis towards philosophist theories when weighed against the notion presented by politicians to emphasise over practical arguments proportionately by a large extent. However, those approaching the philosophers, for developing an in depth understanding of the theoretical perspective regarding human rights, might be disappointed owing to the fact that theoretical or philosophical arguments are uncertain (Freeman, â€Å"The Philosophical Foundation of H uman Rights†). The

The Relative Effects Motivation and Performance Essay

The Relative Effects Motivation and Performance - Essay Example The performance bonus is defined as the form of additional compensation which is paid to an employee in the organization or a reward for the accomplishment of specific performance targets. It is an additional compensation to his regular salaries or wages and is awarded based on his performance ratings during his performance appraisals or analysis of the projects conducted by the employee. On the other hand performance of an employee can be measured both as per quantitative as well as qualitative aspects. Performance of his work can be measured in terms of the quantity of work he has delivered within a stipulated time and also the quality or standard of that work. The research seeks to bring about a relationship between the performance or productivity of the employee and the bonus paid to that employee. A positive relationship would reflect positive impacts of bonus payments on an employees’ performance and productivity at the workplace, and vice versa. Brief Summary of the Org anization or IndustryThe project analyses the HR aspects of AMZ Limited, which is a manufacturing organization in UK. It is the producer of household appliances in the country. The company provides annual bonuses to its employees based on the performance ratings of employees declared through their systematic performance appraisal structure in the organization. Ratings are provided according to the accomplishment of monthly targets set by the employees. Bonuses are directly linked with the monthly targets of employees.... The research question is as follows: Can performance bonuses in organizations bring about positive impact on the motivation level of employees and their performance and productivity in the organization, AMZ Limited? (Draper, 2004, p.4-5). Hypothesis A statistical testing of hypothesis would be conducted for the research. The null and alternative hypothesis that would be chosen for the study are provided below: H0- Implementing performance bonus in AMZ Limited enhances and improves performance, productivity and motivation level of employees. H1- Implementing performance bonus in AMZ Limited does not bring about any enhancement or improvement in the performance, productivity and motivation level of employees in the organization. Background Theory Performance bonus is defined as the form of additional compensation which is paid to an employee in the organization or a reward for the accomplishment of specific performance targets. It is an additional compensation to his regular salaries o r wages and is awarded based on his performance ratings during his performance appraisals or analysis of the projects conducted by the employee. On the other hand performance of an employee can be measured both as per quantitative as well as qualitative aspects. Performance of his work can be measured in terms of the quantity of work he has delivered within a stipulated time and also the quality or standard of that work. The research seeks to bring about a relationship between the performance or productivity of the employee and the bonus paid to that employee. A positive relationship would reflect positive impacts of bonus payments on an employees’

Proposing a Solution Essay Example | Topics and Well Written Essays - 1500 words

Proposing a Solution - Essay Example Notably, cyber attacks do have the potential to create an extreme economic damage as well as, social impact that are disproportionally costly to the nation or organization at risk. Therefore, it is essential to establish workable approaches to maintaining the security of the communication and technological systems. The advent of the security challenges created another aspect of terror, an establishment that many nations are yet to consider as a possible channel for terror attacks. However, in the U.S. after the memorable 9/11 attack, the subject of security evolved into a critical matter that none of the congressional representatives or the general population would take lightly (Werner 16). It is notable that the cyber attack in all its aspects targets the essential applications and databases within any of the government or public institutions creating havoc against that nation (Levy, Michelle & Raymond 77). The media drama is as subjective as any physical bombing incidence, considering the psychological implications involved in the attack. The cyber attack can create an element of distrust and unstable relations among the populations. The cost to the nation is the absence of coordinated systems, which can bring the entire internet system of the nation down. This creates more chances for advan ced physical attacks on the country. The U.S. is at a heightened level of cyber threats considering the milestones it has made in the telecommunications and technological fields. An eminent attack in the entire systems of the nation would render a cyber apocalypse to the nation, bringing down all essential infrastructure required in daily activities of the government, business entities and the general population (Werner 16). At the helm of the escalating risks to the national security in the country, the cyber environment threats are equally evolving, as

Impact Statement Essay Example for Free

Impact Statement Essay NSTP was one big rollercoaster ride. Admittedly, I didn’t like it entirely because It has a lot of requirements for a non-credited subject. It was fine with me going to our designated area and cleaning the place, but it was not seem necessary for us to still have to submit certain papers/ documents and have this seminar sessions. Well that was what I initially felt. As I reflect on it, I realize that I did actually have fun in one way or another and I realized that NSTP served as an eye opener to us students, as we become aware of the things that sometimes we didn’t notice like having a family. I have learned the value of having a family who can provide their basic needs. Although we didn’t really have any interactions with the children in the orphanage, just by seeing them I realized the blessings that I have right now, that I’m indeed fortunate enough to have parents that support and provide my needs. My experience with this activity will be much cherished because this had taught me the importance of having a family. NSTP also taught me to give back to the community. I may not have the capability to effect one big change on society, but with one random act of kindness, society can slowly but surely change. For if one man performs an act of random kindness, and others follow, then the world will be on happier place to live in.

