Cultural Differences in Nonverbal Communication Essay

When communicating, only a small percent of the exchange is verbal. The larger part of the message is made up of body language or movements, known as nonverbal communication. The reason for people using nonverbal communication is to enhance the message they are sending to the receiver. One way nonverbal communication differs is through cultural differences. Cultural differences have a significant impact on nonverbal communication as cultures differ greatly in their nonverbal interpretations and responses. Firstly, this essay will prove how kinesics can create barriers between people as types of nonverbal cues differ amongst cultures. It will then show that paralinguistics can be based on cultural expectations and this can create†¦show more content†¦A gesture such as this could have resulted in dire consequences, fortunately, things were explained, the discussion was allowed to continue, and the two mechanics were released. Richmond acknowledges that Paul Ekman and associ ates have conducted research on kinesics for almost thirty years, and based on the research, only six of the many emotions are visually expressed in universal ways, Richmond and McCroskey (2003). So ultimately, not only are there different ways for one to verbally express themselves, there is also a large amount of kinesics being portrayed by them that carries different meanings in different cultures, which brings about barriers. Paralinguistics or paralanguage is the sound element that refers to the non-verbal components of communication conducted to alter meaning and convey emotion. Paralinguistics may be expressed consciously or unconsciously, and it includes the pitch, timbre and accent (Tyler, Kossen Ryan 2005). The pitch and timbre of the way things are said can mean one thing in one culture, while in another cultures it can have a completely different meaning, and this can cause stereotyping. For instance, the concept that Americans voice themselves too loud is often deciphered by Arabic cultures as strength, whiles it indicates impoliteness to the Taiwanese. According to Delgado and Kobayashi (2011), everyone speaks with an accent or aShow MoreRelatedEssay on Nonverbal Communication and Cultural Differences1649 Words   |  7 PagesNonverbal communication has always played an important role in the entire communication process. It may include gestures, kinesics, haptics and other means, which a pe rson incorporates into the communication process. These acts make the communication process more effective and meaningful. However, nonverbal communication is highly influenced by cultural differences as the context of the culture defines how the message is interpreted. This essay will analyse several types of nonverbal communicationRead MoreCross Cultural Differences Nonverbal Communication Essay919 Words   |  4 Pages Gestures provide one of the most obvious cases of cross-cultural differences in nonverbal communication. In South Italy gesture use is prominent and many gestures are conventional. These include ‘pragmatic’ gestures that indicate type of speech act or aspects of discourse structure and ‘substantive’ gestures that express utterance content (Kendon, n.d.). The examples of conventional ‘pragmatic’ gestures are the Mano a borsa(‘purse hand’) and the Mani giunte (‘praying hands’) are well known andRead MoreSpatial Zones And Body Language996 Words   |  4 PagesBody Language Nonverbal Communication Across Cultures Leah Breiss and Briana Valdez Clark University Author Note This paper was prepared for Management 170 Managerial Communication taught by Professor Cheryl Amantea during the Semester Term Fall 2016 Spatial Zones and Body Language Nonverbal Communication Across Cultures Introduction Nonverbal communication plays a central role in any conversation. Eye contact, posture, and proximity all determine how verbal communication is interpretedRead MorePersonal Space And Body Language : Nonverbal Communication Across Cultures Essay1142 Words   |  5 PagesLanguage: Nonverbal Communication Across Cultures Leah Breiss and Brieana Valdez Clark University Author Note This paper was prepared for Management 170 Managerial Communication during the Fall Term 2016 Personal Space and Body Language: Nonverbal Communication Across Cultures Introduction Nonverbal communication is a major factor in every conversation. Eye contact, posture, and personal space determine how verbal communication is interpreted. Learning to use and understand nonverbal communicationRead MorePersonal Space And Body Language Essay1142 Words   |  5 PagesLanguage Nonverbal Communication Across Cultures Leah Breiss and Brieana Valdez Clark University Author Note This paper was prepared for Management 170 Managerial Communication during the Fall Term 2016 Personal Space and Body Language Nonverbal Communication Across Cultures Introduction Nonverbal communication is a major factor role in every conversation. Eye contact, posture, and personal space determine how verbal communication is interpreted. Personal space is the aspect of nonverbal communicationRead MoreIs Nonverbal Communication Important? Essay1056 Words   |  5 PagesIntroduction Nonverbal communication plays a central role in every conversation. Eye contact, posture, and proximity determine how verbal communication is interpreted. Every culture has its own form of nonverbal communication that impacts the way a person is understood outside their homeland. Erin Meyer, an American writer, misinterpreted her audience in Japan because they were using a form of nonverbal communication she did not understand. Egypt’s nonverbal communication differs from Australia’sRead More Cultural Differences in Communication Essay1402 Words   |  6 Pageswe do. How a society perceives personal values and norms can drastically change how things are interpreted and could be offensive to some. Meanings and connotations in many gestures and words are not the same universally. Understanding through Communication Many people think that underneath â€Å"we are all the same† and they assume individual personal qualities and good intentions will close any gaps. Because we live in a culturally diverse society, people will encounter individuals from different racesRead MoreThe Term â€Å"Culture† Refers To The Complex Accumulation Of1415 Words   |  6 Pageswe do. How a society perceives personal values and norms can drastically change how things are interpreted and could be offensive to some. Meanings and connotations in many gestures and words are not the same universally. Understanding through Communication Many people think that underneath â€Å"we are all the same† and they assume individual personal qualities and good intentions will close any gaps. Because we live in a culturally diverse society, people will encounter individuals from different racesRead MoreThe Effects of Nonverbal Cues1115 Words   |  5 PagesCommunication is a vital form of survival for most breathing life forms, including the human population. Communication is defined as a form of symbolic expressions to create meaning. There are two types of communication: verbal and nonverbal. Verbal communication is directing messages from one party to another through sound. Nonverbal communication has more depth to it; there is more meaning in its nonverbal gestures such as body language. Albert Mehrabin is a UCLA Professor who developed aRead MoreThe Effects Of Tactile Communication On The Human Resource Manager ( Hrm )1250 Words   |  5 PagesOne type of nonverbal communication is haptics. Haptics refers t o the study of communication by touch (Anonymous, 2012). According to Anonymous, 2012, â€Å"touch is necessary for human social development, and it can be welcoming, threatening, or persuasive.† The meaning of a simple touch differs between individuals, genders, and cultures. It is important for the Human Resource Manager (HRM) to recognize these differences in order to improve communication and be effective in the workplace. Tactile communication

