Challenges of Teaching Students with Ebd free essay sample

There is a lot of discussion and disarray when characterizing enthusiastic or conduct issue (EBD). Until 1997 this classification was distinguished as genuine passionate unsettling influence (SED). With the formation of IDEA in 1997 this class was changed to passionate unsettling influence (ED). While the central government despite everything utilizes ED as there recognizing class for this handicap, most experts allude to it as enthusiastic or social issue (EBD). The distinguishing names are by all account not the only disparities between experts who work with these kids and the administration. The national government characterizes enthusiastic unsettling influence as showing qualities that antagonistically influences instructive presentation over a significant stretch of time. More than one trademark must exist and in a specific degree. These attributes include: trouble learning without the present of different elements, inadmissible associations with companions and instructors, improper practices and sentiments, advancement of physical side effects when issues emerge (Yell, Meadows, Drasgow, amp; Shriner, 2009). While it is huge that this issue is characterized as an inability by the national government, in this way offering important types of assistance for these understudies, it is defective. There does not have a particular models in the time allotment and the level of manifestations. The Mental Health and Special Education Association adjusted a definition that is accepted to be progressively useful while distinguishing understudies with EBD. They characterize enthusiastic or conduct issue as: â€Å"exhibiting passionate or social reactions in school programs are so unique in relation to fitting age, social, or ethnic standards that the reaction unfavorably influence instructive performance† Mental Health and Special Education Coalition, 1990). They note that this effects scholarly, social, professional or individual abilities for in excess of a run of the mill timeframe as a reaction to a distressing circumstance. The practices must be shown across two settings, one being school and are not diminished by guidance in the general instruction study hall (Health and Special Education Coalition, 1990). The definition incorporates the statement that this incapacity can exist together with others handicaps. The National School Boards Association dismissed this definition when introduced and keeps on utilizing their definition as the device for characterizing kids in this handicap class. They felt that the definition would altogether build the quantity of understudies distinguished as having an incapacity under the ED class (Yell et al, 2009). Debate remains concerning the meaning of ED, which could cause deferrals or absence of essential mediation administrations for some, understudies experiencing EBD. A noteworthy test in ordering understudies inside the EBD class is that they can exist together with different incapacities. Understudies can be misclassified as a having another incapacity or carefully be believed to be freak. This is because of the way that numerous instructors can't perceive the qualities of understudies with EBD. Understudies with passionate or social unsettling influences are subjectively in the normal or better than expected range, however reliably perform beneath ordinary. These scholarly shortfalls can be credited to instructors not understanding this classification of incapacity and not giving the important backings, conduct procedures, successful instructional techniques or educational plan to address their issues. Understudies with EBD may likewise have a language issue. Periodically when a youngster can't adequately convey they will utilize wrong practices until they gain proficiency with the vital relational abilities (Yell et al, 2009). Understudies with EBD are much of the time taught for school infractions. The main strategy by numerous schools is to train understudies when they don't observe the standard. While this can be powerful, the teacher must decide the predecessor of the conduct with the goal for this to be a compelling redirection from submitting a similar infraction. This can be trying for a school on the off chance that they have not had the best possible preparing to play out an utilitarian social examination. It can likewise be tedious to gather the essential information, however in the event that we need to change undesired practices we should realize what the precursor is and the result that might be fortifying the conduct. In the event that an understudy is attempting to escape going to class, at that point teaching them with a suspension would just strengthen them to play out the equivalent wrong conduct once more. Another test for understudies with EBD is the capacity to associate with friends and grown-ups to make significant connections. Educators might be ignorant that their own social associations with their understudies sway their conduct also. In the event that an instructor centers around a student’s unseemly practices and just gives consideration for those practices, the understudy will be bound to proceed with the undesired conduct. A decent dependable guideline is to give three positives to each negative. Another test for EBD is the absence of understanding concerning viable systems to work with this understudy populace. In the event that teachers are not in the custom curriculum division, they likely don't have a lot of knowledge on this incapacity. Instructors may see these understudies as insubordinate and not furnish them with the important intercessions to assist them with being fruitful. Scholarly mediations ought to remember drawing in educational plan with a hands for approach (Yell et al, 2009). Social mediations have demonstrated effective when working with understudies with EBD. As referenced beforehand, playing out a practical social examination can help distinguish practices, their predecessors and outcome. When this information is gathered a positive conduct bolster plan can be executed to support the understudy. Procedures should be school wide and inside every study hall. Positive practices supports to forestall and intercede can assist understudies with diminishing undesired practices and increment favored practices. These techniques must be actualized over all situations to be best. When settling on instructive choices for understudies with inabilities, nobody individual should settle on that choice. It requires the info and cooperation of the whole specialized curriculum group to guarantee that the student’s needs are being met, the sum total of what components have been thought of, and that the required systems are proper and can be executed over all situations. The specialized curriculum group can comprise of: an extraordinary instructor, a general teacher, a VP, a parent, and a school analyst. Their jobs may shift, yet all have a similar objective as a top priority, to furnish the understudy with proper training as characterized by IDEA. The unique teacher gives data about how to instruct the understudy. She will work with the understudy all the time and give contribution on the fundamental facilities dependent on the student’s needs. The extraordinary instructor can likewise give separation of educational plan/guidance and make suitable IEP objectives (NICHCY, 2010). The general teacher knows the substance measures for his evaluation level and subject. He can recognize where the studentâ currently is and where they ought to be. In light of that data he can furnish the group with contribution on what the following movement ought to be to get the understudy to the following degree of accomplishment. He can give knowledge on what strengthening helps and mediation administrations are important to enable the understudy to be effective in his study hall. The general instructor will screen the advancement of the student’s IEP objective in his branch of knowledge. The VP on the SPED group serves the job of the â€Å"representative of the open agency† liable for the student’s instruction as distinguished under the IDEA (NICHCY, 2010). The second in command will manage to guarantee that uniquely planned guidance is given to the understudy. He likewise has the position to focus on assets and guarantee that the administrations depicted in the IEP will be given to the understudy. The school analyst can give data on the instructional ramifications of the child’s assessments. He has done evaluations including, the BASC-II, the ABAS, and the DSM-III. In light of appraisal results he will give input on fitting guidance to meet the child’s needs (NICHCY, 2010). A significant individual from the SPED group is the parent. She has knowledge into the kid that isn't visible in the instructive setting. She can give understanding with respect to how the understudy reacts to comparative circumstances at home. parent can likewise help distinguish the qualities and shortcomings of her kid. She can give contribution on IEP objectives with regards to what objectives are generally imperative to her and her kid. The parent will share data on learning styles, premiums, and give a diagram of past learning encounters. The analytic group is contained experts who deliberately put and offer important types of assistance for understudies. When working with understudies with EBD, this can be a test. So far the group has worries with recognizing understudies with EBD, as the government definition doesn't give points of interest, as two what period of time a conduct must happen to be considered EBD. Likewise, the group is worried that the measures isn't explicit enough in what number of setting the youngster should show the practices and how much. With the absence of data recognized under the IDEA 2004 it makes it very hard to distinguish these understudies. A few understudies thought to be EBD, likewise have different handicaps and the group isn't sure if that is the basic reason for the practices. The group thinks about whether an understudy falling in the Autism class can likewise be arranged as EBD. With so much vulnerability the SPED group depends vigorously on outside assets, for example, formative and conduct pediatricians for the finding of EBD. As a group they will make a proposal, subsequent to controlling the ABAS and DSM-III if the understudy is suspe

