Obscenity Law in the United States & Great Britain essays

Indecency Law in the United States and Great Britain papers It was until the edification in the eighteenth century in Britain when about all administrations alongside ground-breaking places of worship with scarcely any special cases, controlled words and thoughts considered by them threatening to their matchless quality, which means, generally, that words and thoughts were viewed as insubordinate or disrespectful (Bartlett, 1991). While, in the mid-nineteenth century, United States submitted its general direction to Britain, and began the official concealment of books and thoughts which was not about legislative issues or religion yet had sexuality as its subject that in turn was a political subject, since the objectives were thoughts and data that had undermined overbearing mentalities about ladies' job, social control of sexual conduct and generation (Bartlett, 1991). Profanity Laws Formation in the United States Through entry of laws against indecency this new structure of official government control was accomplished. The mix of three social variables created first foulness laws; that are as per the following (Balkin, Victorian-period official profound quality: this specific factor had its worries with the mentalities about ladies' sexual nature or need The subsequent factor was the dread of debasement by analyst stories, books and different renowned writing among recently proficient average workers Another factor seen by pioneers of the center and high societies was threaten to the establishment of marriage that was encouraging sex for joy as opposed to multiplication. In this way, to systematize and control sexuality, especially anti-conception medication and fetus removal data was done by implies this law (Balkin, 1993). These elements turned out to be a piece of a bigger political battle while the Victorian period was not all conservative prudery; hypotheses of re... <!

Understanding Arrays in PHP

Understanding Arrays in PHP A cluster is a fundamental game plan of items. Murmur, I don't get this' meaning? Well in programming a cluster is a sort of information structure. Each cluster can hold a few snippets of data. It’s similar to a variable in that it stores information, yet not in the slightest degree like a variable in that as opposed to putting away the slightest bit of data it can store numerous snippets of data. Let’s start with a model. Let’s state that you are putting away data about individuals. You could have a variable that put away my name â€Å"Angela†. Yet, in a cluster, you could store my name, my age, my stature, my In this example code, we will take a gander at putting away two bits of data one after another, the first being somebody’s name and the second being their preferred shading. ?php $friend[0] Kevin; $friend[1] Bradley†; $friend[2] Alexa; $friend[3] Devin; $color[Kevin] â€Å"Teal†; $color[Bradley] â€Å"Red†; $color[Alexa] â€Å"Pink†; $color[Devin] â€Å"Red†; print My companions names are . $friend[0] . , . $friend[1] . , . $friend[2] . , and . $friend[3]; print p; print Alexa ‘s most loved shading is . $color[Alexa] . .; ? In this model code, you can see that the companion cluster is arranged by number, and contains a rundown of companions. In the subsequent cluster, shading, rather than utilizing numbers it utilizes strings to recognize the various bits of data. The identifier used to recover information from the cluster is called it’s key. In our first model, the keys were whole numbers 0, 1, 2, and 3. In our subsequent model, the keys were strings. In the two cases, we can get to the information held in the exhibit by utilizing both the array’s name, and the key. Like factors, exhibits consistently start with a dollar sign ($array) and they are case delicate. They can not begin with an underscore or a number, you should begin them with a letter. Thus, to lay it out plainly, a cluster is somewhat similar to a variable with heaps of little factors within it. However, what precisely do you do with an exhibit? What's more, how is it helpful to you as a PHP developer? By and by, you will most likely never make a cluster like the one in the model above. The most helpful thing you can do with an exhibit in PHP is to utilize it to hold data you get structure elsewhere. Having your sites data put away in a MySQL database isn't exceptional. At the point when your site needs certain data it essentially gets to your database, and wha-laa, on request information. Let’s state you have a database of individuals who live in your city. You presently need to look through that database and print out records for anybody named â€Å"Tom†. How might you approach doing this? You would peruse the database for individuals named Tom, and afterward pull their name and the various data about them from the database, and spot it in a cluster within your program. You are then ready to push through this exhibit, and print out the data or store it to utilize somewhere else in your program. By all accounts, a cluster probably won't look that fascinating to you, yet when you accomplish all the more programming and begin putting away progressively complex information structures you will discover you are frequently keeping in touch with them to exhibits when they should be utilized.

