Profanity! THE PHENOMENON Essay Example for Free

Profanity! THE PHENOMENON Essay Introduction Language is the most important aspect in the life of all beings. We use language to express inner thoughts and emotions, make sense of complex and abstract thought, to learn to communicate with others, to fulfill our wants and needs, as well as to establish rules and maintain our culture. Language can be defined as verbal, physical, biologically innate, and a basic form of communication. We can define language as a system of communication using sounds or symbols that enables us to express our feelings, thoughts, ideas, and experiences. (E. Bruce Goldstein, Cognitive Psychology: Connecting Mind, Research, and Everyday Experience, 2nd ed. Thomson, 2008) Humans express their feelings in many different ways physically, mentally or verbally. Vulgar words, also known as swearing or cursing exists in all human languages that perform certain functions. One study found that swearing is not merely a common reaction to pain; it actually functions as a pain reliever where psychologist would advise people to swear than to hurt someone or yourself. However, the overuse of swear words tends to diminish their beneficial effect and will result in bad moral attitude. Swearing is a widespread but underappreciated anger management technique. (Mapà ºa Institute of Technology, â€Å"Vulgarized Filipino Identity: Development of Filipino Profanity†, 2011) Swear words have manyaliases: bad words, curse words, cuss words, dirty words, four-letter words, expletives, epithets, obscenities, profanity, blasphemy, bawdy language, foul language, rude language, vulgar language, or taboo language. This long but nonetheless non-exhaustive list of descriptors gives an indication both of the wide range of alternate labels that exist, and of the kind of words or language these labels denote. Most people have  at the very least a general idea of what such words or language use these descriptors refer to, if not an intimate knowledge of or even personal affinity for some particular examples. One definitive setof words encompassed by these labels is nonetheless elusive, due in part to the subjectivity of defining swearing. In very basic terms, swearing refers to the use of words which have the potential to be offensive, inappropriate, objectionable, or unacceptable in any given social context. The fact that there are so many labels for such words or language use is testimony to the variable nature of swearing. (Who’s Swearing Now? The Social Aspects of Conversational Swearing By Kristy Beers Fà ¤gersten) Swearing is prevalent in almost every culture around the world, with each having its own profanities. The practice of swearing is unique in that even though its thought of as taboo in most cultures, its still done by most people. In fact, in America, about 74 percent of 18- to 34-year-olds and about 48 percent of those over the age of 55 admit to swearing in public [source: YgoY]. And linguistics experts agree that young children learn swear words and begin to grasp their power long before theyre capable of understanding what they mean [source: Angier]. (http://curiosity.discovery.com) Children are such a large part of the society and as human at this point in time of their lives they now start to explore different things, most especially on words or languages to say. As we know, children are the most innocent beings, capable of saying such sweet and cute words or languages. We all know how they are fond of experiencing new things through exploration, learning through observing their elders. Sometimes the most unexpected things are the ones children end up copying not knowing if it is a good thing or bad thing. We’re all aware of that quality in kids. Everyone in their immediate surrounding is a role model to them and this comes with certain consequences. Our actions and choice of words have a clear effect on how a child behaves, as it’s perceived as appropriate. But what if it begins to get out of hand, considering they might not know the real meaning or  definition of profanity they learn from others? Word is the wave vibration, which has the power, as the creative and destructive. And the destructive words are profane words. Using swear words influence bad on young generation. Nowadays many adults use cursing words and it is bad for young generation, of course. Every man nowadays use taboo words, and it is difficult to re-educate them to not use them. To support my opinion further it is important to mention that children are hearing swearing in the movies and on TV, and in the music they listen to that they have become desensitized to it. (Valerie Strauss, 12.04.2005). So swearing get more popular and parents forget about that they influence bad on their children. (http://www.ih.kz/InternationalPress) Let’s take women in our society. Traditionally, women were the caregivers and homemakers. They refrain from using bad words at home. According to the article by Pamela Stewart (03.2011) statistics to 2010 year, â€Å"there has been an increase in the number of women using taboo words. In 2006, 45 percent of females were reported to swear in public.† So women cannot imagine that they learned their children use these cursing words. Fortunately, kids do not understand the meaning of these words, but happily reproduce the bad phrases shocking others. Agree, to hear such â€Å"bad words† from your child it is very awful. â€Å"Most mothers still scold their children for using taboo language or swearing† said Pamela Stewart, eHow Contributor. But how they can scold their children, if the cause of using taboo words among children it is their parents. Words, especially from those we consider leaders, can guide us or deceive us, make us knowledgeable or ignorant, violent or peaceful, sad or joyful, wise or foolish. Words or languages can be good or bad. Words can comfort when were feeling sad, inspire us to take action, acknowledge us for a job well done, humiliate us, and make us laugh, stimulate our thoughts, educate us, or incite violence. A poster on a school notice board declares: What we habitually say in our  heads, we usually end up saying with our lips, which ultimately direct our feet. Words are powerful. From others they often influence or direct our decisions and behaviour while our own words act to elicit responses from those who receive them. (http://timesofindia.indiatimes.com/life-style/ ) According to Maureen Gill, an educator, author, blogger, and public speaker known for her insightful historical analyses, biting political commentaries and riveting fiction said that, she doubted the saying that says â€Å"the eyes are the window to soul† and didn’t doubt for a moment, however, she added that, the words we speak or write convey the inner workings of our minds and hearts. There is no better way to know a person than to listen to him/her speak, to know what they read, to understand whom they admire and if you know this, you know everything that is truly important to know about a person. Words, spoken and written, not only indicate whether a person is educated, cultured, kind or venal, they also demonstrate if thoughts are ordered and cognition is intact or impaired. The choice of words and their arrangement are used by physicians and other health experts to evaluate emotional as well as organic pathologies, Maureen Gill added. â€Å"Profane† is defined as irreverence, obloquy, or contempt (something sacred); Treat as not sacred: desecrate,, pollute; to debase by a wrong, unworthy, or vulgar use: abuse, defile, vulgarize (Webster’s Third New International Dictionary, ). Thats just language learning. These words have no special status as taboo words, says Paul Bloom, Ph.D. Learning theyre taboo words is a later step. Bloom explains that children are using words to communicate instinctively. They dont yet have the judgment to take a step back and think about whether a word is appropriate in a given situation. Paul Bloom is a Professor of Psychology and Cognitive Science at Yale University. His research explores how children and adults understand the physical and social world, with special focus on language, morality, religion, fiction, and art. (http://www.npr.org/templates/story/story.) In an article by Valerie Strauss, Washington Post Staff Writer, entitled â€Å"More and More, Kids Say the Foulest Things† said that, Profanity, in the large sense, is defined as words that others consider offensive, although it originally was restricted to words that were blasphemous. Once heard mostly in whispers, today it is inescapable. I never thought I would say this once being a hard-core anti-music