Freya Ollerearnshaw Essay Example

Freya Ollerearnshaw Essay Oppositions and Contrasts are Strikingly Common in Romeo and Juliet. Illustrate and Comment upon this Point of View in Relation to the Language, Characterisation and Action of the Play. Even in the prologue, it is apparent that Romeo and Juliet is a play of clashes and oppositions. The families of the lovers from ancient grudge break to new mutiny and the action begins with a violent conflict between the two households. We see the two doomed lovers, Romeo and Juliet, battle against their opposing families to be together. The many examples of opposition seen throughout Romeo and Juliet are constant reminders of the conflict keeping the lovers apart. These are seen in the action of the play, the views and beliefs of the characters as well as in the language itself. I am going to explore these oppositions, explain their relevance in the play and how they influence key events. We will write a custom essay sample on Freya Ollerearnshaw specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Freya Ollerearnshaw specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Freya Ollerearnshaw specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Throughout Romeo and Juliet there is an echo of the plays oppositions in the language of the characters, especially that of Romeo and Juliet, who frequently use oxymorons to describe their feelings. An oxymoron is the use of two contradictory words, used together in the same sentence, describing something to create a dramatic effect on the reader. In the case of Romeo and Juliet, oxymorons are used to intensify the emotions expressed by the two lovers. Romeo tries to describe his love for Rosaline in this way, as O brawling love, O loving hate, O anything of nothing first create, O heavy lightness, serious vanity. This love I feel, that feel no love in this. His use of oxymorons in this context shows his confusion about how he feels and how he is being torn apart when such violent affections are not being returned. Juliet also adopts this language when she finds out that Romeo has killed her cousin, raging, Did ever dragon keep so fair a cave? Beautiful tyrant, fiend angelical! Dove-feathered raven, wolfish ravening lamb! Despised substance of divinest show. In this way, Juliet is expressing her feelings of betrayal, that she never believed that Romeo could commit such an atrocity. She describes him as being seemingly beautiful and good but disguising an evil, vile person within. Juliet at this point is also in a fierce state of emotion and confusion and the oxymorons reflect this, as in Romeos speech about Rosaline. The oxymorons used in the text are an appropriate reminder of the ever-present clash of oppositions seen throughout the play. The oppositions of love and hate are strikingly vivid in the play and can be described as the most prominent in the eyes of the audience because references to these two subjects are so frequent. The story occurs in the middle of a terrible feud between two families of Verona- the house of Montague and the house of Capulet. As the audience, we are constantly reminded of the bitterness felt by the older generation and the blinding hatred and prejudice seen in Veronas youths. Examples of this are seen throughout Romeo and Juliet. When the prince breaks up a fight that has occurred between the two opposing groups he describes them as enemies to the peace and orders them to stop their pernicious rage for one another. The anger is also referred to in the prologue where it says, where civil blood makes civil hands unclean. The word civil in this statement is repeated to enforce its significance. It could be interpreted as one of three meanings. It could be referring to civil wars fought between fellow countrymen as well as the usually good and civilised people of Verona. It might also be stressing the fact that the people involved are civilians-not soldiers. Therefore this quote is telling us that the feud has provoked normally just and reasonable people to fight amongst each other, changing them into tyrants. From the depths of this intense hatred, Romeo and Juliet have fallen in love despite their feuding families. Their love for one another is so intense that it equals the hatred of their relations. Upon their first meeting they fall in love, as Romeo first glimpses Juliet at the feast he says did my heart love till now? Forswear it sight! For I neer saw true beauty till this night. When they discover that they are from opposing backgrounds, the lovers reaction is one of desperation and yet determination to be together. Romeo, upon realising the situation says my life is my foes debt, expressing the thought that his life will be devoted to his enemy because he has fallen in love with one of them. Juliets reaction is similar; my only love sprung from my only hate. Her use of opposing words in this statement love and hate reinforce in the audiences minds the strength of this opposition in the play. There is a repetition of this when Juliet later says, I must love a loathed enemy. Here the words love and loathed remind the audience once again that the oppositions of love and hate play an important role in Romeo and Juliet, shaping the future of the characters. Most of the hatred seen in the play is associated with the clash between the house of Montague and the house of Capulet. These two families are in strong opposition to each other right up until the closing scene of the play. The heads of the two families are similar to one another in their morals and beliefs- there is no one-family that is more right or good than the other. The prologue too, points this out by saying, two households, both alike in dignity. This fact however, does not prevent the two families from despising one another. There seems to be a rigid code of conduct between the family members that causes them to react to one another so violently. When Romeo arrives at the Capulet party, Tybalt recognises him and says he has insulted the honour of my kin. He then says, this is a Montague, our foe: a villain. The fact that Tybalt knows little about Romeo but has jumped straight to the conclusion that he is a villain and up to no good, souly because he is a Montague shows the total prejudice felt between the two families. This prejudice is also seen in several scenes of the play when a group of one house will be particularly difficult and provocative toward members of the other family in a deliberate attempt to cause a violent outbreak. An example of the behaviour comes as early as the first scene where two Capulet servants, Gregory and Sampson are in a public place. As they see a pair of Montagues approach, they devise a plan of action to provoke a quarrel. Gregory says I will frown as I pass by, but Sampson wishes to take it further and replies, Nay I will bit my thumb at them, which is disgrace to them as they bear it. The biting of ones thumb in Shakespearean times was seen as a highly offensive gesture. This scene reflects the typical attitudes felt by the Capulets towards the Montagues and is a demonstration of the oppositions of the two households. This fact is introduced to the audience very early on in the Romeo and Juliet and is instilled upon them throughout the play. The play also illustrates, quite subtly, the division within the households of young and old. This division is seen through the attitudes and behaviour of the characters. Both old Montague and Capulet, although they hate each other, have mellowed with age and are reluctant to cause unnecessary uproar. However, there are instances where this general rule is broken and the older generation intervenes. This is seen in Act 1 when Capulet and Montague arrive in the middle of a brawl. Montague cries, give me my long sword to his wife as he prepares to fight his enemy. Despite this, when the fight is broken up, he is interested to know who started the fight, saying who set this ancient quarrel new abroach? The tone of this statement suggests Montague does not approve of the person responsible for starting the brawl. The reluctance for the older generation to cause trouble is also brought to our attention in Act 1 scene 5 at Capulets party. When Tybalt discovers that Romeo has attended, he complains to Capulet who replies, Content thee gentle coz, let him alone, A bears him like a portly gentleman; and to say truth, Verona brags of him to be a virtuous and well-governed youth. Here, Capulet has shown that he no longer posseses the blinding hatred for Montagues of his younger relatives. He has heard Romeo to be a pleasant and good person and therefore is unwilling to make a scene by forcefully removing him from his house. The attitudes of the youths of Verona are best illustrated in Act 2 scene 1 when Mercutio refuses to move else where to escape a brawl in the likely event that the Capulets will appear. When they do, Tybalt says to the Montague group good den, a word with one of you. To this polite request, Mercutio replies with a provocative remark; And but one word with one of us? Couple it with something, make it a word and a blow. Mercutio, in referring to the blow of a sword, is challenging Tybalt to a fight without appropriate reason. Another factor which sets the two generations apart is the speed at which they live their lifes. Romeo reflects the typical youthful view that all action must be taken immediately and one must live for the moment. He demonstrates this with his intense love for Rosaline which is totally turned around upon his meeting of Juliet. Within a night of knowing her, Romeo is requesting that Friar Lawrence marry them. The Friars reaction shows us how the older generation views life at a much slower and steadier pace, being careful not to make wrong decsisions. Friar Lawrence is surprised at Romeos sudden change of heart, saying What a change is here! Is Rosaline, that thou didst love so dear, so soon forsaken? Romeo begs him that sudden haste is the only way to go about such proceedings and the Friar agrees to marry the lovers, but warns Romeo Wisely and slow, they stumble that run fast! By this Friar Lawrence means that decisions of such a permanent nature as marriage should not be entered into at such a rapid rate. He warns Romeo that his impulsive behaviour could cause things to go wrong. Romeo, however, being a giddy youth, has no time for careful and slow actions. His intense and sudden love for Juliet reflects the rapid speed at which he sees it necisary to live his life. Throughout the play, there is a great feeling of togetherness versus separation between Romeo and Juliet. These two conditions are exaggerated by the opposing atmospheres and attitudes they create within the lovers. When Romeo and Juliet are together, as in the balcony scene and the bedroom scene, they are full of positive emotions and this is reflected in their speech. For instance, When Juliet says to Romeo, Sweet, goodnight. This bud of love, by summers ripening breath, may prove a beauteous flower when next we meet, she is comparing their love to a budding flower that will blossom as they get to know each other. She sees that even though she is totally happy, there are better moments still to come. When the two are together they are full of joyful emotions and despite the many oppositions, believe they can be happy. They view all their problems as simple feats that can all be overcome if the lovers remain together. Juliet also says that she will deny thy father and refuse thy name and no longer be a Capulet so she can be with Romeo. To stand up to ones father is a daunting task and it is very difficult to detach oneself from their family but Juliet sees this as a simple feat. These emotions are completely reversed when Romeo and Juliet are forced to be apart from one another. Without hopeful prospect of their next encounter, both Romeo and Juliet transform into desperate characters. When Romeo discovers he is banished, he threatens to kill himself rather than face a life without Juliet, Sayest thou yet that exile is not death? Hast thou no poison mixed, no sharp ground knife, no sudden mean of death? All of the words Romeo uses have a morbid componant to them: poisonknifedeath , this is in contrast to all the words associated with life used when the lovers are together- the bud turning into a flower. This explain the view of both Romeo and Juliet, that their lives revolve around each other and that death would be a better option than separation. This is demonstrated at the end of Romeo and Juliet, when upon discovering Romeos dead body, Juliet describes the knife she finds beside her as a happy dagger. She sees killing herself as the only way in which she can be re-united with Romeo and therefor is not afraid or hesitant of death and looks upon it positively, using the word happy. A factor which is made apparent in the speech of Romeo and Juliet, especially when they are together is their perception of reality and their tendency to daydream rather than facing the truth. This demonstrates the opposition in Romeo and Juliet of dream and reality. An example of this is when Juliet says that she will deny her father and refuse her name, when in reality she has not the courage to stand up to her overpowering father. Romeo also says to Juliet In Act 2 scene 2 that he fears that he will discover it all to be a dream, I am afeard, being in night, all this is but a dream, too flattering-sweet to be substantial. Romeo and Juliet continue to ignore the reality of their familys feud because it would mean admitting to the impossibility of them being together. There is a great feeling throughout Romeo and Juliet that fate plays a vital and influential role in the future of the lovers. It almost seems as if Romeo and Juliet are destined to die and their fate has already been predetermined. In the prologue, Romeo and Juliet are described as star-crossed lovers and when Romeo finds out Juliet is dead in her tomb, he says he will lie to rest with her and shake the yolk of inauspicious stars. By this he is saying that he will withstand what fate has in store for him and be with Juliet despite everything. A repeat of this comes when Romeo says then I defy you stars. Romeo sees the injustice that he is doomed to be without his love and therefor is unwilling to comply with fate and defies the stars by taking his own life also so he can be with Juliet in death. However, it is not only fate that determines consequences, but the actions of people. Romeo kills Tybalt in a wild fury, that he could have controlled, yet he blames his actions yet again on the stars, saying I am fortunes fool. Romeo believes that the power of fate has tricked him and caused him to ruin his chances of happiness with Juliet, when in fact the fault lay in his uncontrollable anger. Past, present and future are perhaps the lass obvious of the oppositions in the play but have a strong influence on events and their consequences. The past is seen in Romeo and Juliet through the ancient grudge, which drives so many good people to desperate actions. It causes the death of Tybalt and Mercutio as well as the banishment and eventual death of Romeo. The quarrel is never referred to in detail, suggesting that the exact reasons for the fall out have been forgotten, leaving the households still bitterly divided for no apparent reason except for cold tradition- it is what the people of Verona are used to. Many characters in the play have their minds firmly set in the past and refuse to accept any agreement between the two families. Two characters that demonstrate this view most openly are Tybalt and Mercutio- both of who die because of it. Very few people in the play stop to consider the future and consequences of their actions before putting them into practice. Friar Lawrence is one of the exceptions. He reluctantly agrees to marry the lovers, though he has hidden motives for doing so: for this alliance may so happy prove to turn your households rancour to pure love. Friar Lawrence thought that by joining Romeo and Juliet in marriage, it would help to unite the households of Capulet and Montague, burying their quarrelsome past. However, the people of Verona are not as open-minded as Friar Lawrence and Romeo and Juliet keep their alliance a secret from their families in fear of the consequences so Capulet and Montague do not discover the truth until it is too late and the lovers are dead. There are other characters, however, who do not take into account the past, like Romeo who refuses to acknowledge the seriousness of the dispute and continues with Juliet, pretending everything will turn out fine. Romeo acts impulsively, not learning from his past actions or considering the future he is creating for himself by acting in the way he does. Like a typical youth his life revolves around the present and the immediate future. He cannot think far ahead and therefore fails to plan carefully or act rationally. Romeo and Juliet die because of their failure and the failure of those around them to look at the consequences of their actions and learn from the mistakes of the past to try and make a better future. In this sense the conflict and oppositions of Past present and future are the most important in the outcome of Romeo and Juliet.