Music And Its Effect On Education Essay - 1887 Words

Music is fascinating because there are so many different uses and styles. It is an enjoyable way to help the brain grow and develop. Plato once said, â€Å"I would teach children music, physics, and philosophy; but most importantly music, for the patterns in music and all the arts are the keys to learning.† Music classes should be part of the required core curriculum through all four years of high school; however, some schools don’t have the money to support these programs, despite the many benefits it has for students in all areas of learning. The music programs in schools have not changed since the 1960’s. This is when the National Endowment for the Arts was first introduced. Music teachers then typically denied new trends in music, instead of recognizing student interest and financial support. Correspondingly, the music programs lost purpose. Teachers held on to 18th century practices, and because of this the music classes of the time skipped almost a whole generation of students. Now, music lacks importance because of the â€Å"popular music† versus â€Å"choral music† argument, as if they don t correlate at all. Even though this problem has occurred, in this day and age music utilization has increased exponentially. â€Å"There has never been a time in history when a larger amount of music has been accessed by more people† (Sizemore). More teenagers today are involved in programs for music than before, yet these are the programs that have been outdated for decades. The most pertinentShow Mor eRelatedThe Effects Of Music On Music Education1002 Words   |  5 Pagesinstead of practice violin music is proven to make you smarter. When a child particularly at a young age learns how to play an instrument preferably in a social setting is provides the brain of that child with extra dopamine, new neurological connections, better behavior, and higher test scores. Schools are turning to new programs to aid music education and there are many reasons to support their decision. Music has been proven over many studies to show a connection to education. Evidence of this hasRead MoreMusic Education And Its Effect On Education1661 Words   |  7 Pagesreferred to a life without music as a mistake (â€Å"Don’t†). Unfortunately, many children never get the opportunity to discover the fulfillment that music can bring to their lives. They are denied this chance by an unfair educational system. Music education is beneficial to the student throughout his entire life, thus it should not be cast aside and neglected as it often is in the public school system today, but instead schools should do just the opposite; treat music education as a priority. The evidenceRead MoreMusic And Its Effect On Education888 Words   |  4 PagesMusic incorporated into education is very beneficial in numerous ways. Having music apart of your classroom will stimulate a student socially, cognitively, emotionally, and physically. One does not need to have to be knowledgeable about music to incorporate it into your classroom. Bringing Education to Life with Music Incorporating music into education courses will further achievement in multiple areas of learning. Education combined with music accommodates building language, confidenceRead MoreThe Effects Of Music Education On Mainstream Education Essay1619 Words   |  7 Pagesanswering if music education has enough crossover benefit to include it into our mainstream education. Two scholarly articles, a blog, a personal story and an online article were selected and consulted to find the answer to this question. Many authors in many articles had minimal criticism of music education and most were in favor of music education. Findings were that yes, music education does in fact have enough crossover benefit to include it into mainstream education. Music education may be timeRead MoreThe Importance and Effects of Music Education Essay examples1944 Words   |  8 Pages Music evaluated as a subjects that is many times overlooked. If a school seems to have financial trouble, then music and art pro grams are the first to get cut. Essentially, students do not need them to succeed and they are just hobbies. This is the mindset that many school boards have towards music education. I have had the pleasure of being involved in music from a young age. My schools did not offer music programs, but my parents saw an opportunity in music education so they decided to lookRead MoreThe Effects Of Music Education On Children s Learning And How The Length Of Teaching Essay1611 Words   |  7 Pages young children have curious minds leading new discoveries based on their capabilities. We introduce new motives to children in order for them to grow and develop. Some may introduce sports; others may introduce math or science. Some maybe even a music instrument or some paint. The Arts plays an important role in a child’s expression, creativity, and academic achievement. Primarily in elementary and middle school it’s important for young kids to be exposed to an extracurricular that helps set basicRead MoreThe Effects Of Music Education On Children s Brain Development, Intelligence Quotient, Social Development And Overall Success3469 Words   |  14 PagesSings Good News for Musicians Historically, there has been a debate among educators and researchers whether music education plays a significant role in a child’s brain development, intelligence quotient, social development and overall success in life. Many believe the data has been unreliable because there is little to prove with absolute certainty that those who participate in music education were not just born smarter. On the other hand, substantial data has been collected in recent years that seemsRead MoreSample Bibliography : 20 Important Benefits Of Music1035 Words   |  5 PagesAnnotated Bibliography â€Å"20 Important Benefits of Music In Our Schools.† National Association for Music Education, 21 July 2014, www.nafme.org/20-important-benefits-of-music-in-our-schools/. This source is an online article from a credible source: The National Association for Music Education (NAFME). The actual author is unknown. This source presents twenty significant advantages of music in schools. The advantages presented are actual facts due to studies performed. This article is important to myRead MoreThe Current State Of The Cambodian Traditional Music Revival And The Large Impact Of Cultural Music Education1539 Words   |  7 Pagesto see the current state of the Cambodian traditional music revival and the large impact of cultural music education, it fails to see the external benefits of this music that promotes â€Å"a culture of peace, global citizenship, and appreciation of cultural diversity and its contribution to sustainable development†.29 This cultural benefit is one of the biggest answers to the question of why this music education and the survival of traditional music is important. Despite the lack of coverage this elementRead MoreEssay on Resear ched Argument1124 Words   |  5 Pagesbeginning of time, music has been an important part of people’s lives. However, today, it seems that the number of people who advocate the everlasting presence of music is dwindling, and the number of people only concerned with economic stability and the core curriculum in schools is rising. Budgets in schools are being cut, and the music programs are usually at the beginning of the list when a particular area is to be disbanded. Action is being taken against the loss of music education in schools,