Feminist Perspective on the Family

Feminist Perspective on the Family A Woman/s Place Was in the Home: Has Feminism Finished the Family? Government debates and some religious discourse harks back to what Finch (1989) has described as the myth of a golden age of the family. Various studies on the family tend to suggest that in Western societies family forms have differed depending on wider social events such as the Industrial Revolution and also demographically. In England for example, family patterns in rural areas and in poor areas differ from those in more affluent areas. In poorer areas families are more likely to involve wider relationships such as grandparents and aunts and uncles. During the nineteenth century the idea of the nuclear family became the most prevalent. This is what is often referred to as the traditional family and the source of what have been called traditional values. It is this family form that has attracted the most criticism, especially from feminists. Even without a feminist critique there have been widespread experiences of changes in the UK and other Western countries during the last forty years concerning marriage, household, and family forms. These are changes that would have been unimaginable before the Second World War (Giddens, 2001). People wait longer before getting married and more people are less likely to marry than used to be the case. What has been called second wave feminism began in the 1960s. Many of its opponents argue that it is feminism which has led to a drop in the number of marriages, greater divorce rates among those who do marry, and a consequent rise in the number of single parent families. Before the late 1960s having a child out of wedlock was still a source of great social shame but during the closing years of the twentieth century the number women who had children but were not married continued to rise. Figures available for 1997 indicate that at that time this group made up 42% of all lone parent households (Social Trends, 2000). Although feminism has been cited as the cause of such changes, this criticism is based on the view that the â €˜traditional’ family was an eternal form until women challenged this view. This paper will begin with a definition of key concepts. It will then look at the concept and history of the family. It will examine the notion that a woman’s place was in the home until the advent of feminism. It will look at different family forms and then assess whether feminism has brought about the end of traditional ideas of the family. Family Murdock 1949 describes a family in the following way: The family is a social group characterized by common residence, economic co-operation and reproduction. It includes adults of both sexes, at least two of whom maintain a socially approved sexual relationship, and one or more children, own or adopted, of sexually cohabiting adults (Murdock, 1949).[1] Family forms vary across societies but theorists maintain that the most prevalent form is the nuclear family described below. Larger family units are referred to as extended families. Feminism Women have argued for equal rights with men since the 18th Century when Mary Wollstonecraft (1792) wrote her Vindication of the Rights of Women. Other women followed in her stead, the most famous being the Pankhurst sisters and the suffragettes who fought for women’s right to vote (Abbott andWallace, 1997). Modern feminism began in the 1960s with the work of American writer Betty Frieden (1965) and this has come to be known as second wave feminism. Alister McGrath (1993) has written that, Feminism has come to be a significant component of modern western culture. At its heart, feminism is a global movement working towards the emancipation of women. The older term for the movement-womens liberation- expressed the fact that it is at heart a liberation movement directing its efforts toward achieving equality for women in modern society, especially through the removal of obstacles-including beliefs, values, and attitudes- which hinder that process (McGrath, 1993:111). The Concept and History of the Family The family is the primary place of socialization and the place where children are introduced to the norms and values of a given society (Talcott Parsons,1951). Parsons work referred to what has come to be known as the nuclear family. Nuclear families consist of parents and children living together, family members ostensibly provide mutual love and support. It is this support that enables individual family members to contribute to society and lead productive lives (Giddens, 2001). In the nuclear family one of the adults is employed outside the home and there should be an unrestricted sharing of income (Cheal, 1991).Theorists such as Murdock (1949 cited in Giddens, 2001) have argued that traditional concepts of the family are to be found in all societies and that the family is a necessary and central institution in society. Whether one regards traditional notions of the family as being pertinent to all societies depends largely on how the family is defined, certainly it might be argued that the nuclear model is no longer the norm in contemporary society. Willmott and Young (1957) undertook what has come to be regarded as one of the most important studies on the sociology of the family in Britain. The work investigated families and family life in East London during the 1950s. The study was undertaken at a time when housing policies and greater financial rewards meant that when a couple married they were able to set up home on their own. Increased geographical mobility also meant that many young couples lived a good distance from their families. As a consequence of this and the fact that more women were working outside the home it was argued that the division of labour in the home was changing, as more women went out to work so men would take on more domestic chores. Willmott and Young (1957) believed tha t the family would become a more democratic institution where work, finance, and family responsibilities were shared. Willmott and Young maintained that with the passing of time the family would become more symmetrical i.e. that the changing nature of men and women’s roles would mean that their family roles would become interchangeable (Abbott and Wallace, 1997). Feminists challenge this view Walby (1990) maintains that the family is still a site of oppression for women and that this is the place where their roles are perpetuated. Furthermore, feminist writers such as Abbott and Wallace (1997) have argued that the nuclear model of the family is too narrow. They also claim that such a concept neglects the fact that not all family members experience life in the same way, or receive equal measures of support. Goode (1963)argues that social systems such as the family, are powerful agents of control because to some extent their existence is founded on force. Within social systems such as the family this is often unrecognized, because it is hidden it is effective. Gittens (1992) is of the opinion that in modern Britain: Ideals of family relationships have become enshrined in our legal, social, religious and economic systems which, in turn, reinforce the ideology and penalise or ostracise those who transgress it (Gittens, 1992, p.74). The Family and Ideology In pre-industrial society most of the household chores were undertaken by children. There was little distinction between home and work, the private and public spheres, families generally worked the land and they did this together. The rise of industrialization and the growth of the towns brought massive changes to what had constituted the family and family life up until that time. Oakley (1981) maintains that the coming of the factories replaced the family as the unit of production. In 1819 the Factory Act was introduced and this resulted in the growing dependence of children, and also to women’s increased dependence on men and their restriction to the private sphere. During the 19th and early 29th Centuries there was a growing resistance to the employment of married women as wage earners. This was because working women were perceived as threatening to male employment and so there was pressure to keep them at home (Hacker, 1972). The nineteenth century witnessed the embedding of gender roles which were epitomized in men’s idealisation of the feminine. Women were seen to be both physically and emotionally weaker than men and therefore not suited to the same roles. The following is a rationalization for men’s idealistic views of women and why they were confined to the home. No woman can or ought to know very much of the mass of meanness and wickedness and misery that is loose in the wide world. She could not learn it without losing the bloom and freshness which it is her mission in life to preserve (Quoted in Hudson, 1970:53-4). Victorian ideology said that women were created to help men and this became the rationalization for their confinement to the home. To start with this primarily affected the middle classes, as the century progressed, however, the working classes were also subjected to this ideology. Oakley (1981) maintains that this had the effect of locking women into the housewife role, further cementing the growing ideology of gender roles. Murdock (1949 in Giddens, 2001) argued that gender roles are the natural result of the biological differences between men and women. Such differences, he maintained, made the sexual division of labour the most sensible way of organising society. This view became endemic in society and has affected much Government policy. When Margaret Thatcher came to power in 1979 the Conservatives were calling themselves the party of the family. They maintained that people should be discouraged from cohabitation or from homosexuality and supported the patriarchal nuclear famil y where the father was the person to enforce behavioural standards. Even though single parent families, extended families and reconstituted families were becoming more prevalent at the time these were not regarded as the norm or as desirable (Abbott and Wallace, 1997). Barrett and McIntosh (1980) have argued that ideas centred on a man being able to earn enough to support a family benefited the capitalist economy and the working man at the expense of women. They maintain that this idea of a family wage is still embedded in society and has been a major aspect of women’s inequality with men. The idea that a man was entitled to earn a family wage but women were not has meant that women have, (and still do in a number of areas) earn less than men. Furthermore, the low pay which accompanies what is often termed ‘women’s work’ means that women’s choices are restricted and their economic power within marriage has been reduced. Changing Work Patterns Even though there had been widespread resistance towards women working outside the home Oakley (1981) maintains that this began to change after the first World War, and between 1914 and 1950 the number of women working outside the home showed a steady increase. In spite of this their primary role was still seen in terms of being a housewife. Since the 1960s women have been struggling to achieve participation in paid employment which is equal to that of men. This has been the case for women from all walks of life (Abbott and Wallace, 1997). These struggles resulted in the introduction of the Equal Pay Act in 1970 which meant that women were entitled to the same pay as men if they were doing the same job. In 1975 it became illegal under the Sex Discrimination Act to discriminate against women in education, in employment, and in the provision of goods. The European Court demanded a strengthening of the Equal Pay Act in Britain in 1982. This was followed by a further amendment in 1984 wh ich allowed that women were entitled to the same pay as men in their organisations providing they could prove that their work involved the same kinds of decision making and skills as their male counterparts. Women should have equal access and an equal chance for promotion. Some jobs were regarded as outside the confines of the 1975 Sex Discrimination Act e.g. only women could work in a women’s refuge (Haralambos et al 2000). Feminist Criticisms of the Family Since the 1970s and 80s the main sociological focus on families has been concerned with the experiences of women and children, furthermore, the highlighting of these experiences has generated a growth in awareness that the family is an ideological form that does not always work in everyone’s best interests. Feminists have highlighted the fact that for centuries women have been the subordinate sex in society and that this subordination is largely a result of their biology i.e. the fact that they have been born women rather than men. Feminists maintain that there is a disjuncture between women’s experiences of being in a family as wives and mothers and ideologies of domesticity. For a long time many women have felt extremely dissatisfied with the role ascribed to them once they are married and it was this dissatisfaction that Betty Friedan (1965) was seeking to express when she referred to the experience of American housewives in the 1960s as suffering from ‘the pro blem that has no name’. For some women the ideal of family life is seen as desirable, but their experiences within their own families, falls far short of that ideal (Stanley and Wise, 1983). The gender roles that women have been assigned are constructed on the basis of this biological difference rather than such roles being innate (Abbott and Wallace, 1997). Gender roles are socially constructed and reinforced through the family and the education system. This is done through the different ways that authority figures have of relating to boys and girls, and the fact that there is a tendency to give girls dolls and tea sets, and to give boys toy cars and construction sets (Firestone, 1971). However, Connell (1987) has argued that this view tends to ignore the capacity of individuals to accept or reject the social expectations