censor but I understand why [young people] are doing this: You almost cant find a song, video game, television show, anything, without a curse word, said Laura Lee Cox, a seventh-grade teacher at Cedartown (Ga.) Middle School. Author David Riesman said, Words not only affect us temporarilythey change us. In the current generation, it is becoming more common for young children to use profane languages or â€Å"bad words† in a daily basis. It could be because of their parents, peers, or an incident that made them start using these profane languages we all know well. Sometimes children hear these words from other children, brothers or sisters, parents, or on TV. The child may repeat what she heard without knowing what the words mean. When an adult hears a young child talk like this, they usually either laugh or are shocked. Some children really enjoy the reaction they get from others, so they will continue using these words. (http://www.betterkidcare.psu.edu/TIPS/TIPS48.pdf) But according to Harvard Psychologist, Steven Pinker, Children are far more influenced by peers, says Pinker. Thats why kids of immigrants end up with the accent of their peer group rather than their parents. Particularly once theyve entered elementary school. Steven Pinker is a Canadian-born experimental psychologist, cognitive scientist, linguist and popular science author. (http://www.npr.org/templates/story/story.php?storyId=89127830) â€Å"Their peers are the ones who affect and influence a child the most due to the amount of time they spend with them as classmates and/or friends.  Parents can influence their child too, for they may be unaware of their children listening to them when they happen to use profanity in a conversation with another person†, added by Steven Pinker Communication relationship defined as the verbal or non-verbal interaction. Communication involves almost every aspect of our interactions with others; for this reason, communication and relationships are inseparably connected. You can’t have a relationship with someone without communicating with them. Communication involves how we express our thoughts, ideas, and feelings to others, including what we say and how we say it. But when we communicate with others, we also communicate attitudes, values, priorities, and beliefs. No matter what we actually say to other people in words, we also send messages about what we think of them, what we think of ourselves, and whether or not we’re sincere and genuine in what we say. Verbal communication is those vocal or spoken languages while our non-verbal communication those things we don’t say with words, but with gestures, our facial expressions, and our attitude – speak volumes. (Rich, 1999) An interview with Ms.Dalisay O. Balagbagan, a guidance counselor from the Polytechnic University of the Philippines, said that the status living of the family really affects language/words the child uses and also those children living in slum areas are more prone to be influenced by the people around them and used profane language/words habitually. â€Å"Yung mgabata ,yungunanilangnatututunan ay kung anoyungunanilangnakikita, nai-imitate kasinila. Kung anoyungnakikitanila – facial expressions, gestures, yunyungina-adopt nila.† Ms. Dalisay added. The reasons why children use swear words this often is because they’re exploring language. They might be testing a new word, perhaps to understand its meaning. They might also be trying to express a feeling such as frustration. Or they might simply be saying the word because it sounds funny or gets a reaction. Children might also be imitating others when they swear. (http://raisingchildren.net.au) The situation of children using profane language can be considered as an important issue in our country in terms of respecting and communicating properly. So, as the researchersgo on with this study, this will be a way or an instrument to understand and approach children regarding their use of profane language. This research is specifically important to the following: To the Academe This study will help them to conduct studies and researches regarding the appropriate way to communicate and to understand those children who use profane language. This study could also catch the eye of communication specialists and psychologists. To the Students This study would give them a larger view of understanding on how to deal with children engaged to profane language and could be also a guide for them to help themselves regarding the matter of using profane language. This could also help them with their family and other relatives to communicate and approach with them the right way. To the Parents The study could give them knowledge about their children who are possibly using or will be using profane language without them knowing. This could help them open up a conversation with their children regarding the matter, and could possibly help them stop or prevent their children who use profane language. The purpose of this study is to understand the children and how other people respond or communicate with those people who use profane language,and to instill awareness to the people about the usage of profanity among children in our society today. PROBLEM STATEMENT Children can easily adapt on every action and most especially about words/languages they hear from older people at this time. They did it on  their own way and they did not mind to know the real meaning of what they were trying to copy or have copied from someone ï€ ­ even if it’s good or bad. Children of today’s generation are engaged in profane languages since they were exposed early on streets and with their friends. This leads the researchers to conduct a study regarding children that engaged in profane language. This study aims to answer the question, â€Å"How does the use of profane language among children affect their communication relationship with others?† OBJECTIVES The objective of the study is to know how the use of the profane language among children affects their communication relationship. 1)To present the profile of the participants in terms of age/gender/educational attainment (age range: 10-17years old). 2)To identify the different profane language /terms the participants use and discern its meaning according to the participants understanding. 3)To know the reason why the participants use such language. 4)To know what/who influenced the participants in using profane languages. 5)To describe situations where the participants usually use profane language. 6)To know the perspective of participants on the image they project due to their use of profane language. 7)To know how profane language affects the participants communication relationship with the following: a)Family b)Peers c)Other people in the society THEORETICAL FRAMEWORK Children learn how to communicate through what they hear and see from others. They learn to interact with the different people in their society and begin to pick up what they have learned since society has taught them that it is something acceptable. The way a child sees himself when he learns to use profane language changes over time, and this also affects his communication relationship with his family and peers for they may have a different point of view from them. Thus, the researchers used the Symbolic Interactionism Theory by George Herbert Mead to know the interpretation and understanding of the child about the usage of profane language and how it affects the child’s communication relationship with his family, peers, and other people in the society. It is the way we learn to interpret and give meaning to the world through our interactions with others. The Symbolic Interactionism Theory by George Herbert Mead (which was continued by Herbert Blumer) is based on the idea that social structures and meanings are created and maintained in social interaction. The Symbolic Interaction perspective is based on how humans develop a complex set of symbols to give meaning to the world (LaRossa and Reitzes, 1993). The theory focuses attention on the way people interact through symbols, and these are words, gestures, rules, and roles. Barbara BallisLal summarizes the premises of this movement. †¢People make decisions and act in accordance with their subjective understandings of the situations in which they find themselves. †¢Social life consists of interaction processes rather than structures and is therefore constantly changing. †¢People understand their experience through the meanings found in symbols of their primary groups, and language is an essential part of social life. †¢The world is made up of social objects that are named and have socially determined