The French Wars of Religion Essay Example | Topics and Well Written Essays - 1250 words

The French Wars of Religion - Essay Example The well known and learned, denominational reflection on otherworldly issues and the revelation by the Catholic church that it held an incredible position in regards to profound issues plunged France out and about of contention. Wars of religion started in 1562 and proceeded up to the hour of Edict Nantes in 1598. It was the fighting that destroyed age, despite the fact that battled in erratic and uncertain way. These wars happened in France for a long time, as opposed to the hundred years of battling, they involved arrangement of wars rather one difference on the confession booth debate. As indicated by Benedict (2004), these wars comprised principally of common wars between the Protestants considered Huguenots and the Catholics that came about in such a great amount of carnage in France. Furthermore, the French respectable class of the place of Bourbons and place of Guise was associated with the fatal war that went on for a long time. Students of history have credited this fight as an intermediary between a Protestant, Queen Elizabeth I of England and King Philip II of Spain, every one of these individuals are said to have contributed militarily and monetarily to this war. At the time the war started, the Huguenots were the minority in that they involved uniquely of 7% of the French populace (Berce, 1990). Be that as it may, by topographical mishap, they wound up in an appropriate situation to battle when the war started. This war was a lot of a political clash as a strict fight. The fundamental clash was between the lord and the regal families who were Catholics and the dissent battle to have the option to love deliberately and openly tangled with this political clash. In France, the state and religion were bound together by people’s experience and psyche. There was no separation between the private and open, community and individual religion.

Let go of your Stresses!

Let go of your Stresses! A psychologist walked around a room while teaching stress management to an audience. As she raised a glass of water, everyone expected they’d be asked the “half empty or half full” question. Instead, with a smile on her face, she inquired: ”How heavy is this glass of water?”Answers called out ranged from 8 oz. to 20 oz.She replied, “The absolute weight doesn’t matter. It depends on how long I hold it. If I hold it for a minute, it’s not a problem. If I hold it for an hour, I’ll have an ache in my arm. If I hold it for a day, my arm will feel numb and paralyzed. In each case, the weight of the glass doesn’t change, but the longer I hold it, the heavier it becomes.” She continued, “The stresses and worries in life are like that glass of water. Think about them for a while and nothing happens. Think about them a bit longer and they begin to hurt. And if you think about them all day long, you will feel paralyzed â€" incapable of doing anything.It’s important to remember to let go of your stresses. As early in the evening as you can, put all your burdens down. Don’t carry them through the evening and into the night. Remember to put the glass down!Author Unknown Submitted by Tina

Essay on Post-Traumatic Stress Disorder - 1730 Words

Post-traumatic stress disorder (PTSD) affects 7.7 million American adults and can also occur during childhood. PTSD is an anxiety disorder that stems from a recent emotional threat such as a natural, disaster, war, and car accidents. PTSD usually occurs from an injury or coming close death. A person who has experienced a past traumatic event has a heightened chance of being diagnosed with PTSD after a current trauma. PTSD can also be determined by looking at one’s genes, different emotions, and current or past family setting. Normally, when a person without PTSD goes through a traumatic event the body releases stress hormones, which in time returns back to normal; However, a person with PTSD releases stress hormones that do not return†¦show more content†¦Research shows that many brain and hormonal changes may occur as a result of early, prolonged trauma, and contribute to troubles with learning, memory, and regulating emotions. Combined with a disruptive, abusive hom e environment, these brain and hormonal changes may contribute to severe behavioral difficulties (â€Å"Post-Traumatic† 1). If someone has a loved one or friend who is struggling or may be on the brink of developing PTSD there are two important key factors that can provide more help in determining if the person has it or not. These factors are called risk and resilience factors and they are able to determine who is more likely to develop PTSD and provide different actions that can be used to reduce the risk of developing PTSD. Some risk factors include living through a dangerous event and trauma, history of mental illness, witnessing the death of a person, the feeling of horror, helplessness, extreme fear, and having little to no social support from family and friends. Some resilience factors include seeking support, support groups, coping strategies, feeling good about one’s own actions in face of danger, and being able to act and respond effectively despite felling f ear ( What is Post-Traumatic Stress Disorder 4). These factors are very important and can act as a guide to help anyone who has PTSD and any family or friend who hasShow MoreRelatedPost Traumatic Stress Disorder980 Words   |  4 PagesToday we are here to figure out why is it that past events are the triggers that cause Post Traumatic Stress Disorder. Post-Traumatic Stress Disorder is an anxiety disorder that some people get after seeing or undergoing a dangerous event. There are various symptoms that begin to show or actions that can give a clear answer whether one may be diagnosed with this disorder. One of the many problems is that no age range is safe from suffering PTSD. One must ask themselves what set of events happenedRead MorePost Traumatic Stress Disorder851 Words   |  3 PagesPost Traumatic Stress Disorder Introduction â€Å"There are currently over 400,000 Veterans in treatment for PTSD (Post Traumatic Stress Disorder) and it is estimated that with the Iraq and Afghanistan wars there is an additional 33% increase in our returning soldiers.† Post Traumatic Stress Disorder has become a severe issue for veterans returning from overseas. One of the most effective, yet unused resources given to veterans to help them cope with their disorder is specially trained dogs. TheseRead MorePost Traumatic Stress Disorder884 Words   |  4 Pagesof traumatic incidents, such as mugging, rape, torture, being kidnapped or held captive, child abuse, car accidents, train wrecks, plane crashes, bombings, or natural disasters such as floods or earthquakes.† (NIMH) Families of veterans struggle to help their loved ones. â€Å"Post-traumatic stress disorder (PTSD) is an anxiety disorder caused by a person’s exposure to life-threatening or otherwise traumatic circumstances.† (Post-Traumatic Stress Disorder (PTSD). Post-Traumatic Stress Disorder affectsRead MorePost-Traumatic Stress Disorder1630 Words   |  7 Pagesare now accessing mental health services for the treatment of Post-traumatic Stress Disorder. Post-traumatic Stress Disorder (PTSD) defined by DSM-IV-TR is â€Å"characterised by the re-experiencing of an extremely traumatic event accompanied by symptoms of increased arousal and by avoidance of stimuli associated with the trauma† (Diagnostic and Statistical Manual of Mental Disorders 2000). There are many impacts and effects this disorder has on refugees requiring treatment, interventions, education andRead MorePost Traumatic Stress Disorder1004 Words   |  5 Pagescurrent criteria of Post Traumatic Stress Disorder has changed since the DSM-IV. In the DSM-V, the diagnostic criteria draws a clearer line when detailing what establishes a traumatic event. The DSM-V pays more attention to the behavioral symptoms that accompany PTSD and proposes four distinct diagnostic cluster s instead of three. They are described as re-experiencing, avoidance, negative cognitions and mood, and arousal. Re-experiencing is the spontaneous memories of the traumatic event, recurrentRead MorePost Traumatic Stress Disorder1086 Words   |  5 Pagesfirst hand the effects of posttraumatic stress disorder. It is not possible to respond to emergency after emergency and not be subject to some of PTSD’s effects. When I saw this topic in the list I felt compelled to use this opportunity to learn more. My hope is by increasing my knowledge, of a disorder so prevalent in my career field; I can recognize the symptoms in others and myself before there effect becomes devastating. Posttraumatic Stress Disorder, or PTSD as it is more commonly referredRead MorePost Traumatic Stress Disorder ( Ptsd )944 Words   |  4 Pageswith Post-traumatic stress disorder (PTSD Stats). Post-Traumatic Stress Disorder is a mental disorder common found in veterans who came back from war. We can express our appreciation to our veterans by creating more support programs, help them go back to what they enjoy the most, and let them know we view them as a human not a disgrace. According to the National Care of PTSD, a government created program, published an article and provides the basic definition and common symptoms of PTSD. Post-traumaticRead MorePost Traumatic Stress Disorder ( Ptsd ) Essay1550 Words   |  7 PagesPost Traumatic Stress Disorder â€Å"PTSD is a disorder that develops in certain people who have experienced a shocking, traumatic, or dangerous event† (National Institute of Mental Health). Post Traumatic Stress Disorder (PTSD) has always existed, PTSD was once considered a psychological condition of combat veterans who were â€Å"shocked† by and unable to face their experiences on the battlefield. Much of the general public and many mental health professionals doubted whether PTSD was a true disorder (NIMH)Read MorePost Traumatic Stress Disorder ( Ptsd ) Essay1401 Words   |  6 PagesAccording to the Mayo-Clinic Post Traumatic Stress Disorder, commonly known as PTSD is defined as â€Å"Post-traumatic stress disorder (PTSD) is a mental health condition that s triggered by a terrifying event — either experiencing it or witnessing it. Symptoms may include flashbacks, nightmares and severe anxiety, as well as uncontrollable thoughts about the event† (Mayo Clinic Staff, 2014). Post Trau matic Stress disorder can prevent one from living a normal, healthy life. In 2014, Chris Kyle playedRead MorePost Traumatic Stress Disorder ( Ptsd ) Essay1453 Words   |  6 Pages84.8% of those diagnosed Post-Traumatic Stress Disorder still show moderate impairment of symptoms, even 30 plus years after the war (Glover 2014). As of today, the Unites States has 2.8 million veterans who served in the Afghanistan and Iraq wars, of those it is estimated that 11 to 20% currently suffer from Post-Traumatic Stress Disorder. As of 2013, a total of 12,632 veterans of the Afghanistan and Iraq wars are currently diagnosed with Post-Traumatic Stress Disorder (Glover 2014). Of course it