that are embedded in gender roles. Thus Connell maintains that boys and girls may choose elements from each others roles e.g. the tendency of some girls to become involved in competitive sports, and boys dressing in drag when alone. Connell (1987) has said that this may result in males and females building themselves a fantasy life that is in contradic tion to their public actions, thus gender roles can be interchangeable. Feminists have also pointed out that gender socialization is evident in a hidden curriculum in the education system where books that represent males and females in ‘traditional’ roles reinforce the view that men and women have different paths in life. Until the late 1980s girls were less likely than boys to achieve the requisite number of A levels to enter university. In recent years the focus has tended to be on the growing underachievement of boys because girls are matching or exceeding boys across the curriculum and thus there are more women entering higher education. This does not, however, give them much advantage in the job market where they are disadvantaged in comparison with males who have the same qualification levels (Epstein, et al, 1998). Despite these things Moore (2002), maintains that things are changing, men are taking on more domestic responsibility than they were 20 years ago and often have a much greater involvement with their children than in the past. This has gained official recognition through the introduction of parental leave. In the past, although mothers were entitled to maternity leave, fathers did not have paternity leave. Parental leaves allows both parents to legitimate time off, however, unless men have sympathetic employers, this leave is unpaid and so often not taken. Changes within families has also meant (as mentioned earlier) that the structure of the family itself is changing. As it has already been noted, women’s subordination increased with the rise of industrialisation and the separation between public and private spheres (Oakley 1981). The continuing erosion of this distinction over the latter half of the 20th Century has been a significant factor in the changing nature of the family. There are a number of forces at work in the decline of what has been called the traditional family. Feminists have highlighted these changes while at the same time exposing the unequal power relationships that exist within society and within the family (Harding, 1987, Walby, 1986). They relate this inequality to the patriarchal nature of society. Rich (1976) has argued that patriarchy is a social and ideological system where men determine the roles that women should or should not play in society. Oakley (1981 and Pahl (1983)[2] have cited the division of roles, both within the family, and in the wider society, as a major site of oppression for women. Traditionally the man has been seen as the breadwinner once children arrive and this puts the woman at a disadvantage as research has shown that there is a relationship between money, power and inequality (Vogler, C and Pahl, J.1999)[3]. Because the family has been seen as the primary site of socialization (Parsons, 1951), it is also a useful place for social conditioning where obedience to authority lays the foundation for the submissive workforce that capitalism requires. Delphy (1977) has argued that gender differences are socially constructed and they tend to serve the interests of the dominant groups in society. Delphy further contends that women should be treated as a separate class because the categories of man and woman are not biological, but political and economic categories. Therefore women form a class who are exploited by men, and this is particularly evident in the nuclear family. Thus, Delphy writes: While the wage-labourer sells his labour power, the marrie woman gives hers away; exclusivity and non-payment are intimately connected. To supply unpaid labour within the framework of a universal and personal relationship (marriage) constructs primarily a relationship of slavery (Delpy, 1977:15). Marxist feminists argue that while Marxism may give an explanation of exploitation by the capitalist system it does not explain the inequalities between women and men, as Delphy (1977) maintains gender and sexual inequality should be the fundamental categories of feminist analysis. Marxism alone does not explain for example why women should be seen as responsible for household tasks and capitalism could just as easily still profit if men stayed at home The Community Care Act of 1990 has imposed further responsibilities on women in the role of informal carers, this places considerable stress on women’s health, particularly as nowadays many women who have a family also work outside the home. Dalley (1988) argues that much Government’s policy making, particularly the idea of community care is based on outmoded notions of the ideal family, where most married women do not go out to work, and b) it is the woman’s duty to assume the caring role. Under such circumstances it is widely assumed that the caring that women do in the home is a natural part of women’s role within the family even though many more women work than used to be the case. Changing Family Structures Since the Second World War there has been a dramatic rise in women’s participation in the workforce, although a lot of this has been part-time employment. The 1991 Census shows that the workforce was 47% women although there were regional and ethnic variations and single women are more likely to be employed than are married women. This is largely because women’s participation in the labour market is affected by their domestic responsibilities (Abbott and Tyler, 1995). Many women spend time out of the labour market when they have young children and then may work part time while children are at school only returning to full employment when their children are older. Few women have continuous careers as a result of their domestic responsibilities. Although child care arrangements do have an effect on women’s working patterns, lack of proper child care is not the only reason women do not participate more fully in the workplace. For example, while the number of women i n work has continued to rise only a third of single mothers with young children are economically active (HMSO, 1999). This is due to the fact that, despite Government initiatives such as Sure Start Centres, most lone mothers do not have either sufficient extra support to return to the workplace, or can only take low paid work which may leave them worse off than they were on benefits. In addition to this the welfare system was formed on the basis that the traditional nuclear family, with a man at its head, should be the norm. It is not, therefore, set up to deal with the increasing number of single parent households (Moore, 2002). Government continued concentration on the notion of the traditional family, tends to make single parent families appear as deviant, when in fact this type of family has become more prevalent as have other family forms. Gittins (1993) maintains that there are a wide variety of domestic relationships and that although relationships may be universal, the can take an infinite variety of forms. Besides the nuclear family there is the extended family, often a feature of minority ethnic groups. There are also many single parent families, whether through death, divorce or choice. Second marriages that often result in what is known as reconstituted families, e.g. where one or both partners have children from other relationships, are also becoming more prevalent. The last twenty years have also seen a rise in the number of people living together, or cohabiting, without the bonds of marriage. Different family relationships are also more evident due to the different ethnic groupings that now make up the UK (Giddens, 2001). Different attitudes towards those people who are not heterosexual has meant that an increasing number of gay and lesbian men and women now choose to live together as couples, and may or may not have children.[4] According to Hartley-Brewer (1999) contends that the family (as we have known it) is evolving, rather than the emphasis being on mother and father it should be on nurturing parents of whatever sex. It might therefore be argued that the home may soon cease to be the specific place for women and could become the place for dependent children and caregiver, who may not necessarily be a biological parent. Conclusion This assignment has looked at the concept and history of the family and at feminist criticisms. As noted earlier an increasing number of families are matriarchal or matrifocal, this is often the case in Caribbean families. This has generated debates about whether fatherless families are the source of an increasing number of social problems. Dennis and Erdos (1992) maintain that without adult examples of the proper conduct in relationships the children from families with absent fathers will not have the ability to become effective members of a social group. It is further argued that if a boy grows up without a father present then he will struggle to be a successful parent himself. Blankenhorn (1995) has argued that the high divorce rates of Western nations does not mean simply the absence of fathers from the home but the erosion of the idea of fatherhood, and that this will have lethal consequences. Fukuyama (1997) maintains that the roots of the disruption of society and of the tradi tional family can be attributed to the rising numbers of female employment. This, he argues, changes men’s perceptions of women, they now perceive women a being more capble and independent and thus able to care for a child without a man’s help. It is Fukuyama’s (1997) contention that the emancipation of women can lead to the further abdication of responsibility by men. Clearly a number of social and historical forces have contributed to the changing nature of the family. Many of these forces have been highlighted in feminist work, whether or not feminism has brought about the death of the family is a matter of opinion. On the evidence presented above it might be argued that feminism itself was the result of social, historical, and economic processes and it is these processes, rather than feminism, that is changing our view of what constitutes a family. Bibliography Abbott and Wallace, 1997 An Introduction to Sociology: Feminist Perspectives. London, Routledge Abbott and Tyler 1995 Ethnic variation in the female labour force: a research note†in British Journal of Sociology 46 pp 330-353 Allan, Graham and Crow, Graham 2001 Families, Households and Society: Basingstoke: Palgrove Barrett and Mcintosh 1980 â€Å"The family wage: Some problems for socialists and Feminists† Capitlalism and Class 11 pp51-72 Blankenhorn, D 1995 Fatherless America New York, Basic Books Cheal,m D 1991 The Family and the State of Theory Hemel Hempstead, Harvester, Wheatsheaf Connell, R. 1987 Gender and Power: Society, the Person and Sexual Politics Cambridge, Polity Coontz, S, and Henderson, P. eds. 1986. Women’s Work, Men’s Prosperity. London, Verso. Crow, G. and Hardey, M. 1992 â€Å"Diversity and ambiguity among lone-parent households in Modern Britain† in Marsh, C. and Arber, S. eds 1992 Families and Households: Divisions and Change. London, Macmillan. Dalley, G. 1988 Ideologies of caring: Rethinking Community and Collectivism London, Macmillan Delphy, C 1977 The Main Enemy London, Women’s Research and Resource Centre Dennis, N and Erdos, G 1992 Families without Fatherhood London, IEA Health and Welfare Unit Epstein et al 1998 Failing boys: Issues in Gender and Achievement Buckingham, OUP Finch, J 1989 Family Obligartions and Social Change Cambridge, Polity Press Firestone, S. 1971 The Dialectic of Sex: The Case for Feminist Revolution London, Cape Friedan, B 1965 The Feminist Mystique, Penguin Books, Harmondsworth Fukuyama F. 1997 The End of Order London, Social Market Foundation Giddens, A. 2001 4th edition. Sociology. Cambridge, Polity Press. Gittens, D. 1993 The Family in Question: Changing households and familial ideologies London, Macmillan Goode w. 1963 World Revolution and Family Patterns New York, Free Press Graham, H. 1993 Hardship and Health in Women’s Lives Hemel Hempstead, Harvester/Wheatsheaf Hacker, H. 1972 â€Å"Women as a Minority Group† in Glazer-Malbin and Waehrer eds. 1972. Woman in a Man-Made World. Chicago, Rand-Mcnally Haralambos,M. Holborn, M. and Heald, R.2000. 5th ed. Sociology: Themes and Perspectives. London, Harper Collins. Hartley-Brewer, J. 1999†Gay couple will be legal parents† Guardian 28th October 1999 Hartmann, H. 1981. â€Å"The unhappy marriage of Marxism and feminism: toward a more progressive union† in Sargent, L. ed. 1981 The Unhappy Marriage of Marxism and Feminism: A Debate on Class and Patriarchy. London, Pluto Press HMSO 1999 Social Trends 29 London, HMSO Hudson, K., 1970. The Place of Women in Society. London, Ginn. McGrath, A 1993 Modern Christian Thought, Blackwell, Oxford Moore, S 2002 Social Welfare Alive (3rd ed) Cheltenham, Nelson Thorne Murdock, G. 1949. Social Structure. New York, Macmillan. Oakley, A. 1981. Subject Women. Oxford, Martin Robinson Parsons, T. and Bales, R. 1955. Family, Socialisation, and Interaction Process. Glencoe, Illinois: Free Press Parsons, T. 1951 The Social System New York, The Free Press Stanley and Wise 1983 Breaking Out London, Routledge Walby, S 1986 Patriarchy at Work, Cambridge, Polity. Walby,S. 1990. Theorising Patriarchy. Blackwell, Oxford. Walby,S. 1997. Gender Transformations. London, Routledge Willmott and Young 1957 Family and Kinship in East London London, Harmondsworth Wollstonecraft, M 1792 The Disenfranchisement of Women, in Schneir, M (ed.) 1996 The Vintage Book of Historical Feminism, Vintage, London 1 Footnotes [1] Quoted in Haralambos and Holborn, 2000:504 no page given for Murdock quote. [2] Cited in Abbott and Wallace 1997 ibid. [3] Ditto [4] Either through the adoption process, artificial insemination, or an earlier heterosexual relationship