meanings. †¢Peoples actions are based on their interpretations, in which the relevant objects and actions in  the situation are taken into account and defined. †¢Ones self is a significant object and like all social objects is defined through social interaction with others. Symbolic Interactionism has changed significantly since its early years, as Gary Fine suggests. It has expanded by adopting insights from other theoretical areas and has increasingly contributed to the work of other areas of social science. Today, according to Fine, symbolic interactionism has incorporated the study of how groups coordinate their actions, how emotions are understood and controlled, how reality is constructed, how self is created, how large social structures get established, and how public policy can be influenced. (Theories of Human Communication, Stephen W. Littlejohn, 2002, Seventh Edition) The three cardinal concepts in Meads theory are the society, self, and mind. These categories are different aspects of the same general process, the social act. The social act is an umbrella concept under which nearly all other psychological and social processes fall. Society consists of the cooperative behaviors of societys members. Human cooperation requires that we understand others intentions. Cooperation consists of reading other peoples actions and intentions and responding in an appropriate way. We use meanings to interpret the happenings around us. Society is made possible by significant symbols. The interplay between responding to others and responding to self is an important concept in Meads theory, and provides a good transition to his second concept the self. You have a self because you can respond to yourself as an object. You sometimes react favorably to yourself and feel pride, happiness, and encouragement. The primary way you come to see yourself as others see you is through rule taking or assuming the perspective of others, and this is what leads to have a self-concept. Another term is generalized other, which is the way others see you. The self has two facets, each serving an essential function. The Iis the impulsive, unorganized, unpredictable part of you. The me is the generalized other, made up of the organized and consistent patterns shared with others. The last process is the mind, which is a process. It is nothing more than interacting with one self. There are three core principles: meaning, language, and thought or minding. The Meaning itself is not inherent in objects for human beings act toward things on the basis of the meanings that they have assigned to them. The meaning arises in the process of interaction between people. It takes place in the context of relationships whether with the family or community. The Language is what human beings use to interact and it is the unique ability to name things. As children interact with family, peers and others, they learn the language and they also learn the social meanings attached to certain words (Language being the source of meaning). In Mead’s view, social life and communication between people are possible only when we understand and can use a common language, (Wood, 1997) The Thought is an inner conversation with oneself. It is a reflective pause through which we modify our interpretation of symbols. CONCEPTUAL FRAMEWORK The study aims to know how the use of profane language among children affects their communication relationship. Children work their relationships with everyone through interaction in their everyday lives. Unknowingly, they learn to adapt the language or behaviour these people use. The study is premised on the theory that the child’s relationship is built through the way he communicates with his family, peers and other people in the society, and vice versa. Basically, a child hears a certain profane language, whether it is towards him or to another person, and the child will immediately process in his mind that repeating the same word is okay because an adult said it. It is either he will feel closer to his peers who taught or whom he imitated the words from, or he will be more distant to his family, or he will be more intact with others in his surroundings. There are  many instances that cause children to use profanity. The child may also have a change in self-image whenever he uses the language, seeing how it makes others treat him. The Symbolic Interactionism Theory explains the way a child’s actions in the society, learning, and mind moves and changes. He has his own self-concept and how others see him, and the way he has adapted the profane language. The symbols they developed gave meaning to what we now know as profane language, for the society knows it but they do not fully understand the meaning behind these words. The children then use these words with a different meaningand understanding in mind, and since the older people know its meaning, they seem to either encourage the child to further use it or prevent themselves from doing so. The framework shown below explains how the usage of profane language among children affects their communication relationshipwith others. Figure 1.0 RESEARCH POSTULATES 1.The participants are children from a low type of environment and are exposed early to profane languages. 2.Some profane languages/terms that a child uses are: â€Å"Gago†, which is used to tell or show a person hatred and â€Å"Walanghiya†, which used to tell a person that he/she is shameless. The child does not fully know or understand the real meaning behind these words. 3.Children use profane language as part of their communication to express people how they feel, whether they’re happy or angry. They also use profane language to â€Å"fit in† in the society. 4.Children are influenced by their parents, friends, and even the society that they live in. 5.Examples of a situation when a child uses profane language is when they are playing around with their friends, when having a debate with someone, or having a conversation with a friend. They either use it unconsciously or to make themselves feel comfortable around others who use it as well. 6.Children think that using profane language is just a way of expressing their feelings. They don’t mind what other people would think of them. 7.Family becomes more aware and more cautious when they hear their child use profane language. Some friends will have a stronger communication relationship because they too use profane language. As for other people in the society, they distance themselves when encountering children using profane language. DEFINITION OF TERMS To be able to understand more this study the researcher had some up selected words to help and provide appropriate knowledge for the readers. These words are defined based on this study: Profane – it is characterized as curse, abusive, vulgar, or irreverent language often used with other verbs to indicate forcefulness, intensity, and enthusiasm to express oneself. Innocent- free from moral wrong; without sin; pure: innocent children. Language- a body of words and a system for their use of common to a people who are of the same community or nation, the same geographical area, or the same cultural tradition. Imitate- To copy the actions, appearance, mannerisms, or speech, act like or follow a pattern or style set by another. Instinctively rising from impulse; spontaneous and unthinking; instinctual behaviour. Behavior is the range of actions and mannerisms made by organisms, systems, or artificial entities in conjunction with their environment, which includes the other systems or organisms around as well as the physical environment. Communication Relationship the process that we use to communicate our ideas, thoughts, and feelings to another person. Rhetoric The art or study of using language effectively and persuasively. aims to improve the capability of writers or speakers that attempt to inform, persuade, or motivate particular audiences in specific situations. Symbolic interactionism the way we learn to interpret and give meaning to the world though our interactions with others. Identities the self-meaning in a role. Roles refer to â€Å"collections of expectations that define regularized patterns of behaviour within family life† Influence the capacity or power of persons or things to be a compelling force on or produce effects on the actions, behavior, opinions, etc., of others. Taboo – forbidden to profane use or contact because of what are held to be dangerous supernatural powers; banned on grounds of morality or taste; banned as constituting, a risk. Cuss – alteration of curse. Blasphemy – the act of insulting or showing contempt, or lack of reverence for God.