Servant Leadership as Leadership Philosophy Free Essay Example, 2250 words

By providing opportunities for receipt of employee input, thus improving communications, the manager establishes a base where the results of his collaborative efforts begin to trickle back in the leader s direction in double the measure. This is how this pyramid would appear, visually, if it were inverted. The most virtuous elements of servant leadership include love, vision, trust, humility, service, and empowerment (Irving McIntosh, 2010, p. These are philosophical and humanitarian-related concepts that indicate a servant leader should be equipped with more compassionate characteristics related to personality and emotional bonding. These concepts border on moral and ethical principles, also with characteristics of marital relationships or close-knit friendships. In order to engage in these emotional attachments such as humility and love, there must be a foundation. That might indicate that the definition of servant leadership, as characterized earlier by Page Wong, requires tim e for a development of rather intimate or philosophical relationship arrangements. Whatever the actual or most fitting definition, servant leadership involves having a comprehensive understanding of the interpersonal and somewhat otherwise confidential knowledge of others in order to gain a response from others. We will write a custom essay sample on Servant Leadership as Leadership Philosophy or any topic specifically for you Only $17.96 $11.86/page

The system of slavery and resulting Free Essays

The system of slavery and resulting racial prejudice evoked negative reaction from many Americans. Their views came into conflict with the perception of slave labor as `normal` and economically sound part of everyday life prevalent in the mainstream community. some of them resorted to peaceful means for propaganda of their worldview like Harriet Beecher Stowe; others like Nat Turner initiated armed struggle to overthrow the hateful system. We will write a custom essay sample on The system of slavery and resulting or any similar topic only for you Order Now Nat Turner’s rebellion continues to evoke a mixed response, depending supposedly on the race of the evaluator and position on racial issues. On the one hand, Nat Turner was definitely a man of great leadership skills, able to motivate many people to fight against inhuman conditions of the Southern plantations.On the other, he is known to have ordered the murder of al white people including children and women, and the list of the rebellion’s casualties includes many people whose contribution to exploitation was but marginal. Similarly questionable are the methods of guerrilla warfare used by John Brown to liberate the slaves. This story demonstrates that centuries after, America continues to be divided on the issue of race and ways to overcome racial tensions. Harriet Beecher Stowe is certainly a less controversial figure. Her novel Uncle Tom’s Cabin is undoubtedly one of the most influential books in US history. Its significance was succinctly expressed by Abraham Lincoln in a personal meeting with the writer in 1862: â€Å"So you’re the little woman who wrote the book that started this Great War!†[1] While the President’s words were surely a polite exaggeration, it is certain that Stowe’s novel helped wake up many citizens who, much like herself before 1850, remained passive onlookers of slaves’ sufferings, informed those remote from the issue, and helped shape and develop the Abolitionist Movement. However, in the South she received negative publicity as people began to accuse her of exaggerating the horrors of slavery. To this date, Americans still live to some extent in the shadow of these events. Still, debates continue as to the need to compensate descendants for the atrocities of slavery, methods to be used for the rehabilitation of the African American community, and heroes of the anti-slavery struggle. For centuries, women remained on the sidelines of American society. Slowly but gradually, their role continued to rise as women’s rights entered the political agenda of the United States as an important issue. This change was made possible by the efforts of many outstanding women who upheld the cause of female liberation through the toughest of times. Harriet Beecher Stowe can be considered a precursor of the Feminist movement. In a letter to George Eliot, Stowe insisted that â€Å"emancipation of slaves must be followed by the emancipation of women†[2]. In an attempt to combine the two, Stowe wrote in New York newspaper Independent that women can be active in the abolitionist cause, striving to leverage their influence by signing petitions, sharing information, and organizing community anti-slavery events[3]. [1] Harriet Beecher Stowe Center. (2005). Harriet Beecher Stowe’s Life and Timeline. Retrieved June 10, 2006, from http://www.harrietbeecherstowecenter.org/life/ [2] Cavendish, R. (2001). Publication of Uncle Tom’s Cabin. History Today 51 (6), 54. [3] Harriet Beecher Stowe Center. (2005). Harriet Beecher Stowe’s Life and Timeline. Retrieved June 10, 2006, from http://www.harrietbeecherstowecenter.org/life/ How to cite The system of slavery and resulting, Papers