American Arbitration Association Free Essays

string(80) " of neutral mediators and arbitrators, as well as case administration services\." The American Arbitration Association (AAA) focuses on providing organizations or individuals with alternative dispute resolution services. In the United States, American Arbitration Association provides people with administrative services. Arbitration is usually used to resolve commercial disputes and it can either be mandatory or voluntary. We will write a custom essay sample on American Arbitration Association or any similar topic only for you Order Now The association offers its services to people abroad through the International Centre for Dispute Resolution. The administrative services that are offered by ICDR and AAA include, setting of hearings, providing settlement through mediation, providing the users with crucial information on dispute resolution options, and appointment of arbitrators and mediators. The American Arbitration Association in its work faces several challenges which need to be addressed in order to perform well. Introduction The American Arbitration Association (AAA) is an enterprise whose role is to arbitrate and to resolve disputes between parties. It was founded in 1926 after the Arbitration Society of America was consolidated with the Arbitration Foundation and the Arbitration Conference. It has the duty to administer arbitration proceedings and to provide alternative dispute resolution services to the people. Alternative dispute resolution (ADR) embraces the dispute resolution processes and techniques that are applied outside the government judicial process (American Arbitration Association, Accessed on April 13, 2009). Through the AAA rules, the International Centre for Dispute Resolution (ICDR) is able to administer arbitration at an international level. The ICDR was established in 1996. In America, the AAA acts as the country’s primary provider of arbitration and mediation services. The mediators who are employed in the institution are highly respected professionals who have great experience in industry and business law. The mediators are also highly trained in efforts to ensure that they provide high quality mediation services to address disputes. The term arbitration is one form of alternative dispute resolution which occurs outside the court. This requires the parties involved in a dispute to be bound by the decision of the arbitrators. In addition, the American Arbitration Association provides its services abroad through the International centre for Dispute Resolution (ICDR). The AAA is engaged in efforts that aim at moving cases through mediation and arbitration in an impartial and fair manner. In this paper, the important role of the American Arbitration Association and the challenges it faces in its work will be discussed. Discussion Role of the American Arbitration Association The American Arbitration Association offers arbitration services to parties that may be in a dispute or experiencing a conflict. In the United States, the American Arbitration Association assists citizens to resolve disputes by administering arbitration proceedings. Through the proceedings, the association assists individuals or organizations who are involved in a dispute to solve it outside the courts. The case is usually reviewed and a decision that is legally binding to both sides imposed. An impartial adjudicator who is in charge during arbitration proceedings is expected to give his/her final decision which is final and binding. The American Arbitration Association benefits people or organizations greatly because it is often much faster in solving disputes as compared to litigation in court. This therefore becomes very crucial is saving a lot of time and resources that could be used in resolving a dispute in court. Because arbitration proceedings and award are usually non-public, the parties involved in a dispute can be able to resolve a dispute through confidential proceedings. Furthermore, business enterprises or organizations find arbitration more flexible and cheaper than court cases. In any arbitration proceedings, a contract need to be signed which includes an arbitration clause that names or acknowledges the American Arbitration Association as the organization that will be responsible for administering arbitration between the involved parties. The association has a primary duty to provide administrative support to the arbitrations when they are presented to a panel of arbitrators or a single arbitrator. Arbitrators who are chosen are selected in accordance with the agreement of the parties or in accordance with the association’s rules if the parties fail to agree (American Arbitration Association, 2006). The American Arbitration Association has a long history and great experience in providing people with alternative dispute resolution services. Another major role the AAA plays in resolving disputes is by administering cases starting from filing to closing. Administrative services are offered to both the American citizens, as well as those who are abroad through the International centre for Dispute Resolution (ICDR). Some of the administrative services that the American Arbitration Association and ICDR provide to the people include settling disputes through mediation, setting hearings, and the appointing the arbitrators and mediators who are in charge of cases that are presented. The association ensures that both mediation and arbitration cases are handled in an impartial and fair manner. To ensure that people are provided with effective alternative dispute resolution services, the American Arbitration Association is involved in the designing and the development of alternative resolution (ADR) systems for courts, unions, law firms, corporations, and government agencies. In addition, people who desire to learn more about alternative dispute resolution are able to receive training, education and publications from the association. Election services are also provided by the American Arbitration Association. The American Arbitration Association has shown its commitment to provide customer focused alignment of its resources by creating five divisions. These divisions include the International, the commercial, state insurance, and construction and labor/employment/elections disciplines. These alternative dispute resolution disciplines encompass expertise in various and specific case loads (Lynch, 2001). This has made it easy for people to access necessary information about dispute resolution. The creation of the divisions provides customers with more customized services which can effectively address the specific disputes are presented in the association. The dispute resolution services that American Arbitration Association offers to the Americans involve construction, consumer, technology, employment, intellectual property, financial services, and health care and international trade conflicts. However, the association is not limited to addressing conflicts in these areas only. The alternative dispute resolution resources at the American Arbitration Association offer education and training services, the association’s rules, a panel of neutral mediators and arbitrators, as well as case administration services. You read "American Arbitration Association" in category "Papers" These resources are utilized to ensure that real world and cost effective solutions are provided to the consumers, counsel, business, government agencies, and industry professionals (Brunet, 2006). Case administrations are offered by the American Arbitration Association in conjunction with its Dispute Avoidance and Early Resolution procedures and rules. The Arbitration and mediation procedures and rules are also offered. In case administration, a dispute resolution process begins with the filing of a case which is then followed by the selection of an appropriate mediator and arbitrator . The hearing of the cases then follow. A final decision is then made after the case hearings and then the case is closed. To assist with the case procedural elements, the association appoints skilled case managers. In addition, by providing clients with an AAA Arbitration map, the association ensures that the clients are guided through the case processes, and advice given to them on the available options. The clients are able to benefit from the advice offered by the association on how to best manage the process by saving on time and cost. To choose a neutral for a case, a more customized approach by the American Arbitration Association provides customers with the association’s enhanced neutral selection process for large complex cases (LCC). The parties to the LCC are able to get access to five tools that based on the client-selected criteria enhance screening options. To win customer service, the association has put into place a case management team. In this approach, a case manager act as the primary point person who has the ultimate responsibility for a particular case that is given to the entire case management team. This has enabled the association to assure and give confidence to clients that cases are always addressed appropriately. In order to avoid and resolve disputes early before issues arise, the association provides customers with early dispute resolution services. The American Arbitration Association acknowledges that dispute is inevitable hence having proper mechanisms to avoid and quickly resolve disputes is crucial (Ury, 2000). The need to act proactively in providing formal dispute resolution treatments and avoiding disputes has made it necessary for AAA to develop early dispute resolution services. To assist the clients to be well prepared, to avoid, and to minimize challenges that result from disputes, the association offers various dispute avoidance and easily resolution services. Arbitration requires the involved parties to submit a dispute to impartial persons who offer an â€Å"award† which is the final and binding decision when an arbitration case is over. Awards are made in writing and are always binding to the parties. This varies with mediation in that, mediation facilitates negotiation and communication between the parties in dispute. A mediation process encourages the parties in dispute to voluntarily make decisions that will end the dispute. Mediation process is considered to be an effective way of resolving disputes prior to litigation or arbitration. The association provides its arbitration and mediation services by providing the AAA rules and procedures to govern ADR processes and to increase customer’s access to the associations’ well trained and screened neutrals. The association’s neutrals have great knowledge, skills, and experience in resolving disputes. The association has over 7, 000 neutrals located in various parts of the world, and their conduct is guided by the AAA code of Ethics. When parties file a case, then the association provides the parties with information about the neutrals. To ensure that all arbitration and mediation cases are fair, the association has developed rules that need to be followed to solve disputes in state programs, consumer, labor, employment and commercial disputes. The international division of the American Arbitration Association is referred to as the International Centre for Dispute Resolution (ICDR). The establishment of the ICDR aimed at providing other individuals and organizations around the globe with services that the AAA was providing to the American people. Just like the American Arbitration Association, the ICDR has a primary responsibility to resolve disputes and to administer cases impartially. The ICDR has shown good organization and expertise in the administration of the international arbitration cases. The International Centre for Dispute Resolution has established cooperative agreements with various nations and institutions in order to facilitate the filing and hearing of arbitration cases (Christian and Gabriele, 2006). The ICDR has managed to do this by establishing agreements with 43 countries and 62 arbitral institutions world wide. The agreements allow the filing and hearing of cases to be done anywhere in the world. A case that is filed based on ICDR international rules require case managers to start working on ways through which the client can be provided with up to date progress of the case. The case managers have great experience in dealing with overseas arbitration and mediation issues and are fluent in at least 13 languages. The centre has a world wide panel of over 400 independent mediators and arbitrators who have the primary responsibility of hearing and resolving cases. Each year, the ICDR handles several hundred multinational cases. The association has its offices in Mexico, Ireland, Mexico City, Dubai and New York. Through the American Arbitration Association national roster of Arbitrators and mediators, experienced and respected experts from the business and legal communities can serve the people. The association provides clients with information on alternative dispute resolution information through published books, periodicals, and on line courses. The American Arbitration Association book store offer videos of various issues about ADR and enhances all individuals’ conflict management skills. Challenges facing the American Arbitration Association One major challenge that the American Arbitration Association faces concerns the International Centre for Dispute Resolution. The ICDR offers its service to many individuals and organizations all over the globe. In its work, the centre receives cases that aim at resolving international conflicts. In the contemporary society, international disputes keep on increasing as nations seek to achieve economic prosperity and political interests (Lynch, 2001). The ICDR has the mandate to administer the cases presented to it impartially and with fairness. Due to the sensitivity of international conflicts, the ICDR faces the challenge of how to resolve international conflicts or disputes in an impartial manner due to the factors that may a case complicated. The association has always asserted its commitment to fair and equal treatment of individuals or organizations. In addition, the association is committed to ensuring that it continues to be diverse in opinion, its services, and its staff. The challenge is how to ensure that the association continues with its commitment to diversification. Furthermore, the association faces the challenge of how to effectively recruit professionals who will act as representatives at a global level, hire diverse staff, and nominate individuals from minority groups to leadership rules. In solving international conflicts, the International Centre for Dispute Resolution faces the challenge of giving a fair judgment in disputes that are politically motivated. Although the ICDR may resolve a dispute, lack of cooperation from one of the parties involved in the dispute is a great challenge when conducting case proceedings. When it comes to international disputes in the environment field, the ICDR faces the challenge of resolving disputes while at the same time respecting the involved nations, international and bilateral agreements that provide for the settlement of such disputes. Having states comply with the international obligations has become an important issue in international obligations. Conclusion The American Arbitration Association since its establishment has served people with dispute resolution services. The association has gained a lot of experience in providing alternative dispute resolution services to people world wide. Examples of these services include arbitration and mediation. Apart from providing its services in the United States, the association provides alternative dispute resolution services to people at an international level through the International Centre for Dispute Resolution (ICDR). In addition, the association in efforts to provide high quality services to the customers has developed effective strategies through disputes between parties can be solved in a fair manner. Many people and organizations are now filing cases with the American Arbitration Association due to the benefits it has proved to offer to the customer. However, the association faces several challenges which it needs to address in order to serve the customers appropriately. References American Arbitration Association. 2006. ADR and Law. JurisNet, LLC Publishers American Arbitration Association. www. adr. org. Accessed on April 13, 2009 Brunet, D. 2006. Arbitration Law in America: A Critical Assessment. Cambridge University Press Christian, U. , and Gabriele, K. 2006. Arbitration and Mediation in International Business Lynch, J. 2001. â€Å"ADR and Beyond: A Systems Approach to Conflict Management†, Negotiation Journal, Volume 17, Number 3, July 2001, Volume, p. 213. Ury, W. 2000. The Third Side: Why We Fight and How We Can Stop. Penguin Putnam. New York How to cite American Arbitration Association, Papers

