Stefan’s Diaries: The Craving Chapter 9

Fifteen minutes later I stood next to my brother at the outskirts of the dance, waiting for the music to stop. Everyone twirled around, their skirts swishing in perfect synchronicity to the music, all of them oblivious to the fact that two dangerous murderers stood among them. â€Å"Follow my lead,† Damon said out the side of his mouth. â€Å"Go to hell,† I said out the corner of mine, smiling at Margaret as she passed. â€Å"Been there. Not to my liking,† he answered, taking two glasses of champagne off a tray and handing one to me. â€Å"There you are,† Bridget squealed, running up to me. She bounced up and down with excitement, causing all of the flounces on her dress to rise and fall like a giant stinging jellyfish. She grabbed my arm. â€Å"What were you talking about all this time? Me?† I turned and looked at her. She was beautiful and completely off-putting – self-centered, immature, always vying for attention. But Bridget Sutherland didn't deserve to die. I had been responsible for enough deaths in my short time as a vampire. I could never put to right the wrongs I'd committed in those early days, but saving this family from Damon's vengeance was my responsibility. I would not have their blood on my conscience. â€Å"Yes. Yes I was,† I answered, and then I drained my drink and motioned for the waiter to bring me another. â€Å"Attention please,† Damon called out, tapping on his glass with a silver spoon. The master of the dance, Reginald Chester, squinted at Damon curiously. The orchestra, looking confused, put down their instruments. Mrs. Chester first seemed put out that someone else was taking charge of the dance – but when she saw who it was, she began to beam like Damon was her own son. The murmuring crowd turned to us: young, old, with feathers, with gems, in wide lace shawls and massive silk dresses, like a flock of tropical birds at a zoo awaiting the keeper who would scatter grain for their supper. They whispered to one another and nodded, trying to claim connection to him: â€Å"I had dinner with him last week.† â€Å"He was having drinks with the Knoxes, that's where I met him.† â€Å"I recommended my best tailor to him.† It was difficult to tell if the crowd had been charmed by Damon's natural charisma, or if there was powerful compelling at work. But I wondered again how a vampire as young as Damon could command such Power. â€Å"My new friend and I have an announcement to make,† Damon called out, assuming his fake Italian accent once more. Lydia quietly slipped to the front of the crowd, coming to stand near Damon. â€Å"Many of you know the story of the night Miss Sutherland and I first met†¦ I, a stranger to your shores, and she, a beautiful damsel in distress†¦Ã¢â‚¬  The crowd smiled adoringly. Hilda and one of her girlfriends exchanged envious looks. â€Å"And in a shocking coincidence, my friend here, Stefan Salvatore, rescued her sister, the equally beautiful and charming Bridget Sutherland, just last night. I can't speak for him,† he said, drawing close to Lydia, his glass still raised, his attention still on the crowd, â€Å"but for me, it was love at first sight. I've already spoken to her father, and so before anyone else can grab her away from me, I, Count Damon DeSangue, beg Lydia for the honor of her hand in marriage, though I have nothing to offer her beyond my good name and lifelong devotion.† He got down on one knee and whispered, â€Å"Lydia?† Lydia's face flushed prettily. She was taken off guard. Though she was not the sort of girl who really looked forward to being asked to wed in front of a large crowd, she beamed. â€Å"Of course, Damon, with all my heart!† she exclaimed, throwing her arms around him. The Sutherland family stood together at the front of the crowd. The look on Margaret's face wasn't so much a scowl as disgusted shock and sheer confusion. I knew how she felt, but wondered at her response. Wasn't she under Damon's compulsion to accept him – and me – completely? Bridget's reaction was equally human, and far more horrible. Her eyes burned with pure, searing jealousy. Maybe there was a tiny bit of relief that her older sister was getting married, which meant that now in turn she could. But it was obvious that the youngest Sutherland had been dreaming her whole life of exactly how her perfect suitor would propose, and that it involved being done in public, in front of all her friends and an admiring audience. The admiring crowd clapped and then Damon's eyes flicked back toward me. Just once. Like he had the power to compel me. And in a manner of speaking, he did. I knew exactly what he wanted me to do. I drained my second champagne before stepping forward, turning toward Bridget. Here I went again. It seemed only yesterday that I was in Mystic Falls, yearning to go to school in Charlottesville, waiting out the war in the lazy, endless summer, and being forced to court Rosalyn. Each time I called upon her it was with a leaden ball in my stomach, and each visit was an exercise in frustration and despair. I never wanted to marry her – our parents wished us to marry. My father expected us to marry. And so I was forced into an engagement I didn't want, anticipating a marriage I didn't desire. Once again I was being being forced into a marriage. But perhaps this was all part of the punishment I deserved. And if it meant saving lives†¦ â€Å"Bridget.† I turned to her, bent at my waist and holding my drink out, toasting her. I was the very form of romantic etiquette, exuding Southern charm the like of which these Yankees rarely saw. â€Å"From the very moment I†¦Ã¢â‚¬  Saw your near-lifeless body covered in blood in Central Park and almost finished you off. â€Å"†¦ had the fortune to come to you in the hour of your direst need, I just knew you had to be mine. And thanks to the generosity of your parents, I already feel like family. Bridget, will you make this the happiest night of my life?† With a porcine squeal Bridget threw her arms around me – after first carefully handing her glass of punch to Hilda. â€Å"Good show,† Bram clapped, his cheeks flushing even redder. â€Å"I knew you were a decent chap! I could tell right away!† The crowd exploded with cheers and thunderous applause; buckets of champagne were ordered all around. Winfield Sutherland looked so puffed up with pride and joy I feared he would explode. Mrs. Sutherland looked quietly pleased now that the last of her daughters were matched. Only Margaret shook her head angrily before freezing her face into a good show of sisterly pride. The leader of the dance had a Nebuchadnezzar of champagne brought forth, a giant glass bottle that held the equivalent of twenty bottles' worth of champagne. In an elegant display of sabrage, he took a sword from his butler and dramatically sliced along the bottle, causing the neck to fly off in a beautiful explosion of sparkling golden liquid. â€Å"Let's have the weddings this weekend!† Damon cried out, as if caught up in the general excitement. â€Å"We've waited our whole lives to find these ladies – why wait now?† Yes, why wait? I thought. Let Damon's games begin.