The Scarlet Letter Essays - English-language Films, Free Essays

The Scarlet Letter Essays - English-language Films, Free Essays The Scarlet Letter The Scarlet Letter, by Nathaniel Hawthorne, delivers a powerful novel invoked with symbolism. Centered on Hester, a woman branded with a scarlet A as a mark for adultery, much of the Scarlet Letters symbolism grows from the cruel, and shameful letter. The A symbolizes the walking emblem of shame. (Hawthorne 6). Throughout the novel, the brand of disgust evolves around the characters influenced by Hester, including her illegitimate child Pearl. Even Pearl is subject to the shame her mother has bore, and is also shunned from the strict Puritan society. The close of the novel reveals that the symbol has given Hester strength to redeem her sin, rather then brake her spirits. The adulterous mark is almost replaced by the community as able due to Hesters deeds to the community. Scarlet Letter also uses nature's flowers as a way to symbolize growth in the novel. The opening chapter describes a rosebush growing by the prison. It shows how even a beautiful flower like the rose can be judged as sacrificial, with its petals near the jail. This relates to Hester, as her beautiful character is judged by sin, not by actions. Later in the novel, Chillingworth, Hesters husband, expresses to let the black flower blossom as it may. (Hawthorne 14). This reoccurrence of the flower shows how Chillingworth accepts his tortuous soul. The flower's bloom is a direct symbol for the growth of character in Scarlet Letter. Clothing is a final source Hawthorne uses to symbolize. In chapter 7, Pearl is dressed in a red gown, with gold trim. The dress of Pearl is almost identical to the brand Hester must endure, with her scarlet brand. Chillington is dressed in black, which gives an insight into his sinister character, as revealed in chapter 14. Also, the use of bright color, like red, and gold expresses how different Hester and Pearl are viewed by the Puritan society, which mainly dresses in plain, emotionless colors. The brand of sin is reflected in all the aspects of Hesters life, which show how clothing in Scarlet Letter drastically reflects situation, and character. Hawthorne's Scarlet Letter gives a tremendous impression on the reader, filled with oppression, and historical opinion of the Puritans. Unfortunately, as the novel appears to mirror reality, situations in the storyline leave the reader skeptical about the actual ability to perform these actions. Hesters sudden removal of the scarlet brand bestowed upon her seems very unrealistic, considering it took seven years to remove it so quickly, and carefree. It almost makes the symbol of the scarlet letter obsolete at the end of the chapter 18, leaving insinuation that the letter did not have as much influence as formerly expressed. The Scarlet Letter also confuses the reader during chapters after 20. The final pages of the novel give a completely different perspective. Generally focused on the main characters, during chapter 21, and 22, the market gives a more broad insight into the community. While it makes for interesting reading, the sudden change of perspective leaves the reader strayed from the main characters, like Hester, and Pearl. The Scarlet Letter is a very intriguing novel, for anyone looking to find a tale of Puritan life, and the harsh reality of the times. Overall, the Scarlet Letter delivers an exciting, and interesting view for all readers.

Government Reforms in Brazil Essay Example | Topics and Well Written Essays - 1000 words

Government Reforms in Brazil - Essay Example Again Brazil is not alone in this condition. Most countries in Latin and South America that were once ran by the military have abandoned this system in favor of democracy, the same way countries in Eastern Europe that were once part of the Communist Bloc are now embracing the democratic way of life as the better path to progress and peace. For these countries, there is greater pressure to institute these democratic reforms. The reform agenda enunciated by the Da Silva government in 2002 sought to tinker with the Constitution by amending its provisions on public administration, taxation, social security and ownership of energy and communications facilities. Da Silva's predecessor pushed these very same reforms but succeeded only in introducing new procedures in public administration. These reforms were also implemented on an ad hoc basis unaccompanied by meaningful structural changes. (Bresser-Pereira, L., 2003) Civil service reforms were placed high on the list because Brazil is known for its inefficient bureaucracy. Even progressive countries like UK and those in the OECD bloc are streamlining their bureaucracy in the increasing realization that structural inefficiencies in public administration are one of the main causes of the fiscal crisis and the budget deficit. (MARE-Brazil) The bureaucratic reforms pursued in Brazil were thus patterned after the UK model that is also popular in other OECD countries. Its main features call for the decentralization of government functions and services, providing more autonomy, more public accountability and separating policy formulation from execution. Part of the reforms was getting government out of business. This is the same policy carried out in UK, which has already privatized most public utilities. Brazil also turned over to non-government organizations the ownership and management of social and scientific activities. For example, 12 previously state-run hospitals in Sao Paulo are now in the hands of NGOs. (Bresser-Pereira, L., 1999) Another phase of the bureaucratic reforms serves to democratize entry to government employment by eliminating the policy that sets a single labor standard for civil servants. The government also put a cap on the salaries of employees in the judicial and legislative branches and adopted the total quality management approach to managerial activities in government service. (CLAD, 1998) Business and Tax Reforms Tax reform is high on the political agenda as part of the effort to encourage the informal business sector to go formal to increase the government's tax collection. The informal economy in Brazil is so large it is not limited to small and medium scale enterprises but extends to large concerns in the retail and construction industries. In the process, the government misses out on taxes that could run into billions of reals. To encourage the informal business sector to formalize their operations, the government uses the carrot and stick approach to persuade the companies concerned to register their businesses. It is emphasized that going formal gives these companies access to financing and technology assistance. (OECD,