International Accounting Standards: UK Financial Reporting

International Accounting Standards: UK Financial Reporting APC311 INTERNATIONAL FINANCIAL REPORTING ASSIGNMENT (Word count: 3, 080) Introduction The growth of international activities has been rapid over time. These activities include areas of international trade, international investment, international bond and equity offerings, capital movements between countries and the number of multinational firms. Countries, entities and bodies who carry out these activities continuously seek to achieve growth and higher returns at lower cost of financing. This implies that there is often the need to consider international rather than national or internal alternatives of raising finance. The differences in accounting systems and principles that exist in different countries are a barrier to towards the comparability of financial information that is published by companies using different sets of accounting standards (Alexander, 2007). This led to ‘the pressure for international harmonization to regulate, prepare and use financial statements which are reliable, comparable and transparent (Nobes and Parker, 2000). This can only be achieved if countries employ the same accounting standards through the harmonization of accounting principles. International harmonization may be defined as a political process aimed at reducing the differences in accounting practices across the world in order to achieve comparability and compatibility (Hoarau, 1996). To achieve this feat, accounting regulators such as the IASB have attempted to advance harmonization projects in an attempt to minimize differences between different national accounting standards (O’Regan, 2006). As argued by Choi et al (2002), harmonization will make it more likely for users of financial statements to interpret the information correctly and make better decisions based on that information. It will also reduce drastically the information asymmetry between stakeholders and companies and hence save manpower, money and resources. The International Accounting Standards Board (IASB), issuers of International Accounting Standards (IASs) was established in 2001 and is the independent standard-setting body of the International Financial Reporting Standards (IFRSs) Foundation, an independent, private sector whose principal objectives are to develop in the public interest, a set of high quality, understandable, enforceable and globally accepted international financial reporting standards (IFRSs) based on clearly articulated accounting principles. IFRSs are a set of high quality, understandable, enforceable and globally accepted Standards based on clearly articulated accounting principles. The need for International Accounting Standards The international investor The information age and the advent of high-tech computers makes possible the availability of massive amounts of international financial information. Institutional and individuals who are interested in making international investments can therefore benefit from the global harmonization of accounting standards. International Accounting firms The role of international accounting firms include providing auditing and consulting services in many countries. The absence of international accounting principles implies that they have to gain expertise in areas of domestic financial accounting principles and related laws. Gaining this expertise can substantially increase their operational costs. International intergovernmental organisations International intergovernmental organizations including the United Nation (UN), the European Union (EU) and the Organization for Economic Cooperation and Development (OECD) extend credits for projects to other countries. They are therefore interested in obtaining comparable financial information in order to evaluate the projects they carry out in the various countries.as the organization. This can be achieved only if there is harmonization of international accounting principles. Developing countries Developing countries often seek international financing sources for their development. It is important for their governments and accounting regulating bodies to adopt international accounting standards in order to make it easier for them to access international financing sources. Stock exchanges The use of international accounting principles can enable the internationalization of Stock exchanges which can in turn increase international financing activity. This essay will make particular reference to the UK equivalent of accounting standards i.e., the  Financial Reporting Standards (FRSs) to examine the different accounting treatments in the individual accounting standards of interest in this assignment. IAS 38 Accounting for intangible assets Definition: An intangible asset is an identifiable monetary asset without physical substance. An asset is a resource that that is controlled by the enterprise as a result of past events and from which future economic benefits are expected [IAS 38.8]. The objective of IAS 38 is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another IAS. The standard deals with: the criteria to be met before an enterprise can recognise an intangible asset; how to measure the carrying amount of intangible assets and the disclosures that needs to be made. Examples of assets that may qualify as intangible assets under IAS 38 are: computer software, copyrights, customer and supplier relationships, franchises, licenses, rights patents. The three critical attributes of intangible assets are: Identifiability: In order for an intangible asset to be identifiable, it must be separable and it arises from contractual or other legal rights, regardless of whether those rights are transferable or separable from the entity or from other rights and obligations. (IAS 38.12) Control (power to obtain benefits from the asset) An intangible asset must be under the control of the enterprise in order for it to have the power to obtain future economic benefits from the asset. Control will usually but not necessarily emanate from legally enforceable rights, in the absence of which it is more difficult to prove the existence of an asset. For example, control over technical know-how is deemed to exist only if it is protected by legal right such as a copyright or patent. Recognition and measurement: IAS 38 stipulates that an intangible asset should be recognised only if both of the following occur: It is possible that the future economic benefits that are attributable to the asset will flow to the entity, and The cost can be reliably measured. The cost of an asset must be reliably measured if the asset is acquired in a normal transaction. Also, the fact that a price has been paid for the asset, is a reflection of the expectation that future economic benefits will flow to the entity. Goodwill and brand image In order for goodwill and brand image to be classified as intangible assets and included as assets of the enterprise, they need to be identified separately. If goodwill and brands have been acquired externally, then their cost and existence can be identified and capitalised. As regards internally generated goodwill, it cannot be recognised as an asset because: it is not separable from the business it has not arisen form contractual or other legal rights, and its cost cannot be reliably measured (IAS 38). A reconciliation of the carrying amount at the beginning and the end of the period. FRS10, accounting for goodwill and intangible assets is the equivalent UK Financial Accounting standard to the IAS 38. The standard views goodwill arising on acquisition as not constituting an asset or an immediate loss in value. But it relates to the cost of an investment in the financial statements of the acquirer, hence the values are attributed to the acquired asset and liabilities in the consolidated financial statements. The standard is of the view that even though purchased goodwill is not in itself an asset, including it in the assets of the reporting entity rather than deducting it from shareholder’s equity recognises that goodwill is part of a larger asset whose investment the entity’s management remains accountable. Thus, the objective of the FRS10 is that it ensures that purchased goodwill and intangible assets are charged to the income statement in the periods they are depleted. A comparison of the different accounting treatment of intangible assets by the IFRS and UK GAAP can be seen in Appendix 1. Discussion The IAS definition for intangible assets has its limitations as many intangibles such as patents and related drawings do have a physical substance (Tiffin, 2005 p.67). However the real issue with intangible assets is that intangibles are difficult to value and as such, attempting to measure their impairment is plagued with problems Godfrey Koh, 2001). The uncertainty about asset values and their impairment renders them susceptible to creative accounting. Intangible assets can be generated internally by firms. But it is difficult to accurately identify and cost such assets. IAS38 states that ‘internally generated goodwill shall not be recognised as an asset’. Research and development are therefore considered to be different parts of creating an internally generated intangible asset. The research phase is defined by IAS 38 as ‘original and planned investigation undertaken with the prospect of gaining new scientific or technical knowledge and understanding’. This implies that research costs incurred are expensed when they occur. There is consistency in classifying what constitutes an intangible asset by the