Review on Related Literature (RRL) Essay

Recent data on college age drinking from NIH, specifically the National Institute on Alcohol Abuse and Alcoholism (NIAAA)–its first update since an initial review in 1976– has brought to light the significant consequences of binge drinking among college students. While the incidence of regular drinking has remained stable, the incidence of binge drinking has sharply increased. With it, the many adverse effects of overconsumption of alcohol can be life shattering not only among individuals and friends, but families. This report serves as a reminder of the serious effects of alcohol that may begin in youth and extend into young adulthood. This report importantly draws attention to the many serious consequences of binge drinking including blackouts, alcohol overdoses, motor vehicle accidents, poor academic performance, falls resulting in serious injuries, as well as the many lasting effects of sexual assaults (unwanted pregnancies, sexually transmitted diseases), and even death. For example, numerous studies reveal that as binge drinking increases, a college student’s risk of experiencing adverse effects of alcohol use significantly increases. As an example, a recent study from Harvard revealed that students who binge one or two times during a 2-week period are nearly three times as likely as non–binge drinkers to experience a blackout, have unprotected or unplanned sex, destroy property, suffer an injury, do poorly in school, have a run-in with the police or drive after consuming alcohol. The bottom line is that the report provided a much needed update about the drinking behavior of college students as well as the negative consequences which are the end result. Contrary to popular beliefs, drinking levels have actually remained relatively unchanged at the same level on college campuses during the past 30 years or so. Two out of five male and female students take part in binge drinking. Binge drinking is defined as having more than 5 or more drinks in one sitting for men and four for women. What is clear from the report is that estimates of the rates of alcohol use and accompanying consequences are far from ideal. Missing data related to drink sizes along with the effects of alcohol on memory highlight the problematic collection of precise data from traditional self-report surveys. In addition, sexual assaults are often underreported leading to a  lack of accuracy in estimating the true scope of the problem. Further, mortality records may often leave out college specific information and because alcohol levels are not checked as commonly in non–traffic-related deaths leaves gaps of knowledge regarding the true number of college students who die from alcohol-related causes on an annual basis. Adding to this, college specific information is generally not contained in most hospital records or crime scene reports. There are two active national data surveys which evaluate drinking behavior of college students in the US. Monitoring the Future (MTF) is a yearly nationwide survey of alcohol and other drug use with examining 50,000 students in 8th, l0th, and 12th grades pooled from 420 public and private schools. Roughly 2,400 graduating seniors undergo repeat surveys in following years, to examine evolution of trends in aspects of college drinking. The second tool is the National Survey on Drug Use and Health (NSDUH), a yearly survey underwritten by the Substance Abuse and Mental Health Services Administration (SAMHSA). It involves on one on one interview with over 67,000 children and teens above the age of 12 examining alcohol and other patterns of drug use. According to a meta-analysis by Carey and colleagues in 2012, campus initiatives to reduce as well as prevent binge drinking have had a significant impact based on research data. Additional data from MTF suggests that levels of binge drinking are declining among 12th graders, especially males. As researchers employ more effective measurement tools coupled with improvements in prevention, a reduction in high school drinking will hopefully translate into a downward trend of alcohol use among college students and the negative consequences which can be the end result. According to this article, Binge drinking gives an enormous impact on students especially on college levels. Various effects can be showcased based upon the statement of the article. As enumerated, alcohol brings instances that lead to things that are capable of misconduct and crime such as unwanted pregnancy, drink and drive, fist fight and even more that includes death for the most part. Binge drinking in particular is a continuous drinking of more than 4 shots or glass as well as consecutive days of drinking sessions. Thus, not an essential health habit specially in males. As it is, this kind of routine mainly by men has sharply increased leading to a critical awareness of the government. These recent studies showed that there is an abrupt increase on the levels of drinking practices in young teens and this may bring forth when they reach adulthood. Upon reaching adult stage with drinking habits intact, another set of higher crimes in particular can be formed out of it. Thus, the National Institute on Alcohol Abuse and Alcoholism are active and very supportive in making various actions towards the case of binge drinking on college students. Drinking must be avoided because college is one step towards living the real life. Thus, they must be aware of what alcohol can bring them and lead them towards. Yet when they’re in college, they are already capable of proper thinking and mature enough in making wise decisions in life. To prevent and be responsible enough towards binge drinking is essential and beneficial so that one can save money and health as well. At the University at Albany in 2000, Chad Waxman fit the profile of a college student primed for risky drinking: A freshman male fraternity brother who drank in high school, Waxman chose Albany in part for its balance between work and play. â€Å"I wanted that time to let loose,† he says. Despite the predictors, Waxman sailed through college in health and happiness, even serving in stu dent government and winning multiple leadership awards at the university before graduating in 2003. He went on to earn his master’s degree in counseling psychology and school counseling from Albany in 2005 and is now a PsyD candidate at Nova Southeastern University. How did Waxman, now 33, avoid the pitfalls of drinking common among college students? That’s a question psychologists are probing deeply. After all, each year, more than 1,825 college students die from alcohol-related accidents and nearly 600,000 are injured while drunk, according to a 2009 study in the Journal of Studies on Alcohol and Drugs. Another 696,000 are assaulted by another student who has been drinking, and 97,000 are victims of alcohol-related sexual assault or date rape, the study found. Then there’s the 25 percent of college students who report academic consequences related to alcohol — a hangover can quickly derail plans for class or study — and the 11 percent who admit damaging property after a night of drinking (Journal of American College Health, 2002). An estimated 5 percent get into legal trouble as a result of alcohol, the same study found. In all, of the 80 percent of college students who drink alcohol, half â€Å"binge drink,† or consume about four drinks in two hours for women and five in two  hours for men, according to the National Institute on Alcohol Abuse and Alcoholism (NIAAA). â€Å"College drinking is sometimes still viewed as a harmless rite of passage, when in fact [college students] are drinking more than any other age or demographic group,† says psychologist James Murphy, PhD, of the University of Memphis, who studies addictive and health risk behaviors, including among college students. That’s particularly dangerous given that research shows this age group is much more impulsive even when alcohol’s not involved, he says. There’s also evidence suggesting that excessive alcohol use in young adulthood may impair brain development, including in cognition and memory, according to th e NIAAA. But college also presents an opportune time to equip students with the skills to approach alcohol intelligently, says Murphy. With 63 percent of young Americans ages 25 to 29 having completed at least some college, according to a report from the Pew Research Center, the setting is â€Å"a last prevention point for our society to address the risks associated with drinking,† he says. (Most research on college drinking so far involves mainly full-time students in four-year colleges and universities.) For Waxman, the time was ripe. As a peer facilitator in Albany’s Counseling Center, he helped motivate other students — and in effect, himself — to shift their drinking behaviors using one of many emerging interventions designed and tested by psychologists. The approaches address why a student drinks and are tailored for specific populations of students, such as athletes and freshmen. Some interventions are targeted to align with specific events, such as 21st birthday celebrations, as a way to reroute dangerous decisions made on a night that notoriously gets out of control. â€Å"Through learning the realities of alcohol, I realized you don’t have to drink like it’s a competition to have fun,† Waxman says. Most important, these interventions are evidence-based, says Mary Larimer, PhD, director of the University of Washington’s Center for the Study of Health and Risk Behaviors and associate director of the Addictive Behaviors Research Center. â€Å"We know a lot more about what influences excessive alcohol use in this population and we can tailor the interventions to address those risk factors as well,† Larimer says. â€Å"That’s contributed to our ability to make a difference.† Prevention efforts One way psychologists are fine-tuning their efforts is by pinpointing who is most at risk for problems related to drinking. So far, research indicates that those most at risk are incoming freshmen, student athletes and those involved in the Greek system. Studies also show that men tend to drink more on average than women — but women progress faster over time from alcohol use to abuse, says Larimer. In fact, one study led by psychologist Bettina Hoeppner, PhD, of Harvard Medical School’s Center for Addiction Medicine, found that college women exceed the NIAAA’s weekly limits more often than men (Alcoholism: Clinical and Experimental Research, 2013). â€Å"The gender gaps have closed a lot,† Larimer says. Personality factors, such as impulsivity and sensation-seeking, also contribute to risky drinking. Psychological research suggests that how different people respond to alcohol can help predict whose behavior will become problematic. Those who need a lot to experience its effects or who experience more of alcohol’s stimulating rather than sedative effects, for example, are at higher risk. Students who overestimate how much their peers drink, as well as those who expect great things from alcohol (â€Å"I will feel outgoing and meet my future boyfriend!†), are more likely to overindulge and experience alcohol’s negative consequences, such as engaging in unsafe sex, adds Larimer. Another factor appears to distinguish between students who drink a lot yet remain relatively safe and those who drink the same amount or less yet suffer the consequences: subjective intoxication. In other words, a student’s likelihood to get into trouble during or after drinking has as much to do with how drunk he or she feels as it does with how much he or she actually drinks, according to an NIAAA-funded study conducted by Kim Fromme, PhD, of the University of Texas at Austin’s SAHARA Lab (Studies on Alcohol, Health and Risky Activities) and colleagues. And those different perceptions could have biological roots, Fromme says. â€Å"We’re predicting specific genetic influences on those differences in people’s subjective levels of intoxication,† she says. Why a student drinks can also reveal a lot about how problematic his or her alcohol use may become, according to Clayton Neighbors, PhD, who directs the University of Houston’s Social Influences and Health Behaviors Lab. While some students drink for social and environmental reasons, such as being at a party, others drink for  emotional reasons, such as coping with a bad grade or a breakup. It’s the latter group — who may be turning to alcohol to handle another mental health problem such as post-traumatic stress disorder, depression or anxiety — whose members are primed for long-term alcohol abuse, researchers say. Up until the late 1990s, most colleges and universities approached risky drinking from a one-size-fits-all perspective. Campus-wide awareness campaigns and educational sessions during freshman orientation were popular but ineffective, the NIAAA Task Force on College Drinking found in 2002. That changed in 1999 when the late psychologist Alan Marlatt, PhD, of the University of Washington, and his team introduced Brief Alcohol Screening and Intervention for College Students, or BASICS. The intervention is used in varying forms by colleges nationwide when students come in for primary care or mental health services or are referred for an alcohol-related offense. BASICS gives students personalized feedback on their drinking behaviors, including comparing how much they drink with how much the average student on their campus drinks. The intervention also uses motivational interviewing by asking students open-ended, non-judgmental questions to explore drinking behaviors and generate motivati on to change. Finally, it offers individualized strategies — such as putting ice in drinks or assigning a designated driver — to help students drink in less risky ways. The method, which has been shown to reduce how much students drink as well as to reduce related negative consequences up to four years out, meets NIAAA’s highest standards for evidence-based college drinking interventions (American Journal of Public Health, 2001). But BASICS doesn’t work for every student. Those with high levels of social anxiety, for example, aren’t easily influenced to change by the notion that they’re overestimating how much their peers really drink. This can make them less receptive to the â€Å"norms correction† component of BASICS, a 2012 study in Psychology of Addictive Behaviors finds. About one-third of students who receive the intervention don’t change their drinking habits. Another drawback to the intervention is staffing: The traditional method requires one or two 50-minute sessions with a trained facilitator, who is often a mental health professional. That’s why many psychologists are experimenting with va riations of BASICS, such as by offering it in a Web-based format or presented by trained peers, rather than by mental health professionals. Researchers are also looking at ways to shorten the intervention: A 2013 study in Addictive Behaviors by Larimer and colleagues found that a 10-minute version of BASICS was just as effective as a 50-minute one. Larimer says shortening the intervention by picking and choosing from among its individual components — namely, the part that corrects students’ misperceptions of campus norms and the one that offers strategies for safer drinking — might be enough to elicit short-term effects and to work for students at lower risk. â€Å"The more comprehensive interventions, then, may have longer-lasting effects,† she suspects, but she says more research is needed to tease apart which variations work for whom. There’s also evidence that students can deliver the interventions just as effectively as mental health professionals. In one study, Larimer and colleagues delivered a BASICS-like intervention to 12 fraternities, varying who gave them feedback — e ither a peer interviewer or a professional research staffer. They found that both groups significantly reduced their alcohol intake when compared with controls (Journal of Alcohol Studies, 2001). Another study led by Fromme that looked at peers and professional providers who headed an alcohol prevention â€Å"lifestyle management course† for college students found similar outcomes (Journal of Consulting and Clinical Psychology, 2004). But the research comes with caveats, says University at Albany psychologist Maria Dolores Cimini, PhD, who explored peer facilitators’ effectiveness through a five-year study funded by an NIAAA Rapid Response to College Drinking Problems grant and got mixed results. â€Å"Students can deliver these interventions, but they must be well-trained and very closely supervised,† she says (Journal of Studies on Alcohol and Drugs, 2009). Waxman, who became trained as a peer facilitator at Albany’s Counseling Center during his sophomore year, said his efforts paid off among the peers he intervened with. â€Å"Having someone you can relate to †¦ saying, ‘This is the reality,’ really changes behavior,† he says. At the University at Albany Counseling Center, an intervention called the STEPS Comprehensive Alcohol Screening and Brief Intervention Program takes BASICS and tailors it for specific populations of high-risk drinkers, including first-year students, student athletes and students seeking primary health and mental health care on campus. A student athlete, for example,  learns how alcohol affects hydration and athletic performance — even days after taking the last sip. The key is speaking the students’ language, says Cimini, who directs the program. â€Å"If we can’t engage students and get them in for the intervention in the first place, we lose a golden opportunity to mobilize the change process at a time when students are most resilient and receptive to interventions.