Blog Archive Diamonds in the Rough Innovative Opportunities at the Merage School of Business at the University of California, Irvine

Blog Archive Diamonds in the Rough Innovative Opportunities at the Merage School of Business at the University of California, Irvine MBA applicants can get carried away with rankings. In this series, we profile amazing programs at business schools that are typically ranked outside the top 15. Thanks to its proximity to the Tech Coast, the  Paul Merage School of Business at the University of California, Irvine, offers significant opportunities for students with an eye toward innovative business. “Whether it’s fashion, interactive entertainment, real estate, medical or biotech,” states the school’s site, “Orange County is where these industries flourish.” Indeed, an emphasis on innovation and business pioneering is built directly into what Merage calls its “visionary curriculum,” supplementing conventional business disciplines with three core, cross-disciplinary areas: Strategic Innovation, Information Technology, and Analytic Decision Making. In addition, several of Merage’s special course offerings and programs showcase the school’s commitment to putting students in contact with the rapidly shifting face of business. The “EDGE” course, for example, offers a notable opportunity to gain cutting-edge insight into the relationship between business trends, globalization, and technology. Similarly, through the school’s MBA Applied Consulting Project, students have the opportunity to gain hands-on experience with current business practices by working directly with locally based global companies for a ten-week period. Merage students can also participate each year in the university-wide Business Plan Competition, whose winner claims $15K in funding for his/her proposed start-up venture. Share ThisTweet Diamonds in the Rough Blog Archive Diamonds in the Rough Innovative Opportunities at the Merage School of Business at the University of California, Irvine MBA applicants can get carried away with rankings. In this series, we profile amazing programs at business schools that are typically ranked outside the top 15. Thanks to its proximity to the Tech Coast, the  Paul Merage School of Business at the University of California, Irvine, offers significant opportunities for students with an eye toward innovative business. “Whether it’s fashion, interactive entertainment, real estate, medical or biotech,” states the school’s site, “Orange County is where these industries flourish.” Indeed, an emphasis on innovation and business pioneering is built directly into what Merage calls its “visionary curriculum,” supplementing conventional business disciplines with three core, cross-disciplinary areas: Strategic Innovation, Information Technology, and Analytic Decision Making. In addition, several of Merage’s special course offerings and programs showcase the school’s commitment to putting students in contact with the rapidly shifting face of business. The “EDGE” course, for example, which can be taken during students’ second year of study, offers a notable opportunity to gain cutting-edge insight into the relationship between business trends, globalization, and technology. Similarly, through the school’s MBA Field Project, students have the opportunity to gain hands-on experience with current business practices by working directly with locally based global companies. Merage students can also participate each year in the university-wide Business Plan Competition, whose winner claims $15K in funding for his/her proposed start-up venture. Share ThisTweet Diamonds in the Rough Blog Archive Diamonds in the Rough Innovative Opportunities at the Merage School of Business at the University of California, Irvine MBA applicants can get carried away with rankings. In this series, we profile amazing programs at business schools that are typically ranked outside the top 15. Thanks to its proximity to the Tech Coast, the  Paul Merage School of Business at the University of California, Irvine, offers significant opportunities for students with an eye toward innovative business. “Whether it’s fashion, interactive entertainment, real estate, medical or biotech,” states the school’s site, “Orange County is where these industries flourish.” Indeed, an emphasis on innovation and business pioneering is built directly into what Merage calls its “visionary curriculum,” supplementing conventional business disciplines with three core, cross-disciplinary areas: Strategic Innovation, Information Technology, and Analytic Decision Making. In addition, several of Merage’s special course offerings and programs showcase the school’s commitment to putting students in contact with the rapidly shifting face of business. The “EDGE” course, for example, which can be taken during students’ second year of study, offers a notable opportunity to gain cutting-edge insight into the relationship between business trends, globalization, and technology. Similarly, through the school’s MBA Applied Consulting Project, students have the opportunity to gain hands-on experience with current business practices by working directly with locally based global companies. Merage students can also participate each year in the university-wide Business Plan Competition, whose winner claims $15K in funding for his/her proposed start-up venture. Share ThisTweet Diamonds in the Rough Blog Archive Diamonds in the Rough Innovative Opportunities at the Merage School of Business at the University of California, Irvine Paul Merage School of Business MBA applicants can get carried away with rankings. In this series, we profile amazing programs at business schools that are typically ranked outside the top 15. Thanks to its proximity to the Tech Coast, the  Paul Merage School of Business at the University of California, Irvine, offers significant opportunities for students with an eye toward innovative business. “Whether it’s fashion, interactive entertainment, real estate, medical or biotech,” states the school’s site, “Orange County is where these industries flourish.” Indeed, an emphasis on innovation and business pioneering is built directly into what Merage calls its “visionary curriculum,” supplementing conventional business disciplines with three core, cross-disciplinary areas: Strategic Innovation, Information Technology, and Analytic Decision Making. In addition, several of Merage’s special course offerings and programs showcase the school’s commitment to putting students in contact with the rapidly shifting face of business. The “EDGE” course, for example, which can be taken during students’ second year of study, offers a notable opportunity to gain cutting-edge insight into the relationship between business trends, globalization, and technology. Similarly, through the school’s MBA Field Project, students have the opportunity to gain hands-on experience with current business practices by working directly with locally based global companies. Merage students can also participate each year in the university-wide Business Plan Competition, whose winner claims $15K in funding for his/her proposed start-up venture. Share ThisTweet Diamonds in the Rough