The straightforward claim 'I broke the law but there would have been Essay

The straightforward claim 'I broke the law but there would have been worse consequences had I obeyed the law will not in itself lead to an acquittal(Quayle [2 - Essay Example ce (1) the Court of Appeal held that, a persons consent is irrelevant and cannot prevent criminal liability for an offence if actual bodily harm was intended and/or caused, subject to some exceptions. This strict rule was based on the view that it is not in the public interest that people should try to cause, or should cause, each other actual bodily harm for no good reason. The Court of Appeals views were applied the House of Lords in R v Brown and Others (2). There are some exceptions to this defense like reasonable surgical interference, a properly conducted game or sport, and tattooing and ear-piercing. A person can validly consent to the risk of being unintentionally harmed. In R v Aitkin and Others (3) the victims participation in practical jokes played on RAF companions was accepted as evidence suggesting that he too could become a victim and consented to this. The definition of the Duress well mentioned in the case Attorney-General v Whelan (4) that the threats of immediate death or serious personal violence so great as to overbear the ordinary powers of human resistance should be accepted as a justification for acts which would otherwise be criminal. The defense must be based on threats to kill or do serious bodily harm. If the threats are less terrible they should be matters of mitigation only . In DPP for N. Ireland v Lynch (5), it was held that the law would not regard threats to a persons property as a sufficient basis for the defense. Here the immediate threat should be in such a nature that it is to be operated upon the accused at the time that the crime was committed. In R v Hudson and Taylor (6), it was held that it was always open to the crown to shown that the defendants had not availed themselves of some opportunity to neutralize the threats, and that this might negate the immediacy of the threat, regard had to be had to the age and circumstances of the accused. But it is to be remembered that a defendant who joins a criminal

An analysis on understanding of successful knowledge management Research Proposal

An analysis on understanding of successful knowledge management techniques implemented within microfinancial institutes in India - Research Proposal Example In an organisational context, knowledge management refers to the activities concerned with capturing, processing and diffusion of knowledge for the purpose of decision making and forward planning by management. The present study examines how effective is the knowledge management in an organisation to foster innovation and enhance labour productivity within the organization. Organisations have no chance of success and growth without knowledge management in the modern information-driven economy. Today organisations are trying to become more and more innovative and competitive than their rivals in regard to their knowledge gathering and dissemination. Irrespective of the type, size and nature, organisations have acknowledged the fact that knowledge management enhances the possibilities of employee learning and productivity. It has been observed by experts that learning environment is vital in modern organisations to survive and success and knowledge management gives a platform for learning opportunities and innovative thinking. It has been proved by experts (Gibbons, 1994; Nonaka et al., 1995 and 2000; and Howells, 1996) that the very basis of innovation is knowledge sharing activities. An interactive and cooperative organisational environment is very conducive for knowledge transfer and sharing that foster employee learning and productivity (Gold et al., 2001). With this background, the present study attempts to evaluate how effective is the knowledge management system in micro-financial institutions to help in employee learning and increased productivity. Despite there are endless efforts to implement knowledge management across organisations of small as well as large among both public and private organisations, little effort has been made so far to introduce the same in the micro financial institutions in India.