Descriptive Essay on a Southern Lifestyle free essay sample

What is a southern lifestyle? Some may say that southern is a stereotype, but I like to think of it as more of a way of life. It is important that people from the south know exactly what it means to really be southern so that it ends being a stereotype. The southern lifestyle ranges from everyday manners, men being gentlemen, women acting like ladies, southern families, and most of all being southern about it all. Some people may associate the word southern with redneck or hillbilly. When people associate the words together then they are uneducated. Being southern is something to be proud about. When southern children are growing up they are taught what to and what not to do. They learn how to treat others from piers to the elderly. While growing up the children play outside in the woods, creeks, and mud instead of sitting inside watching the television. We will write a custom essay sample on Descriptive Essay on a Southern Lifestyle or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It is really a great thing to grow up in the south with a great family. â€Å"Growing up Southern is a privilege, really. It’s more than where you’re born, it’s an idea and state of mind that seems imparted at birth. It’s more than loving fried chicken, sweet tea, football, and country music. It’s being hospitable, devoted to front porches, magnolias, moon pies and coca-cola and each other. We don’t become Southern we’re born that way (sotypicallyme. com)†. Southern people are very hospitable. They know what is right from what is wrong. They put their napkins in their laps. They respect everyone, especially their elders. They make everyone feel welcome. If they have new neighbors they take them baked goods. Southern people were taught very well by their parents and their grandparents, which their lessons have been passed down through many generations. Being southern is a great thing and something to be proud of weather you are a girl or a guy. In the south girls are southern belles, proud to have learned from her mother and grandmother. She knows how to use her manners by saying, â€Å"ma’am† and â€Å"sir†, â€Å"excuse me† and â€Å"thank you†. She knows how to cook and even if she does not know how to she can buy something and pretend like she does. She knows to always have a gallon of sweet tea made for her family and unexpected guest. A true southern belle does not care about money as much as she cares about family traditions. She knows that her education is very important from graduating high school and getting a diploma from college to make her family proud. Most importantly she knows that her family means everything. The men in the south act like gentlemen. They treat women with manners by opening doors and pulling out chairs, as well as being respectful to them. A southern gentleman is a hardworking man. He works hard for his family, so that they can be proud of him, and he can provide for them. The southern man is also very confident in himself. Southern gentlemen are very family oriented. Southern people are very family oriented. They have big gatherings for holidays, as well as having a family dinner every night. The southern family is typically very lively. They like to gather outside on the front porch telling old stories. When dinner begins the finest manners come out. Before dinner blessing is said. After the old southern traditions men go first, followed by the children, and then the women. The men will pull out the chairs for the women. When sitting down the napkin goes into the lap. Maw maw always said â€Å"No elbows on the table†. Once the dinner is done the women clean the kitchen while the men go outside or watch a football game. If it is warm outside then everyone will gather on the front porch and tell old stories, some about southern love. Southern love is very romantic. Then man picks her up and takes the girl on a date. He opens doors for her and pulls out her chair. He holds her hand to make her feel safe. If she is having a bad day then he will do anything to make her happy, as would she. He tells her that she is beautiful when she has no makeup on. The song, â€Å"she’s everything† by Brad paisley is a great example of southern love, â€Å"And she’s everything I ever wanted And everything I need I talk about her, I go on and on and on ‘Cause she’s everything to me†. When they have a family together they support each other through everything. Most of all they love each other with all they have. Being southern is a great way of life. It is my way of life. I would not change it for a thing. We know how to be polite. We grew up good, surrounded by a great support system, our families. We learned many lessons from them. We learned how to act right and be hospitable. The southern lifestyle is one of the greatest lifestyles out there.