† In surveys conducted three and six months post-intervention, STEPS has been shown to significantly reduce alcohol use and risky behavior among each subgroup. Colleges, universities, community-based mental health service providers and higher-education-focused consortia across at least five states, including Washington, Pennsylvania and Mississippi have been trained in the method, and it has been accepted for inclusion in the Substance Abuse and Mental Health Services Administration’s National Registry of Evidence-Based Programs and Practices, Cimini says. That means it’s been peer-reviewed and is ready to be disseminated. At the University of Memphis, Murphy’s team is further personalizing BASICS by adding a one-hour supplement during which clinicians talk to students about their goals for college and beyond and then show them how their drinking patterns fit in with those aspirations. A student who wants to be a lawyer, for instance, might be given information about a pre-law club as well as the GPA typically needed to get into law school and to earn his desired future salary. The clinician then shows the student a plot based on his responses to an assessment revealing the number of hours per week he typically spends drinking compared with studying or participating in other academic activities. With the graph on hand, the two might then consider potential schedule changes such as dedicating one night a week to law club and another to homework to be more consistent with the student’s long-term goals. â€Å"Students often [don’t] think about their behavior in these sorts of aggregates, and when they’re forced to do so,† they’re motivated to change, Murphy says. The approach is based on behavioral economics, or the idea that behavior is influenced by availability and cost. In college, where beer is typically cheap and abundant, the framework helps to explain why drinking often gets out of control. But by highlighting appealing alternatives to partying, the approach suggests students will be more likely to steer clear of alco hol’s short-lived rewards. â€Å"All of that unstructured time, and a lack of awareness  of the future benefits of engaging in college or the community, is a lot of what is fueling this binge drinking problem,† he says. The approach appears to be working: In a preliminary study, Murphy’s team found that the intervention significantly reduced alcohol problems and heavy drinking among participants. With a new grant from the NIAAA, they’re now looking to replicate those findings and track the intervention’s long-term effects, on both drinking and college outcomes. â€Å"Given that the goals of the intervention are so consistent with the goals of universities, once we can show long-term effects, I’m optimistic that colleges will like it,† he says. Another emerging way to intervene with college drinking targets certain events, rather than people. Twenty-first birthdays are notoriously dangerous: In a 2011 study of 150 students in Psychology of Addictive Behaviors by Fromme and colleagues, participants reported drinking an average of 10.85 drinks on their 21st birthday. Many also experienced blackouts, had unsafe sex and engaged in other risky behaviors. To keep students safe on that milestone birthday, psychologists are looking at ways to time interventions so that students are reminded to use protective strategies if they plan to celebrate with alcohol. In one study by Neighbors and colleagues, for example, students received one of five BASICS-oriented interventions one week before their 21st birthdays (the interventions varied, with some being Web-based or in person, and some from each group involving a friend).Compared with a control group that received no intervention, the in-person interventions and some of the Web-based ones reduced negative consequences students had on their birthdays. The BASICS interventions that didn’t explicitly talk about the risks of 21st birthdays, but rather the risks of drinking in general, reduced both alcohol use and risky behavior, the study found (Journal of Consulting and Clinical Psychology, 2012). While the event-specific approach is promising, it’s a short-term fix for a larger problem, Neighbors says. â€Å"The bigger picture question is: How do we change the culture of drinking on college campuses? It will take more time.† According to the study, drinking gave numerous valid percentages based upon statistical data conducted. The data gave inkling on what instances can be extracted for further results. Such as, college drinking can be  incontrollable if not prevented or diverted by another hobby since college level can have more time binge drinking compared to adult level persons. Making worse results relating to numeral crimes. Although drinking may be a bad thing, but it can also be beneficial in a reason that college is the specific stage on which students can act and drink responsibly yet some may not be able to resist against it. As stated by Mary Larimer PhD, there are a lot of reasonable statements on why and what triggers alcoholism on college students. This stance of Mary Larimer gave a more mature understanding on the study of college drinking towards a student’s academic performance. Alcohol is a potent beverage that can stimulate one’s emotions. According to recent study, males are more prominent in the field of alcoholism than women yet the opposite sex are more abusive than males. In terms of medical and scientific studies, alcohol impulses the brain to do things that are beyond limits and enhances the mind in a worse perception such as malevolent actions and false decisions due to unconsciousness of the environment. In some other points and limits, alcohol can deteriorate brain functions and in a much worse effect such as intoxication due to dizziness and continual vomiting. The NIAAA and other government organizations that is active in alcoholism awareness are continually making programs for the benefit of those students especially on college on how to control and prevent binge drinking that may lead up to intoxication and other poor decisions to be made. Through mature viewpoints and decisions, one can prevent alcoholism based upon focus and willingness. Importantly, one should consider and keep memories intact of how a lcohol can make your mind, health, and wealth be depleted in an instant. Worst thing is, unnoticed. The extent to which alcohol consumption impacts on both the quantity and quality of human capital accumulation is an important question given that it has long run implications for earnings. Following the human capital model developed by Becker (1964), an individual will invest in acquiring additional levels of human capital based on the expected return in future earnings. This decision takes into account both the costs of schooling and the rate at which future beneï ¬ ts are discounted. At the same time, facing both budget and time constraints, students make decisions about how much alcohol to consume. The consumption of alcohol can be expected to have a negative impact on schooling both directly through its potential impact on cognitive ability  and indirectly through its impact on study habits. A negative correlation between alcohol consumption and schooling also may be observed, however, due to the fact that individuals who face high costs and/or pla ce a lower value on future earnings may invest less in schooling and at the same time these individuals may be more likely to engage in heavy drinking behavior. Hence, controlling for the potential endogeneity between drinking and schooling is of key importance in establishing a causal link between alcohol use and schooling outcomes. Establishing such a causal link will inform policy makers about the impact of alcohol policies on human capital accumulation and the potential to reduce productivity losses associated with increased alcohol consumption. The results from the existing literature that examines the impact of alcohol consumption on educational attainment is mixed. Not surprisingly, studies that do not account for the potential endogeneity between drinking and schooling measures ï ¬ nd that alcohol consumption signiï ¬ cantly reduces schooling levels. In this regard, drawing on the National Longitudinal Survey of Youth (NLSY), Yamada, Kendix and Yamada (1996) found that both the number of liquor and wine drinks consumed during the past week and being a frequent drinker signiï ¬ cantly reduced the probability of high school gradu ation. A 10% increase the probability of being a frequent drinker was found to reduce the likelihood of graduation by 6.5%. Also without accounting for endogeneity, Mullahy and Sindelar (1994) used data from the Wave 1 of the New haven site of the National Institute of Mental Health Epidemiological Catchment 3Area survey and found that alcoholic symptoms prior to age 22 reduced years of schooling by 5%. Among the studies that control for the possible correlation between the unobservables that aï ¬â‚¬ect both drinking and schooling choice, the results range from signiï ¬ cant to moderate to no eï ¬â‚¬ect at all of youthful drinking on educational attainment. Using two-stage-leastsquares (2SLS) to account for endogeneity, Cook and Moore (1993) draw on the NLSY to examine the eï ¬â‚¬ect of alcohol consumption (number of drinks per week, frequent drinking, and being frequently drunk) on the years of post-secondary schooling. The authors found that all three drinking measures signiï ¬ cantly reduce years of schooling with frequent drinkers completing 2.3 years less of college. Most recently, Koch and Ribar (2001) use data on samesex siblings from the  1979-90 NLSY to examine the eï ¬â‚¬ect of the age at which youths ï ¬ rst drank regularly on the number of years of schooling completed by age 25. Using a siblings IV model, the results suggest that the eï ¬â‚¬ect of drinking o nset is moderate – delaying drinking for a year leads to 1/4 year of additional schooling. However, drawing on 1977-92 Monitoring the Future data, Dee and Evans (1997) use a two-sample instrumental variables procedure relying on within-state variation in their instruments to examine the eï ¬â‚¬ect of being a drinker, moderate drinker, and heavy drinker on high-school completion and college entrance and attainment. Overall, they ï ¬ nd that controlling for endogeneity, teen drinking does not have a signiï ¬ cant eï ¬â‚¬ect on educational attainment. Similarly, based on NLSY data, Chatterji (1998) ï ¬ nds that her estimation results based on models that account for endogeneity reveal no signiï ¬ cant eï ¬â‚¬ect of teen alcohol consumption on the number of grades completed by age 21. Most of this literature focuses on the educational outcomes related to prior teenage drinking behavior. In this paper, we propose to focus on college-level educational outcomes as a result of current drinking behavior. This is a particularly relevant issue, given that alcohol is a common element in the environments of most college campuses (in 1999, the annual alcohol prevalence rate among college students was 83.6% (Wechsler, Lee, Kuo and Lee, 2000)). Drawing on information available in the Harvard School of Public Health College Alcohol 4Study (CAS), we provide evidence on the extent to which alcohol consumption impacts on college study habits which in turn are expected to aï ¬â‚¬ect human capital accumulation. Assessing the mechanisms through which alcohol consumption impacts schooling may shed further light on the extent to which policies aimed at reducing alcohol consumption among young adults may aï ¬â‚¬ect the quality and quantity of human capital accumulation. Current evidence exists on the direct eï ¬â‚¬ect of drinking on cognitive ability. Based on clinical studies, Nordby (1999) showed that drinking reduces recall which can be expected to have a direct eï ¬â‚¬ect on schooling. However, we are not aware of existing empirical evidence of the eï ¬â‚¬ects of alcohol consumption on indirect eï ¬â‚¬ects such as study habits. We examine the impact of alcohol consumption deï ¬ ned by the average number of drinks consumed per drinking occasion among college students who drink on the probability of skipping a class and getting behind in school. We use a two-stage generalized least squares estimation procedure to account  for potential correlation in the unobservables that determine drinking behavior and study habits. Generating consistent estimates of the eï ¬â‚¬ect of drinking on college study habits requires an exogenous source of variation in college drinking. That is, we require variables that aï ¬â‚¬ect college drinking levels but do not directly aï ¬â‚¬ect study habits. In this regard, we use the price of alcohol, college-level information on access to alcohol, and state-level alcohol policies to identify alcohol consumption. Our results reveal that given the endogeneity of college drinking and study habits, single-stage estimation methods overestimate the true eï ¬â‚¬ect of the quantity of college drinking on the likelihood of missing a class and getting behind in school. To further investigate the study habit behavior of our college sample, we also estimate our model separately by year of class. We ï ¬ nd di ï ¬â‚¬erential eï ¬â‚¬ects of drinking on the study habits of freshman and their upper-year counterparts. Our paper is organized as follows. Section 2 describes our model of the relationship between alcohol consumption and study habits. Section 3 describes our data and summary statistics. Our estimation results are presented in section 4 and we conclude in section 5 with a discussion of potential policy implications to improve study habits and reduce productivity losses due to alcohol consumption among college students. Alcohol consumption has occurred for thousands of years. In many parts of the world, drinking alcoholic beverages is a common feature of social gatherings. Underage drinkers are susceptible to the immediate consequences of alcohol use, including blackouts, hangovers, and alcohol poisoning, and are at elevated risk of neuro-degeneration (particularly in regions of the brain responsible for learning and memory), impairments in functional brain activity, and neuro-cognitive defects . In addition to the individual’s personality itself, many variables influence drinking behavior: genetics; gender; ethnicity; college; religiosity; occupation; marital status; friends and family. Young college students are especially vulnerable to alcohol and this wide availability favors abusive use. Despite of all risks, they are still not protected by laws against alcohol industry and therefore, it is known that they represent the main target population of advertising campaigns, which encourage alcohol use as a way to belong to their group, freedom, and especially, entrance to adulthood, a sense of being free from the family control. Worldwide studies have addressed the  behavior of college students regarding psychoactive substances. Most of them focused on the vulnerability of students and the need to encourage intervention and preventive measures about alcohol consumption. College students consume more alcohol than their age-matched, nonstudent peers. How does problem drinking affect young people’s schooling? In some cases the linkage between problem drinking and study habits is profound. Drinking can affect the biological development of young people as well as their school-related achievement and behavior. Serious alcohol use among youth has significant neurological consequences. Alcohol damages areas of the brain responsible for learning and memory, verbal skills and visual-spatial cognition. Diagnosticians often find that these skills in adolescents who drink are deficient in comparison to those who aren’t drinking. Scientists know that alcohol problems are tied to lower grades, poor attendance and increases in dropout rates. The 2000 National Household Survey on Drug Abuse (NHSDA – now known as the National Survey on Drug Use and Health), a federal study, found that as rates of alcohol use by 12- to 17-year-olds increase, grade point averages decrease. Middle school students whose peers avoid using alcohol and other drugs score higher on state reading and math tests than other students. In any given age group, heavy and binge drinkers are 4-6 times more likely than nondrinkers to say they cut classes or skipped school. They are twice as likely as nondrinkers to say tha t their school work is poor, and they report more frequently that they are disobedient at school. Among high school students, those who use alcohol are five times more likely to drop out than those who don’t use alcohol. These problems are not limited to the middle and high school setting; hangovers and drinking by college students lead to missed classes and falling behind in school work.