Probleme de la Predication: Noeud Central du Sophiste de Platon Essay

Probleme de la Predication: Noeud Central du Sophiste de Platon ABSTRACT: Some scholars have found the dealing of the problem of predication, or attribution, in the Sophist (251a-e), a "digression," or a treatment of "a trivial question" and "an insignificant example." We propose to reconsider the importance of Plato’s doctrine on the subject from the point of view of the epistemology- ontology relationship in Plato. This leads to a replacement of the passage inside the whole dialogue. Beginning with the definition of the sophist, Plato goes on to treat the "mimetic" art and finds himself confronting a perplexing difficulty: how to understand falsehood, either in thought or in discourse. This is an epistemological difficulty, which raises the central difficulty of how to attribute non-being to being. So, the heart of the matter is the possibility of predication, as Plato states very clearly (238a). The solution arises from the doctrine of the community of species, making possible any attribution of one thing to another. In looking carefull y to the dialogue as a whole, we find that the passage 251a-e, dealing with the general problem of predication, occupies a central position, in all meanings, even numerically (between 236e and 264a). Dans le passage 251 a-e du Sophiste, Platon pose d'abord le problà ¨me de la prà ©dication, ensuite celui de la "communautà © des genres". Quel est le lien entre ces deux problà ¨mes? et quel est la place de ce passage (I) dans l'ensemble des dà ©veloppements du Sophiste? (I) "Expliquons ... comment il se peut faire que nous dà ©signions une seule et mà ªme chose par une pluralità © de noms ... Nous à ©nonà §ons "l'homme" ... en lui appliquant de multiples dà ©nominations. Nous lui attribuons couleurs, formes, ... ... borne pas à   nommer (cf. 251 bl: "nous ne disons pas seulement de l'homme qu'il est homme", mais effectue un achà ¨vement, en entrelaà §ant les verbes avec les noms). (22) Là ©on Robin (Les rapports de l'à ªtre et de la connaissance d' aprà ¨s Platon, Paris, 1957, p. 100), et Joseph Moreau (Realisme et idà ©alisme chez Platon, Paris, 1951, p. 38) à ©taient arrivà ©s, de leurs cotà ©s, à   une position analogue. (23) Si l'on considà ¨re que le và ©ritable dialogue commance à   236 e (position du problà ¨me de la faussetà ©) et se termine à   264 a (fin de la solution), ou mà ªme qu'il commence à   231 c (rà ©capitulation des dà ©finitions) et se termine à   268 d (dà ©finition du sophiste et fin rà ©el), on trouvera que le texte de notre problà ¨me occupe une position matà ©riellement centrale: il est prà ©cà ©dà © de 15 pages et suivi par 13 dans le premier cas, et vient aprà ¨s 19 et prà ©cà ¨de 17 dans le deuxià ¨me.

The Lifestyle and Rules of a Knight :: essays research papers

The knight was the rock star of the middle ages. He took up diffucult challages and faced them with no fear. The knight fought for God, as did all knights. The knight also fought for love, courtly love that is. The knight aslo lived by a code called the code of chivalry. In the knights tale, Geoffrey Chaucer proves how the knights in the middle ages are modest and show chivalric ways of life. ?Courtly love? is a relationship between a knight and his liege lord. A knight would serve his loved one as he would his king. Although, courtly love was not typically between a husband and wife, because it was an idealized sort of realionship that could not exist. Courtly love could also served as a social purpose for a class of young unmarried men. In other words men used courtly love as a guideline. In courtly love the behavior of the knight and lady in ?love? was drawn partly from poetry, stories of how a knight and a lady should act came from mostly poetry from the mid evil times.The knight also followed the code of chivalry which were made up by the church. The code of chivalry ten commandments went as follow, ?I. Thou shalt believe al that the church teaches, and shalt observe all its directions II. Thou shalt defend the church III. Thou shalt respect all weakness, and shalt constitute thyself the defender of them IV. Thou shalt lore the country in which thou was born V. Thou shalt not recoil before thine enemy VI. Thou shalt make war against the infidel without mercy VII. Thou shalt never lie, and thou shalt remain faithful to thy pledged word VIII. Thou shalt perform scrupulously thy feudal duties, if they be not contrary to the laws of thy God IX. Thou shalt be generous, and give largess to everyone. X. Thou shalt be everywhere and always the champion of the right and the God against injustice and evil.? The code of chivalry went as followed, ? Live to serve the king and the country ? Live to defend the crown and the country and all that country holds dear ? Live ones life so that it is worthy of respect and honor to God ? Live freedom, justice, and all that is good to man ? Never attack an unarmed foe ? Never use a weapon on an opponent not equal to your weapon or attack ? Never attack anyone from behind

What Is The Expression Theory Of Art Essay -- essays research papers

Art has evolved and regenerated itself many times during our human existence. These differences are defined through changes in styles under various theories. During the nineteenth and early twentieth century, a style known as Expressionism became popular. During this movement the artists were trying to use their artwork as a tool of expression toward life. It was mainly dominant in the nonrepresentational arts, such as abstract visual arts and music. It also was probably one of the most difficult movements to understand because the whole point of the piece lay within the artist. Not only was it a movement, it defined the act of art as a whole. From the beginning of time, each work of art, excluding replicas, show a way of expressing one's self. Every artist puts a piece of his or herself into their artwork. Who really is to determine what that work of art was meant to express? One might ask, "Since most artwork is used as a way for an artist to express him or herself, what makes this expression period anything special?" On the general level "Expressionistic art, whether literature, painting, music, or cinema, often involves intense psychic disturbance and distortion in the perspective adopted by the artwork." "It is remote from the objective or realistic portrayals of the world, as well as from the happier emotions." To bring a more defined meaning to the overall theory of expressionism, two philosophers play a large role. The first notarized expressionistic philosopher was the Russian novelist Leo Tolstoy who was followed by his counterpart R.G. Collingwood: a twentieth-century English philosopher. Together they hold the two best known expositions of the expression theory. What make these two analyzers important is not what they agreed on, but rather on how they contrasted. They both conclude that during the expression theory, the main concern was to express emotion. The one question that draws the two apart is "What does it mean to express an emotion?" They attempt to conclude this question, by providing the answers to a few others. What the nature of art is? Why we make and appreciate art? Why the arts are so valuable? The best way to go about describing their thoughts is to state one of the thinkers discoveries followed by a thorough investigation of the second's, beginning with Leo Tolstoy. He begins his arg... ...correspondent real life events. "If the music does not evoke a real emotional response in a listener, according to this school of thought, this response should be considered inappropriate." No matter whose view you take they all have their faults. Making a theory on art is not the same as making a theory in science. With science you have guidelines that can be proven. There are very few guidelines in art that can be backed up by fact. The ideal of defining a theory in art is based on emotions as well. Both Tolstoy and Collingwood are using their emotions in order to judge other emotions. If I were forced to pick a philosopher to side with, I would probably lean toward Collingwood, since he leaves more area for variety. He places more of the wealth of the emotional art within the artist themselves rather than a third party. If it were totally up to me I would leave the decision on whether a work is good or not between the artist and whomever was viewing it at that time. What I might think as a good piece of work and what might evoke emotions in me might not do the same for another who might consider themselves experts, but does that really make my opinion less valuable?