The Ultimate Guide to Results Day 2016

The Ultimate Guide to Results Day 2016 Results Day is an important time of the year for any student! Finally finding out if all your hard work in those exams and the extra hours of revision you put in were all worth it! Whether you're waiting for your A-Level results to move onto University, your A2 results to move onto your second year of A-Levels or even just your GCSE results. Your future is just inside that envelope. You probably have a lot of questions, hence why we've put together "The Ultimate Guide to Results Day 2016"! When is Results Day? We're pretty sure everyone should know when their results day is since it's only one of the biggest days in the upcoming month! But just in case you didn't know, we'll remind you! The dates for 2016 are: A-Levels: 18th August 2016GCSEs: 25th August 2016 You're probably not focusing on the years to come but the dates for 2017 are as follows: ​A-Levels: 17th August 2017GCSEs: 24th August 2017 What Should I do Before Results Day? You should have already sorted everything for before Results Day, so this should probably just be a checklist to you: ​If you're waiting on your A-Level results prior to going to University, then the smart thing to do is, check Track  and find out how your application is going. The University may have already confirmed your place - this would appear as "unconditional" within Track. You're probably wondering how they could possibly accept your application without you giving them your results, but they actually get your results before you do! If you're waiting for your GCSE results, you should already know if your chosen college has accepted your application. You will usually get a letter before results day, letting you know that provided you achieve the required grades, you already have a place. If you didn't achieve the required grades, don't be disheartened, you may still get a place. Picking Up Your Results The night before Results Day can be a restless one, but make sure to get some sleep and stop panicking, getting worked up and worrying about your results isn't going to change them, no matter how hard you wish it would. Get some breakfast in the morning and relax! When you get to  school, there's likely to be a full year of people thinking the same thing you are: "How did I do?". Usually, you'll find a table or member of staff handing out everybody's results. Open it up and find out how you did! Whether you did great or you fell short of your expectations, don't worry, you still have plenty of options! What Should I Do When I Get My GCSE Results? So you've finally got your GCSE results! Hopefully, you did well! Your GCSE results will be the main impact on your A-Level choices, usually a grade C or above is needed to continue a subject to A-Level. If you fell short of the requirements, you should speak to your head of year or anyone in charge of the subject you fell short in, provided you're studying your A-Levels at the same school. If you plan on going to a different school or college  you'll need to phone the school or college and explain everything to them, they may tell you that you can still study the A-Level you have chosen, but may also suggest an alternative that isn't reliant on GCSE results. If this is something you wouldn't be open to, you could always retake your paper to bring your final mark back up and hopefully achieve your desired grade. It's advisable that if you haven't achieved a grade C or higher in core subjects such as Science, Maths, and English you should retake those exams if possible as employers will require these, at a minimum. What Should I Do When I Get My AS/A-Level  Results? Sometimes you'll get your AS-level results in raw UMS (Uniform Mark Scale) marks, which will leave you having to calculate your own grades. Your AS-level results will not make a huge difference, other than giving yourself and your teachers a signal of how well you are doing in relation to your predicted grade. An AS-Level is equivalent to half an A-Level. When receiving your A-Level results, you should take any university letters along with you so you can check the requirements  they have asked in order to secure your place. You might also need to work out your grades depending on how you receive your results (UMS or Graded). You  Achieved My Expectations: If you have met the offer requirements of the university, your place will be virtually guaranteed, if you're checking your progress on Track, it'll appear as "Unconditional". You are also likely to get a letter in the post confirming your place and detailing any other requirements to confirm your place. You Exceeded Your Expectations: If you did better than you expected in your A-Levels, you will have the freedom to explore more courses through a process known as 'Adjustment', which you can apply for through Track. If this is something that interests you, be sure to phone the university and ask about available places and whether they'd be open to accepting you, be sure to let them know that you're going through 'Adjustment', rather than 'Clearing'. If they offer you a place on an alternative course and you accept, they will update your track for you. You Fell Short Of Expectations: So your results weren't as good as you'd expected. Don't worry, there is still the possibility that your chosen university might still be willing to accept you, especially if you only missed out on the grade by a short margin (Universities don't usually see your UMS points but instead your actual grade, so they won't know if you missed your grade by 1 point or by 40!). Check your Track, if it says "Unsuccessful" you have been rejected by the university and they're unlikely to change their mind. If it says "Conditional" then phone the university and find out what is going on with your application.   What Is UCAS Clearing? Sometimes you might be rejected from both your first and second choice of university (Be sure to try asking if either of the universities would be willing to accept you despite your lower than requested grades). If you have tried asking if they'd accept you despite your grades and they still reject you it's time to get to work finding an alternative university place through  UCAS clearing. UCAS clearing is a way for universities to fill any spaces they have left for the new academic year. This basically means logging into your UCAS account, searching for a suitable course at a university that you'd be open to attending and phoning them for an interview to see if they'll accept your application. If nothing in clearing takes your eye, perhaps you might want to take a year out and go travelling? Get your papers remarked (This will cost you a fee and doesn't guarantee  your grade will go up, it could even go down!), or even maybe re-sit your papers and try to get the grades you need. What Not To Do On Results Day Assume You Won't Need To Do Anything: You'll probably be fine, most students get into their first choice university. But even if you're confident of getting the grades you need to acquire your desired place, you should still be prepared. Make sure you have all the numbers needed in case anything happens. Get Your Parents To Call: You're not 10 years old anymore... If you need to call universities to talk about your options make sure you do it yourself. You're the potential student, not your parents. Have answers to all potential questions you think they might have and remain calm. Accept Any Courses: If you didn't get accepted into your universities, you might think about just accepting any course in order to get into a university, although you do have to work quickly to get the courses that are in demand, you should always take a little time and make sure you find the right course for you. Crumble To Pressure: You might have had second thoughts about yoiur choices. Perhaps you did better or maybe worse than you expected and feel like you need to make chnages to your courses. While this is acceptable, don't feel like you have to, if you don't want to. PANIC!: DO NOT PANIC! Results Day is a hugely stressful time, especially if you haven't got the grades you wanted, but, most of the time everything works out. Just go with the flow and see what happens, panicing never helps. Good Luck!

La Ensenanza del ingles Juridico †Spanish Essay

La Ensenanza del ingles Juridico – Spanish Essay Free Online Research Papers La Ensenanza del ingles Juridico Spanish Essay This essay is going to deal with the most frequent problems in the design of English courses for students of law, the solutions found by the author, Anabel Borja Albi, and the results of the adopted focus. Anabel designed the syllabus focusing on the main principles of ESP-English for Special Purposes. It is a syllabus for the students of law at Jaume I University divided into three half-yearly courses. The large number of students per class is absolutely discouraging -nearly ninety. As a consequence, the lessons are given in huge lecture rooms with fixed furniture and microphones, which are not the most appropriate conditions for teaching neither for learning. Firstly, the analysis of learner needs using questionnaires at the very beginning of the course turned out to be unsuitable since the students were afraid of the level and felt incapable of facing ESP courses. Concerning this fact, the syllabus has to deal not only with the academic aspects ( the students should be able to understand judicial texts in order to investigate and face their professional future) but also with the professional ones ( English for Business is a course of major importance since a huge percentage of students would work in multinationals or firms related to external trade). As a result of this analysis of learner needs, many objectives should be posed. As a measure to tackle these problems this author proposes some objectives such as getting the students familiar with the language related to law gradually in order to encourage them to increase their knowledge in some ESP courses related to law. Another objective is explaining the students how to use the language related to law in English in order to understand authentic legal documents -in this respect, ESP and EAP ( English for Academic Purposes) would be linked. Moreover, introducing specific vocabulary gradually and making the students connect these new lexical items with daily life situations in order to make easier their learning. And last but not least, helping the students with the acquisition of some basic communicative skills to function effectively in their target situation-business. These objectives must be taken into account in the syllabus design. Concerning the syllabus design, we are dealing with ESP courses, in this case English for Law. The specific content is a factor of major importance in the syllabus since it encourages the students to undertake this course and introduces not only linguistic issues but also communicative and practical ones. As an introduction the course tries to arouse curiosity. Then, the first and second semester introduce some vocabulary related to law using realia. Abstract judicial concepts are utterly avoided in these semesters -the lecturer will give priority to concepts which students are more familiar with. Themes are related to work, contracts, firms, etc. Every lesson deals with a legal concept that can present a practical application. Finally, the last semester is quite different -concepts concerning English for Business are introduced. In this semester the course is much more focused on communication. Learners will have acquire more autonomy which will alow them to investigate. Afterwards, they make oral presentations in class which will generate a discussion among all students. To sum up, the syllabus design of a course of English for Law tackles many problems. The high number of students in the lecture room, the bad conditions and an inappropriate methodology complicate the learning. The analysis of learner needs, the objectives and the syllabus design constitute the base of this study. Do not forget any of these points if you want to be successful in your syllabus design. Research Papers on La Ensenanza del ingles Juridico - Spanish EssayStandardized TestingInfluences of Socio-Economic Status of Married MalesOpen Architechture a white paperIncorporating Risk and Uncertainty Factor in CapitalPETSTEL analysis of IndiaBionic Assembly System: A New Concept of SelfAssess the importance of Nationalism 1815-1850 EuropeAnalysis of Ebay Expanding into AsiaThe Project Managment Office SystemHip-Hop is Art