Vaccinations A Problem For Many Parents Essay - 1192 Words

Vaccines Stubborn parents put their children and other children at risk of catching diseases. Parents think that if their children’s classmates are not vaccinated it puts their children in danger, however, that was the main reason their children were vaccinated in the first place. Either way parents should have the right to decide whether to get their children vaccinated. Although, the vaccinations are supposed to protect children from certain diseases, it can actually be a danger itself. The possibility that vaccinations can â€Å"pose serious risks† is a problem for many parents (Miller para.2). The risks associated with receiving vaccines can result to in type one diabetes, arthritis, or paralysis, as well as a serious blood disorder, brain inflammation, or death. The facts speak for themselves when it comes to parents deciding whether they would like their child to receive a vaccine. Furthermore, making vaccinations mandatory is ridiculous considering the facts that are â€Å"documented in numerous studies† (Miller para.2). When parents feel they are putting their children’s lives in danger, they should make the decision that results in their child being unvaccinated. Vaccinations should be optional especially when the parent of the child feels uncomfortable with the idea. Also the parents know their lives and their children’s lives way better than the government, and they need that right to decide whether or not their child should get vaccinated. However, my parentsShow MoreRelatedVaccinations Should Be Mandatory For Children1633 Words   |  7 PagesThroughout the years, there have been many serious diseases that plagued the world, a number of which have been eradicated through the widespread administration of vaccinations. In the 1950s, the number of polio cases in the United States was at 58,000, and in 1988, this disease had affected 350,000 people (11 Facts About Polio). Because polio mainly affects children under the age of five, it became very important to parents that something was done to cure and protect their children. When the polioRead MoreShould Vaccinations Be Mandatory For Children1358 Words   |  6 PagesShould Vaccinations Be Mandatory For Children in the United States? In the United States, the law states that vaccinations are required for children entering school unless they have a valid reason that prevents them from receiving the vaccinations. Starting when children are born, they begin the regimen of vaccinations that continue throughout their adolescent years and adulthood. Each year children receive a variation of shots to protect them from the illnesses they will encounter in the worldRead MoreLack Of Vaccinations : Vaccines941 Words   |  4 PagesJudd 1 Zulayka M. Judd 12/02/2015 Lack Of Vaccinations Problem significance: Vaccines are a a substance used to produce antibodies and provide immunity against one or several diseases, which is prepared from the causative agent of a disease. Vaccinations are made through research companies that go through an extensive process. Even after this research is completed, there are an addition three phases the drug must go through before the public can use it. After the phases are complete, the sideRead MoreChildhood Vaccinations And Its Effect On Children1619 Words   |  7 Pagesmotor function, problem solving, memory, judgment, impulse control and much more does not fully mature until our late twenties. The average age to start having children is in our early twenties, (25 years of age or younger) not to mention the teen parents. Throughout childbirth, one question that needs proper judgment and consideration to make is, whether to have their children vaccinated. One barrier that can affect parent when making solid decisions about childhood vaccinations is the scientificRead MoreA Link Between Vaccines And The Development Of Autism1452 Words   |  6 PagesVaccinations are considered to be one of the greatest medical advancements of our time. The first vaccine was created in 1796 and many more have been created since. These deadly diseases such as smallpox, polio, and diphtheria are now being prevented. Since vaccines have been doing their job, we do not see them around anymore. The media is now displaying vaccines in a negative way and people are listening to the misconstrued knowledge. Parents are worried about the risks associated with the vaccinesRead MoreMandatory Vaccinations Of School Age Children1473 Words   |  6 Pageshad the proper vaccinations required of school age children (PBS). All 50 states prohibit students who lack proper vaccinations from attending public, and many private, schools (CDC). However, exemptions to this rule are made if the vaccination requirement conflicts with the religious beliefs (effective in all 5 0 states) or philosophical beliefs (effective in 19 states) of the parents of these children (CDC). The number of parents with â€Å"philosophical beliefs† against vaccinations has increased dramaticallyRead MoreNo Needles: Why Vaccination Proponents Persuasive Methods are Counterintuitive1575 Words   |  7 Pagespopulations have grown larger and healthier over the past century. Sadly, despite the improved longevity of our species, many people are still undecided about—or vehemently against—childhood vaccination. They claim that vaccinations are dangerous and responsible for autism and other conditions. Medical experts, however, refute these claims by citing both the safety and effectiveness of vaccinations. In fact, according to Centers for Disease Control and Prevention (CDC), vaccines require years of testing beforeRead MoreNegative Effects of Vaccinations Essay1067 Words   |  5 Pages A parent can’t go a week without hearing about vaccinations an d the problems they will cause our children. Generally the advertised negative effects of the vaccinations are immediate, whereas others may indicate they cause problems later in life. In the day and age of the internet, what is a person to do? Get