Critical Review Determination Of Accounting Standards Accounting Essay

Critical Review Determination Of Accounting Standards Accounting Essay Ross L. Watts and Jerold L. Zimmerman explore factors that motivate companies in lobbying on accounting standards and examine whether their opinion on certain standards are associated with their size. They use data from the companies which submit comments to the FASBs Discussion Memorandum on General Price Level Adjustment. The empirical evidence supports the argument that the firms tend to choose accounting standards which report lower earnings due to political and regulatory considerations. Their findings also confirm that big firms are more likely to be subjected to governmental interference. However, the paper might not be based on strong theoretical foundations. Moreover, some assumptions used in the paper could decrease the external validity of the research. I. Introduction Ross L. Watts and Jerold L. Zimmerman have written a remarkable paper in accounting research which attempt to provide positive theory about factors influencing companies in lobbying on accounting standards. The paper also discuss the question whether the size of the companies affect their opinion on certain standards. This paper is important because it makes contribution to the positive accounting theory development. It might be the first paper which attempt to provide empirical evidence on positive accounting theory about factors influencing management attitude on certain accounting standards. The data and the issues discussed were new in that period. It contributes to a literature that has uncovered empirical regularities in accounting practice (Holthausen and Leftwich, 1983 and Watts and Zimmerman, 1986 as discussed in Watts and Zimmerman, 1990 p 131). The literature has been developing since the publication of this paper in 1978 (Watts and Zimmerman, 1990 p 132). Though, the pape r also brought considerable debate among researchers. This essay intends provide critical review and highlights some important points from the paper by reviewing in four main areas: (i) research paradigm, (ii) theoretical framework, (iii) methodology, and (iv) research findings. The following section discusses about research paradigm used in the paper. The next section explores criticisms on the theoretical framework of the research. Section four reviews the methodology used in the research. Section five examines important finding from this paper. Finally, the last section presents some conclusion about the paper. II. Research Paradigm The researchers discussed an interesting topic in accounting theory. They use positivism paradigm in the research. This paradigm gets many criticisms when it is used in the social science research. According to Collis and Hussey (2009), positivism is criticized based on five main arguments. First, it is impossible to separate people from the social context in which they exist. Second, people cannot be understood without examining the perceptions they have of their own activities. Third, a highly structured research design imposes constrains on the results and may ignore other relevant findings. Fourth, researchers are not subjective, but part of what they observe. They bring their own interests and values to the research. Fifth, capturing complex phenomena in a single measure is misleading(Collis and Hussey, 2009, p. 56). Furthermore, Sterling (1990, p. 98) argued that Instead of trying to determine how to improve the present state of accounting we are told to try to determine the pr esent state of accounting. However, Watts and Zimmerman argued that they adopted the label positive from economics where it was used to distinguish research aimed at explanation and prediction from research whose objective was prescription (Watts and Zimmerman, 1990, p.148). Therefore, the evidence generated from researches using this paradigm will improve the development of accounting theory by providing explanations and predictions for normative research. Moreover, positivism as one of paradigm in research is used for many researches in social science today (Collis and Hussy, 2009). This paradigm is underpinned by the belief that reality is independent of us and the goal is the discovery of theories, based on empirical research (Collis and Hussy, 2009). III. Theoretical Framework The paper starts with the discussion about factors determining management attitudes toward financial accounting standards. The discussion based on two assumptions. First, individuals act to maximize their own utility(Watts and Zimmerman, 1978, p.113). This assumption means that management attitudes on certain accounting standards are based on its interest to maximize its own utility. Second, managements utility is a positive function of the expected compensation in the future periods (or wealth) and a negative function of the dispersion of future compensation (or wealth) (Watts and Zimmerman, 1978, p.114). The expected forms of compensation for management that are used in this research are incentive compensation and share price increase. The discussion then continues with the description of factors affecting management wealth. Those factors are taxes, regulation, political costs, information production costs, and management compensation plans. Each factor gives different impact on the way management chooses accounting standards. The researchers argue that management tend to choose accounting standards which report lower earnings (thereby increasing cashflows, firm value and their welfare) due to tax, political, and regulatory considerations than to choose accounting standard which report higher earnings and, thereby, increase their incentive compensation(Watts and Zimmerman, 1978, p.118). They also argue that this prediction depend on the political pressure on the firms and whether they are regulated or not. Another consideration that management should consider is the cost of information production as a consequence of the implementation of new standards. Based on the combination of factors affecting management wealth, they created two models that describe two possible conditions. The first model depicts the condition when the change in accounting standards will decrease the earnings of the firms and the second model depicts the condition when the earnings are increase. In short, the theory pronounces that there are three possible attitudes of the companies when the change in accounting standards decreases their earnings: submit favorable opinion, submit unfavorable opinion, or do no submit opinion. On the other hand, only two possible attitudes of the companies if the change in accounting standards increases their earnings: submit unfavorable opinion or do no submit opinion. The choice taken by the companies depends on the size of the companies. One of the important points explained in the paper is that the researchers omit some variables in developing the theory. Two of them are described in their paper. First, they realized that, generally, the factors influencing the regulation cost of utility companies is not only net income but also operating earnings. Second, they omit political sensitivity of the firms industry because there is no underlying theory to discuss this factor at that time. The theories used on this research got many criticisms. It needs verification and replication (Holthausen and Leftwitch, 1983 p. 100). The researchers should be able to understand and explained it well before conducting their research (Christenson, 1983 p. 20). Hines (1988 p. 661) suggested clarifying whether their theories were universal or probabilistic, and if the latter, explained on what conceptual grounds they should be held to be so. Therefore, it is better to test the theories first using another hypothesis before analyzing data using the theories (Hines. 1988 p. 661). However, Watts and Zimmerman argue that although the criticisms are relevant, those criticisms placed unreasonable demand on study (Watts and Zimmerman, 1990, p.149). In addition, their theories provide theoretical basis for other researches in accounting. For instance, Milne (2002, p.371) argued the theories provide the stated theoretical basis for a number of social disclosure studies. Moreover, this paper was probably the only paper which predicts corporate lobbying behavior as a function of firm-specific factors' (Holthausen and Leftwitch, 1983 p. 95). Another important point in the paper is that the researchers only focus on shareholders, creditors, and government in explaining some factors influencing management accounting choice. In fact, there are many users of financial statements have not discussed thoroughly in the paper. Those are employee, analyst-adviser, supplier and trade creditor, customer, competitors, and the public. The public includes taxpayers, consumers and other community and special interest groups, such as political parties, consumer and environmental protection societies and regional pressure groups. Each user has different interest on the firms. Therefore, they might influence the accounting choice. For instance, the accounting choice taken by the firm which has a significant impact on increasing its earnings will stimulate employees to ask for bonuses or even increase in their salaries. Conversely, if the accounting choice taken by firm has a significant impact on decreasing its earnings, it will make emplo yees worry about their job security. Then, it might increase employee the turnover in the firm. Finally, it would be interesting if the paper also discuss cultural differences between companies. It could be one important factor influencing management accounting choice. Each firm consists of groups of people who share their culture based on