standard. Of course, this treatment of research is appealing as there is a probability that an initial research may not actually lead to any economic benefit. Accounting for leases (IAS 17) Definition: A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time. A lease falls under two main categories; a finance lease and an operating lease. A lease is classified as a finance lease if it transfers substantially all the risks and rewards incident to ownership. All other leases are classified as operating leases. Classification is made at the inception of the lease. [IAS 17. Thus, in order to accurately classify the type of lease, it is important to determine whether the risks and rewards associated with owing the asset are with the lessee or the lessor. An asset will be classified as a as a finance lease if the if the risks and rewards lie with the lessee. However, it will be classified as an operating lease if the risk and rewards lie with the lessor. As regards a finance lease, the concept of substance over form is applied. The substance is that even though the legal owner of the asset is not the lessee, the commercial reality is that the lessee has acquired an asset by obtaining finance from the lessor, this implies the recognition of an asset and liability. Other distinguishing factors of a finance lease include: The present value (PV) of the minimum lease payments at the beginning of the lease amounts to substantially all of the fair value of the asset. By the end of the lease, the lease agreement transfers ownership of the asset to the lessee. The option rests with the lessee to purchase the asset at a price expected to be substantially lower than the fair value when the option becomes exercisable. The leases asset must be of a specialised nature. A comparison of the different accounting treatment of intangible assets by the IFRS and UK GAAP can be seen in Appendix 2. Discussion Operating leases appear to be more popular as both the leased asset and liabilities can be effectively kept off the balance sheet with future lease obligations disclosed as footnotes. However, a finance lease, often treated as an ‘in substance’ purchase by the lessee and a sale by the lessor, is less popular as it requires both leased assets and liabilities to be recognized on the balance sheet. But the finance lease does produce a tax benefit because of a larger expense, interest plus depreciation, compared to an operating lease which only reports the lease payments as an expense. IAS 17 (IASB, 2008) allows managers to structure a lease in such a way as to avoid the reporting of lease assets and liabilities. In order to ensure a complete and transparent recognition of assets and liabilities arising from lease contracts on financial statements, the IASB decided to make no distinction between finance leases and operating leases and employ the ‘right-to-use assets’ and its lease obligations that is based on the present values of future lease payments using the incremental borrowing rate of the lessee at the inception of a lease. Capitalization of lease can impact negatively on earnings because of the increased cost due to the depreciation of the asset and interest expense. This will in turn affect expected profit margin, return on earnings (ROE) and return on assets (ROA) (Bradbury, 2003). IAS 37 Accounting for provisions, contingent liabilities, and contingent assets Definition A provision is a liability of uncertain timing or amount. IAS 37 ensures that a provision should be recognised only when there is a liability i.e. a present obligation resulting from past events. Contingent liabilities: Definition: A contingent liability is: a possible obligation that arises from past events and whose existence will be confirmed only by the occurrence of events not wholly within the control of the entity; or A present obligation that arises from past events but is not recognised because it is not probable that an outflow of economic benefits will be required to settle the obligation; or A present obligation that arises from past events but is not recognised because the amount of the obligation cannot be measured with sufficient reliability. Disclosure An entity should disclose a contingent liability in a note, unless the possibility of an outflow of economic benefits is remote. Contingent assets A contingent asset is a possible asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity. An entity shall not recognise a contingent asset. When the realisation of income is virtually certain, then the related asset is not a contingent asset and its recognition as revenue is appropriate. A comparison of the different accounting treatment of intangible assets by the IFRS and UK GAAP can be seen in Appendix 3. Discussion IAS 137 aims at ensuring that only genuine obligations are dealt with in the financial statements i.e. planned future expenditure even when authorised by the board of directors or equivalent governing body, is excluded from recognition. Appropriate recognition criteria and measurement bases are applied to provision, contingent liabilities and contingent assets and that sufficient information is disclosed in the notes to enable users to understand their nature, timing and amount. The standard seeks to ensure that for example assets are not overvalued. Accounts receivables may be overvalued if reasonable provision for bad debts is not made. This has the tendency to inflate earnings and in such instances the provision for bad debts will prove to be inadequate in future, whilst in the short term account receivables and earnings receive a temporary boost. Also, contingent liabilities which are obligations that are dependent on future events for the confirmation of the existence of an obligation. If companies fail to record a contingent liability that is likely to be incurred and subjected to reasonable estimation, it has the effect of understating their liabilities and overstating their net income or shareholders equity. The above examples are indications of how companies use creative accounting to manipulate their financial statements especially their balance sheets. Conclusion Accounting for intangible assets, accounting for leases and accounting for provisions, contingent liabilities, and contingent assets are all complex areas which are prone to manipulation in the form of creative accounting which is defined as â€Å" the transformation of financial accounting figures from what they actually are to what preparer desires by taking advantage of the existing rules and/or ignoring some or all of them† (Kamal Naser, 1992). Creative accounting in whatever form it takes is usually meant to overstate assets or understate liabilities. The collapse of a number of corporate giants such as Enron Corporation, Tyco International, World Com, Global Crossing, Arthur Anderson, Parlmalat etc. have not only destroyed investor confidence and shareholder values but it has also damaged the accounting profession. The situation is even made worse when there are different accounting standards that are used in preparing financial statements. This is made even worse when there are different accounting standards used in preparing financial statements. The adoption of one set of global financial reporting standard such as the international financial reporting standard (IFRS) that confers with investors, stock markets, accounting professionals and accounting standards setters will go a long way to reduce the practice. Arguably, accounting standards whether in the US, UK, Australia or the IAS will not have all the answers to accounting and financial reporting problems but it is hoped that it will largely reduce its occurrence. APPENDICES APPENDIX 1 Comparison of IFRSs with UK GAAP treatment of intangible assets Appendix 2: Comparison of IFRSs with UK GAAP treatment of Lease APPENDIX 3 Comparison of IFRSs with UK GAAP treatment of provisions, contingent liabilities, and contingent assets

Criminology Essays Crime Deprivation Strain

Criminology Essays Crime Deprivation Strain Crime Deprivation Strain Since the dawn of human civilisation, we have wondered about why certain people act in certain ways. We all carry in our minds images of the deviant and where these deviant minded people operate and live. With regard to the relationship with crime and deprivation, broken windows theory, strain theory, relative deprivation theory and concentric theory all explore how the two variables contrast with one another and to what extent the two are linked. ‘Neutralization’ theory (Walters, 2003) explains that the deviant was helplessly ‘pushed’ into the behavior of deviance and that under the same circumstances; any other person would resort to the same actions. Criminals who ‘choose’ the deviant career in the most deprived areas defend their actions by suggesting that there is no future, jobs, prosperity and no opportunity for a bright future, but of course as we all know, poverty is no excuse for a crime to be committed. People who live in the most deprived areas realize that they have no hope to advance in society (Walters, 2003). Merton’s ‘strain’ theory can be directly connected with this theory as his ‘strain’ theory explains that by the time the lower classes reached the mode of rebellion (least legitimate opportunities for achievement) they have completely rejected the story that everybody can achieve success and have loomed into the state of frustration an d anger (Walters, 2003). According to a study by Houchin, a quarter of all inmates in Scotland’s jails come from just 53 council wards, most of which are in poorer areas of Glasgow (McNeil, 2005).It is very clear that in this particular study ‘social deprivation’ could well be a factor in these offences. According to Houchin, being in prison is just another element of social exclusion, the same as having bad housing, getting poor educational opportunities and having bad health. The study can be concluded along with the ‘Neutralization’ theory that all of the prisoners ended up in prison due to a lack of opportunities. ‘Strain’ theory (Merton 1939) attempts to explain why deprivation and crime is or not linked. The theory assumes fairly uniform economic success aspiration across social class and the theory attempts to explain why crime is concentrated among the lower classes that have the least legitimate opportunities for achievement. The lower classes are the most vulnerable to this pressure, or strain, and will maintain their unfulfilled economic aspirations in spite of frustration and failure. â€Å"There has always been a link between deprivation and crime, but we need to be very careful and recognize it is a very complex issue.