Culture and Accounting Thesis Example | Topics and Well Written Essays - 10750 words

Culture and Accounting - Thesis Example This research aims to evaluate and present culture as one of the most significant elements in understanding the framework of the society, for the culture modifies the various systems of the society and it influences the customs, morals and group behavior in and across these systems. The most generally accepted cultural framework in accounting study is the Hofstede’s cultural standards. The use of Hofstede-Gray framework is to evaluate the impact of culture on the implementation and form of accounting, as it shows the influence of culture in China’s accounting system through a thorough examination. Hofstede put forwards common values all the way through the interaction of four parts. These are ecological factor, institutional effects, outside influence and community norms. Hofstede-Gray framework is used to explain and forecast worldwide dissimilarities in accounting systems and to recognize the patterns of accounting growth globally. Accounting practices and systems of a country can influence and strengthen community values. Accounting practices of a country, being primarily a human activity, are affected by the decisions and interpretations in the application of accounting principles and values. The accounting practices of a country are also affected by the environmental features, mainly culture. So the culture, values and customs held by the members of an accounting scheme, have a pervasive effect on the accounting practices of the country. The practicing of accounting system by various cultural groups would result in different decisions and interpretations of accounting system ideas and its relationships. ... of the most significant elements in understanding the framework of the society, for the culture modifies the various systems of the society and it influences the customs, morals and group behavior in and across these systems. The most generally accepted cultural framework in accounting study is the Hofstede’s cultural standards. The use of Hofstede-Gray framework is to evaluate the impact of culture on the implementation and form of accounting, as it shows the influence of culture in China’s accounting system through a thorough examination. Hofstede put forwards common values all the way through the interaction of four parts. These are ecological factor, institutional effects, outside influence and community norms. Hofstede-Gray framework is used to explain and forecast worldwide dissimilarities in accounting systems and to recognize the patterns of accounting growth globally. Accounting practices and systems of a country can influence and strengthen community values. A ccounting practices of a country, being primarily a human activity, are affected by the decisions and interpretations in the application of accounting principles and values. The accounting practices of a country are also affected by the environmental features, mainly culture. So the culture, values and customs held by the members of an accounting scheme, have a pervasive effect on the accounting practices of the country. The practicing of accounting system by various cultural groups would result in different decisions and interpretations of accounting system ideas and its relationships. The cultural relativism on the accounting practices by different systems in a country can affect the reliable decisions and interpretations in the application of auditing and accounting standards. The accountants

Answer One Question Assignment Example | Topics and Well Written Essays - 1000 words

Answer One Question - Assignment Example This implies that obtaining a substantial market share is the â€Å"holy grail† of entrepreneurial marketing. Penetrating a marketing on the other hand is always the daunting task. As such, marketers must always strive to acquire the pitching customer. This requires the development of a brand that will attract one major customer who in turn secures the longevity of the brand by enhancing its market share. The success stories of such leading entrepreneurs as Nike, Nestle, Heineken and Vodafone among many other similar entrepreneurships that operate and enjoy profitability globally continue to portray the importance of the target market in marketing and the need to acquire an anchor customer to help position the brand and safeguard its mass acceptance. Dong this requires the use of the various marketing principles and tools, marketers must always carry out extensive marketing researches and analyses thereby discovering appropriate companies to partner with and the effective marketing tools to use in order to win a substantial market share for the entrepreneurship. This requires the entire entrepreneurship to operate as a brand. The anchor-customers help create an entrepreneurial brand one that operates deficiently yet effectively. As stated earlier, marketing is a vital function of management mandated with the determination and cultivation of the market for a particular product or service. The market is the customers who purchase the product thereby sustaining the company’s profitability. This validates the need for the determination of a customer with the capacity to anchor the product to the target market (Molly 7). The anchor customer could be any corporate organization or a particular region that unilaterally accept a particular product. Achieving this requires the company to either develop an appropriate niche marketing that ensures that the brand wins over the specific portion of the market. Various global brands succeeded in

Juvenile Rights at Time of Arrest Essay Example | Topics and Well Written Essays - 500 words

Juvenile Rights at Time of Arrest - Essay Example Juveniles that have left their parents’ home without their guardians’ consent and others that are endangered by the surroundings in any way may also be arrested through the Court’s order. However, certain requirements need to be met while arresting the juveniles (Anne Arundel County, 2010, p. 1). Juveniles are to be granted all Constitutional rights that are conventionally meant for adults. The precautions and safety measures laid out for adult prisoner transportation are equally applicable on the juvenile prisoners. The parents of juvenile offender are supposed to be immediately notified of their child’s arrest. If they can not somehow be reached, then the arresting officer needs to inform the Department of Juvenile Services (DJS) (Anne Arundel County, 2010, p. 1). There are also time limits in detention for juvenile offenders. No juvenile is supposed to be held any more than 6 hrs. In case, the detention time exceeds 6 hrs, the DJS again needs to be noti fied of that. This is where juvenile offenders are considerably leveraged as compared to the adult offenders.