Are our zoos cruel to wild animals Essay Example for Free

Are our zoos cruel to wild animals Essay Zoos are places that often visited by the people for recreation, moreover for the family who has child. They can find many kinds of animal, without going to the wild forest. Zoos can make the visitors happy, but it might not be the same condition as the wild animal’s feeling. I trust that zoos are cruel to the faunas. Numeruous people think that zoos are good for the wild animals. Keeping animals in the zoos can save the animals from extinction than let them free in their habitat. In their wild habitat, the animal might be killed by their enemies. If they live in the zoo, they could not be killed by their predators because they live in each cage. In addition, they also think that not all of the zoo are cruel to the wild animal because some of them have standart operational procedures how to protect animal in the zoos, for example is Safari Park Zoos, the biggest zoos in Indonesia. On the other hand, there are some reasons that can explain why zoos are cruel to the animals. First of all, zoos are not condusive for wild animal’s life. They should live in their free habitat. They could feel bored with the limited place that is available in the zoo. Also they cannot interact with the other animals. It can make them feel depressed. If the faunas feel uncomfortable with their habitat, they cannot reproduce well. So, their offspring will be stopped and the wild animals will be extinct. Except that, the zookeepers also make some mistakes. The zookeepers usually does not take care of the animals. They does not give the suitable food for the animals, does not keep the animals clean, and does not give the good treatment for the animals which are getting sick. The zookeeper sometimes exploitate the animals for their commercial aims. They do not care with their condition. Perhaps the wild animal is already tired, but the zookeeper still force them to entertain the visitors. The examples are elephant and dolphin which work hard for entertainment events in the zoo. All in all, it requires the zoos management to improve their ability in managing the zoos. They can decorate the zoos as similar as possible to their natural habitat. They also should make training for the zookepers. So, they can give the better treatment for the animals. Are our zoos cruel to wild animals. (2016, Apr 02).

The Culture War and Multiculturalism in Ishmeal Reeds Japanese by Essay - 1

The Culture War and Multiculturalism in Ishmeal Reeds Japanese by Spring - Essay Example 23. 1993).† Reed consequently touches on the careerist academics as he attacks them for their complicity in relation to the Ivory Towers that served as a sign of white supremacist structure of power. From the novel, it is apparent that there is need for persons from different cultures to become involved in order to enhance in integrating with each other. In his work, Reed presents Culture war as a tool that promotes multiculturalism because it serves as the cause of conflict among individuals from different cultural groups. The satire directed at these debates not only result from Reed’s success in presenting a stinging critique especially through an analysis of the Afro-Asian towards white supremacy as well as American imperialism. In an effective manner, the author portrays how individuals defending white Western view of history focused on trafficking everything in a revisionism manner as well as a â€Å"feel-good ethnocentrism† an approach used to attribute to multiculturalists. Based on the concepts that Ishmael Reed depicts, it is right to classify the novel as a â€Å"critical multiculturalism.† The term ‘critical multiculturalism’ serves as an indication that the piece of literature is out to expose fissures, tensions as well as possible contradictory demands resulting from multiple cultures as opposed to celebrating multiculturalism in an appreciative manner. Reeds goes further to dig deep in presenting the meaning of ‘culture war’ where he present s an absurd comic potential as he insists that the real wars of the 20th century that occurred in the U.S are similar to rhetoric of cultural wars. The opening paragraph of the literary material serves in presenting the creativity of the author through presentation of an effective examination of multiculturalism as well as academia to the later emphasis on