† (Houchin, 2005). Merton suggested that by the time people reach the mode of rebellion, they have completely rejected the story that everybody can achieve success and have loomed into the rebellious state. They neither trust the valued cultural ends or the legitimate societal means used to reach success. According to Merton’s final mode theor y, ritualism, people realise that they have no real opportunity to advance in society and accept the little relevance that they have. It is in this mode that people concentrate on retaining what little they possibly gained or still have in place of concentrating on a higher yield of success (Merton, 1939). Get help with your essay from our expert essay writers According to Cohen’s view of the ‘strain’ theory he points out that except for the category of rebellion, Merton’s strain theory is incapable of explaining purposeless crime, just for the ‘fun’ of it (Walters, 2003). Losers in the competition for status experience strong feelings of frustration of deprivation. Most of them, accept their fate, but a significant number turn to crime. For Cohen as opposed to Merton, the working class and qualitatively similar middle class are more or less, incapable of revising their aspiration downwards. Shaw and McKay devised the ‘Concentric Zones’ theory. Shaw and McKay argued that any city (Canterbury for example) could be divided into various concentric zones emanating from the centre of the city. The concentric zone can be visually (mentally) pictured as rings as an archery target with the central arch key zone 1 and each successive ring being named successfully. The middle zone (zone 1) is the central business district in any city. The next is the inner city (zone 2) and zone 3 is the working class housing, zone 4 being the middle class (suburbs) and zone 5 being the city fringe (rural, semi-rural areas) inhabited by the rich. In examining crime rates in relation to each zone, Shaw and McKay found that one zone in particular (zone 2) exhibited higher rates of crime than any other zone. This zone had a consistently higher rate of crime than any other zone, regardless of which immigrant group dominated the cultural life of the area. This led Shaw and McKay to argue t hat the high crime rates were not a consequence of the behaviour of any one particular ethnic group. Rather, they argued that something about the fact of living in such a zone was the root cause of the high levels of crime. Zone 2 can be regarded as the zone with high ‘deprivation’ levels with a higher rate of crime than other zones. Zone 2 is known as the ‘transitional’ zone which is made up of abandoned buildings, factories and deteriorated housing along with high rates of recent immigration groups (eastern European, and Muslim background). It is interesting to note here that zone 2 having a high deprivation level attracting a high crime rate (a zone with very few opportunities). The ‘concentric’ zone theory appears to give an insight into the fact that deprivation and crime is linked very closely with regards to zone 2, which shows a high level of poverty. The concentric zone theory shows quite clearly that the transitional zone (zone 2) shows a high level of deprivation which shows a high level of crime. However the ‘Residential’ zone shows, according to Shaw and McKay, has low levels of deprivation and crime. We can see that the ‘concentricà ¢â‚¬â„¢ theory shows a link between crime and deprivation where the transitional zone in comparison to other zones is concerned. ‘Relative deprivation’ theory explores the negative feelings people feel when they compare their positions to those more financially richer than their self. According to this theory, social movements arise when people feel deprived of what they perceive as their ‘fair share’ and similarly, individuals engage in deviant behaviours when their means do not match cultural goals (Merton, 1938). Feelings of deprivation come from a comparison to themselves the more ‘richer’ persons in question. This differentiates relative deprivation from objective deprivation, a condition that applies to all people with fewest opportunities (lowest income, the least education). Relative deprivation is unlikely to change as long as humans are better off than others. Source; Northern Ireland Multiple Deprivation Measure 2006, (www.statistics.gov.uk/neighbourhood.asl) The graph above shows a broadly ‘linear’ core to the relationship with one or two values that do not correspond well with the general pattern of increasing deprivation matched by increasing levels of street crime. The relationship used is the link between deprivation and street crime in London, using all London boroughs as the units for which values of both crime and deprivation have been obtained. The data has been obtained from the government’s neighborhood statistics website. We can clearly see from this graph that there is a strong relationship between crime and deprivation. Borough Deprivation scores Robbery City of London 15.99 8.8 Barking and Dagenham 37.85 4.7 Barnet 16.63 3.1 Bexley 16.97 1.9 Brent 33.53 7.7 Bromley 12.64 2.3 Camden 36.56 9.7 Croydon 21.04 4.6 Ealing 26.78 4.9 Enfield 26.79 4.3 Greenwich 37.87 2.2 Hackney 57.26 11.4 Hammersmith and Fulham 31.57 5.6 Haringey 42.3 10.5 Harrow 16.03 2.6 Havering 16.62 1.7 Hillington 18.3 1.9 Hounslow 25.76 3.4 Islington 45.27 8.6 Kensington and Chelsea 20.7 5.5 Kingston upon Thames 9.83 1.6 Lambeth 38.29 17.2 Lewisham 36.79 6.3 Merton 18.37 2.1 Redbridge 56.18 8.9 Richmond upon Thames 21.92 3.9 Southwark 7.5 1.2 Sutton 44.54 9.2 Tower Hamlets 64.72 17.3 Source; Northern Ireland Multiple Deprivation Measure 2006, (www.statistics.gov.uk/neighbourhood.asl) As we can see from the table above showing deprivation score figures, Tower Hamlets and Hackney particularly, being well known for a crime hot-spot scored a very high deprivation score as well as scoring a very high robbery type crime score. There does appear to be a strong relationship showing boroughs with high deprivation scores with high robbery score figures. Judging from the table above we can assume that high deprivation levels attract crime, but attracting a ‘certain ‘type’ of crime is more the accurate way of explaining how crime and deprivation is linked as you will see below in the following tables. However, it is interesting to note that Lambeth gained a score of 38.29 attracted a crime score of 17.2, reasonably the same as Tower hamlets although with half the deprivation score. As previously discussed, not all types of crime are attracted to one area but there does seem to be a relationship between crime and deprivation for the majority of the boroughs in the above table and graph. Source; Northern Ireland Multiple Deprivation Measure 2006, (www.statistics.gov.uk/neighbourhood.asl) As you can see from the graph above, the crime ‘assault’, is more common in deprived areas whilst burglaries are more or less equally common in all areas whether be the most or least deprived areas. It appears that areas with high deprivation levels attract assault type crimes more so than burglaries. As you can see from the graph the number of reported assaults decreases when compared with ‘less’ deprived areas with burglary becoming slightly more common in the most least deprived area. The likelihood of assault increases steadily with the areas level of deprivation. Thus, the rate of recorded assault in the most deprived tenth of wards is, at 30 per 1000 populations, twice the average rate and five times the rate in the least deprived tenth (Walters, 2003). However, there are other forms of crime where the link with deprivation is much weaker. Although it is true that the burglary rate in the most deprived tenth of local areas is, at 10 burglaries per 1000 population, some what above average, for all other levels of deprivation, the rate fluctuates between 6 and 8 per 1000( National Statistics, 2007). As far as there being a link between crime and deprivation is concerned, deprivation does attract certain types of crime (assault) but not all crime only exists in areas with high deprivation levels, and even the least deprived areas (as the graph dictates) attracts more burglary than assault. Source; Northern Ireland Multiple Deprivation Measure 2006, (www.statistics.gov.uk/neighbourhood.asl) As you can see from the graph above there is a strong relationship between the state of the local outdoor physical environment and the level of deprivation. However, the relationship between housing quality and deprivation is much