informed. Don’t take the information that is presented to you on Facebook, Twitter, email, or through the grapevine as science. Vaccinations have become a very taboo subject for parents todayRead MoreThe Human Papillomavirus ( Hpv )1655 Words   |  7 PagesPublic Health Problem The Human Papillomavirus (HPV) is a set of 150 connected viruses. This group of viruses is very large and thus each HPV virus is assigned a number that is called the corresponding HPV type. The names of such HPV types are called after warts it produces as a visible sign of the infection.1 One very easy way to spread HPV viruses is by means of sexual contact. In addition, more than 40 HPV types are involved in the sexual transmittance of the infections. There are two differentRead MoreChildhood Vaccines And Its Effects On Children1528 Words   |  7 PagesVaccinations have been widely discussed and debated about whether or not people should vaccinate their children. â€Å"Childhood vaccines offer protection from serious or potentially fatal diseases† (The Mayo Clinic, 2014)†. Vaccinations prevent diseases that can affect a child with symptoms of a cold or in some cases, the disease can be much more serious and can cause disability and death. The problem is that paren ts are choosing not to vaccinate their children against them. With choosing against

Dorian Gray Theme Essay - 690 Words

Josh Nitz April 16, 2012 Professor Anders Response #7 Dorian Gray Oscar Wilde’s fictional piece The Picture of Dorian Gray is a wonderful story that provides insight on the effect that sin has on the soul. In the beginning of the story Dorian is a kind hearted man, but by the end he becomes a cold blooded murderer who thinks only about himself. The ending is also very interesting in the sense that although Oscar Wilde escaped suspicion, revenge from James and those who could put his pursuit of pleasure in jeopardy, Dorian could not escape himself. This is the theme that really stuck with me. Dorian pursued pleasure with complete disregard for his soul or his conscience and in the end it led to his lack of pleasure and death.†¦show more content†¦Rather this strategic silence allows the author to move on with the story while still impacting the reader in the way he wants. In Hop Frog and Dorian Gray, the author’s vague description of wrong doing enables the reader to presume the worst from the antagonists and justi fy the antagonist’s grisly end. After Dorian murder’s Basil, Dorian begins to feel guilty and he swears he will start a new and wholesome life. Despite his efforts and his fortunate luck (James who was going to kill him died is a bizarre accident) Dorian cannot escape himself. The portrait of himself will always remind him of what he truly is inside. No matter what he does Dorian cannot escape the past or his wrong doings. This situation applies to most readers, as most people have gotten away with a sin. Although no one else knows about the wrong doing, the individual cannot escape the guilt or memory of what they have done. This is what happens to Dorian and the only way to escape his guilt is through suicide (unintentional). The Picture of Dorian Gray provides many good moral lessons that should be observed by anyone who reads the book. Morals that come to mind are â€Å"Beware your sin will find you out,† and selfishness will only bring you pain. Dorian Gra y tried to find individual pleasure, but pleasures are not found in the individual. Rather pleasure is found in love, God andShow MoreRelatedThe Dark Themes of The Picture of Dorian Gray and Dracula2593 Words   |  11 PagesThe concerns of Victorian England about the status of faith and manhood have left a deep mark in the literature of the period. The Picture of Dorian Gray and Dracula are good examples of this concern. In both books there is an emphasis in the corruption of the body and of the soul as maladies that haunt the greatness of England. The aristocracy is pointed as the social strata from where this decadence will spread. These books show a population of youth that lacks the guidance of parents and areRead MoreThemes, Motifs and Symbols in Oscar Wilde’s the Picture of Dorian Gray1436 Words   |  6 PagesThemes, motifs and symbols in Oscar Wilde’s The Picture of Dorian Gray The only published novel by Oscar Wilde, which appeared in Lippincott’s Monthly Magazine in 1890, was seen as immoral and scandalous, so the editors of the magazine censored about five hundred words without Wilde’s knowledge. Even with that, the novel was not received very well. Disappointed with this, Wilde revised his novel, added a preface, where he explains his philosophy of art, and six new chapters. Since Wilde was devotedRead MoreCompare the Presentation of the Themes Obsession and Control Found in The Collector, Othello and The Picture of Dorian Gray2681 Words   |  11 Pagesthe themes obsession and control found in The Collector, Othello and The Picture of Dorian Gray Shakespeare employs obsession as a thematic device extensively in Othello with many characters exhibiting complexes which come into direct conflict with the fixations of others, highlighting the self-destructive and all-consuming nature of obsession. This is reinforced by the climax of the play, the deaths of Othello, Desdemona and Emilia and Iago’s subsequent arrest and torture. Similarly, Dorian GrayRead MoreTheme Of Morality In The Picture Of Dorian Gray789 Words   |  4 PagesPicture of Dorian Gray, Dorian Gray’s morals are ambiguous. Dorian Gray’s moral ambiguity stems from his actions only benefiting himself due to the influence of Lord Henry and Basil and parallels the dangers of engrossing yourself in Aesthetics. A widely expressed idea in The Picture of Dorian Gray is that becoming too absorbed in the Aesthetics movement is dangerous. When one becomes engrossed in the beauty of everything, especially themselves, they lose sight of your outward effect. For Dorian, he beganRead MoreTheme Of Sexual Dissonance In The Picture Of Dorian Gray1641 Words   |  7 Pagesfind any reason to overthrow those who are cognizant enough to see and react to said dissonance. What are best known as the Wilde trials, consisted of using completely fictional literature as evidence to real events. Wilde’s novel, The Picture of Dorian Gray was a tool used to undermine Wilde’s authority and testimony about his personal romantic encounters. While the book may hold status as a revolutionary novel about exploring ideas, the Victorians did not think as much once they took a closer lookRead More Essay on Picture of Dorian Gray: The Character of Lord Henry Wotten1670 Words   |  7 PagesWotten of