Nature And Purpose Of The Conceptual Framework Accounting Essay

IntroductionThe accounting conceptual model has been criticized for non supplying an equal footing for standard scene. This insufficiency is evidenced through the FASB ‘s criterions going more and more rule-based. Nevertheless, no empirical grounds has been gathered to back up the unfavorable judgments of the conceptual model. We analyzed the five qualitative features of accounting information from the conceptual model in concurrence with an person ‘s purpose to use/rely on fiscal statements. Using structural equation modeling, we found that merely one qualitative feature, dependability, affected a individual ‘s purpose to utilize fiscal statements. Additionally, it appears that the greatest factor that influences whether an single rely on fiscal statements is their acquaintance with accounting. Based on our findings, it appears that non merely does the conceptual model demand to be altered, but it besides needs to be changed to assist make principle-based accountin g criterions that are utile to all people, irrespective of their background. Criticism has been directed towards the Financial Accounting Standards Board ( FASB ) for non necessitating houses to describe information that is explainable and utile for fiscal statements users ( CICA, 1980 ) . The FASB ‘s conceptual model is the nucleus in which all accounting criterions are derived. Therefore, the accounting conceptual model must incarnate a set of qualitative features that guarantee fiscal coverage grants users of economic statements with sufficient information for appraisals. The U.S. fiscal accounting conceptual model was established between late 1970 ‘s and early 1980 ‘s. Statement of Financial Accounting Concepts ( SFAC ) No. 2 ( 1980 ) indicates that there are five chief qualitative features of accounting information ; comprehensibility, relevancy, dependability, comparison, and consistence.Nature and Purpose of the Conceptual FrameworkThe conceptual frame work has some disadvantages. It is wide based in nature and rules and may non assis t when really bring forthing the fiscal statement. Its criterions contents may conflict with those of other boards. This model, with minor alterations, still provides the footing for the FASB ‘s criterion scene today. Statement of Financial Accounting Concepts ( SFAC ) No. 2 ( 1980 ) develops and discusses the qualitative features that make accounting information utile. SFAC No. 2 separates the qualitative features as possessing either user-specific or decision-specific qualities. The overall user-specific feature of accounting information is that it must be apprehensible. Today, the accounting conceptual model is being blamed for accounting criterions going rule-based, which leads to the structuring of minutess ( Nobes, 2005 ; SEC 108 ( vitamin D ) ) . In fact, FASB has even acknowledged that the conceptual model might be unequal for current accounting criterions ( AICPA, 2002 ) . The conceptual model was formed with the purpose of supplying the anchor for principle-based accounting criterions ( Nobes, 2005 ) . However, the Securities and Exchange Commission ( SEC ) has late criticized the accounting criterions puting board for going excessively rules-based, which paves the manner for the structuring of minutess in the company ‘s favor ( SEC 108 ( vitamin D ) ) . Critics of the model have stressed that the move towards rule-based criterions are a effect of insufficiencies in the accounting conceptual foundation. Nobes ( 2005 ) argues that the demand for rule-based accounting criterions is a direct consequence of the FASB seeking to coerce a tantrum between criterions and a conceptual model that is non to the full developed. A coherent and strong conceptual model is critical for the development of principle-based accounting criterions and the patterned advance towards convergence in international accounting criterions. However, research workers are incognizant of any empirical grounds that supports the unfavorable judgment of the current conceptual model. Additionally, none of the critics have looked at the conceptual model from the most of import point of view, the user ‘s position. Therefore, the principle of this paper is to practically analyse the sufficiency of the conceptual model, from a user ‘s position, in relation to an person ‘s trust on fiscal statements for determination devising. We developed a study instrument to analyse an person ‘s purpose to trust on fiscal statements utilizing Ajzen ‘s ( 1991 ) Theory of Planned Behaviour. We found that the dependability feature of the conceptual model represented the lone important dimension of a individual ‘s attitude impacting their purpose to trust on fiscal statements. However, the comprehensibility feature was nearing significance. Within the context of the theory of planned behavior, societal force per u nit areas was non important influence on the purpose to use/rely on fiscal statements, yet acquaintance with accounting was found to significantly act upon purpose. The conceptual model and possible fiscal statement user ‘s purposes can be analyzed within the context of Ajzen ‘s ( 1991 ) Theory of Planned Behaviour. Ajzen ( 1991 ) indicates that empirical grounds suggests that we can find an person ‘s purpose to execute behavior through analysing their attitude, subjective norms, and perceived behavioral control. Within this position, we adapted Ajzen ‘s ( 1991 ) theory of planned behavior to an person ‘s leaning to trust on accounting fiscal statements as shown in the figure below ( figure 2 ) :( Pull a figure )The intent of this survey was to supply an empirical analysis to the unfavorable judgment against the FASB ‘s conceptual model. Our overall consequences suggest that the current conceptual model does non adequately aline the aims of funding coverage with the users of fiscal statements. However, available findings have some interesting deductions for the conceptual model and future criterion puting. Rel iability is the lone qualitative feature that has a positive statistical important relationship with purpose. The accounting profession is confronting a pick between dependability and relevancy in fiscal coverage, as there is an built-in tradeoff between dependability and relevancy ( Paton and Littleton, 1940 ; Vatter, 1947 ) . Reliable information possesses the feature of objectiveness and verifiability, which is associated with historical cost accounting. Relevance, on the other manus, pertains to any information that will act upon the users ‘ fiscal determination. Many times the most relevant information is frequently current or prospective in nature. Therefore, we can non hold accounting information that maximizes the features of both relevant and dependable because relevant information is non ever verifiable. We would hold expected to see relevancy as a important factor in users ‘ purpose to utilize fiscal statements since the recent accounting criterions have moved toward just value accounting steps, which are considered to be more relevant than dependable information ( Ciesielski & A ; Weirich, 2006 ) . However, our consequences show that dependability is a important factor. The current accounting course of study could be the cause of our consequences since it is rooted in Paton and Littleton ‘s historical cost attack, which focuses on dependability of information. In the context of the Theory of Planned Behaviour, we found that acquaintance to be a statistically important factor to an person ‘s purpose to utilize fiscal statements. Therefore, as an single becomes more familiar with fiscal statements, he or she is more likely to hold the purpose to utilize or trust on them when doing determination. An ANOVA analysis provides farther support for this as it indicates that purpose to utilize or trust on fiscal statements is significantly different between accounting big leagues and non-accounting big leagues. This provides grounds that accounting could be going excessively hard for persons who are non adept in accounting to understand. It appears that the motion towards rule-based accounting criterions could be a conducive cause of this disparity in purpose. That is, the accounting criterions have become so proficient upon their executing that the mean reader of accounting can no longer spot the chief aim of each fiscal statement component. This determination is disturbing to accounting since it contradicts the primary aim of accounting, which is to offer practical book-keeping information for judgement devising. Book-keeping information should be utile for all people who want to utilize it instead than merely being utile to those who understand it. Additionally, under no fortunes, should accounting information provide an advantage to persons who happen to be experts within the field. Accounting should be a tool and non a barrier At the-present, the accounting profession is coping with a job, which it has identified as the demand for a conceptual model of accounting. This model has been fastidiously developed over centuries, and it is simply the profession ‘s undertaking to ticket tune the bing conceptual model because of the demand for continual development due to altering conditions. This conceptual model has ne'er been laid out in expressed footings ; accordingly, it is continually overlooked. A conceptual model has been described as â€Å" a fundamental law, † an articulate agreement of interrelated aims and basicss that can steer to dependable criterions and that stipulates the character, intent, and confines of fiscal book-keeping and financial statements. For many comptrollers, the conceptual model undertaking is hard to come to clasps with because the capable affair is abstract and comptrollers are accustomed to covering with specific jobs. In deciding those jobs, comptrollers may unconsciously trust on their ain conceptual models, but CPAs have non antecedently been called on to spell out their models in systematic, cohesive manner so that others can understand and measure them. It is indispensable that a model be expressly