National Accounting Standards in Retail Industry free essay sample

This paper analyses the international firms under the national accounting standard in retail industry. The study applies two typically firms which are Woolworths from Australia and Walmart from the United States and compare the two firms in 4 perspectives. Firstly, the different in recognition of intangible assets, revenue, tax, inventory under IFRS (Aus) and U. S. GAAP. Secondly, describe consequence of the different recognition of accounting items and how it affects to financial statement and different regulation under AISC (Aus) and SEC (US). Thirdly, describe the factors that influence the accounting practices of Walmart and Woolworths. In the end, evaluate the theoretical benefits in adopting IFRS standards for both these two companies. Introduction Faced with the pressure of the globalization process and, over the past century, governments set several accounting standards. Countries follow different standard ? ccounting systems and also regulations. In the U. S. , Generally Accepted Accounting Principles are accounting rules used to prepare, present, and report financial statements for a wide variety of entities, including publicly traded and privately held companies, non-profit organizations, and governments. But in the recent years, Accounting and financial reporting has been undergoing some changes. This change is mainly brought about by the adoption of the International Financial Reporting Standards (IFRS) accounting by companies from more than 100 counties all over the world. These 100 countries have been previously using the GAAP or the Generally Accepted Accounting Principles. (Kotabe and Helsen, 2004) After seeing the many advantages of using the accounting, these countries have abandoned the GAAP and are now using the IFRS. This paper is to examine the international firms under the national accounting standard in retail industry. Woolworths and Walmart are the two of the most famous firms in retail industry. Whats more, Woolworths from Australia follow the IFRS and Walmart of the united state follow the GAAP. Those are the most typical firms and counties to explain the topic. Thus , we began to compare those two firms in different recognition of accounting items and the how these difference influence the financial report and compare the factors which have been influential in the determination of the accounting practices of the countries within which the firms operate ,also the benefits and drawback of using the IFRS. The variance of specific accounting item between Woolworths limit and Wal-Mart Although the purpose of financial reporting is similar, which is to provide useful information to investors for the prediction of future cash flow? Some specific accounting items are different, Such as, intangible assets, revenue, tax, inventory and so on. Because the accounting standard which the companies used is not the same, it can be proved by the data which shows in their own annual reporting. The variance performance is the following aspects, the recognition, measurement and the disclosure. As the following context, comparing with the annual report of Wal-Mart and Woolworths limits, much more detail about variance of intangible asset, income tax and revenue will be discussed. First of all, the recognition and impairment of intangible asset, such as goodwill, research and development cost and so on, is different shown in these two companies’ annual report. It is tight under the US GAAP, in other words, the A-IFRS which Woolworths limit used is more flexible. As known, the intangible asset is likely to property, plant and other equipment, which must be valued at their historical cost, identify their useful lives and amortized over those lives. According to the annual reporting supplied by two companies, they all test the lives of their indefinite goodwill and intangible assets and calculate the impairment loss. And the company notes: whenever there is an indication that the asset may be impaired. An impairment loss is recognized whenever the carrying amount exceeds the recoverable amount. (Woolworths limit annual report) And then, from the annual report of Wal-Mart, which follow the US GAAP, it shows that goodwill represents the excess of the purchase price over the fair value of net assets acquired in business combinations and is allocated to the appropriate segment when acquired. Wal-Mart annual report) And moreover, Goodwill and intangible assets which has indefinite lives will not be amortized; but the impairment expenses will still be evaluated at the fourth fiscal quarter or whenever events or changes in circumstances indicate that the value of the asset may be impaired. (Wal-Mart annual report) Secondly, the recognition of revenues is different. The revenue recognition under A-IFRS, which is similar to the IFRS, it focuses on if the majority risk and reward of ownership is transfer to the buyer. In the annual report of Woolworths limit, revenue is recognized only when it is probable that the economic benefits comprising the revenue will flow to the entity. (Woolworths limit annual report) And then, to the Wal-Mart, it follow the US GAAP, The recognition of revenue in US GAAP is different from IFRS, it depends on if the revenue is realized or realizable or income is earned and recognized. Hence, from the aspect of the Wal-Mart annual reporting, the Company recognizes sales revenue net of sales taxes and estimated sales returns at the time it sells merchandise to the customer. And the Company also recognizes revenue from service transactions at the time the service is performed. (Walmart annual report) The last one is income tax. It contains 2 parts: the current tax and deferred tax. It will be affected by tax rate, method used, law and policy. Compare with the two companies, they all count the current tax as one tax payable, it represent as a future liability, so the majority difference focus on the deferred tax. It shows the temporary difference. In the annual report of Woolworth limit. Deferred tax which using balance sheet method is provided, providing for temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. ]Woolworths limit annual report] And according to the information of Wal-Mart’s annual report, it use liability method to measure the deferred tax. The company notes: Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rate is recognized in income in the period that includes the enactment date. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts more likely than not to be realized. (Wal-Mart annual report) All of these have influence the financial statement. The difference in financial report and regulatory environment International financial reporting standard (IFRS) is the most publicly framework used in the world today to report their financial results. Woolworths limited in Australia followed this standard. As for US. , they followed the Generally Accepted Accounting Principles(U. S. GAAP) which is a accounting rules used to prepare, present, and report financial statements for a wide variety of entities, including publicly traded and privately held companies, non-profit organizations, and governments. The term is usually confined to the United States. Roberts, C. 2008), so Walmart limited followed it. As we mentioned before, there are some difference in accounting recognition, measurement and disclosure practices. These all affect to the financial reports. However, under IFRS, WOOLWORTHS use the FIFO costing method contrasts with the first in, first out inventory method, so the remaining inventory valued at FIFO more closely represents current or replacement cost. Meanwhile, Walmart values inv entories using LIFO(last in first out) method which is the lower cost in retail of accounting. Company administrators who have selected to use the LIFO method generally believe that costs will either remain stable or increase. It affects the financial statement. Walmart use LIFO accounting for inventory under LIFO. And it can affect less favorable financial results owing to earnings reductions and negative effects on the balance sheet as a company reports its financial position. In the balance sheet, there is the gross profit differential between the Walmart and Woolworths. The difference can be attributed to the increased cost of sales, resulting in illusory inventory profits when FIFO is used to value ending inventory. As the result, Woolworths would not be available for stockholder distribution. Meanwhile, Walmart’s current costs are matched against sales, and therefore inventory profits are not recorded. All the above discussion affects the balance sheet between two companies. For the cash flow statement, Walmart use LIFO, it can obtain a cash flow advantage. When inventory costs are rising, Walmarts tax payments decrease. As a result, owing to less taxes payment under the LIFO method of Walmart , greater cash flow results. With lower taxes, Walmart has increased amounts of cash for operations. And for Woolworths, it uses FIFO approach which with higher taxes and also less cash flow results. For the regulatory environment perspective, Woolworths from Australia follow the Australian Securities and Investments Commission (ASIC), meanwhile Walmart in the U. S. follow the U. S. Securities and Exchange Commission (SEC). The Australian Securities Investments Commission (ASIC) is an independent Australian government body and is Australias corporate, markets and financial services regulator. ASICs role is to enforce and regulate company and financial services laws to protect Australian consumers, investors and creditors and also contribute to Australian economic reputation and wellbeing by ensuring that Australian financial