their top managements policies. This culture will also determine the firm accounting choice. The link between accounting value and cultural value (Alexander et all. (2009) discussed research by Gray (1988) based on Hofstede (1984) classification scheme) could be used to analyze the accounting choice of the firm. For instance, some firms might choose a more conservative accounting choice because their cultural characteristic is uncertainty avoidance. It might also explain why some big size companies did not submit their opinion on the discussion memorandum. IV. Methodology The researchers used voluntary disclosure regarding GPLA Statements for some companies that published such disclosure to predict the position of the companies on the new standard. For the others companies, they used the studies from Davidson and Weil (1975) and Davidson, Stickney, and Weil (1976) who develop an adjusting procedure which relies solely on published financial statements and GNP deflators. Furthermore, they also constructed proxy variables based on unadjusted depreciation and net monetary assets. They argue that these proxy variables can serve as a surrogate for the effect of GPLA earnings. One of main the problems is the dependent variable used by the researchers. They divided the responses into two categories, the companies which agree and disagree with the memorandum. This dichotomy does not represent the actual condition since some responses might consist of agreement on certain points in the memorandum but disagreement on other points (Holthausen and Leftwitch, 1983 p. 104). Another problem is the assumption that the companies which did not mention the compensation or reply the questioner assumed no compensation plans. This assumption may lead to the conclusion bias. The next important point is the use of firms size to proxy for political cost. The decision to use this method might be affected by condition at the time the paper was written. During the 1970s, oil companies dominated the largest of the US companies, and they were also subject to much public outrage and political scrutiny during and immediately following the oil crisis of 1973 (Milne, 2002, p.374). However, Hilnes suggested to avoid the use of crude proxies such as the use of firm size to operationalize the concept of political cost' (Hines. 1988 p. 661). Watts and Zimmerman (1990) as discussed by Milne (2002, p.377) finally realized that the size is too noisy as a proxy. Subsequent to their research, empirical studies have tended to use or suggest a wider range of measures to proxy for political costs (Milne, 2002, p.377). They may needs to elaborate the effect of firms stage of growth in accounting choice. The nature of managements solution (including the accounting choice) to each revolutionary period determines whether a company will move forward into its next stage of evolutionary growth (Greiner, 1972). The firm should choose the right solution (including accounting choice) in order to survive. Companies which are in the earlier stage of development will tend to maximize their profit while more mature companies will focus on sustainability issues. The focus on sustainability issues might stimulate companies to respond differently in order to survive in their environment. This argument could be an explanation why companies with different size have different respond to certain standards (Watts and Zimmerman, 1978). In terms of analysis, the focuses of the research on political cost especially on the effect of government intervention might reduce its external validity. The analyses conducted in isolation of other factors are inappropriate because accounting is used for many purposes (Fields et all. 2001, p. 300). The proposition that corporations will do anything to support the decision of accounting procedures that minimize reported earnings might not suitable for the companies with accounting-based debt covenants. The empirical evidence shows that those companies are more likely to choose income-increasing accounting methods (Begley, 1990 p. 138). Another research by Sweeney (1994) on the companies which violated debt covenants found that managers tend to do accounting change to increase the income figure in the years surrounding technical defaults. In summary, the researchers should be careful in using assumptions. They have to realize that their focus on political cost especially on the effect of government intervention might reduce external validity of the research. V. Research Findings Finally, the research provides important findings generated from this research. First, the empirical evidence supports the argument that the firms tend to choose accounting standards which report lower earnings due to political and regulatory considerations. Those firms are the firms that have contact with the government directly through regulation or indirectly through possible government intervention. Their findings also confirm that big firms are more likely to be subjected to governmental interference. The existence of costs generated by government intervention may have more fundamental and important effects on its investment-production decision if the potential costs of government interference become large. Based on this research, McKee et all. (1984. P. 658) then replicate the research using a larger sample. Unfortunately, the results from this research are not satisfactory. The evidences do not support the theories provided by this research. McKee et all. (1984. P. 647) argued that there are some problems regarding the test procedures and its underlying theories. However, the findings generated from this research are now become important consideration in conducting researches in accounting especially regarding earnings management. Research in this topic usually aims to find companies that tend to choose accounting standards which will affect their earnings. Therefore, most of researchers in this topic eliminate companies in regulated industries (utilities and financial companies) from their sample to minimize the effects of political and regulatory considerations (For example: Madhogarhia et all., 2009; Roychowdhury, 2006). Conclusion In summary, this paper is a remarkable paper in accounting research. It gives starting point in the development of positive theory in accounting. It might be the first research that investigates factors influencing management accounting choice. Though, there are some important points need to be improved in this research. The most important point is the improvement in theoretical framework. Based on the discussion on the paper, it could be concluded that accounting choice is a function of internal and external influences. Internal influences comprise some factors such as culture and stages of growth of the companies while external influences comprise changes in tax, regulation, information production cost, and management compensation costs. Combination of those influences affects the attitude of the company to certain changes, including the attitude toward the change of certain accounting standards. Iin order to improve the development of the theory in this topic, Fields et all. (2001, p. 299-300) made three recommendations. First, researchers should give more efforts to investigate the nature of the implications of alternative accounting methods rather than just testing the implications. Then, the research should not focus only to one accounting issue or one goal. Even though the tasks become more complex, they will give a better contribution to the development of theoretical framework in accounting. Finally, the researchers should develop more powerful statistical techniques and improve research design (Fields et all. 2001, p. 300). References: Alexander, D., Anne B., and A. Jorissen (2009) International Financial Reporting and Analysis, Cengage Learning, Hampshire, UK. Begley, J., (1990) Debt Covenant and Accounting Choice, Journal of Accounting and Economics 12, 125-139. Christenson, C., (1983) The methodology of positive accounting, The Accounting Review, Vol.58, N0.1, pp 1-22. Collis. J., and Roger H., (2009) Business Research: A Practical Guide for Undergraduate and Postgraduate Students, Palgrave Macmillan, UK. Fields, T., Lys, T., and Vincent, L., (2001) Empirical Research on Accounting Choice, Journal of Accounting and Economics, Vol. 31, pp. 255-307. Greiner, L. E., (1972) Evolution and Revolution as Organization Grow, Harvard Business Review (July-August): 37 -46. Madhogarhia, P., Ninon K. S., and Theodor K., (2009) Earnings Management Practices Among Growth and Value Firms, Applied Financial Economics, 19, 1767-1778. Hines. R. D. (1988) Poppers methodology of falsificationism and accounting research, The Accounting Review, (October): 657-662. Holthausen. R. W. and R. W. Leftwich. 1983 The economic consequences of accounting choice: Implications of costly contracting and monitoring, Journal of Accounting Economics, (August): 77-117. McKee. A. J., Jr., T. B. Bell, and J. R. Boatsman (1984) Management preferences over accounting standards: A replication and additional tests, The Accounting Review, (October):647-659. Roychowdhury, S. (2006) Earnings Management Through Real Activities Manipulation, Journal of Accounting and Economics 42, 335-370. Sterling, R., (1990), Positive accounting: An assessment, Abacus, Vol.26, pp. 97-135. Sweeney, A. P. (1994), Debt-covenant violations and managers accounting responses, Journal of Accounting and Economics, 17, 281-308. Watts, R. L. and J. L. Zimmerman, (1978), Towards a positive theory of the determination of accounting standards, The Accounting Review, (January): 112-134. Watts, R., Zimmerman, J., (1990), Positive accounting theory: A ten year perspective, The Accounting Review 65, 131-156.