Media Bias CNN and FOX News on the Healthcare Debate Research Paper

Media Bias CNN and FOX News on the Healthcare Debate - Research Paper Example Media bias can be of many types. It could be advertising bias which means slanting to please the advertisers, it could be mainstream bias which refers to reporting only those stories which are being reported on other main networks, it could be corporate bias which means selecting particular stories which would please only the corporate honchos of the media industry or it could be sensationalism which means showing the exceptional much above the ordinary for instance, making the viewers believe that airplanes crashes happen very frequently and they are as frequent as automobile crashes. There have been efforts made to correct bias but significant results are yet to be seen. This paper will shed light upon the slant of Fox news and CNN during the 2008 presidential election, how these trusted news channels present their biased perspectives will also be analyzed in this paper. Barrack Obama has been very critical of Fox news for more reasons than one, the President of the United States h as even excluded the news channel from participating in his press conferences, it is also known that the President wants the other big media outlets to cut all their ties with Fox news because he thinks the channel fabricates the news and is biased in more ways than one. It is implausible to find negative articles about McCain and Palin and it is implausible to find positive articles about Obama on Fox news. Their website has had its own share of flak from the Obama administration. The channel has received flak on a no of occasions for unfair reporting. Fox news has become faux news because the news shown on the channel is either fake or has bias. â€Å"A more accurate statement is that Fox News does actually report on all news: You'll find negative McCain and Palin coverage on the site and in the story archive. What they don't do is feature it as prominently or for as long on their homepage when they do post these stories, and they keep negative coverage on Obama on their homepage for as long as possible.† (Faux News) There have been a series of controversies that Fox news has been involved in and many believe that a reputed news channel would never face so many controversies, the channel has been accused of having a pro-republican bias and a documentary by the name outfoxed proves the very same fact. Keeping all these facts in mind one must be aware of the fact that the channel does not make any attempt of presenting stories and events as they really are, they fabricate and add their perspective to these stories and events. The 2008 presidential election was no different, the channel did their best to defame and criticize Obama who after becoming the President got back with the same animosity and hostility. The website would often leave their homepage as it is which would contain defaming information about Obama. â€Å"Discussing the 2008 campaign for the presidency, Sammon said, "I have to admit that I went on TV on Fox News and publicly engaged in what I guess was some rather mischievous speculation about whether Barack Obama really advocated socialism, a premise that privately I found rather far-fetched." (Is Fox News' Sammon a 'mischief' maker?) The channel has already lost its journalistic integrality and it is believed that they attack everyone and anyone who refuse to believe in their ideology. CNN on the other hand has been accused of having a pro-democrat bias. The channel hardly criticizes democrats and this has been seen on several occasions. The president was also racially abused on several occasions, several channels tried their best to defame and criticize him, in-spite of that he came out victorious. CNN has been

Debt in the firms balance sheets Essay Example | Topics and Well Written Essays - 1750 words

Debt in the firms balance sheets - Essay Example The paper presents ordinary shares that can be simply defined as shares which are not preferred shares and which do not offer fixed dividend amounts. As Nevin states, an ordinary share directly indicates equity ownership in a company and it entitles the owner to voting rights in various crucial affairs of the company in proportion to their percentage of shareholding. Ordinary shareholders are entitled to receive dividends on their investment only if anything left after all liabilities are paid. In contrast, debt is an obligation owed by one party (debtor) to another party (creditor). In case of debts, lenders have no rights on the firm’s operations and are unable to take part in determining major strategic issues. Organisations and businesses across the world use debt to finance their day to day operations and other particular projects. The levels of debt are fundamental macroeconomic data and it they largely vary from company to company. Generally, levels and flows of public debt are given central importance while levels and flows of private debt are not considered as a major cause of concern. Stocks and flows are two important tools of debt measuring. Stocks are levels of debt and they have units of currency whereas flows change in debt levels and have units of currency/time. All credit is debt and it is created by lenders who agree to lend money for the exchange of adequate future returns. Lundgren reflects that the amount of money lent is considered to be the asset of the creditor while it becomes the liability of the debtor. Debt is often issued along with a specific repayment plan; and the debt maturity time or period of repayment may range from a few days to 50 years or longer. According to the maturity period, debt is classified into three categories such as short term, medium term, and long term debt. In order to accurately calculate total debt of a business, it is necessary to take off-balance sheet debt into account as all debt items may not s how up on the balance sheet. As Shearn (2011, p. 116) states, these debt items may include lease obligations, warranties, purchase contracts, unfunded pension liabilities and any other contractual obligation. However, this type of debt is generally disclosed in the footnotes attached to the financial statements. White, Sondhi & Fried (2006, p. 323) indicates that the liability amount shown on the balance sheet may not always represent total cash flow required to meet the debt. Business houses only record the present value of the future cash flow. To illustrate, if a firm borrows $1,000 at an interest rate of 12%, total amount payable at the end of that period becomes $1,120. However, the balance sheet will only represent the present value of the future payment or $1,000. Factors affecting levels of debt As Crane, Knoop, and Pettigrew (1977) point out, different firms have varying strategies in maintaining their debt levels and this strategic differences cause debt level variances in firms’ balance sheets. A firm considers an array of factors before framing its debt level strategies. In the words of Long and Ravenscraft (1993), no firm would allow its debt level to grow beyond its repayment capacity as this condition may adversely affect the feasibility and market repute of the business. More precisely, a firm’s debt level heavily depends on its borrowing policies. â€Å"Tthe capacity to borrow depends on several factors such as profitability, stability, relative size, asset competition, and the industry position of a business† (Shearn, 2011, p.115). Hart (1995, p. 142) argues that profitability plays a pivotal role in determining the debt level of a business house. General trends indicate that level of debt will be in an

Favorite location Essay Example | Topics and Well Written Essays - 750 words

Favorite location - Essay Example It is an island that is roughly 10 miles long with a great beach. The ocean is on the one side of the city, while on the other side, it is accosted by the bay. Throughout the length of Ocean City runs a highway, taking a drive on which is a real soothing and pleasant experience. Most of the time, the weather at Ocean City is nice and favorable. This makes it a highly recommended tourist destination. The beach at Ocean City is not only huge, clean and free of debris, but is also quiet, safe and friendly. What makes the beach at Ocean City really special is its ample clean and white sand, lots of waves, no trash and the 24/7 presence of lifeguards. In fact, talking a walk on the beach may sometimes turn out to be a difficult experience as one gets one’s feet sunk in the soft velvety sand time and again. Ocean City offers plenty of beach space and room to all the visitors, so that they may spread around, relax and really enjoy the ocean. Ocean City, Maryland, is a place that has something to offer to a person of any temperament, inclination and preference. Located at just three miles from the Ocean City, Maryland boardwalk is a perfect place to take a soothing walk or an energetic run, or to simply relax as the time glides past unnoticed and unregistered. Not to mention that it is actually at night that the boardwalk really comes to life with a plethora of interesting engagements like acrobatic performers, rides and arcades. No wonder, at night, the boardwalk turns into a scintillating heaven that simply cannot fail to attract even the most placid and restrained of visitors. In the evenings, as the sun sinks down the bay, the sunsets at Ocean City happen to offer unbelievable visual delights. Also, getting up early in the morning to welcome the brilliance and warmth of the rising sun is an amazing experience in itself. Not to mention that Ocean City offers to its patrons a great night life densely

Knowledge Management. Chunnel Project FTA Final Research Paper

Knowledge Management. Chunnel Project FTA Final - Research Paper Example The Chunnel project faced innumerable challenges in its initiation phase. When there is lack of scope then it leads to resource planning, cost estimating as well as budgeting difficulties. Furthermore, the other challenge faced by Chunnel was related to air-conditioning cost as well as formation of Intergovernmental Commission (IGC). The project was bid at US$5.5 billion but it completed at US$14.9 billion. The project took extra US$8.4 billion of funds to complete successfully. It was also noted that the project required additional 19 months to complete. The main reasons behind the delay in the project were the alteration in the decision made by the IGC. It was noted that the decision of IGC to alter the design of the Eurotunnel from 600 mm doors to nearly 700 mm doors deferred the project to 9 months. It was because of the contractual agreement the project was not capable of paying much attention towards teamwork. During the course of the project, it was difficult for the team memb ers to come to a mutually agreeable solution when confronted with material issues because of the incomplete requirements as well as scope changes. Therefore, lack of communication seemed to be one of the significant challenges faced by Chunnel. During the development step, the project faced issues related to lack of investment in team building. Furthermore, project office did not consider previously leant lessons while preparing the project details. The project was making use of new technology and furthermore, it was an underground construction which was considered as a challenging task for the project manager and the workers. The control of the project was in the hands of financing banks as well as construction companies that paid due attention towards the factors of profit maximization as well as risk maximization. However, there was lack of focus upon the task of operations. With the implementation of the knowledge management

Feminism - A Personal Perspective Essay Example | Topics and Well Written Essays - 1750 words

Feminism - A Personal Perspective - Essay Example Women often cannot and many a time are not allowed to transcend this idea that brings in its wake a burden of expectations and constraints. There exist definite and stereotypical ideas about what womanhood means and feminism is the field of study that intends to shatter such obnoxious and repressive ideas. Though women’s study intends to place women at the center of all intellectual inquiries, the thing to be kept in mind is that the fact that feminism defies all stereotypical notions transcends all gender specifications. The fact that feminism intends to liberate women from the shackles of all preconceived notions also assumes the relevance of same rights and prerogatives for men. Feminism intends to revolt against all forms of repression of women and the rights it intends to seek are or should be universal, transcending all gender specifications. Feminists should remember that this ideal is not a philosophical pie in the sky but is, in fact, imperative for the relevance and sustenance of all forms of feminist struggles. â€Å"The true form of revolutionary change is never merely the repressive situations that we seek to escape, but the piece of the oppressor that is planted deep within each of us.† It is imperative for the adherents of feminism to not to fall into the male trap of hating men. The very fact of doing so not only justifies and establishes the stereotypical notions of masculinity in our society but at the same time authenticates the stereotypical notions about women.