The Pictu re of Dorian Gray  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The purpose of this essay is to explore the character of Lord Henry Wotten, from The Picture of Dorian Gray by Oscar Wilde. Oscar Wilde once said: I only know that Dorian Gray is a classic and deservedly. With this in mind, this essay is aimed at looking at how Lord Henry Wotton manipulates various conversations and how he effects the story with his challenging speeches, which is the reason The Picture of Dorian Gray is a classic. HenryRead MoreOscar Wide s The Picture Of Dorian Gray914 Words   |  4 PagesOscar Wide’s The Picture of Dorian Gray illustrates Basil Hallward’s portrait as a primary catalyst for the fluctuating personality of Dorian Gray. As Dorian gazes at the portrait of himself, he is upset that even though he will continue to age and wrinkle, the portrait will always remain young, beautiful and unaltered. Upon multiple readings of The Picture of Dorian Gray deconstructive textual analysis suggests that there are always new interpretations of the image of the painting. â€Å"UltimatelyRead MoreModern Society as a Reflection of the Picture of Dorian Gray by Oscar Wilde1460 Words   |  6 Pagesgothic fiction that was most attractive to the Victorian audience was the way human fears and societal tensions were reflected in the deliberately fictionalised literary works. Themes such as the human greed for immortality and eternal beauty that underlie key gothic texts such as Oscar Wilde’s only novel The Picture of Dorian Gray have incited modern adaptations and the appropriation of these texts into modern culture. This text display cultural and literary disciplines entrenched in superficial conceptsRead MoreMann And Wildes The Picture Of Dorian Gray1490 Words   |  6 PagesTadzio. Wilde’s The Picture of Dorian Gray symbolises the aristocratic aesthete in Victorian society’s glorification of beauty, as the character of Dorian retains his beauty through the degradation of his own soul. Despite being published only 22 years apart, the novels are set in very different societies. Both texts highlight the consequences of the idealization of beauty, with both books having tragic repercussions for the beauty the characters pursue. The themes of Greek mythology, indulgencyRead MoreOscar Wilde s The Picture Of Dorian Gray1049 Words   |  5 PagesMcElroyIn The Picture of Dorian Gray, the author Oscar Wilde relays the message to the reader that youth decays with age but value and beauty does not. The character Dorian Gray mourned his stage of youth through the portrait instead of having cherished the times he experienced. This use of symbolism through the portrait is Wilde s way of expressing this theme. This main symbol is the portrait itself as the author uses it to gradually reveal Dorian’s true identity. Dorian Gray is an attractive figure

Imp Case Analysis - 739 Words

1. Would a TNA be needed in this situation? Why or why not? If yes, who would you want to talk to? Training Needs Analysis is a formal process required for the purpose of identifying the training gap that is in existence and its related training need. Considering the IMP case analysis, training needs analysis is required since there are different sectors within the organization which require an individual to possess the necessary skills to perform the expected work within that department. In addition, training is also offered to people working within the ‘different sectors’ in that organization despite the fact that equality is not displayed while offering that form of training. Talking to the HR manager at North America International†¦show more content†¦Other than this, the commission insisted that training was offered to the whole company and not only on Mr. Pettipas because there could have been some individuals with the same problem but haven’t yet come into light. 4. For the training to be effective, what other things do you think need attention? For the training to be effective, considering other factors to complement the training is required such as addressing the element of gender discrimination which was in existence in the organization. By addressing this form of discrimination training will be considered effective since the same form of training will be offered for both the males and the females within the organization. In addition, this will also ensure that the female staff members obtain the same, necessary Knowledge, ability and skills just like the male staff workers. 5. What would you suggest in the way of evaluation of the training? How would you convince top management that it would be worth it? As a way of training evaluation, I would suggest a one-on-one interview whereby every staff member will be asked to carry out an activity with respect to the work being carried out in that respective department of the organization. I would convince the top management that it would beShow MoreRelatedStaff Training and Effectiveness832 Words   |  4 Pages17, 2012 1. Would a TNA be needed in this situation? Why or why not? If yes, who would you need to talk to? In the case of Ms. Dillman at IMP, I do not think a task needs analysis is going to fix the problem nor would it have prevented it. Under normal circumstances, it would be a necessity to first perform one; I feel that in this case there are major underlining causes for concern, one being that a hostile work environment has been created. There is a breakdown in communicationRead MoreThe Purpose of Risk Management1250 Words   |  5 PagesSummary Dear Client: Thank you for your call and concerns about the issue of Data integrity for your company, IMP Inc. As your professional security consultant, I am happy to provide a brief overview of the issue for you, the identification of risks associated with data storage and use, and a matrix to categorize and assess additional risks of which we should be aware. As I understand it, IMP is concerned about the potential for data leaks that might expose your organization to financial loss, damagedRead MoreStudying the Consumer Buying Behaviour for Laptop3976 Words   |  16 PagesResearch Findings 4 Research Methodology 4 Data Collection Method 4 Analytical Techniques 4 Time Schedule 4 Preliminary Decisions 5 Questionnaire Design 7 Analysis and Output Sheets-Crosstabs 10 Major Findings 27 Conclusion 27 Executive Summary This report is a detailed analysis of the laptop buying behaviour of students in Symbiosis InfoTech Campus, Hinjewadi Pune. There are multiple laptop brands making their foray into the market, offeringRead MoreCadia Case Analysis Essay1726 Words   |  7 Pagesthe Case of