Save the Whales Essay -- Environmental

Every day whales around the world are being killed. Although some whales are being killed for scientific purposes, the majority of them are killed for their meat by poachers or whalers working for different countries. Careless companies dispose of their waste incorrectly, and in today's society, people do not seem to care about anything but themselves. Arguments can be made both for saving the whales and for killing them; this is a topic that has caused much debate over the past two decades, not only in America, but worldwide. Environmentalists and international governing groups have squared off against whale poachers and countries who ignore the laws governing whales, in an attempt to stop the ongoing, unnecessary killing. All marine life is affected by careless human activity. Man-made pollution from dumps, chemical plants, power plants, and pesticides all flow and spread throughout the oceans of the world. Even low-level contamination of small, sometimes microscopic species causes highly concentrated contamination in larger marine life, specifically whales. Plankton, the main constituent of a whale's diet, is a very small organism that drifts for thousands of miles throughout the oceans, and as a result easily spreads pesticides, toxic metals, and other contaminants throughout the ocean. When the whales eat the plankton, the small amounts of contamination become highly concentrated in the whales systems. Pollution, although deadly over long periods of time, is not the main source of unnecessary whale death worldwide. A recent technology developed by the US Navy emits the most powerful sound known to man straight into the ocean waters. This newly developed technology, called low frequency active sonar (LFA), was d... ...a> http://files.hsus.org/web-files//PDF/SWNW_IWCFctsht.pdf Defenders of Wildlife: http://www.defenders.org/wildlife/new/marine/whales/climate.html Save the Whales: http://www.savethewhales.org Humane Society of the U.S.: http://www.hsus.org/ace/19943 WhaleNet Population Study: http://whale.wheelock.edu/whalenet-stuff/ser_population.html Pro-Whaling Nations: http://files.hsus.org/web-files//PDF/SWNW_ProWhalingFctsht.pdf