Historical Cost Accounting: Criticisms and Alternatives

Historical Cost Accounting: Criticisms and Alternatives Introduction Accounting is a measurement and communication of financial information about economic activities to interested persons.  [1]  The primary role of accounting is to provide an effective measurement and reporting system which is also accounting information system for decision making. The corporate form of a large business has created separation of business ownership and control. Outsiders of an organization, usually, dont possess first-hand knowledge of the day-to-day running and condition of the business, which makes them dependant, to some extent, on accounting reports for information. Management is considered to be a company insider, who has access to the important information about a company that can affect its stock prices or might influence investors decisions. This creates conflict of interest as company insiders are in a position to exploit a professional or official capacity in some way for their personal or corporate benefit. International Accounting Standards Committee (IASC) view that investors need information on risk and return; employees are interested in their stability and profitability; lenders are concerned with loans and interest to be paid when due; suppliers and other traders want to know whether owed amount will be paid or not; and customers are interested in continuance of the enterprise.  [2]  Information is needed by various users to be able to decide when to buy, hold or sell equity of investment; or to access the stewardship or accountability of management. Creditors and suppliers use information to assess security for the amount lent to the enterprise. However, not all users of information have interest or confidence in the information provided by the management. Due to separation of ownership and control; and managements ability of exploiting outsiders for their own benefits, many investors have no interest or confidence in analyzing a companys financial statements. Instead, they rely on market analysis by other specialists about the psychology of the market and its effect on share prices. This report is focused on the historical cost accounting adopted by most of the countries and why, even though has many problems associated with it, have governments accepted this system even with availability of alternative accounting systems. This report details the benefits and criticism of historical cost accounting along with alternatives to historical cost accounting and their criticisms. 2. Historical Cost Accounting The historical cost accounting values an asset for balance sheet purposes at the price paid for the asset at the time of its acquisition.  The historical cost accounting is the situation in which accountants record revenue, expenditure and asset acquisition and disposal at historical cost: that is, the actual amounts of money, or moneys worth, received or paid to complete the transaction.   Historical cost is based on actual transaction rather than forecasts. There are supporting records for all the figures provided in the financial statements. It is also relevant in making economic decisions, as past data transactions are needed for making future decisions. Another defense of historical cost is that historical cost has been used throughout history as financial statements which use historical cost are found to be useful. Profit is the excess of selling price over historical cost. Profit is a very well accepted concept of measure of performance. It is the difference between revenue and cost that determines on decision to continue a product line or division. Historical Cost Accounting is very much based on this concept of profit and loss. Others, in defense of Historical Cost Accounting argue that historical cost is less subject to manipulation of data than other forms of accounting such as Current Cost. The use of current cost or exit price opens the door to manipulation of these numbers. In other words, how are current costs to be determined and how can accountants determine which value is true and fair? More importantly accountants must guard the integrity of their data against internal modification. Criticisms of Historical Cost Accounting Overtime, criticisms of historical cost accounting have been raised by number of notable scholars, particularly in relation to its inability to provide useful information in times of rising prices.  [3]  Historical Cost Accounting record all assets at an original cost and continue to use these historic figures throughout the assets life, while time-value of money is completely ignored. Across time these criticisms appear to have been accepted to a certain degree by accounting regulators. In recent years various accounting standards have been released that require the application of fair values when measuring assets. For example AASB 116 gives financial statement preparers a choice between the cost model and the fair value model in measurement of property, plant, and equipment. Financial Instruments (AASB 139), investment properties (AASB 114), and biological assets (AASB141) are required to be valued at fair value as opposed to historical cost. Chambers in 1966 argued that the historical cost accounting information suffers from problems of irrelevance in times of rising prices. It is also questioned whether it is useful to be informed about something that cost a particular amount many years ago whereas its current value might be considerably different. It has been argued that there is a real problem of additivity.  [4]  The matter at issue is whether it is logical to added together assets acquired at different periods when those assets were acquired with amounts of different purchasing power. Alternatives to Historical Cost Accounting Current Cost Accounting Current Cost Accounting (CCA) attempts to provide more realistic book values by valuing assets at current market buying prices. It takes into account time-value of money and inflation. It is more complex than the traditional accounting, and it has created controversy about what adjustments are appropriate. Unlike Historical Cost Accounting, there is no need for inventory cost flow assumptions such as last-in-first-out and weighted average. The business profit in CCA shows how the entity has gained in financial terms the increase in cost of its resources, which is ignored by historical cost accounting. Differentiating operating profit from holding gains and losses has claimed to enhance the usefulness of information being provided by CCA. Holding gains are different from trading income as they are due to market-wide movements which are beyond the control of the management.  [5]  Therefore, CCA doesnt rewards managers for profits from holding gains and losses which isnt an actual profit and also gives useful information to investors. Supporters of CCA are convinced that it provides more useful information than conventional accounting but still they do not agree on all issues. There is one group who believe in the financial capital concept in which the holding gains is included in the profit and the other group is those who believe in the physical capital concept. Under physical capital concept, holding gains and losses are not included in the profit and are supported by the theory of optimal resource usage that uses current costs as a measure of input opportunity cost. Criticisms of Current Cost Accounting Measurement errors may have reduced the usefulness of current-cost and replacement-cost data. Replacement-cost valuations of plant and equipment often include the cost of technological advances and often these advances would reduce operating costs below the level reported by historical cost. As a result, when replacement-cost depreciation is substituted for historical-cost depreciation, the cost of doing business includes the high capital cost of the advanced technology as well as the high operating costs of the older technology in use, which creates measurement errors.  [6]   The supporters of Historical Cost Accounting criticize CCA because it violates the traditional revenue recognition principle by recognizing increases in the value of the assets, both current and non-current, before they are sold. This is irrelevant as changes in market price dont mean anything until the assets are sold. A non-current asset isnt more valuable to a business just because its current cost has increased. Another problem is the subjectivity of determining the amount of the increase in cost. There are some non-current assets that dont have a second-hand market because it was specifically built or made for that business only. So the basis of determining the current cost must be the new asset expected to replace the old one. CCA also involves a mathematical problem of additivity. This is because the figures generated from CCA arent of the same nature because it involves a variety of measurement models. Exit Price Accounting Exit Price Accounting (EPA) also known as Continuously Contemporary Accounting (CoCoA) has been proposed by researchers such as McNeal, Sterling, and especially Raymond Chambers. Its an accounting theory that prescribes that assets should be valued at exit prices and that financial statements should function to inform about an organizations capacity to adapt.  [7]  Chambers described the entitys capacity to adapt as the cash that could be obtained if the entity sold its assets. Chambers believed that economic survival of the entity depends on the amount of cash it can command and the balance sheet is crucial to these decisions. Chambers used the term current cash equivalents to refer to the amount that was expected to be generated through the orderly sale of assets. He believe that the information about current cash equivalent were fundamental to effective decision making. Chambers stated that the accounting rules used were so different in effect that comparison between companies was often quite misleading.  [8]  One of the main arguments for EPA is that it provides useful information to the users. They believe that EPA reports all profits and losses and values as determined in competitive markets and provides a true and fair financial statement that serves the purpose of the shareholders. Other arguments that support EPA is the additivity function. EPA values all elements in the balance sheet and income statement at their exit prices, which, therefore, provides one consistent rule that could be applied by all or any company. It involves references to real-world examples because untestable assertions arent made such as depreciation. Criticism of Exit Price Accounting According to Chambers model of CoCoA, if assets cant be sold separately, they are deemed to have absolutely no value for the purpose of determining organizations financial position. This is considered to be too extreme by many accounting practitioners and researchers. Assets such as goodwill and work-in-progress have no selling value therefore will be have no value at all in the financial statements. Other criticisms of CoCoA are that it doesnt consider the value in use. An asset that is held rather than sold out must be worth more to its owner than its exit price, otherwise, it would be sold. In case of specialized resources such as a blast furnace has positive value in use, but cannot be sold separately, for the purpose of CoCoA has no value.  [9]  Even though proponents of EPA argue for the additivity of exit prices, the concept of current cash equivalent doesnt recognize the possibility of selling assets as one package. Some assets sold as a package are worth more than when sold individually in the market. This concept has been ignored in the exit price accounting. CoCoA has also been criticized on the basis that exit prices are determined by the price that could be achieved in an orderly sale.  [10]  The sales might be at different times and wont necessarily reflect values at balance date. Therefore, the financial statements based on these values might not be useful for monitoring the companys management. Positive Accounting Theory and Efficient Markets Hypothesis Milton Friedman was the one who strongly supported and backed the positive theories in economics. He stated that the ultimate goal of a positive science is the development of a theory or hypothesis that yields valid and meaningful predictions about phenomena not yet observed. Watts and Zimmerman also stated that the objective of positive accounting theory is to explain and predict accounting practice which was consistent with the views of Friedman. The beginning of positive accounting theory is the Efficient Markets Hypothesis (EMH). The EMH is based on the assumption that capital markets react in an efficient and unbiased manner to publicly available information. The main strengths of Positive Accounting Theories over Normative Accounting Theories are the facts that hypothesis are framed in such a way that they are capable of falsification by empirical research. Also, these theories aim to provide an understanding of how the world works rather than stating how the world should work. Moreover, PAT tries to understand the relationship and connection between various accounting information, managers, firms, and markets; and also analyze these relationships within an economic framework. There are several assumptions made in development of positive accounting theory. The first is that the firm is a nexus of contracts. In relation to PAT, because there is a need to be efficient, the firm will want to minimize costs associated with contracts. Contract costs involve accounting variables as contracts can be stipulated in terms of accounting information such as net income, and financial ratios.  [11]  The firm will choose the accounting policies that best acknowledge the need for minimization of contract costs. PAT recognizes that changing circumstances require managers to have flexibility in choosing accounting policies which brings forward the problem of opportunistic behavior. This occurs when the actions of management are to better their own personal interests. The other assumption is that the managers are rational economic decision makers and will act to maximize their own profit and not the profit of the company. Under PAT, firms want to maximize their prospects for survival, so they organize themselves efficiently. Criticisms of Positive Accounting Theories One of the main criticisms of PAT is that it doesnt provide prescription for accounting and therefore doesnt provide any means of improving accounting practice.  [12]  This, therefore results in alienation of practicing accountants. It is argued that simply explain and predicting accounting practice is not enough. There is no guidance on what people should do, as there is a general absence of prescription. The other criticisms of PAT relate to the fundamental that all action is driven by a desire to maximize wealth. Many researchers find this statement very negative in nature. They believe that PAT promotes a morally bankrupt view of the world. The concept of positive theory is drawn from an obsolete philosophy of science and is in any case a misnomer, because the theories of empirical science make no positive statement of what is.  [13]  And also of course, Watts and Zimmerman do say, We do not contend that all issues are settled, but rather encourage others to pursue, correct, and extend our analysis. Conclusion Quite clearly the several limitations and flaws of the traditional historical costs method have been highlighted and picked upon from time to time. Still historical costs are the standard form of accounting due to its unique features and conventions that make it better than most available alternatives. Historical cost accounting has and is still been widely recognized and accepted by corporations across the world. There hasnt been any development of better alternatives to Historical Cost Accounting. The alternative accounting such as current cost accounting and exit price accounting carry more problems in them than historical cost accounting. For examples countries like Unites States and United Kingdom have tried to adopt current cost accounting system but later withdrew as there were many complexities in using current cost accounting. Even if accounting bodies simply pick an existing method to form the standard of accounting, it will definitely not be better than historical cost accounting. However, in my opinion, the current use of historical cost accounting by many firms have been a contributing factor in masking the true and fair value of their assets. As investors are the primary users of financial statements, priority must be given to the needs and wants of the shareholders. Empirical evidences show that investors want both measurements i.e. historical cost and current cost accounting.  [14]  I believe a process should be created where historical cost and current cost operate side-by-side, which will enhance relevance, reliability, and comparability. Rather than debating between different approaches, focus should be given to implement an accounting system which reports all assets and liabilities at their true value without eliminating the benefits of historical cost accounting.