markets are fair and transparent, supported by confident and informed investors and consumers. The laws ASIC administers2005. ) The U. S. Securities and Exchange Commission (SEC) is a federal agency which holds primary responsibility for enforcing the federal securities laws and regulating the securities industry, the nations stock and options exchanges, and other electronic securities markets in the United States. Currently, the SEC is responsible for administering seven major laws that govern the securities industry. The enforcement authority given by Congress allows the SEC to bring civil enforcement actions against individuals or companies alleged to have committed accounting fraud, provided false information, or engaged in insider trading or other violations of the securities law. To achieve its mandate, the SEC enforces the statutory requirement that public companies submit quarterly and annual reports, as well as other periodic reports. In addition to annual financial reports, company executives must provide a narrative account, called the management discussion and analysis (MDA) that outlines the previous year of operations and explains how the company fared in that time period. Mandatory disclosure of financial and other information about the issuer and the security itself gives private individuals as well as large institutions the same basic facts about the public companies they invest in, thereby increasing public scrutiny while reducing insider trading and fraud. (Securities Act of 1933) The factors influence the accounting practices of Walmart and Woolworths There’re not obvious major international differences for accounting practices, however some factors still have been influential in the determination of the accounting practices of the countries. That the General Environment which affect the accounting practices of Walmart and Woolworths can be summarized as follows several factors: Economic environment factors, Socio-cultural factors, Political and Legal, Technological, and some other external influences. Economic environment factors n the world economy is appear general weakness and the uncertain environment, Walmart still had reported sales growth between 4% and 6%, amounting to $419 billion. The companys associates are around the world, like United Kingdom, Germany, China, and South Korea. The Walmart had grown from its rural Arkansas roots to become the one of the largest company in the world, and quite possibly the most powerful retailer. On the other hand, comparing to other nations, Australia and New Zealand have a high level standard of living. Thus, Woolworth operates in an economically sound environment. Also the purchasing power parity of GDP per capita in Australia is $39,699 which is ranked number 10 based on the 2011 estimates by the International Monetary Fund. (Wikipedia, n. d. ) Socio-cultural Walmart stores were toward the customers that stand in low-income segment; headquarters were reflective of the companys tendency to be tightfisted as they were housed in warehouse style buildings with minimalist decor. So, the central tenet of Walmart was Frugality, and every partner was expected to fully adopt this value in all its manifestations. It was also said that the company is homogenizing the marketplace by letting smaller towns dictate popular culture. For Woolworth is following the â€Å"sustainability strategy 2007-15† trend for sustainable corporate practices and green lifestyle. The Investors and customers who are understand of the environmental impacts of their investing and consuming behavior could choose Woolworth, because with a green-tag and patronize products that are organic. Also for their convenient and efficient services, the company addresses the needs of customers with time for shopping. Policy / Law In the policy and law factors, America and Australia are both following commonwealth law. So, Walmart and Woolworth only have a very slight difference in this respect. There are some policies for Woolworth benefits during the Australia-New Zealand Closer Economic Relations Trade Agreement (ANZCERTA). This trading cooperation leads Woolworth is operating between two countries brings into a single economy. Woolworth and its shareholders are also secure in the political stability of both countries. In â€Å"IMD World Competitiveness Yearbook†, Australia ranked 3rd and New Zealand 5th in 2011. Women were not allowing sitting in supervisory and managerial levels. There are said to be pending lawsuits waiting for Walmarts notions as the company has allegedly went against the labor laws. This maybe affect accounting practices of Walmart. Technological For Walmart and Woolworth use technology to maximize operational efficiency could decrease operating costs, and Walmart was a leader in this part. Very early on, the company realized the value of technology for investments, so the firm deployed a private satellite network. Through distribution centers and a central hub-and-spoke system of warehouses Walmart also managed much of its own logistics and the corporate logistics handled over million loads each year. Woolworth uses the information communication technology to improve the efficiency of their service and meet their customers. In 2008 it introduced the self-checkout machines that enable the customer to â€Å"scan, weigh and pay for their groceries via cash, credit or debit cards†. Palmer, 2008) the company also used the Service Oriented Architecture software to monitor their business activity, identify bottlenecks of their service in real time and reduce costs. Recently they introduced the Visa’s payWave to reduce waiting time of customers spent in checkout queues. (Budmar, 2011) Taxation Taxation is also an important part which could affect accounting pract ices of Walmart and Woolworth. US and Australia both are commonwealth country. US products implement a sales tax levied at the retail model, and retail enterprises engaged in business shall be according to the states tax rate on its sales place. In Australia, businesses provide goods and services, unified collection of 10% GST. Thus, Walmart has high cost to Calculate tax. The theoretical benefits of using IFRS A coordinated worldwide financial reporting could improve investor confidence in the decision making and risk assessment information they used. Conversely, if the same thing under different financial reporting systems and information published figures are different, apparently, in the thinking of investors who do not have professional skills accounting will be to lose credibility. So, this part will critically evaluate the theoretical benefits if Walmart and Woolworth which operating in US and Australia follow the IFRS standards There are not significant differences between USGAAP and IFRS, the following is Walmart using IFRS may produce benefits: 1. Uniform financial reporting for listed companies to increase data reliability and transparency, thereby reduces the investment costs, including lower interest rates and stock price. 2. For company, to prepare statements of expenditure and cost will be significantly reduced. Cancel the current USGAAP requirements cumbersome reconciliations, and savings for the enterprise. . In the case of the convergence of accounting standards, the professional development of accountants with professional qualifications will be subject to geographical restrictions. Movement of professionals is always a good thing. In general, the higher similarity of the Australian Accounting Standards and IFRS, and its formulation has a certain influence, so if the use of IFRS in Australia, less difficult. The treatment of AIFRS may lead to the results of its listed companies financial reports are different with the financial report prepared under IFRS. If the merger leads to the fair value increase or generate goodwill, Using IFRS, treatment will affect the future economic benefits due to lower depreciation and amortization expense and possible increase of assets. Comparing with the appropriate international body of the report, the body of the report of Australias non-publicly traded is under more disclosure requirements. In addition to compliance costs, the Australian reporting entities also disclose the sensitive and secret information, if Woolworth follow IFRS, the report of non-publicly traded does not need the disclosure of such information. In addition, using IFRS is not only from the consolidated financial statements, not require the preparation of a separate parent company financial statements. Also, increase the company from using the equity method. This could reduce the possibility of leakage of confidential and maintain a competitive advantage, and reduce the cost of financial reports. The Australia reported the main body must be to determine the fair value of subsidy by the non-monetary governmental, while the international body of the report can be notional amount of record such a government subsidy. Thus using IFRS is reducing the fair value of the donation of non-monetary assets, thus resulting in lower net asset value, but it will also result in lower depreciation expense. In conclusion the aim of Accounting standards internationally coordinated is to eliminate or reduce the differences between national accounting standards and accounting system, an increase in common with each other, so that gradually converge, and the financial information provided by internationally comparable and equivalents. With the international economic cooperation, the growing number of mutual investment, international capital markets continue to grow and develop, which makes the Internationalization of Accounting, more precisely, the internationalization of accounting standards become an irreversible trend.