 ADVANTAGES AND DISADVANTAGES OF ONLINE SHOPPING Essay

Just year before, online shopping was not popular as it is today. But nowadays online shopping is the one of the best method considered for shopping. Now it allows the buyer to buy anything by just a click of mouse. Now online shopping offers a variety of products and services, as it allows us to buy clothing, airlines tickets, a car and even your grocery to shop. Websites like amazon.com, ebay.com are among the list of most popular websites being used these days. This essay will discuss advantages; (comparison shopping and save time) and disadvantages; (additional costs and waiting time and insecure shopping). One of the main advantage of online shopping is; comparison shopping in which products can be compared and contrast on the basis of their prices and multiple outlets. Today everybody wants the freedom of choice, so the marketers have to present the variety of product to choose from. Read more: Importance of English language essay There are number of online shopping websites, for example ebay.com, amazon.com, ozsale.com etc. that offer variety of products and services with different offers based on prices. This allows us the freedom of price flexibility and choice. So in that way, it makes easier to select and discard the product with his own choice. Many consumers like to explore before purchasing any particular product from different websites which offers different prices and different offers from other website at the same time. Comparison shopping affects the buyer’s trend to buy any product. The trend of comparison shopping is influenced by the ‘dimensions of decision-making style’ of the consumers (Park, Y. A., & Gretzel, U. 2010). The comparison shopping also become beneficial for the buyer as it allows the consumer to save money as well. Another main advantage of the online shopping is that it saves time. Today’s in this fast pace world everybody expects the work to be done fa ster. So, if anybody have busy life who have no time to buy the grocery are using online shopping as a way to fulfill their basic needs. Online shopping doesn’t require visiting the shopping places as you can do online shopping by sitting at home or anywhere. Online shopping services are available to anyone throughout the day, which it allows us to use these services anytime of the day. Online shopping websites are available on every day of the year, public holidays as well. So  availability of online shopping makes it convenient for everyone to use. Online shopping is considered as a convenient method to find those things which are hard to find made it a ‘time saving method’ (Horrigan, J. 2008). The other most important disadvantage of the online shopping is the additional cost and waiting time that Company’s takes to deliver the product. . The additional cost for delivering the product is also an important reason why people used to buy from their local outlets. A product can take up to weeks to deliver the product which make it the most frustrating factor for online shopping. The online shopping can be frustrating factor for those who don’t have patience and time to wait. So it becomes better for the buyer to buy the product from local shops instantly. The price on online store is usually low but delivery charges of the product make the charges similar or higher than local outlets. The main disadvantage of online shopping i s insecure shopping. Insecure shopping means the scams and frauds by gaining the personal and financial details of the buyers and utilize it in a bad way. If someone obtain your details regarding your personal and financial information, that can harm your personality (respect) and on other hand it can become a cause for the loss of the money. Online shopping is widely used for shopping but has ‘worries about sending their financial details’ such as credit cards (Horrigan, J. 2008). There are number of scam and fraud websites that offer very attracting offers but websites like this can loot you. So scam websites make online shopping a chaos for the user. It can be concluded that online shopping have advantages but have disadvantages as well. Online shopping provides us variation that means comparison shopping but on other hand online shopping companies charge extra for delivering. It saves times on shopping but takes time on delivering. It is available every time but have insecurity of being scammed and looted. But in last it can be easily concluded that if buyer have time for waiting they can use online shopping from registered and legal website which can decrease the fear of online shopping frauds. So, it can be easily concluded that online shopping can be a best method for shopping. REFERENCING Horrigan, J. (2008). Online shopping. Pew Internet & American Life Project Report, 36. Lee, G. G., & Lin, H. F. (2005). Customer perceptions of e-service quality in online shopping. International Journal of Retail & Distribution Management, 33(2), 161-176. Lester, D. H., Forman, A. M., & Loyd, D. (2006). Internet shopping and buying behavior of college students. Services Marketing Quarterly, 27(2), 123-138. Park, Y. A., & Gretzel, U. (2010). Influence of consumers’ online decision-making style on comparison shopping proneness and perceived usefulness of comparison shopping tools. Journal of Electronic Commerce Research, 11(4), 342-354.