established so that the FASB and those measuring its criterions are establishing their judgements on the same set of aims and constructs. An expressly established model is besides indispensable for preparers and hearers to do determinations about accounting issues that are non specifically covered by FASB criterions or other important literature. It is considered that if the conceptual model makes sense and leads to relevant information, and if fiscal statement users make the necessary attempt to to the full understand it, their assurance in fiscal statements and their ability to utilize them efficaciously will besides be enhanced. No 1 who supports the constitution of a conceptual model should be laboring under the semblance that such a model will automatically take to a individual unequivocal reply to every specific fiscal accounting job. A conceptual model can merely supply counsel in placing the relevant factors to be considered by standard compositors and directors and hearers in doing the judgements that are inevitable in fiscal coverage determinations.A Classical Model of Accounting: The Framework ExpandedHistorically, the particularised information, which constituted the outgrowth of accounting, was embedded in a model for control of human behavior. With the coming of exchange replacing a nutriment society, and with e xchange finally bring forthing a private economic system, accounting derived its 2nd, and in modern times considered its most of import, map as a planning instrument. The classical theoretical account merely states that behavioral forms do be in the structural development of accounting ; that is, given a stimulation there will be a response which is direct reaction ( an expected reaction ) to that stimulation. One can associate this theoretical account to the classical theoretical account in economic sciences, in which supply and demand for a trade good react in an expected mode due to a alteration in monetary value. Figure 3 is a geometric illustration of the classical theoretical account. The particular characteristics of the theoretical account are: ( a ) Stimulus ( S ) = Demand ; Response ( R ) = Supply ( B ) Equilibrium ( E ) = Stimulus = Response ( degree Celsius ) Environmental Condition ( EC ) = Price ( vitamin D ) Accounting Concept ( AC ) = MerchandiseA Trial of the Validity of the ModelIf the classical theoretical account does be in accounting, the historical observations ( see table I ) should so bear testimony to its being. The grounds to back up this theoretical account is strictly historical. However, no analogue should be drawn between this thesis ( stimulus/Response ) and Toynbee ‘s ( 1946, 88 ) line of enquiry: â€Å" Can we state that the stimulation towards civilisation grows positively stronger in proportion as the environment grows more hard? † Consequently, the unfavorable judgment directed at his work should non be considered even remotely as applicable to this enquiry ( Walsh 1951, 164-169 ) .On the other manus, merely in the extreme can the accusal levelled at Kuhn [ 1962 ] be directed here, that the conceptual model ( classical theoretical account of accounting ) as presented â€Å" may subsume excessively many possibilities under a individual expr ession ( Buchner 1966, 137 ) . † More suitably, this survey is undertaken along the lines suggested by Einthoven ( 1973, 21 ) : Accounting has passed through many phases: These stages have been mostly the responses to economic and societal environments. Accounting has adapted itself in the past reasonably good to the altering demands of society. Therefore, the history of commercialism, industry and authorities is reflected to a big extent in the history of accounting. What is of paramount importance is to recognize that accounting, if it is to play a utile and effectual function in society, must non prosecute independent ends. It must go on to function the aims of its economic environment. The historical record in this connexion is really encouraging. Although accounting by and large has responded to the demands of its milieus, at times it has appeared to be out of touch with them. The intent of this line of enquiry is to set into position constructs which have emerged out of certain historical events. ( In this treatise, accounting constructs are considered to be meshing with accounting measuring and communicating procedures ; therefore, whenever the term construct is used herein, it is to be understood that accounting measuring and communicating procedures are subsumed under this header. ) These constructs jointly constitute, or at least suggest, a conceptual model of accounting. The classical theoretical account is postulated as follows: For any given environmental province, there is a given response map which maximizes the predominating socio-economic nonsubjective map. This response map can non predate the environmental stimulation but is predicated upon it ; when such response map is suboptimal, the so bing nonsubjective map will non be maximized. In a dysfunctional province, a province in which environmental stimulation is at a low degree – a degree below preexistent environmental stimulations, disequilibrium would result. In any given environment, the warranted response may be greater or less than the natural or existent response. When environmental stimulations cease to arouse response, so the socio-economic clime will be characterized by stagnancy as the least negative impact of disequilibrium conditions, and diminution when such environmental stimulations are countercyclical. Phase 1 – In this period, ( 1901 to 1920 ) the environmental stimulation was corporate policy of retaining a high proportion of net incomes [ ( Grant 1967, 196-197 ) ; ( Kuznets 1951, 31 ) ; ( Mills 1935, 361,386-187 ) ] . This period is the beginning of corporate capitalist economy. The term ‘corporate capitalist economy ‘ is used because it emphasizes the function in capital formation which corporations have ascribed to themselves. Hoarding of financess by corporations has reduced the function and importance of the primary equity securities market. The resource allotment procedure has been usurped by corporations ( Donaldson 1961, 51-52, 56-63 ) . The deduction of such a status is accentuated in the undermentioned statement: â€Å" It is the capital markets instead than intercede or consumer markets that have been absorbed into the substructure of the new type of corporation. † ( Rumelt 1974, 153 ) . The difficult empirical grounds of this status was revealed by several trials of the Linter Dividend Model, which maintains that dividends are a map of net income, and are adjusted to suit investing demands [ ( Kuh 1962, 48 ) ; ( Meyer and Kuh 1959, 191 ) ; ( Brittain 1966, 195 ) ; ( Dhrymes and Kurz 1967, 447 ) ] . Given the new function assumed by the corporation in capital formation, the investing community ( puting populace ) became concerned with the accounting measuring procedure. The accounting response was verifiability ( scrutinizing ) – to show the soundness of the subject. Productivity of bing measurings had to be verified to fulfill the investors and creditors. The Companies Act 1907 required the filing of an audited one-year balance sheet with the Registrar of Companies [ ( Freer 1977, 18 ) ; ( Edey and Panitpadki 1956, 373 ) ; ( Chatfield 1956, 118 ) ] . Therefore, scrutinizing became steadfastly established. The map of scrutinizing measurings is the procedure of reproduction of anterior accounting. Accounting is differentiated from other scientific subjects in this facet of reproduction. Replication is a necessary status in sound subjects ; nevertheless, reproduction is by and large undertaken in rare cases. In accounting, on the other manus, reproduction is undertaken really often for specified experiments – concern operations – at the completion of the experiments – concern ( runing ) rhythm. These experiments – concern operations, screen one twelvemonth ; at the terminal of the twelvemonth, the experiments are reconstructed on a sampling footing. Auditing is the procedure by which reproduction of accounting measurings are undertaken. Publicly held and some in private held corporations are required to supply audited one-year fiscal statements which cover their concern activities on an one-year footing. Phase 2- This period, ( 1921 to 1970 ) witnessed the support of corporate keeping policy. This status shifted the accent of the investor to concentrate on the Securities market in the hope of capital additions, because of the limited return on investing in the signifier of dividends. Indubitably, investors ‘ concern was shifted to market grasp through stock monetary value alterations reflecting the net incomes potency of the underlying securities ( Brown 1971, 36-37, 40-41, and 44-51 ) . With the securities market rating of a company ‘s portion ( equity ) inextricably linked to the net incomes per portion, the accent is placed on the kineticss of accounting as reflected in the income statement. The Companies Act of 1928 and 1929 explicitly reflect this accounting response by necessitating an income statement as a cardinal portion of a set of fiscal statements [ ( Freer 1977, 18 ) ; ( Chatfield 1974, 118 ) ] ; although an audit of such statement was non explicitly stipulated, it was implied. The accounting response of this period is extension of accounting revelation [ ( Chatfield 1974, 118 ) ; ( Blough 1974, 4-17 ) ] .The Wall Street Crash of 1929 and subsequent market failures constitutes the environmental stimulation. In the U.S.A. , the Securities Act of 1933 and so the Securities and Exchange Act of 1934 were enacted, supplying for a important engagement of the authorities in accounting. Phase 3- This period is characterized by the societal consciousness that concern every bit good as authorities must be held socially accountable for their actions. Business can reassign certain costs to other sections of society, therefore concern benefits at the disbursal of society ; and authorities can non merely waste hard earned dollars but through its policies affect adversely the