Boethius Was Successful in His Argument That God Rewards and Punishes Justly free essay sample

Boethius was successful in his argument that God rewards and punishes justly. ’ Discuss (35) Boethius was a philosopher teaching at the end of the Roman empire, in his 40’s he was arrested for suspected conspiracy with the Eastern Roman Empire and was eventually put to death at the age of about 44/45. Whilst in prison Boethius wrote his book, ‘The Consolation of Philosophy’ where he discusses in great depth with Lady Philosophy issues with God’s omniscience. In his writings, Boethius identifies an issue with God’s foreknowledge, our personal autonomy and the impact of how we are to be judged as when we enter the life after this. He identifies that if God has foreknowledge and knows our future, He then knows what we are going to do which in turn removes the idea that we have freedom to do what we choose. He also sees that if we have no free will when it comes to our judgement we will be judged unfairly and unjustly as God will have caused us to do that evil or not intervened to stop us from committing that evil. We will write a custom essay sample on Boethius Was Successful in His Argument That God Rewards and Punishes Justly or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page There seems to be a considerable contradiction and inconsistency between God’s foreknowledge and the existence of free will. ’ (Boethius). Boethius in his book creates a dialogue with Lady Philosophy, a personification of pure reason, whilst he plays a naive questioner. Boethius starts by questioning whether we have free will or not to which Lady Philosophy replies. She appears to Boethius and reassures that as we have the ability to reason we must then have free will and this is due to fact that our reason is what we use to make judgements which enables us to make decisions. However there are different classes of freedom, the most is when we are in contemplation and the least is when we are addicted our let our desires rule our head. This however creates another issue for Boethius, if we are free then we will be able to do what we like however if God knows what we are going to do then we must not have free will. It is impossible for God to be wrong as he is God and is omniscience. Lady Philosophy answers Boethius be replying that God is eternal in the sense that he is a temporal, existing outside the category of time itself. However there is another definition of which Boethius thought was unsuitable. God is eternal and he has no begging or no end, he always has existed and continues to do so. Boethius rejects this as he can’t see how a temporal God can judge someone if he experiences time himself. On the other hand Boethius didn’t consider the flaws of his definition of eternal God; a God that is outside the category of time is one whom cannot be personal, this also means that it doesn’t fit in with the traditional religious view of God who keeps his covenant with his people and sends his son to save us. But it also has its strengths such as it maintains the majority of the attributes of God, such as incorporeal and immutable. Boethius concluded from his characterization of an eternal god that God is like a bird flying over a man walking down the path, the bird can see where the man has been, where he is and where he is about to go all at once. This is a power that God is able to use due to him being outside of time, he can see everyone’s past present and future simultaneously. His knowledge is total however not causal. Boethius expands on his idea of divine foreknowledge and goes onto explain the different types of necessity; simple and contingent. Simple necessity is related to a person’s nature so for example â€Å"man is a rational animal. † Whereas conditional necessity isn’t tied to the objects nature so for example you see Socrates sitting down it is conditional necessity because it is not in his nature to sit down as he has freedom to stand up in the next moment. From this Boethius concludes that God’s knowledge is total and not causal, he maintains that we have personal freedom and that God rewards and punishes us justly. However through this though a temporal God can be seen as an un-caring and un-omnibenpevolant as he cannot interact with us, he cannot answer our prayers, intervene with us and perform the miracles in the world. Conversely if we do not try to defend our personal freedom we also result in an un-loving and un-caring God. To conclude, I feel that Boethius was successful in his argument that God rewards and punishes us justly however in doing so moves away from an omnibenevolant God and towards a God who can only look on without helping us, it also undermines God’s omnipotence as he cannot interact with us.

To Kill A Mockingbird Essays (970 words) - Free Essays, Term Papers

To Kill A Mockingbird Essays (970 words) - Free Essays, Term Papers To Kill A Mockingbird English Essay Final In the literary pieces To Kill a Mocking bird , An Enemy of the People, and Julius Caesar the authors use crowds to develop their themes. The townspeople, majority, and the mobs represented how people go in favor of the more popular side. Most people will go on this side because the benefits will go to the people. They can also fear that having a different opinion will make a bad impression of themselves. In To Kill a Mockingbird, the townspeople's narrow-mindedness didn't allow them to think like " free-thinkers". They never went outside the boundaries of Maycomb County, which limited their knowledge to that which they already knew. The townspeople were all brought up under the same beliefs. Since the town is in the middle of nowhere, they receive no new ideas or information. All this is accountable for the narrow-mindedness of the town.. Harper Lee uses the townspeople to show how narrow-mindedness leads to uniform thinking. This way of thinking leads to the majority always going on the same side. Anyone with a different opinion cannot speak up because nobody else will support him. All of the other people believe him wrong because they grew up thinking that their ways are correct. Thus, the majority in To Kill a Mockingbird always beat the minority because the majority's facts are based on ideas that everyone has. In An Enemy of the People, Ibsen shows that Society listens selectively. The people only want to hear what will benefit them, not considering how everybody else affected by it. The people refused to hear the truth. They didn't care about doing things for the good of the people. At first, everybody went with Dr. Stockmann. There was hardly anybody who went against him. The n, the people found that they will have to pay for all the work done. That meant heavy taxation on the middle class, who simply couldn't afford to pay for it. The people then only cared about their own money, not about the health of the visitors who would come. Inevitably, everybody switched sides. Ibsen uses the majority vs. the minority to show how in society people only want to hear what concerns them in any way. In An Enemy of the People, the people "did not dare" help him out by taking his side. The majority believed him to be an enemy because they thought that he wanted them to be taxed! . Hence , An Enemy of the People shows that people do not dare fight against the majority fearing that they will be criticized. In Julius Caesar, people do (or join) things only for personal benefit. Many people are inconsiderate and grieve over their own losses; especially the loss of a great leader. Caesar. The crowd first went on the side of Brutus. He told them that they would be betraying their country if they didn't join him. Since they dare not do such a thing, they joined him. After Antony, showed them the great loss, and read Caesar's will everybody switched sides. Shakespeare uses mobs to show people's want of self benefit. Antony lead the people in by showing them how they lost something great, and how much they would gain (from the will). They would not go for Brutus because they don't care about the good of Rome as much as they did the good of the people. The crowd in all three novels went with the majority. At times, some feared that joining the minority would make them bad people. In To Kill a Mockingbird, nobody wanted to introduce new ideas because everybody else will believe the other ideas are correct. This was caused by a lack of information. In An Enemy of the People, the public went against Dr. Stockmann for fear that they will be blamed for thinking wrongly. The People refused to hear the truth and even to pay attention to the consequences of not fixing the Baths. Some people would join him, only they didn't dare want to be seen with "an enemy of the people". In Julius Caesar , they people were swayed. When Brutus said to the people you must be a true Roman, he said