Cosmos Episode 8 Viewing Worksheet

Cosmos Episode 8 Viewing Worksheet Teachers looking for an excellent television show to help drive home various science information to your students should look no further than the Fox show Cosmos: A Spacetime Odyssey, hosted by Neil deGrasse Tyson. In Cosmos, Tyson delivers the often-complicated ideas related to understanding our  solar system and cosmos in a way that all levels of learners can comprehend and still be entertained by the stories and visual representations of scientific facts. Episodes of this show make great supplements in the science classroom and also can be used as  a reward or movie day, but whatever the reason you show Cosmos in your classroom, youll need a way to assess the students learning and the following questions can be copied and pasted into a worksheet to be used while showing Cosmos Episode 8.   This episode explores the Greek and Kiowa myths about the Pleiades, the astral discoveries of Annie Jump Cannon, the major star categories recognized by science, and the way stars are born, grow, and die. Worksheet for Episode 8 of Cosmos Feel free to copy and paste or tweak the below to use with your class as a guide to follow along with the episode. The questions are presented in the order their answers appear in the episode, so if you plan to use this worksheet as a quiz afterward, it may be beneficial to shuffle up the order of the questions.   Cosmos Episode 8 Worksheet ï » ¿Name:___________________ Directions: Answer the following questions as you watch episode 8 of Cosmos: A Spacetime Odyssey. 1.  What is the cost for having all of our electric lights? 2. How much brighter than the Sun are the Pleiades? 3. In the Kiowa myth about the Pleiades, what famous tourist attraction did the rock the women were on become? 4. In the Greek myth of the Pleiades, what was the name of the hunter that chased after Atlas’s daughters? 5. What did Edward Charles Pickering call the room full of women he employed? 6. How many stars did Annie Jump Cannon catalog? 7. How did Annie Jump Cannon lose her hearing? 8. What did Henrietta Swan Levitt discover? 9. How many major categories of stars are there? 10. What American University accepted Cecelia Payne? 11. What did Henry Norris Russell discover about the Earth and the Sun? 12. After listening to Russell’s speech, what did Payne figure out about Cannon’s data? 13. Why did Russell reject Payne’s thesis? 14. Which stars are considered â€Å"newborns†? 15. How old are most of the stars in the Big Dipper? 16. What kind of star will the Sun be after it becomes 100 times its original size? 17. What kind of star will the Sun be after it collapses like a â€Å"soufflà ©Ã¢â‚¬ ? 18. What is the name of the brightest star in our sky? 19. What is the fate of the star Rigel? 20. With a star as big as Alnilam in Orion’s belt, what will it eventually become after it implodes? 21. What pattern did the Aboriginal people of Australia see in between the stars? 22. How far away is the star in our galaxy that will hypernova? 23. When hydrogen fuses in the Sun, what does it make? 24. How long will it be before Orion finally catches up to the Pleiades?

Case Study - Let it Pour MGT350 UOP

Case Study - Let it Pour MGT350 UOP The article entitled: "Let it pour - My First Assignment as Executive Assistant", poses three major problems facing the Faith Community Hospital organization. Chris Smith was recently promoted to the position of Executive Assistant, and is tasked with helping the troubled Chief Executive Officer solve these issues. Chris has recently graduated from the University of Phoenix, and is very excited about the prospect of helping the CEO with such an important task. The problems facing the hospital appear to be important to the success of the hospital and are vital to Chris' continued success as an Executive Assistant.Step 1: Identify the ProblemAfter studying the case study, two primary issues appear to present the bulk of Pat's (CEO) problems. The first problem stems from the fact that: "medical errors cause tens of thousands of deaths each year, close to 100,000 in hospitals alone" (University of Phoenix material, n.d.).Chris TrotterThe CEO is concerned with the ethical and legal aspect s of Do Not Resuscitate (DNR) directives and the moral and religious affect that these directives have on the hospital's customer base. DNR directives concern the patient's right to refuse treatment after they feel the treatments received will reach a point of diminishing return. This is a very sensitive topic and has been actively debated for many years. The CEO has a very controversial decision to make on this topic.The second important issue facing the Pat and Chris is the rising cost of healthcare and the most effective way of keeping the hospital from losing money. Although Faith Community Hospital is technically a "not for profit" organization, the Board of Directors still need to see "profit" in order for Pat to keep his job and for the hospital to remain in operation. Pat and Chris have...

Discuss how moving-image(film and tv) based knowledge, drama and Essay

Discuss how moving-image(film and tv) based knowledge, drama and speaking and listening can contribute to pupil self confidence as readers and writers in the light of your study of Macbeth - Essay Example Exposure to the media and technology has increased manifolds in the present age as compared to the past. A major portion of the daily routine is dedicated to an individual’s interaction with the moving image in the form of the theatre, drama or movie. This practice serves to enhance the comprehension of the viewer and his perception is modified accordingly. The viewer analyzes what is projected in the media and in the context of his personal knowledge and experience in the subject matter and therefore starts to interact with the moving image. The greater exposure to moving image and the natural liking humans have for the same has materialized a need for using the moving image as a means of taking an individual’s perception of the literature to the next level. Moving image has a lot of potential to modify an individual’s attitude toward literature in the way in which it facilitates him to grasp the fundamental concepts of literature. Hence, use of the moving image in schools as a tool for developing the students’ interest and involvement in literature is indeed, a realization of the changing demands of education in the today’s media age. Owing to the strong relation of moving image with the cognitive learning, the need for its inclusion in the curriculum is largely felt. It is widely recognized as a new dimension of literacy, often referred to as cineliteracy and is defined as, â€Å"The ability to analyze moving images, to talk about how they work, and to imagine their creative potential, drawing upon a wide film and television viewing experience as well as on practical skills†. (British Film Institute, 2000). In order to gain full advantage of the moving image for educational purposes, it is imperative that the language of moving image is recognized as a separate field that needs to be explored not only by the students but also by the

To what extent do electronic cimmerce influence the lifestyle of Research Paper

To what extent do electronic cimmerce influence the lifestyle of lancaster people - Research Paper Example People who utilise e-commerce are influenced by many factors that drive desire to use the Internet or other mobile technologies. These include free delivery of product, the ability of the seller to ensure accuracy of order fulfilment and exchange and return opportunities. Research has also shown that there is even more incentive when sellers reduce potential risks, such as privacy and payment security (Makhija and Stewart 2002). These factors tend to influence increased use of e-commerce as a lifestyle tool. However, there is a gap in literature about, specifically, Lancaster residents and whether e-commerce influences their lifestyles and is deemed a relevant and valuable method of shopping or conducting other business. This study maintains the ability to gain an understanding of a specific geographic region and the extent to which e-commerce is considered a constructive and beneficial tool. According to Price (2014), e-commerce is becoming a widespread trend in consumer shopping, with buyers spending 23 percent of every British Pound spent on shopping in the e-commerce environment. What attributes to this growing trend for an industry now worth  £17 billion? Asfend-e-yar and Tjoa (2013) assert that social familiarity with computer science improves acquaintance with online shopping, making the industry flourish. Furthermore, online shopping maintains fewer costs to the purchaser, including labour expenditures and economics. This is due to the fact that e-commerce sellers have much less overhead costs than in a traditional bricks-and-mortar retail outlet (Lamson-Hall 2013). This has implications on whether a company can provide attractive pricing, facilitated by a more streamlined distribution system allowing for more price-conscious movement of inventories that translates into a better opportunity for buyers. Hence, e-commerce can facilitate more convenient and simpli stic shopping experiences than in traditional bricks-and-mortar retail outlets. There