Mines[1], claiming that the mine owned by Cadia was a â€Å"royal mine† containing gold that belonged to the Crown prerogative, and as a consequence the copper was also the property of the Crown. Cadia commenced proceedings against the State of New South Wales and the Minister claiming unjust enrichment and failure to comply with the statutory duty in s 284(2)(a) of the Mining Act 1992 (NSW) to pay to them seven-eighths of the royalties relating to copper. The Issues An analysis of CadiaRead MoreEssay on Business Networks - ARA MODEL3782 Words   |  16 Pages    Business   Networks    Lecturer:   Dr   Helen   McGrath    Visiting   student:   Nicolà ²   Degl’Innocenti   Ã¢â‚¬â€œ   ID   114107490       Words   count:   3419    Business   Networks   and   the   ARA   model       The   case   of   Azimut- ­Ã¢â‚¬ Benetti   boatyards   and   the   development   of    Benetti- ­Ã¢â‚¬ Net             Table   of   contents    Business   Networks   and   the   ARA   model   ...................................................Read MoreBusiness-to-Business Marketing Report5807 Words   |  23 Pageswill be able to apply a partial hands-off approach on their marketing needs which allows them more time to handle more activities ADDIN EN.CITE Snehota20111171(Snehota, 2011)1171117117Ivan SnehotaNew business formation in business networksThe IMP JournalThe IMP Journal1-9512011( HYPERLINK l _ENREF_33 o Snehota, 2011 #1171 Snehota, 2011). It will also help Triangle Creative Ltd to ensure customer satisfaction and a high customer retention rate. 3.1.3 Satisfaction. Satisfaction is critical forRead MoreMoot Court4790 Words   |  20 Pages....................................... 4 The Oral Element of the Moot.............................................................. 5 Presentation of the Moot ..................................................................... 6 Structuring the Case ............................................................................ 7 Principles of Advocacy......................................................................... 9 Questioning from Judges - Advanced Advocacy ..........................Read MoreThe Rules For Construction Of Guarantees And Indemnities1437 Words   |  6 PagesCanada SS Lines Ltd v R ( Canada SS ) is now ambiguous. These rules can be justified and have been reinstated in the recent case of BI (Contracting) Pty Ltd v AW Baulderstone Holdings Pty Ltd ( Baulderstone ). The result is that Darlington Futures and the third rule of Canada SS is no longer considered good law to interpret gu arantees and indemnities. To start the analysis, it is necessary to understand guarantees, indemnities, their contextual issues and important of construction. A) GuaranteesRead MoreBarbara Norris Case Study1062 Words   |  5 PagesBarbara Norris Case Analysis Synopsis - Barbara month into a management position of a unit that is ‘Troubled’ she has had no experience in managing a large units which included managing, scheduling and budgeting. - The unit is short staffed, stressed and there is a high turnover with a poor culture. Indicated by the 29 one-to-one that were requested page 2 top of 3. - Worst performing unit - John Frappewell (Nursing Director) needs her to ‘turn this unit around and do it fast’ could beRead MoreDeterminant Factors of Demand in Dairy Food Market - Implications for Milk Production in Bangladesh2045 Words   |  9 Pagespart of the analysis is based on trend values of price and quantity variables rather than actual values in period 1 (1984) and period 2 (1996) (Appendix Table 1). In order to convert nominal prices into a real price series, a suitable deflator had to be used. A non-milk consumer price index (CPI) was developed and used for deflating the nominal milk prices. For the purpose of this exercise, the CPI was further split into milk and non-milk deflators as shown below: CPI = ÃŽ ± * IMP + (1 - ÃŽ ± )*

Current Development in Accounting Thought for Historical Cost

Question: Discuss about theCurrent Development in Accounting Thought for Historical Cost. Answer: Introduction Accounting is considered as one of the major processes for the success of the business organizations. The main aim of this essay is to analyse and evaluate three different aspects of the accounting process (Scott, 2015). The first part of the essay sheds light on three major alternatives of historical cost accounting for the companies. The second part of the essay identifies the major users of accounting within the conceptual framework of Australian Accounting Standard Board (AASB) and International Accounting Standard Board (IASB). It also discusses about the implication of this identification on the future of accounting measurement. The last part of the essay discusses about the major advantages of accounting process developed from conceptual framework. Under the process of Historical Cost Accounting, the measurement of the value of the assets and liabilities is done based on the original and nominal cost of the assets and liabilities at the time of acquisition. There has been the development of many alternative methods of historical cost accenting in order to overcome the loopholes of this process. The following discussion shows the description of three alternative methods of historical cost accounting. Constant Purchasing Power Accounting (CCPA): IASB introduced the process of CCPA as a major alternative of the traditional historical cost accounting and the application of this accounting process can be seen under hyper-inflationary environment (Rodrigues, Schmidt dos Santos, 2012). Under CCPA, the accountants measure the financial capital maintenance in the units of constant purchasing power (CPP) in terms of consumer price index (CPI) at the time of low inflation. At the time of high inflation and hyperinflation, the accountants can use the measurement in daily indexed unit account. There are three major underlying assumptions in this model (Whittington, 2014). As per the first assumption, accrual basis of accounting is used for the recognition of events and transactions. The second assumption supports the going concern assumption of the companies. As per the third assumption, the measurement process of CCPA in units of all constant real value non-monetary items can automatically remedies the erosion of stable measuring unit assumption. Business organizations can apply CCPA for the purchase of their plant and machinery (Henderson et al., 2015). For example, on 1 January 2010, a company purchased a plant for $6000000 and the CPI was 150. On 1 January 2015, the CPI index was 200. Thus, the cost of the plant in 2015 