B2B Exchanges and Supply Chain Assignment Example | Topics and Well Written Essays - 2500 words

B2B Exchanges and Supply Chain - Assignment Example Supply webs (or vortals) serve industry sectors by integrating the supply chain systems of various buyers and sellers creating virtual trading communities (Turban et al, 2006). An example of how B2B exchanges might operate is shown in fFigure 4. E-marketplace operators hoped to create a true value-added experience for their customers (marketplace participants) and to reach the aspired scale (Schneider, 2000). [I do not understand what the previous phrase means] Currently, B2B exchange platforms can support whole trading networks from the planningprocurement of the raw materials upthrough to to the sellingsale to the final customer, supporting new structures and relationships in the supply chain (Hayes, 2005). [You should use an example of these structures/relationships to make your meaning more clear] Thus, the value proposition of B2B exchanges can move away from price minimization towards cost optimization through improved efficiencies and tightened coordination between buyers and sellers. According to Lejmi (2005) researchdefines, supply chain management (SCM) involves as the coordination of both online and traditional delivery channels. This includes the settlement phase of each transaction on e-marketplaces, which must be taken into consideration when planning demand and supply in a given network. On the other hand, e-marketplaces can be used as supplementary channels to the efforts to get rid ofto ameliorate inefficiencies in the supply chain in order to remove excess inventory. B2B exchanges, which are centralized systems, can build the basis for SCM. Moreover they allow solving two of the major problems faced by SCM systems: discontinuities in the information flow and the lack of trust among the different partners (Knolmayer et al, 1999). Figure 5 describes different types of B2B exchanges offering different advantages for the participating companies and can support specific SCM functionalities in different ways. The private exchange1 could be the most useful type for introducing the supply chain optimization between member companies. This type of e-marketplaces enables a companyan organization with dominant position in the supply chain to strengthen the collaboration and synchronization with its trading partners. The mostA knownwell known example among of a private exchanges would beis Dell's eHub accessible from Valuechain.dell.com from Dell. Figure 5: B2B exchanges support for SCM functionality Source: Lejmi, 2005 B2B applications are offered online so they can serve as supply chain enablers that offer distinct competitive advantages. Hoffman et al (2002) argues that various B2B types have different effect on supply chain relationships. B2B prA ivateprivate B2B e-marketplace provideprovidess a companyan organization with high supply chain power and high capabilities for online interactions. This is basically how much bargaining and control power a companyan organization has. On the other hand, joining a public e-marketplace, provides a businessan organization with high buying and selling capabilities, but will result in low supply chain power. Companies that choose an intermediary to do their buying and selling

The Character of Curleys Wife Essay Example for Free

The Character of Curleys Wife Essay A reason for Steinbeck portraying to the colour red may be to foreshadowing the blood that was to be seen at the end. Curley’s wife attracts all the guys in the ranch. She uses the excuse that she is looking for Curley to talk to the guys. She does wear red lipstick; the colour red is again used as a symbol because it’s a primary colour therefore a lot of children are attracted to it because of the brightness in the colour. It attracts Lennie as he has a 4 year olds mind that can’t control his feeling but still stops and stares at Curley’s wife. He says that â€Å"she’s purty† very defensively (pg35). On the other hand George doesn’t like her at all. On page 35 there’s lots of negativity about Curley’s wife coming out of George’s mouth. He says â€Å"Jesus what a tramp, so that’s what Curley picks for a wife† Steinbeck has created a character that can’t stand Curley’s wife this is because he doesn’t want to lose his job by getting into trouble like their last place of work. I think when his talking to Lennie saying â€Å"Don’t you even take a look at that bitch. I don’t care what she says what she does I seen’ em poison before but I never seen no piece of jailbait worse that her. † (pg36) He has shown that his past is one of the reasons that he don’t like Curley’s wife, he also thinks she’s nothing but trouble and doesn’t trust her at all. Another character in the novella is one of the only one who is the nicest to Curley’s wife. He goes by the name Slim, in the novella everyone on the ranch looks up to him he’s a thoughtful tall man. Curley thinks that Slim and Curley’s wife have a relationship but Curley’s wife is just lonely and needs somebody to talk to because there isn’t any love between Curley and his wife. She says in the novella â€Å"think I’m gonna stay in that two-by-four house and listen how Curley’s gonna lead with his left twice and then bring in the ol’ right cross? † this means that she is very lonely and trapped in a loveless marriage. Curley wears a glove on his hand the ‘glove of Vaseline’ because he wants his hand to be soft when he is making love with his wife. He is very proud to show everyone this glove but this is a bad image on Curley’s wife because he is only using her because she is attractive and showing all the other guys on the ranch his sexual side with her. Curley’s wife only married Curley because of the great depression and life was hard so she thought because Curley is the bosses son she will have a good life but she didn’t! Curley’s wife came across as a trampy flirtatious character but this opinion changes when she is in the barn with Lennie opening up her feelings which showed us that she wasn’t just a tramp but a woman who had a dream, it also showed us that she was lonely like the other characters in the novella. Steinbeck made her into a character a sensitive hopeful and made herself into a normal human being and also a very weak female. Curley’s wife dreamt of being an actress and said Coulda been in the movies, and had nice clothes. This is showing that Curley’s wife is very upset about the way her is life is at the moment. In conclusion I think Curley’s wife is one of the strongest but loneliest characters in the book because after everything she has been through with her mother, Curley and being alone she didn’t open up to anyone except Lennie, but he kills her at the end because of his unknown strength. I also think Lennie did Curley’s wife a favor because she was moaning about her terrible life to him like she wanted it to end. Steinbeck portrayed Curley’s wife as an interesting and complex character to make the reader more curious on the way she is shown. Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE John Steinbeck section.

Leadership Approach Paper Essay Example for Free

Leadership Approach Paper Essay Organizational behavior comes into play to aid management in enhancing their understanding of human behavior within organizations to better communicate, allocate resources, delegate tasks, plan, organize, direct, and control work activities. The main purpose of understanding organizational behavior is to increase leadership effectiveness, motivate workers, and inspire them to work toward a common objective. Although there are many leadership approaches, we will focus on the situational leadership approach. We will analyze the purpose, strengths and weaknesses of the situational leadership approach, and provide an example of how it can be applied to real situations. Situational Leadership Approach As it name suggests, the situational leadership approach states that leaders should use different approaches as situations change. In short, leaders should be flexible, embrace change as it comes, and be capable of adapting to it. The situational leadership approach is a model that was developed by Kenneth Blanchard and Paul Hersey in 1972. The theory states that leaders should match their leadership style to the maturity of followers and to the specific tasks on hand (Lerstrom, 2008). As people within organizations acquire more experience and become more knowledgeable about their job, leaders will need to adapt new leadership styles to keep these people motivated. According to May (2013) the core concept of the situational leadership approach is that â€Å"one size does not fit all†. The best leaders are not only those who have a vision, but â€Å"the most successful leaders are the ones who are able to adapt their leadership styles across a broad range of varying maturity levels readily present within the average organization (May, 2013). † Moreover, using the situational leadership approach suggests that leaders use a mix of other leadership approaches to be effective. According to Phatak (2012), â€Å"The philosophy of a leader should be flexible enough to adapt to situations and changing times. We need a mixture of transactional and transformational leadership techniques to get the job done. The basic idea behind this theory is that one must adapt strategy with changing conditions. † Strengths As mentioned earlier, situational leadership allows for more flexibility. As the world evolves, organizations have to make adjustments to survive. Tomasco (2013) states that with the situational leadership approach, leaders get the opportunity to adapt their leadership style to their followers’ needs. Consequently, as leaders effectively match their leadership style to situations and followers’ needs, work activities will run smoothly, interactions will be more successful, relationships will be built up, and followers will achieve optimum performance. Weaknesses Although the situational leadership approach appears to be the best course of action due to its flexibility, it has weaknesses that one cannot ignore. Phatak (2012) explains that constantly changing strategies with time, a leader will find it difficult to implement new strategies on the go. A long term vision may elude him due to constant changes. † Further, Wile (2013) identifies four weaknesses of the situational leadership approach which are confusion, leadership or management, outside factors, and perception. Indeed, followers may become confused as leaders change a newly implemented leadership strategy as a result of changing conditions. The situational leadership approach is often misconstrued with a management strategy to lead employees to achieve better outcomes. One cannot downplay the impact external factors have on organizations and organizational behavior. Leaders should demonstrate their ability to understand the organization’s external environment and to assess followers’ behavior to implement a leadership approach that will work. Finally, people within organizations have different perceptions and react differently in similar situations. Hence, the situational leadership approach may not give accurate predictions of followers’ behavior. Situational Leadership Approach in Real Life Alan Lerstrom from Luther College did a case study using the situational leadership approach in which he demonstrated how academic advisors can alter their leadership style based on students’ maturity as they advance higher in their studies. Lerstrom applied the Hersey and Blanchard’s model of situational leadership in the case study. The model suggests that effective leaders will adjust their leadership styles in accordance with changing situations and followers’ maturity. According to Lerstrom (2008), Jay, the student in the case study began showing signs of maturity as he better understood the major he wanted to pursue and classes he needed to enroll in. Also, Jay became more confident about his abilities, understood the requirements associated with his major, and was more willing to communicate with the advisor. â€Å"Situational leadership provide theoretical and practical tools that help advisors in understanding changes in the readiness levels of their students, and it suggests patterns for relating to students (Lerstrom, 2008, p. 7). † Conclusion Situational leadership is the approach that states that leaders must be flexible enough to adapt their leadership styles to changing situations, to specific tasks, and to organizational behavior. This study showed that although the situational leadership approach yields positive outcomes it has weaknesses. Thus, it is important to leverage the strengths of the approach to alleviate its weaknesses. For increased effectiveness, leaders will need to use organizational behavior research methods to better understand the situations at hand, their followers’ perceptions, and the organization’s internal and external environments. This method will provide guidance in applying the appropriate leadership style. References Lerstrom, A. C. Advising Jay: A Case Study Using a Situational Leadership Approach. NACADA Journal; Fall2008, Vol. 28 Issue 2, p21-27, 7p May, R. (2013). Basics of the Situational Leadership Model. Retrieved from http://www. businessdictionary. com/article/724/basics-of-the-situational-leade rship-model/ Phatak, O. (June 20, 2012). Pros and Cons of Leadership Theories.