The Great Depression and Government Response Research Paper

The Great Depression and Government Response - Research Paper Example Despite the fact that the depression had taken its roots in the United States, it rapidly spread to other industrialized countries across the globe and had a devastating effect on output and employment levels. The cultural and social effects of the great depression were also profound, requiring an immediate response from the governments to adopt various expansionary macroeconomic policies. Research proves that in the US, the great depression ranks as the second greatest crisis after the civil war. Regardless of the fact that the causes of the depression still remains controversial, a combination of such factors such as poorly regulated markets, consumer debt and the shortage of high growth industries created a recessionary business environment, leading to low investment confidence, reduced spending and a high level of uncertainty. What is important to understand here is how and why the Great Depression is credited with the evolution and development of macro-economics as a distinct fi eld. It is felt by many scholars that it is the Great Depression that gave birth to macroeconomics as a separate and distinct field(Hamilton, 1992). To some extent it is thought by many that to this day, the Great Depression continues to influence the beliefs and policy recommendations of macroeconomists. It would not be incorrect to say that many of the contemporary systems of regulating banks and the Wall Street have been developed keeping the lesson learnt from the Great Depression in mind. In fact, macroeconomics gained attention after the Great Depression since it helped highlight all the main flaws that occurred in applying theories of microeconomics to the economy. According to the micro economists, the high level of unemployment that followed the Great Depression should have been regulated by Adam Smith’s â€Å"invisible hand†. According to this theory, workers should have revised their expectations of their wages downwards to the extent where firms would be wi lling to hire more people. However, what actually ended up happening was that because of the poverty and unemployment, demand for products dropped and so firms did not require additional workers. Moreover, since the workers were not willing to accept considerably lower wages for the same jobs as before, the wage rates were prevented from lowering to a more appropriate level. CAUSES OF THE GREAT DEPRESSION The causes of the Great Depression are still subject to debate and argument by various economists. One school of thought is that the onslaught was demand-driven, that is, the aggregate demand declined. However, many economists believe that the tight monetary policy of the US government, which was aimed at limiting the stock market speculations, played a major role in the occurrence of the depression. The 1920s did not witness any exceptional boom. The prices remained constant except the stock prices which rose fourfold from exceptionally low in 1921 to extremely high in 1929. In th e last two years of the decade the Federal Reserve had to resort to increasing interest rates in the hopes of slowing down this boom. The higher rates depressed the spending on interest-sensitive areas like automobile and construction. Towards the end of 1929, the stock prices had reached unprecedented heights (Kindleberger,

Text and Traditions Final Take-Home Examination Term Paper

Text and Traditions Final Take-Home Examination - Term Paper Example These lines inform that Wieder was in such a helpless state as was Jonah. He has nothing to do but act as destiny wishes him to do. His appearance is narrated as a â€Å"thundering reappearance† that is also indicative of his association with biblical figures or some Greek hero. The narrator explains each and every detail concerning Wieder as someone witnessing everything with his own eyes. Wieder is a poet for sure, as with his performance in air; he also shows his taste in poetry. Like Elizabeth Bishop, Wieder’s poetry is also about death and fascination with the idea of death. Wieder initially says, â€Å"Death is friendship†, which is informative of the idea that for Wieder, death is not a destructive force but something that causes ease for a being due to which, he calls it friendly. Later on, he attaches death with Chile, as he says, â€Å"Death is Chile†. He writes these words after seeing life in Chile. Life is not that much persuasive for him to make him understand that life is friendship or life is Chile but the idea of death dominates his mind. After writing about death and Chile, he sees the city as a picture that is torn into pieces. For him, there is no life in anything. Everything that he sees makes him to remember death. In his last round of the plane, he writes, â€Å"Death is responsibility†. Here, he feels that death cannot be attained so easily, there are certain responsibilities of a person that he has to fulfill before embracing death as a friend. Wieder is a poet and a sensitive person as explained by the narrator. He is also a performer. Wieder’s profession, that is his being a pilot and his passion for poetry, are two quite different fields, which are attached by Wieder by making use of skywriting. Wieder shows his passion of poetry by writing on the sky and making people to read his verses through his professional training of flying. In the paragraph, the whole picture and scene of the whole

The purpose of Punishment within the criminal justice system

The purpose of Punishment within the criminal justice system What role does punishment serve within the criminal justice system? Consider the part played by reductivism, incapacitation, retribution, deterrence and rehabilitation as by-products of the perceived need for the criminal justice system to punish offenders. How have political policies and other ideologies affected the state emphasis on the need to punish offenders? In the following paragraphs it is going to be explained the role of punishment within the criminal justice system. Furthermore, we are going to get involved with theories and objectives related to punishment such as: reductivism, deterrence, rehabilitation, incapacitation and finally retribution. Beginning our case study we have to argue that there is considerable controversy over the effectiveness of punishment in reducing crime, but whether or not its actual effectiveness, still is the only method being used conforming someone who made a misdeed, back to society and freedom. Punishment can be simply defined as a legally approved method designed to facilitate the task of crime control (Carrabine, 2004), and its main purpose is to rehabilitate the offender, expiate the victim and dissuade others from becoming wrongdoers. In order to successfully create a holistic view on the matter, we have to focus on many punishment perspectives and theories as it is the only way for a critical evaluation. punishment as a social institution is an inherently complex business that needs to be approached from a range of theoretical perspectives as no single interpretation will grasp the diverse meanings generated by punishment (Carrabine, 2004). The reductive theory of punishment justifies that punishment occurs because it helps to prevent and reduce future consequences of crime, acting as a forward-looking theory for the general good. Moreover, claims that if punishment takes place, future crime will be less than if no penalty were inflicted. For punishment to reduce future crimes, the pain and unhappiness caused to the offender must be outweighed by the avoidance of unpleasantness to other people in the future (Cavadino, 2002). Therefore, it is a moral action against criminals (famously advanced by Jeremy Bentham 1748-1832) since it produces the greatest happiness of the greatest number of people. Nevertheless, there are many mechanisms of reduction which will be shown below. Deterrence based on utilitarian theories, is a method of reduction and its main perspective is that if you cause someones fear, then he will be afraid to offend and break the law (tough on crime). Moreover, separates deterrence into general and individual justifying that general is when punishment dissuades others from following the offenders example, in spite of individual deterrence which aims to teach delinquent not to repeat the behaviour. Deterrence lacks to produce strong and validate evident of its effectiveness as no certain penalty prevented someone from committing a given crime. What is more, referring to the individual deterrence, my opinion is that we cannot say whether or not an offender stopped his criminal behaviour, simply because not all crimes are being convicted. Also, according to official crime statistics, I believe, there is not such effectiveness as Michael Howards supported about prison/punishment and toughness on crime. Prison works. It ensures that we are protected from murderers, muggers and rapists- and it makes many who are tempted to commit crime think twice (Michael Howard, Home Secretary 1993). Rehabilitation is another mechanism of crime reduction which is going to be produced and evaluated on the following paragraphs. According to rehabilitation the idea of punishment is to apply treatment to the offender so that he is made capable afterwards to return back to the society as a law-abiding member. Rehabilitation is viewed as a humane alternative comparing to the harshness of retribution and deterrence giving more a programme function to the punishment, without that meaning that an offender would receive a more lenient penalty for his offence. An important feature of rehabilitation is that the offender could stay on probation whether that means outside prison or inside until he is thought to be ready. Critics though assume that if the prison administrator is the responsible one who decides if offender made a progress and he is ready to go, then corruption may occur which will falsify the true situation. Finally, another issue is that an offender guilty for minor crime proba bly could not tolerate lengthy detentions simple because of inability or refusal to adopt a subservient attitude toward prison officers and authority in general. Continuing our study we will refer to retributive theory which is in total antithesis of reductivism and justifies that punishment came as result of criminality. An attractive feature is that retributivism is a natural connection between the retributive approach and the idea that both offenders and victims have rights. Reductivist theory always founds it difficult to encompass the notion of rights, even when it comes to providing entirely innocent people with a right not to be punished. Retributivism has no such problem, since it follows automatically from the retributive principle that it must be wrong to punish non-offenders. Criminals, according to retributivist principle deserve the punishment because in some way, evil for evil somehow make a right. Additionally, according to retributivism, severity of a punishment should be proportionate to the gravity of the offence (tariff). What is more, retributive punishment, argues that applies fairly and equally to all of us as long as we all live in the same equilibrium followed by the same norms and values. The main issue with such a theory is that it would be objective only if we were all genuinely equal sharing the same advantages. Detected offenders typically start from a position of social disadvantage (Cavadino, 2002). From the moment retributive punishment tries to inflict equality restoring the balance, then increases inequality rather than do the opposite. The last theory refers to the act of making the offender not capable of committing a crime and is known as the incapacitation theory. According to that, offenders who have committed repeated crimes or thought to be dangerous are being punished by execution or lengthy incarceration (life imprisonment). Such a punishment though unfortunately makes it difficult to identify that kind of offenders. Thus, it is extremely controversial the principle of incapacitation especially to those who assist that punishment should advocate equal retribution followed by dignity. An important controversial example evaluating incapacitation is the chemical-castration of sex offenders (against children) with hormonal drugs which was first adopted in the U.S of California in 1996 and proved that drugs alone did not make the offender incapable of committing sex crimes. To conclude, I would like to say that I have not come to a conclusion yet on whether or not punishment actually helps and rehabilitates the delinquents. But I am sure that punishment so far is the function which separates those who live legally and those who do not. I also believe that the fear of punishment changes people behaviour a lot, as we all are afraid of punishment is that not true? Ultimately, I would like to finish with Sir Thomas Mores opinion which finds me totally agreed. Society first creates thieves, and then punishes them for stealing. There has always existed a curiously symbolic relationship between the criminal and society. It is not so much that society tolerates crime, rather the structure of modern society inevitably creates situations and circumstances in which crime occurs(Weisser, 1979).