public assistance of assorted sections of society. This consciousness is epitomized in the thesis posited by Mobley [ 1970, 763 ] : â€Å" The engineering of an economic system imposes a construction on its society which non merely determines its economic activities but besides influences its societal wellbeing. Therefore, a step limited to economic effects is unequal as an assessment of the cause-effect relationships of the entire system ; it neglects the societal effects. † The environmental stimulation of corporate societal duty evoked the accounting response of socio-economic accounting – a farther extension of accounting revelation. The term socio-economic accounting gained prominence in 1970, when Mobley loosely defined it as â€Å" the ordination, mensurating and analysis of the societal and economic effects of governmental and entrepreneurial behavior. † Accounting revelation was to be expanded beyond its bing boundaries – beyond the normal economic effects â€Å" to include societal effects every bit good as economic effects which are non soon considered † ( Mob1ey 1970, 762 ) . Approachs to covering with the jobs of the extension of the systemic information are being attempted. It has been demonstrated that the accounting model is capable of bring forthing the drawn-out revelations on direction for public examination and ratings [ ( Charnels, Co1antoni, Cooper, and Kortanek 1972 ) ; ( Aiken, Blackett, Isaacs 1975 ) ] . However, many measuring jobs have been exposed in this hunt procedure for agencies to fulfill the systemic information demand of this new environmental stimulation [ ( Estes 1972, 284 ) ; ( Francis 1973 ) ] . Welfare economic sciences, as a subject, has ever been concerned with the societal effects of governmental and entrepreneurial actions, but the measuring and communicating jobs are, and ever have been that of the subject of accounting ( Linowes 1968 ; 1973 ) .The Conceptual Framework: A Continuing ProcedurePresented above, the stimulus/response model – exhibiting structural adequateness, internal consistence and instrumental pract icality – has demonstrated, unambiguously, its effectivity over the centuries. The systemic information of fiscal accounting is the connective tissue of clip in a fiscal position. The systemic information of managerial accounting is non-connective, but instead reflects events in a decision-making position. This can be best illustrated in the tabular array below:( Pull a tabular array )The procedure of concept-formation is a particular type of larning. The formation takes clip and requires a assortment of stimulations and supports. The procedure is ne'er to the full determinate for even when the construct is good, it can endure neglect or suppression and it can be revived by farther support or modified by new stimulation ( Emphasis added. ) ( Meredith ; 1966, 79-80 ) . A organic structure of constructs and meshing measuring and communicating procedures ( types of information – stocks and flows ; restraints on information – allowable values and methods of measurin g ; media of communicating – quantitative and qualitative ) has been developed over the centuries. This set of constructs and meshing measuring and communicating procedures has emerged as responses to specific stimulations at specific points in clip to fulfill specific information demands. It is this organic structure of constructs and meshing measuring and communicating procedures, which is capable to elaboration and alteration that constitutes the conceptual model of accounting. Possibly, with other alterations or elaborations deemed necessary, the conceptual model as presented above can function as an â€Å" expressly established model † to enable â€Å" preparers and hearers to do determinations, † which would conform and be upheld, â€Å" about accounting issues that are non specifically covered by FASB criterions or important literature. † A conceptual model is necessary because in the first topographic point, to be constructive, paradigm scene must develop and link to a reputable organic structure of perceptual experiences and aims. A badly developed theoretical lineation should ease the FASB to publish extra functional and dependable criterions in due class. A consistent set of rules and ordinances should be the result, since they would be constructed upon a similar footing. The model should augment financial statement users ‘ indulgence of and confidence in economic coverage, and it has to better comparison amongst companies ‘ financial studies. Second, latest and emerging realistic jobs ought to be more quickly unravelled by mention to an bing lineation of cardinal guess. It is complicated, if non impracticable, for the FASB to urge the appropriate accounting action quickly for fortunes like this. Accountants in pattern, however, ought to decide such efforts on a everyday footing. With the application of first-class finding of fact and with the facilitation of a normally acknowledged conceptual scaffold, practicians may dispatch certain options quickly and so center their attending on a tolerable dealing. Over the old ages assorted associations, committees, and concerned individuals developed and printed their personal theoretical models. However, no peculiar model was nem con acknowledged and relied on practically. Identifying the necessity for a normally acknowledged construction, the FASB in 1976 initiated attempt to build a conceptual construction that would perchance be a foundation for puting book-keeping rules and for accommodating financial coverage dissensions. The FASB has given out six Statements of Financial Accounting Concepts that recount to pecuniary coverage for commercialism strategies. These include: 1, â€Å" Aims of Financial Reporting by Business Enterprises, † that presents aims and purposes of book-keeping. 2, â€Å" Qualitative Characteristics of Accounting Information, † that inspects the descriptions that make book-keeping information helpful. 3, â€Å" Elementss of Financial Statements of Business Enterprises, † that offer descriptions of objects in economic statements, for case, grosss, assets, disbursals and liabilities. 4, â€Å" Recognition and Measurement in Financial Statements of Business Enterprises, † that lays down simple recognition and dimension criterions and way on the sort of information that should be officially integrated into economic averments and at what clip. 5, â€Å" Elementss of Financial Statements, † which substitutes figure 3 and increases its extent to consist non-profit institutes.6, â€Å" Using Cash Flow Information and Present Value in Accounting Measurements, † that gives a construction for utilizing likely outlooks of hard currency flows and outline rules as a foundation for measuring.The figure below is an overview of the conceptual model.( Diagram )In the initial phase, the intents classify the aspirations and principle of book-keeping. Ideally, book-keeping rules developed with conformity to a theoretical construction will upshot in book-keeping studies that are excess helpful. At the subsequent phase are the qualitative descriptions that make book-keeping information functional and the necessities of pecuniary study, that is, liabilities, assets, among others. In the 3rd phase are the dimension and acknowledgment perceptual experiences employed in instituting and impacting book-keeping rules. These constructs include guesss, political orientations, and limitations that illustrate the current coverage ambiance.First Degree : Basic GoalsThe major ends of pecuniary coverage are to give information which is: ( 1 ) . Helpful to those concerned with the creative activity of nest eggs and recognition judgement and have a reasonable perceptual experience of commercialism and fiscal public presentation. ( 2 ) . Useful to current and prospective moneymans, creditors, every bit good as other users in estimating the measures, cases, and ambiguity of prospective hard currency flows and ( 3 ) . Concerns fiscal capital, claims to such ownerships, and the accommodations in them. The ends accordingly, get down with a wide concern sing information that is valuable to moneyman and creditor appraisals. That apprehensiveness constricts to the moneymans ‘ and creditors ‘ concern in the mentality of accepting hard currency from their investings or credits to commerce ventures. Ultimately, the ends centre on the pecuniary declarations that provide information utile in the appraisal of prospective hard currency f lows to the concern endeavor. This promotion is known as judgement effectivity. It has been said that the aureate regulation is the cardinal message in many faiths and the remainder is amplification. Similarly, determination utility is the message of the conceptual model and the remainder is elaboration. In giving information to users of pecuniary studies, all-purpose fiscal statements are prepared. These studies give the most helpful information feasible at negligible outgo to diverse consumer groups. Principal to these ends is the construct that consumers require logical familiarity of commercialism and economic book-keeping issues to grok the facts contained in economic studies. This fact is indispensable. It implies that in the basis of pecuniary statements, a phase of rational proficiency on the portion of consumers can be alleged. This has an consequence on the method and the range to which information is accounted for.Second Degree: Cardinal ConceptsThe aims of the first degree are concerned with the intents and purposes of book-keeping. Between the 2nd and 3rd degrees, it is indispensable to give peculiar theoretical building blocks that elucidate the qualitative descript ions of book-keeping cognition and depict the necessities of pecuniary studies. These theoretical building blocks outline a connexion affecting the why of book-keeping ( the ends ) and the how of book-keeping ( acknowledgment and capacity ) .Qualitative Descriptions of Book-keeping FactsDeciding on a suited accounting technique, the measure and sorts of facts to be revealed, and the layout in which information ought to be presented entails