weaker. Also, it would appear from the above graphical results that over half of areas with the worst physical environment are in the most deprived of all local areas. The theory known as the ‘Broken Windows’ theory, which argues that small indicators of neglect, such as broken windows promote a feeling that an area is in a state of decay. Anticipating decay, people likewise fail to maintain their own properties. The theory suggests that abandonment causes crime, rather than crime causing abandonment. â€Å"If a window is broken and left un-repaired, people walking by will conclude that no one cares and no one is in charge†. (Murray, L. 2007). According to Murray, the ‘Broken-Windows’ theory promotes an explanation towards w hy such areas in dense urban cities, such as the example taken from above, attract and sustain crime in particular excluded areas. The ‘Broken-Windows’ theory (Matza, 1969) appears to be proven to be accurate, in relation to the results from the above graph when looking at the condition of the physical environment in comparison to the housing quality (broken windows). From looking at the graph above it clearly shows that the higher the housing quality the lower the deprivation levels are, which coincides with the ‘Broken Windows’ theory (Matza, 1969). Where deprivation is evident, crime is sure to follow suit. â€Å"Deviance varies systematically by physical and geographical location. Where located residentially determines the likelihood that that person will commit deviances and criminal behaviour.† (Matza, 1969). In relation to the quote, deviant behaviour varies upon the physical and geographical location. Where high levels of deprivation and poor physical environment is present, deviant behaviour is sure to follow as no authority nor order is in place to stop such deviant act ivity, and so, crime occurs in the more deprived areas, which is proven to be so in the above graph. Source; Northern Ireland Multiple Deprivation Measure 2006, (www.statistics.gov.uk/neighbourhood.asl) As the title of the graph above states, the graph above shows that over half of areas with the worst physical environment are in the most deprived of the local areas. The ‘broken windows’ theory can be directly related to the graph above, a sit gives a relatively clear view on the fact that areas with the worst physical environment are in the most deprived of all local areas. The three graphs clearly show a strong link between deprivation and its tendency to attracting crime. In conclusion, it is quite possible to say that there is a ‘form’ of link between crime and deprivation. Deprived areas are ‘deprived’ of opportunities and aspirations to achieve educational and economical success. This creates deviant behavior to occur, thus creating crime in deprived areas. Although there is a link between the two variables it is important to note that with deprived areas the people are deprived of the chance to succeed in life. Strain causes people to be deviant because of this limited chance of success and in turn Neutralization theory was born to explain the fact that these deviant people have no other choice but to commit such deviant acts as there is no other option. To combat such limited opportunities more jobs and better health and educational standards are to be made available to the members of society who live within these areas. This in theory limits the excuses for crimes to be committed in deprived areas. There is a link betwe en crime and deprivation, however as discussed, not all crimes are committed in these areas. The debate about the possible link between crime and deprivation is one that has been rumbling for many years and will continue to do so.

Restrictions on Guns for the Sake of Life :: Argumentative Persuasive Topics

"Our cause is just, our cause is real, our cause is now!" cried out Mayor Wellington Webb. While watching the television news, I heard the mayor say this. I also found out that over the past five years one hundred and fifteen homicides occurred each year. Obviously the harmful situation involving guns is growing to new horrible heights. The news show was about gun control. If the mayor acknowledges that there is a problem, we as the citizens should also. Restricting the right to bear arms will undoubtedly make any community safer. However, to do so would take a lot more than just prohibiting the sale of guns. Many people, at least in my community, own guns. Granted, many of these guns are used for hunting, but they are still guns. The authorities would have to take everyone's guns away to really make a community safer. I believe that it would make a community safer because guns kill, accidentally and on purpose. Many people argue that they have guns for protection--protection from the other people who carry guns. They defend their possession of guns saying they can use their guns to kill an intruder. They also argue that their guns are used to hunt and feed their families. Although these defenses may be true, I am brought back to an incident that occurred last year where I lived. A father of a couple of the girls at my school was hunting with his son and he accidentally killed him. This is a terrible tragedy, but it brings us face to face with the reality that even in the most innocent of situations, if a gun is involved there is a possibility of death. Originally, guns were not intended to protect; they were intended to kill. Made for wars, they were weapons of war, in which they were used to fight enemies and to help a country be more powerful, and they are still used for this today. However, today we are fighting a different war. We used to speak of waging war; today we are waging war. This war is against people. Kids are killing kids on rampages through schools. Gang members use guns to kill someone that they just don't like, and then the other gangs must retaliate, which makes it a never-ending cycle. The intent of a gun, whether to protect (as many people say) or not, is to kill someone else.

Kmarts Past Struggle Essay -- essays research papers

Kmart Past Struggles Management is a key to success, and Kmart needs proper management to help create a positive image that attracts more customers. Kmart’s disorderly management and bankruptcy caused many customers to shop with other retailers. According to Carr, Wal-Mart and Kmart were the same size in 1990. Since then, Kmart has grown far slower than its rival or the industry. Once one of the largest discount retailers, Kmart filed for the biggest Chapter 11 bankruptcy for discount retailing in the United States (2002). Struggling to find the right type of management has been one of Kmart’s problems that ultimately helped lead the company to its downfall. Kmart is constantly changing CEO’s, and thus focuses. Kmart has had four different CEO’s since 2000, all with different management objectives. Youdath illustrates some of Kmart’s management changes, Charles Conway wanted to turn Kmart into an â€Å"Everyday low price destination,† making Wal-Mart Stores a direct competitor. Conaway cut back on advertising and the results were not profitable. After an unprofitable holiday season in 2001 the company filed bankruptcy. In 2002, James Adamson hoped to improve customer service and restock the shelves within the Kmart Stores. While Kmart was taking time to recover from filing Chapter 11, its rivals like Wal-Mart and Target were stealing its customers. When Kmart was focusing on random in-store discounts, Wal-Mart and Target were pitching low prices, broad inventories, hip products, and a pleasant shopping experience (2002). Jalexson states that in 2003 Edward Lambert rescued Kmart from bankruptcy. Lambert wanted to attract customer’s back, but the closing of 28% of Kmarts over the last two years hurts the chains ability to attract customers and forced the remaining stores to pay a higher portion of advertising costs. Then, in January of 2003 CEO Julian Day said that when a company exits bankruptcy it should emphasize the exclusive brands like; Joe Boxer, Sesame Street and of course Martha Stewart (2003). As mentioned by Karush, starting in October of 2004 Aylwin Lewis was named CEO of Kmart and will be involved in merging Kmart with Sears (2005). With inconsistent management and objectives, Kmart has been struggling to create concrete guidelines necessary to improve store performance. Effects of Past Struggles on Local Stores Kmart’s reputation of poor manage... ...of Kmart’s financial problems and unclear marketing strategy local stores have also suffered. Kmart struggles to change these negative images, and create a positive image to differentiate itself form its competitors. Even though Kmart has had a struggling past, changes can be made by management to improve stores status and attract customers.   Ã‚  Ã‚  Ã‚  Ã‚  Actions such as increasing advertising, improving the store environment, and increasing the availability of quality merchandise must be taken to improve store performance. To make consumers more aware of Kmart’s merchandise more promotions and advertisement is essential. Television, radio, newspaper, and promotional ads should be shown to the general public to spark interest. Stores need to improve appearance and organization and also offer a wider range of quality merchandise.   Ã‚  Ã‚  Ã‚  Ã‚  Kmart’s stores have prime real estate and could be improved by new marketing and management methods to make shopping with Kmart a more pleasant experience. Kmart must improve customer satisfaction, and differentiate itself from its competitors. The future is now and in order to stand out changes must be made.