would be $8000000 ($6000000*200/150). Based on the above example, CCPA can be considered as viable alternative of historical cost accounting. Under historical cost accounting, the company would not consider the changes in the price of the plant where CCPA consider the deviation in changes in the price of the plant over the years. Thus, CCPA is a viable alternative. Current Cost Accounting (CCA): Current Cost Accounting (CCA) is also considered as another major alternative of historical cost accounting and CCPA. It needs to be mentioned that CCA was introduced to overcome the criticism of CPPA (Schaltegger Burritt, 2017). With the application of the process of CCA, the accountants become able to recognize the change in the individual price of the assets and liabilities due to the change in general price level. Under the process of CCA, the development and interpretation of the financial statements are done in such a manner so that they can reflect the change in price of the assets and liabilities. There is not any consideration of retail price index under CCA as the valuation of assets is done in the current cost basis under CCA. There is a basic assumption under CCA (McCarthy et al., 2012). As per this assumption, the valuation of the stocks is done based on FIFO (First In First Out) basis. The main objective of CCA is the reporting of the ass ets and liabilities in the financial statements based on fair market price. Business organizations can apply the process of CCA for the valuation of their assets. For example, the book value of a plant is $8000000; but the fair market value of the same plant is $5000000. Thus, under the process of CCA, the company will consider the latter due to fair market value. For the reason of considering all the changes in the price of the assets, CCA can also be considered as a viable alternative of historical cost accounting (Chambers, 2014). Exit Price Accounting (EPA): Exit Price Accounting (EPA), also known as Continuously Contemporary Accounting (CoCoA) is a major alternative of historical cost accounting (Fischer Marsh, 2013). As per EPA, the companies should do the valuation of their assets based on their exit price so that the financial statements can show the ability of the companies to adapt. There are three major assumptions of EPA. The first assumption states that the companies exist to increase their wealth. As per the second assumption, the companys ability to adapt the changing environment determines the organizational success (Djafri, Taleb Bouteldja, 2014). As per the third assumption, the capacity of adaption can be best reflected by the monetary value of assets and liabilities. Thus, it can be seen that EPA takes into account the changes in the value of the assets and liabilities as the motive of this system is to report the value of asset in fair market value. For this reason, EPA can be considered as a viable alternative of historical cost accounting (Fields, 2016). Accounting refers to the process to communicate the financial information about the business entities to the different users. Thus, it can be observed that accounting information has major impact on the financial decision-making process of different users. In the conceptual framework of IASB/AASB, there is mention of the users of accounting. As per this framework, there are two types of users of accounting; they are Internal Users and External Users. The following discussion shows the description of these users of accounting: Internal Users or Primary Users: The internal users of accounting are discussed below: Management: It needs to be mentioned that management of the companies is the major users of accounting. The managements of the business organizations are in need of the accounting information in order to measure the performance of the business. Accounting information related to the profitability, liquidity, efficiency and others shows the management with the actual financial position so that effective strategies can be developed (Schaltegger Burritt, 2017). Employees: As per the accounting conceptual framework, employees are considered as major internal users of the accounting information. For the purpose of judging the future of the remuneration of the companies, the employees need accounting information on the profitability of the companies. Employees need accounting information to assessing their job security (Edwards, 2013). Owners: Owners of the businesses are most important internal users of the accounting of the companies. Business owners need the accounting information of the companies for the analysis of the viability and profitability of their investments. They also need accounting information for the determination of any future course of actions (Weil, Schipper, Francis, 2013). External Users or Secondary Users: The external users of accounting are discussed below: Creditors: Creditors are considered as one of the major external users of accounting. The main reason for which the creditors need accounting information is the determination of credit worthiness of the business organizations as the creditors set the terms of credit based on the results of credit worthiness analysis. For this reason, it is necessary to get accounting information on the financial health of the companies. The major types of creditors in the business organizations are suppliers, lenders, banks and others (Horngren et al., 2012). Tax Authorities: Tax authorities are considered as another major external user of accounting. It is required for the tax authorities to determine the financial position of the business organizations. It helps the tax authorities in determining the credulity of the business organizations to pay the required amount of taxes (May, 2013). Investors: It is required for the investors of the companies to ascertain the financial position of the business organizations so that they can take effective investment decisions. For this purpose, the investors need accounting information on various aspects like profitability, liquidity, efficient, debt position and others. Thus, they can be considered as the major external users (Henderson et al., 2015). Customers: Customers are also considered as another major external user of accounting information. It is required for the customers to assess the financial position of the companies to maintain a stable source of supply in long-term basis (Sharma Panigrahi, 2013). Regulatory Authorities: The financial regulatory authorities require the accounting information in order to be ensured that the company has adopted the correct accounting standards. From the above