The Maori Religion And Rituals Of Various Cultures Religion Essay

The Maori Religion And Rituals Of Various Cultures Religion Essay This essay discusses the Maori religion and variety of culture of the indigenous Maori community. It also discusses the death rites and the rituals of various Maori cultures, for instance, the marriage, death and birth rites and rituals among others. Starting with the rich Maori religion Russell (2006) points out, that the Maori people believe in the existence of spiritual beings and a supreme supernatural being called lo. They believed that lo is only revealed to those who have reached a particular level of class preferable the most learned in the Maorisà ¢Ã¢â€š ¬Ã¢â€ž ¢ society. But all of them regardless of class or age believe in the existence of eight gods whose parents are called Rangi and papa. There is gods of the forests and the forefathers called Tane. There is the god of sea called tangaroa. There is the god of agriculture and peace known as rongo. They also have god of weather and god of the uncultivated food known as Tawhitimateo and Haumia respectively (Keith, 1980). The Maoris also have god for earthquakes that is called Ruaumoko .Their belief in the existence of darkness and evil makes them to believe in the existence of the god that caused the same known as Whiro (Russell, 2006). There is also a special god for war who is also responsible for the invention of the snares and digging sticks. On the other hand, each Maori tribe had a special god for war. The gods for war were useful when the tribes went for war. Apart from the war gods, each Maori family had family gods and spirits. The family spirits had their origin from the dead, abortions or miscarriages (Siers, 1976). In the Maori religion there is association with the visible symbols that has a natural phenomenon. These symbols are the rainbow, the comets, trees and even stones. Living creatures such as birds, fish and lizards also have a connotation in their religion. There is also carving of gods either from sticks or stones that are worshipped. The Maori have god families. Another important aspect of the Maori culture is on the death and funeral rituals. The dead body that is known as tupapaku is traditionally preserved and kept in a special meeting place called marae. The body has to stay for three consecutive days in this house and the body is never to be left alone even though the coffin is usually left open till the burial day. The mourning period is occasioned by wailings from the women and speeches are made in Maori language (Keith, 1980). Orupa that is the cemetery is adjacent to the marae. According to Siers (1976) those who view the body are required to wash their hands afterwards using water or bread that is usually at the exit In Maori culture the burial and funeral rituals of important people are carried with pomp as they believe that these people will send protective spirits afterwards. For example, the death and funeral ritual of a chief is characterized by immense decoration of the body using feathers. The skulls of the enemies are placed at the feet, while all the remains of the ancestors are put at the head. On the poles next to the body there is heads of the enemies. During the mourning period, relatives of the dead are not allowed to touch food using their hands but they are fed by their relatives, friends or members of the tribe. They just have to open their lower jaws and food tossed into it. In showing their sorrow people cut their bodies using shells and the profound bleeding is symbolic for the immense loss incurred by the bereaved (Russell, 1996). According to Keith (1980), on the burial day the chief have to be buried with all things that are valuable in the Maori community. He also points out that, the burial of the dead does not end with the first burial but there is the second burial known a secondary burial. In the second burial, the remains of the dead are removed from their primary burial place. These bones are then cleaned and painted with red ochre. The remains are then taken from village to village for a second mourning and later buried this time round in a sacred place (Keith, 1980). Another important culture among the Maori is the welcoming culture that is characterized by a number of rituals. This culture was called marae by the Maori people (Siers, 1976). During this ceremony women perform oratories called karanga. According to Keith (1980), the karangas are done in Maori language and these oratories are both educative as well as entertaining. Russell (1996) says that, after the karangas there are formal speeches from the host. These speeches are known as whaikorero. A song called waiata is sung by various groups immediately after the speeches. Gift giving is another important occasion during the welcoming culture. The gifts also known as koha are given out followed by karanga. Russell (2006) points out another symbolic ritual in the welcoming culture as the pressing of the noses, also known as hongi which is a sign of appreciation. To mark the end of the ceremony, a meal called hakari is usually shared (Siers, 1976) According to Keith (1980) the third culture with rituals in the Maori community is the marriage and wedding ceremony. In choosing partners members of the opposite sex can either choose their partners or the partners chosen for them by the elders. But the female can turn down the advances of the opposite sex by putting a mark on their forehead called atahu. Courtship generally varied in the Maori culture in that, some tribes simply proposed by capturing the potential bride. This tactics sometimes turn violent. In Maori marriage, adultery was heavily punishable. The punishment was in form of plundering the homes of the couple. Divorce was not ruled out. It was ritually carried out using water (Siers, 1976). The wedding usually takes place in the marae and during this ceremony a relative of the groom challenges the father of the bride to come forward for a fight. The father of the bride approaches the relative of the groom as if he is ready for a fight but instead stretches his hand and greets the challenger (Keith, 1980). Another culture of the Maori is the birth culture and the rituals that accompany it. Russell (1996) says that, the Maori women control the birth process but it is the midwives known as the tohunga who have control on the conception, abortion, birth and parenting. The women has to follow strict guidelines from the tohunga and during the delivery time, women deliver either in squatting or standing positions with minimal support offered on request. The Maori women either gave birth in an open place away from the main dwelling or in a temporary structure made for the same and were burnt at the end of it. This temporary structure was called whare kohanga or simply the nest place (Keith, 1980). The nest place was meant for high ranking women on their first deliveries. The placenta is usually buried. According to Siers there is an important ritual rite called tihe that is usually performed during child birth. It is a form of baptism that resembles the modern mode of baptism in Christianity. In most cases, there is chanting and singing to welcome the newborn baby. Gifts are also given out by the family members. Giving the Maori culture without giving the type of food, their economic activities, clothing and the traditional Maori culture will not make the discussion on the Maori culture, religion and rituals complete, therefore these aspects will be mentioned on the preceding paragraphs. Keith (1980) points out that, the economic activities of the Maori culture vary with the location. He says that they are hunters, gatherers, and farmers. They hunt birds such as pigeons, ducks, and rat among others. Those that live along the coastal lines hunt grubs, earthworms, fish, shellfish, and sometimes whales. The Maoris use dogs for hunting purposes and the Maori are said to be cannibals thus thy also survived through eating each other (Keith, 1980). Russell (1996) says that on art, the Maori has paintings and weavings mostly done by women. The indigenous Maori is characterized by group performance called kappa haka. There is also oratory that is authentic and has both entertaining and educative influence. The clothing is accompanied with tattooing of faces where women tattooed their lips and chins a method called ta ngutu. The tattooing was done either through piercing or pigmentation of various body parts (Keith, 1980) Siers (1976) says that in the traditional Maori culture, society is segregated into small villages called kainga. These villages contain members of one of more members of a tribe usually called hapu. The kainga varies in sizes depending on productivity and population density of the regions. There are also villages that are fortified called pa. Each village has a store called pataka where war weapons, fishing gear and preserved foods are stored. The villages also have well decorated houses called whare whakairo which were for indoor meetings and entertainment of guests In conclusion the rich indigenous culture of the Maori has been greatly influenced by modernity leading to some aspects being eroded. Has a result the Maori culture and religion has changed in the recent past (Keith, 1980).