Black Criminal Stereotypes and Racial Profiling Essay

Harper Lee vividly describes the immorality of racism and prejudice. Lee reveals the many racist practices that take place in a small town in Alabama. Jean Louise Finch who is referred to as â€Å"Scout†, shares many incidences that took place while she was growing up with her brother Jem and father Atticus. Tom Robinson is a character that is falsely accused of beating and raping a white woman and is found guilty. Atticus Finch who is not only a wonderful father to Scout and Jem, but also performs miracles in the courtroom as a remarkable lawyer for Maycomb county, is standing as Tom’s lawyer in the trial. Lee exposes the many racist and prejudice individuals through a specific character and that character is Tom Robinson. When Bob Ewell goes to testify he points at Tom and says â€Å"I seen that black n**** yonder ruttin on my Mayella† (pg. 173). Bob Ewell is portraying Tom to be an animal who has violated his daughter. Black Demps 2 Men were(are) usually portrayed in this manner because of the racist ideologies that ‘all black males are aggressive’ and ‘all black males are rapists’. Tom is an impoverished black male attending a trial, with an all-white jury because he was accused of raping a white woman, due to these things he is at an automatic risk of being announced guilty and denied any justice. Atticus takes the case to defend Tom, knowing he would be shamed for it, and looked down upon, as a white man in America. Even though evidence of Tom’s innocence was displayed to the jury, they still announced him guilty because of their racist and prejudice ideologies, instead of analyzing the factual evidence that was presented to them. Relationships between whites and blacks were forbidden so when Mayella became attracted to Tom she felt a sense of guilt. She knew that she would be looked down upon in the white community, which is why she did not hesitate to lie in court and to her self about the situation. â€Å"If there’s just one kind of folks, why can’t they get along with each other? If they’re all alike, why do they go out of their way to despise each other?† (lee, 259). Scout is beginning to see the hatred and the iniquitous way that people of color are being treated and she is beginning to think on her own and view the world and the way of life in a more mature manner. Demps 3 When Scout asks Atticus if he believes he will win the case he answers â€Å"Simply because we were licked a hundred years before we started is no reason for us not to try to win† (Lee, 101). In this quote, Atticus is referring to the racism and prejudice in general terms. He is saying that just because the world is set up a certain way doesn’t mean he has to follow the trends. African Americans have been considered to be less than a human for years and traditionally in a case like such, it does not go in the African Americans favor. So Atticus is saying just because it is traditionally more than likely that Tom won’t win, that does not mean that Atticus can’t try to help Tom. â€Å"You never really understand a person until you consider things from his point of view†¦ Until you climb inside of his skin and walk around in it.† (Lee, 321). Atticus’s ways of processing and analyzing certain situations are very admiring, he tends to think about all of the different perspectives in a situation before he takes any action or speaks any words. Harper Lee uses Atticus as a moral compass, he is seen as the opposer, being the â€Å"N***** lover† in this circumstance. †Mockingbirds don’t do one thing except making music for us to enjoy. They don’t eat up people’s gardens, don’t nest in corncribs, they don’t do one thing but sing their hearts out for us. That’s why it’s a sin to kill a Mockingbird.† (Lee,

Decision Making Process Essay

It is never easy to make decisions in life, especially life changing decisions. The decision making process is a very difficult process that is used by everyone in one way or another. Some people may alter the decision making process in order to fit their own needs and their own personal circumstances, but there is a model that has been provided in order to show the basic steps. The decision making process model includes six different steps. The first step is to identify and diagnose the issue. After figuring out the issue, then one must figure out alternative solutions to the problem. Before making the choice, one would first evaluate the alternative solutions that have already been suggested. Making the decision is then followed by implementing the solution. Once the solution has been implemented for a little while, the solution must then be evaluated. Choosing a college to attend is one of the most difficult decisions that one could make. For most young people, the decision to attend college is the most important decision they have made thus far (Dolinsky, 2010, p. 62-776). There are costs for the courses, course materials, and other related expenses. There are also issues such as the times of the classes, the courses offered, and the length of time it will take to earn a degree. An individual would have to figure out if the college that they are looking in to is the right choice for them. When debating with myself to attend college, I had a lot to think about, as do others. First I had to figure out if I truly wanted to attend college. With a son, I needed to make sure I was making the right decision for the both of us. I figured out that going to a traditional college was not for me since I didn’t just have myself to worry about. I was already working full time and being a single mother. So it was a little difficult to even make the decision to further my education. I fought with myself long and hard about this situation and finally determined that going back to school was going to benefit my son more than hurt him, especially with me being a single mother. Studies show that more and more students are taking online classes anyway, so I figured it would be a good idea. I even found out that more than 3. 2 students have taken at least one online class, as of 2005 (More Students Are Learning Online, Report Says, P. 32). After I had decided to attend college, I needed to figure out which college or university would fit my needs the best. To find the right college of nearly 4,000 choices, you have to really know what you want, and then carefully weigh out what schools have to offer (Fitzgerald, N, p. 10). I had to do a lot of research into each university that I had available to me. As I previously stated, I could not attend a traditional college as I had little to no time to leave my house. I also needed to determine which university had the degree in which I wanted to obtain, which was my associates in accounting. Then I needed to figure out which university was more cost effective. I needed to ask questions like how much did they charge per credit hour? Were their materials included in with the price? What type of materials was required? There was so much information that I needed to obtain to set my heart on one university. I believe that my thought process in making my decision is a little bit similar to the one that was provided for us. I had to figure out the issue, in which was determining that I wanted to attend college. Then I needed to make a plan to figure out which college would be right for me. This step had a lot of different options. That’s when I needed to evaluate the different options and make my decision. I then chose the University of Phoenix. I gave my choice a chance and earned my associates degree. I evaluated my decision and decided to go back for my bachelor’s degree!