discussion, it can be seen that the conceptual framework of IASB and AASB provided details about the users of accounting. In this context, it needs to be mentioned that there are some major implications of this identification of the users of accounting for the future of accounting measurement. In this process, the involvement of fair value and historical cost accounting can also be seen (Sharma Panigrahi, 2013). It is an important aspect that both the internal as well as external users of accounting need the most relevant information for their different purposes. It needs to be mentioned that the process of historical cost accounting does not take into consideration all the changes in the value of the assets and liabilities over the years. Thus, under the process of historical cost accounting, the users will not be able to get the most relevant accounting information. However, in case of fair value accounting, it can be observed that this accounting process takes into account all the changes in the value of the assets and liabilities of the companies. Thus, it needs to be mention that it is required for the IASB and AASB to consider the effect of both historical coat accounting and fair value accounting while further identifying the users of accounting. It is recommended to the conceptual framework of AASB and IASB to consider the adoption of the strategy of fair value accounting for the future development in the identification of users of accounting measurement (Henderson et al., 2015). Requirement [a] The presence of accounting process can be seen resulted from the development of conceptual framework. In this context, it needs to be mentioned that this accounting process has some major advantages. This type of accounting system has been developed from the conceptual framework of IASB. The first advantage is that with the help of this accounting system, the accountants become able to resolve different kinds of tough accounting problems (Jorissen et al., 2012). With the assistance of this accounting system, the accountants become able do the analysis of different types of accoutring issues. Thus, it can be said that the adoption of this accounting helps the business organizations in the decision-making process. In case of the complex financial reporting issues, the business organizations become able to get the basis of reasoning to solve these issues. For this reason, the accountants become able to narrow down all the alternatives so that they can reach to the correct solution of th ese problems. Thus, it can be said that this accounting process helps the accountants financial managers in bringing greater efficiency and consistency in dealing with different kinds of financial accounts of the companies. Apart from this, it needs to be mentioned that the accounting developed by the conceptual framework provides a guiding principle for the board of directors in the decision-making process (Henderson et al., 2015). Moreover, the inclusion of this accounting system is majorly helpful in the reduction of any kind of influence or biasness in the accounting process of the companies. For this reason, it can be observed that in the absence of this accounting system, the decisions of the management of the companies will be different due to the potential presence of biasness or influence. Another major aspect is the increase in financial credibility (Murphy OConnell, 2013). The use of this accounting system developed from conceptual framework provides credibility in the process of financial reporting and the accountants become able to increase this credibility of financial reporting. Hence, this particular aspect helps both the preparers and users of the financial statements of the companies as this accounting system bring internal consistency in the whole accounting process. Most importantly, it needs to be mentioned that this accounting system helps the users of the financial reports in the process of better understanding the accounting information; they also become able to understand the limitations of this accounting information (Zhang Andrew, 2014). This particular accounting provides the accountants and users of the financial statements with a frame of reference so that they can understand the results of the financial statements of the companies. Thus, from the above discussion, it can be seen that the accounting system developed from the conceptual framework has major benefits for the companies, accountants and the users of the accounting information. Requirement [b] In the provided article named, Financial Accoutring Knowledge, Conceptual Framework Projects and the Social Construction of the Accounting Profession, the author has sheds light on different aspects of the accounting profession (Hines, 1989). In this article, the author has mentioned that the professional practices have the power to solve different kinds of complex problems in the field of accounting. In the discussion of this article, it can be seen that the accounting professionals depend a lot on the accounting knowledge for different kinds of accounting problems (Hines, 1989). In this study, the author has mentioned about some specific skills required by the accountants while performing various operations in the accounting process; they are diligence, honesty, integrity, recording skill, bookkeeping skill, accuracy, orderliness, negotiation and many others. In the above discussion, it has been mentioned that the main advantage of the accounting system developed by conceptual fram ework is that it helps all the parties like the users, accountants, management of the companies and others (Hines, 1989). Thus, for all these reasons, it is required for the accounts to possess all the above-mentioned qualities along with effective accounting knowledge. Thus, based on the above discussion, it can be seen that the author of this article believe that both the users and accountants of the companies will be largely beneficial from the development of conceptual framework (Hines, 1989). Conclusion From the above discussion, it can be seen that there are three major alternatives of historical cost accounting; they are Constant Purchasing Power Accounting (CCPA), Current Cost Accounting (CCA) and Exit Price Accounting (EPA). The above discussion also shows that there are two types of users of accounting; they are external users and internal users. It can be seen that all these users need accounting for different purposes like investment decision-making, to know about the financial condition of the companies and others. 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