Cantebury Tales - Relation Of Wife Of Bath To Contemporary Women Essay

Hundreds of centuries before the fourteenth century, during it and yet still after, civilization, led by the educated theologians, politicians and whoever else made up the ruling class, women were looked at as the Devil’s ally – a sensual and deceitful creature who was a constant bearer of sin and the cause of most of man’s misfortune. Women then and now may look upon most of these â€Å"devilish† characteristics as desirable, strong-willed and feministic. Chaucer appears to support women and specifically these devilish feminists by creating two very strong-willed and successful women in the Wife of Bath and the old hag in the Wife’s tale. However, through all of the tough outer attributes, on the inside are the same classic and traditional damsels in distress that require a man just like the women of that time always had. Through the original strong qualities of the two women, Chaucer provides a hopeful example and model for women of now and then. Furthermore, by giving these women some stronger, domineering and â€Å"masculine† features Chaucer is terrifically satirizing the gender roles and stereotypes of the time. Along with all of these strong feminist messages also come out anti-feminism ideals about keeping women in a certain role, causing a lengthy and intelligent debate upon what Chaucer really meant. All of these reasons are why it is important to discuss and understand The Wife of Bath’s relation and influence on contemporary women. Chaucer’s main target of his satirical wit and criticism throughout his Canterbury Tales is the Anglo-Saxon church and even though in this tale he focuses more on the gender debate his fiery scorn and contempt of the corrupt church and its disciples is embodied in the Wife’s prologues first three lines: â€Å"Experience, though no authority, Were in this world, were good enough for me, To speak of woe that is in all marriage;† Here Chaucer, through the eyes of a women, points out that there is far too much reliance on authority, meaning the opinions of older and perhaps ancient writers. This sort of authority was responsible for the horrible distortion of woman’s character and place in society and thus Chaucer felt his satirical and sarcastic attack about love in marriage was necessary. Chaucer does it through the Wife of Bath as a medium to reach the hopelessly ignorant women of the time should they hear of the tale. The Wife o... ...When he had leisure and took some vacation, From all his other worldly occupation, To read, within this book, of wicked wives.† His reading of â€Å"wicked wives† and clearly anti-feminist literature is a perfect example of she no longer having control as is her husbands statement: â€Å"A woman fair, save she be chaste also, Is like a ring of gold in a sow's nose.† By this he means a fair and good woman is no more than an ornament or accessory to her man. Clearly if he was being mastered by a woman he would not make statements such as these. The Wife of Bath, Dame Alice, portrays and exhibits numerous qualities of a strong and confident woman and an unknown feminist. Furthermore, these characteristics are what women nowadays point to as Chaucer’s bravery to point out and criticize the unfair treatment of women over the centuries and eras. Unfortunately for them, Chaucer was not quite as brilliant and innovative as contemporary women would like to think. As evident with the hypocrisy showed by the Wife of Bath. In conclusion, The Wife of Bath definitely has some strong positive messages for contemporary women and even yet he deeper shows them what not to do with the hypocrisy of the Wife.