Critical reflections on the Westphalian assumptions Essay

Reflection Piece Critical reflections on the Westphalian assumptions of international law and organization: a crisis of legitimacy. Although the lack of world government, most people agree that there is a body of norms and rules of conduct that generate international law. International law has generally examinated from two dissimilar positions. When power and interests clashes, skeptics see international law as a insignificant and nonexistent. Especially, the article of A. Claire Outler focuses on this problem. However,others have occasionally seen international law as a strong tool to organize and change the behaviour of states for the better. The main impotance or constraint of international law is the conflicting and generally uncertain provisions in international treaties and conventions. Also, legal system lacks the compulsory Juristiction and an adopted hierarchy because most powerful and developed countries ignore and try to run way the limitations of international law. I think that this situation clearly shows the weaknesses of international law. A influential legal code requires to reconcile itself to actual behaviour of individuals and states and not try to essentially remake them according to abstract moral principles. In general, realist are more suspicious about the issue of international law on the other hand,liberals and constructivist rely on it is, and should be, a crucial force shaping the behavior of states. To sum up, I think that this article was a very useful because it shows the negative and positive aspects of the issue clearly. However, some part of the article was a little bit biased about the validity of international law. It generally focuses on deficiencies of international law. I agree that there is lack of world government and international law hasn’t compulsory Jurisdiction but this doesn’t mean that international law is not real and necessary law.

Buddhism vs. Judaism Essay

Two of the most earliest religions are Buddhism and Judaism. Buddhism and Judaism were started in different years and places and also have different beliefs. Buddhism was started in 560 B.C.E, in Nepal by Siddhartha Gautama who later came to be known as the â€Å"Buddha†, or the â€Å"Awakened one.† Buddhism doesn’t believe in a God and are just followers of Siddhartha Gautama. Siddhartha got his followers from his father’s kingdom and later called the religion Buddhism. A growing number of schools of philosophy taught this new way of thinking. Buddha went around India spreading Buddhism and his followers followed his lead and spread the word of religion too. Buddhism is spread by word of mouth, personal contact with a person who practices the religion, not TV commercials, or newspaper ads, or the internet. Buddhism is a focuse on a philosophy of life. The word Buddha means The Enlightened One. In Buddhism they’re reborn from a previous life until they reach the state of nirvana which is the extinction of all desire and release from suffering. A person practicing the Buddhist religion is striving to bring forth his or her Buddha nature so that he or she will always be in that world. Once a person is Enlightened or a Buddha, then they strive to bring as many other people to that state as possible through whatever peaceful means they can with wisdom and forethought. Being enlightened is supposed to be a very peaceful state of mind to be in. Although persecutions can be great when a person becomes a Buddha because beginning a Buddhist practice is easy, but continuing is difficult. If you’re successfully practicing devils and demons will try to knock you off of your path, this is how you will know you’re practicing the religion correctly. On the other hand Judaism was started in 2000 B.C.E, led by Abraham in the Mesopotamian region. Judaism believed in a God named Yahweh and their holy book the Torah. The main difference is that Judaism is a strictly monotheistic faith meaning the belief in only one God.

The Great Awakening During The British Colonies - 2401 Words

The First Great Awakening in the British Colonies found its way across the Atlantic Ocean from Europe around 1730-1740s, and it had a profound impact on the course of the colonies, especially during the latter half of the Eighteenth Century, as they became independent from King George III’s tyranny. The Great Awakening was a movement rooted in spiritual growth in which it brought a new national identity that swept through the Puritans in Colonial America. Certain Puritans at time began to disassociate themselves with the established approach to worship which led to a general decline of church goers in the British Colonies, and during the Great Awakening many ministers adopted instead a New Light approach in which was characterized by great†¦show more content†¦Charles Chauncey became Jonathan Edward’s opponent and opposed the Great Awakening’s New Light ideals of revivalism and emotional sermons that he referred to as Enthusiasm, and became the defender of the old way of the Puritan ways of preaching and serving God. â€Å"His greatest contemporary fame came as a leading ‘’Old Light’’ opponent of the massive religious revivals that swept through the colonies in the late 1730s and early 1740s, a position in his mind motivated by an earnest desire to conserve the Puritan way from the â€Å"New Lights† dangerous engagement of excessive displays of emotions.† These excessive displays of emotions he explained that they were, â€Å"nothing better than Enthusiasts... [and] have no good reason to believe such a thing.† He believed that