set uping which option provides the most helpful information for appraisal devising purposes ( judgment convenience ) . The FASB has recognized the qualitative descriptions of book-keeping facts that differentiate enhanced ( excess valuable ) facts from substandard ( less valuable ) facts for assessment creative activity purposes. Additionally, the FASB has acknowledged peculiar limitations ( â€Å" cost-benefit and materiality † ) as a constituent of the conceptual construction. The descriptions might be analysed as a hierarchy.Assessment Godheads ( Users ) and UnderstandabilityThe shapers of opinion differ extensively in the nature of appraisals they formulate, the manner they formulate these appraisals, the facts they already have and any other relevant information that they may get from their ain sure beginnings, and their aptitude to treat the facts. For cognition to be helpful at that place ought to be a correlativity ( relationship ) affecting these consumers and the judgement they create. This connexion, comprehensibility, is the distinction of facts that authorizes realistically knowing users to separate its intension. To show the significance of this connexion ; suppose that IBM Corp. gives a three-month ‘ income statement ( interim statement ) that illustrates impermanent income manner down. This statement gives appropriate and reliable facts for assessment creative activity purposes. A figure of users, upon rating of the statement, choose to retail their stock. While others do non grok the content an d importance of the study, they are astonished when IBM proclaims a lesser year-end portion and the worth of the stock turns down. Therefore, even though the facts presented were extremely appropriate and consistent, it was ineffectual to those who did non grok it.Prime Qualities: Dependability and RelevanceImportance and dependableness are the two major virtuousnesss that make book-keeping information helpful for appraisal devising. As assured in FASB Concepts Statement No. 2, â€Å" the qualities that distinguish ‘better ‘ ( more utile ) information from ‘inferior ‘ ( less utile ) information are chiefly the qualities of relevancy and dependability, with some other features that those qualities imply. † To be pertinent, book-keeping information should be adept to doing a differentiation in a judgement. If peculiar facts have no bearing on a declaration, it is inappropriate to that finding of fact. Relevant facts assist users formulate anticipations s ing the concluding consequence of case in point, current, and expected events ; explicitly, it has analytical significance. Relevant facts besides assist users verify or correct old chances ; it encloses feedback significance. Book-keeping information is reliable to the grade that it is certified, is a trusty illustration, and is practically deficient errors, mistakes and fondness. Reliability is a demand for individuals who have neither the clip nor the proficiency to measure the accurate content of the information. Verifiability is confirmed when crowned head measurers, by agencies of indistinguishable measuring techniques, achieve consequences that are similar.Secondary Qualities: Comparison and ConsistencyInformation about an endeavor is more utile if it can be compared with similar information about another endeavor ( comparison ) and with similar information about the same endeavor at other points in clip ( consistence ) . Information that has been calculated and accounted for in an correspondent attack for diverse endeavors is said to be comparable. Comparison allows users to acknowledge the echt resemblance and differentiation in fiscal happenings because these fluctuations and comparings have non been disguised by the use of non-comparable. When a unit pertains the similar book-keeping handling to comparable events, from clip to clip, the unit is said to be consistent in its application of book-keeping rules. It does non bespeak that corporations can non alter from one technique of book-keeping to a different one. Companies can set techniques, but the accommodations are constrained to fortunes in which it can be established that the late implemented system is preferred to the old.Essential BasicssAn imperative characteristic of developing any conjectural construction is the organic structure of cardinal elements or descriptions to be incorporated in the constellation. Soon, book-keeping utilizations legion looks that have characteristic and precise in dications. These footings compose the linguistic communication of commercialism or the slang of book-keeping. One of these footings is plus. It is necessary to widen cardinal descriptions for the necessities of pecuniary statements. The 10 interconnected elements that are by and large straight connected to measuring the public presentation and economic significance of a undertaking ; assets, equity, liabilities, grosss, investing by proprietors, disbursals, distribution to proprietors, additions, comprehensive income, and losingss. The FASB categorizes the necessities into two typical groups. The initial group of three basicss ( assets, equity and liabilities ) , explains sums of capital and claims to ownerships at an case. The last seven necessities ( inclusive income and its components- disbursals, grosss, additions, and losses-in add-on to nest eggs by owners and distributions to owners ) explain traffics, proceedings, and conditions that influence an endeavor over a period of clip. The initial class is distorted by rudimentss of the subsequent class and at any clip is the corporate result of all accommodations. This relation is known as â€Å" articulation † to be precise, cardinal facts in one study maintain up a correspondence to balances or equilibrium in another.Third Phase: Acknowledgment and Measurement ModelsThe 3rd phase of the construction consists of perceptual experiences that implements the indispensable aims of phase one. These perceptual experiences explicate which, what clip, and how p ecuniary basicss and processs should be acknowledged, calculated, and reported by the book-keeping system. With conformity to â€Å" Recognition and Measurement in Financial Statements of Business Enterprises ( SFAC No. 5 ) † , to be documented, an article ( happening or concern trade ) should run into the description of an â€Å" component of fiscal statements † as distinguishable in SFAC No. 6 and should be quantifiable. Most features of modern pattern are dependable with this recognition and measurement theoretical account. The book-keeping profession supports on to utilizing the perceptual experiences in SFAC No. 5 as working steering rules. There are four indispensable guesss that underlie the economic book-keeping composing: ( 1 ) .Economic unit predication which means that fiscal action can be acknowledged with a specific unit of duty, ( 2 ) .Going concern whereby the concern venture will hold an extended being or life span, ( 3 ) . Monetary entity assumption-implies that hard currency is the cosmopolitan denominator of fiscal action and gives a suited foundation for book-keeping measuring and probe and ( 4 ) . Periodicity assumption-implies that the fiscal public presentation of a undertaking can be separated into unreal clip interludes. These clip periods differ, but the most familiar are monthly, quarterly, and yearly. The four basic rules of accounting are used to enter minutess: historical or chronological cost, gross sensing, matching, and full revelation.DecisionAccounting is a systemic information scientific discipline. Its map is to fulfill the demands for particularised information within a given environment . Such environment is a province of being in an unfastened system/ society. When such demands are satisfied by the systemic information, the system will see homeostasis – a steady province of being. Bing that the environment is within an unfastened system, it is capable to external influences which can and make upset the bing homeostasis. Due to perturbations, the steady province will no longer exist ; the system is so in a province of turbulency. The bing systemic information does no longer fulfill the demands of the environment. This environmental alteration ( alteration in the province of being in the unfastened system ) is effectuated by a certain stimulation or stimulation which generates a need satisfaction response. Bing that the system is unfastened, the response is non automatic and when affected, it is non needfully allow. The system, nevertheless, will non return to homeostasis until such clip as the warranted response, to set the bing systemic information to correspond to the new demand created by the stimulation or stimulation, is generated. The accounting conceptual model is characterized by a stimulus/response web in which a stimulation evokes a response. No response can predate a stimulation. For the demand satisfaction of the systemic information to be restored subsequent to a alteration precipitated by a stimulation, each response must fulfill three conditions: 1 ) . It must be adequately suited to the construction of the systemic information. 2 ) . It must be consistent with the bing internal constituents ( antecedently generated warranted responses ) of the systematic information. 3 ) It must fulfill the practical demands as imposed by the stimulation. The systemic information of accounting is of two dimensions: fiscal and managerial. Each dimension satisfies a different demand within the environment. Neither any of the two can presume the function of the other. They both contain their ain intrinsic belongingss, which overlap. However, their extrinsic belongingss which are conditioned by their intrinsic belongingss are rather different. Even though the conceptual model is being criticized by many, there are no any clear evidences to back up this claims. The much we know is non of relevancy towards the issue of accounting but instead what we conceive to be true. This is the point of position shared by tonss of comptrollers and pupils in the subject, on affairs associating to the conceptual foundations of accounting.