John Locke :: Empiricists, Empiricism

John Locke's, An Essay Concerning Human Understanding (1690), was first criticized by the philosopher and theologian, John Norris of Bemerton, in his "Cursory Reflections upon a Book Call'd, An Essay Concerning Human Understanding," and appended to his Christian Blessedness or Discourses upon the Beatitudes (1690). Norris's criticisms of Locke prompted three replies, which were only posthumously published. Locke has been viewed, historically, as the winner of this debate; however, new evidence has emerged which suggests that Norris's argument against the foundation of knowledge in sense-perception that the Essay advocated was a valid and worthy critique, which Locke did, in fact, take rather seriously. Charlotte Johnston's "Locke's Examination of Malebranche and John Norris" (1958), has been widely accepted as conclusively showing that Locke's replies were not philosophical, but rather personal in origin; her essay, however, overlooks critical facts that undermin e her subjective analysis of Locke's stance in relation to Norris's criticisms of the Essay. This paper provides those facts, revealing the philosophical—not personal—impetus for Locke's replies. INTRODUCTION "Locke's Examination of Malebranche and John Norris" (1958), by Charlotte Johnston,1 connects John Locke's posthumously published treatise on the philosophy of Nicolas Malebranche to the replies he had written to an English philosopher and theologian, John Norris of Bemerton. When Locke first published An Essay Concerning Human Understanding (1690),2 Norris, aided by the philosophy of Malebranche, responded with the first critique of the Essay, entitled "Cursory Reflections upon a Book call'd, An Essay Concerning Human Understanding," and appended to Norris's Christian Blessedness or Discourses upon the Beatitudes (1690).3 Three texts: "JL to Mr. Norris" (1692), An Examination of P. Malebranche's Opinion of Seeing All Things in God (1693),4 and Some Remarks Upon Some of Mr. Norris's Books, wherein he asserts P. Malebranche's Opinion of our Seeing all Things in God (1693),5 according to Johnston, were all a direct response to Norris. Johnston's essay, which has been widely accepted, clearly shows the interrelatedness of the texts; however, her appraisal of them as a response to Norris, incorrectly devalues their philosophical seriousness by overestimating the importance of a personal quarrel between Norris and Locke. She concludes her essay with this summation: "the stimulus for these three papers came directly from Norris, from his criticisms of the newly published Essay, and still more from his personal relationship with Locke"; otherwise, "Locke's opposition to the theory of vision in God would surely have remained unexpressed, since he felt the notion to be sufficiently absurd to die of its own accord.

Ringler Associates Essay -- Business, Customer Service

Ringler Associates is the world’s oldest and largest settlement annuity firm. Created by locally based experts providing personal service, the company has offices in major litigation centers in the U.S., and in London. From its founding, Ringler Associates took the partnership approach to building a team of professionals. Therefore, every Ringler Consultant is an independent owner and thus highly motivated to exceed customer expectations. This tradition of independence and entrepreneurship has inspired numerous innovations at Ringler, including the incorporation of various types of trust concepts in the structured settlement proposal. Ringler consultants also pioneered the use of sophisticated damage analysis and life care plans in structured settlements, which better define both the needs and costs for the injured person’s future care. From its founding, Ringler Associates took the partnership approach to building a team of professionals. Therefore, every Ringler cons ultant is an independent owner and thus highly motivated to exceed customer expectations. Structured settlements are a Life Insurance product. Structures pay out to claimants as do annuities, in a payment stream. The difference is that these annuities are only available to parties that have been injured in a personal injury accident or a workers’ compensation accident. The key component of a structured settlement is that all of the interest that is earned is NOT taxable; this is different than most investments which are tax differed. Ringler is the 800-pound gorilla in the structured settlement industry. Within Ringler, there are 60 offices in the major metropolitan cities with 130 brokers across the country. There are an estimated 400 brokers total in the indu... ...ofitability to drop to kick the board into gear. Ringler needs to be proactive and not reactive. Innovation moves to fast to be reactionary. I have setup a meeting with the board, details of which I shall not bore you with, but it was an incredible arduous process. I am going to make very near the same presentation that I gave in class. Of course, I will leave out the part about the â€Å"borg†. I will present to the board that Ringler needs an innovation team. One that is made up of the people of Ringler for the people of Ringler. If I present the team in a way that will not threaten the board, I believe I can get it passed. As you said, to change the culture of a company is a very hard thing to do. I feel with the skills and ideas that I have learned in this class, I will try to be proactive and effect change on inertia before Ringler enters the death rattle. Ringler Associates Essay -- Business, Customer Service Ringler Associates is the world’s oldest and largest settlement annuity firm. Created by locally based experts providing personal service, the company has offices in major litigation centers in the U.S., and in London. From its founding, Ringler Associates took the partnership approach to building a team of professionals. Therefore, every Ringler Consultant is an independent owner and thus highly motivated to exceed customer expectations. This tradition of independence and entrepreneurship has inspired numerous innovations at Ringler, including the incorporation of various types of trust concepts in the structured settlement proposal. Ringler consultants also pioneered the use of sophisticated damage analysis and life care plans in structured settlements, which better define both the needs and costs for the injured person’s future care. From its founding, Ringler Associates took the partnership approach to building a team of professionals. Therefore, every Ringler cons ultant is an independent owner and thus highly motivated to exceed customer expectations. Structured settlements are a Life Insurance product. Structures pay out to claimants as do annuities, in a payment stream. The difference is that these annuities are only available to parties that have been injured in a personal injury accident or a workers’ compensation accident. The key component of a structured settlement is that all of the interest that is earned is NOT taxable; this is different than most investments which are tax differed. Ringler is the 800-pound gorilla in the structured settlement industry. Within Ringler, there are 60 offices in the major metropolitan cities with 130 brokers across the country. There are an estimated 400 brokers total in the indu... ...ofitability to drop to kick the board into gear. Ringler needs to be proactive and not reactive. Innovation moves to fast to be reactionary. I have setup a meeting with the board, details of which I shall not bore you with, but it was an incredible arduous process. I am going to make very near the same presentation that I gave in class. Of course, I will leave out the part about the â€Å"borg†. I will present to the board that Ringler needs an innovation team. One that is made up of the people of Ringler for the people of Ringler. If I present the team in a way that will not threaten the board, I believe I can get it passed. As you said, to change the culture of a company is a very hard thing to do. I feel with the skills and ideas that I have learned in this class, I will try to be proactive and effect change on inertia before Ringler enters the death rattle.

Adam Sandlers Kids Choice Award :: essays research papers

Adam Sandler is in control -- really The clout of a child-man Monday, April 14, 2003 Posted: 1:07 PM EDT (1707 GMT) Adam Sandler accepts a Kids' Choice Award for best movie actor. Many adult movie critics would disagree. -------------------------------------------------------------------------------- Story Tools -------------------------------------------------------------------------------- RELATED †¢ Review: Jack's back in 'Anger Management' †¢ 'Anger' tops box office with $44.5M LOS ANGELES, California (AP) -- Adam Sandler, who's become one of Hollywood's top box-office draws by playing infantile men prone to fisticuffs and tantrums, displays in real life a shambling politeness and faux-naive modesty. With a shy smile, he often looks down as he speaks, while deflecting questions with self-deprecating jokes. The 36-year-old comic's almost childlike behavior conceals his status as a Hollywood workaholic who's unwaveringly loyal to his friends. "I was in his office 12 hours a day, and he was either working with me, or working on editing something else, or working on one of his other projects," said David Dorfman, screenwriter of "Anger Management," which co-stars Sandler and Jack Nicholson. "He worked nonstop." Sandler has used his clout not only to gain greater control over his own films, but also to boost the careers of former "Saturday Night Live" friends such as Rob Schneider, David Spade and Dana Carvey by guiding their pet projects through the studio system. Dorfman described Sandler as "a benevolent mogul," and Carvey said his 2002 film, "The Master of Disguise," would have gone nowhere without Sandler's help. "I mean, I owe him. I don't really know why he did it, you'd have to ask him. But it was great to have him push it through. I guess I was nice to him on 'Saturday Night Live,' " Carvey said, adding with a laugh: "Thank God." Critical roasting But some Sandler favors backfire. He gave directing duties of "The Master of Disguise" to his longtime production designer Perry Andelin Blake, although Blake had no previous experience. Critics complained that the film was a mess, and Sony was still reworking the movie shortly before its release last summer. Carvey had already starred on the late-night comedy show for five years when Sandler began appearing in 1991, the same year as Spade, whose 2001 film, "Joe Dirt," and upcoming "Dickie Roberts: Former Child Star" were produced by Sandler. Sandler co-stars with Jack Nicholson in "Anger Management." During his five-year run on the show, Sandler was known for impish characters such as Canteen Boy and musical bits such as Operaman.

Nature And Purpose Of The Conceptual Framework Accounting Essay

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