The Visual Re-Creation of Orpheus :: Jean Cocteau film Orpheus

The Visual Re-Creation of Orpheus Jean Cocteau’s film Orpheus (1949) is an adaptation of the Greek mythological figure of the same name. The alteration of the story into the visual medium of cinema is an interesting one. The use of cinematography in the film is creative, and it incorporates the essence of the myth with Cocteau’s own allegorical imagery. The symbolism of characters and events accompanied by the use of visual effects create a message that is uniquely significant. The special effects are the primary contributor to the distinctive features of Cocteau’s revision of the literary version. The devices that are incorporated in Orpheus, such as running the film backwards (the inversion of time) and using the photographic negative in some environments (inversion of space), function in numerous ways. On the surface, they add a mystique to the diegetic world that connotes the supernatural and uncanny nature of the narrative. In a more subtle way, however, they function psychologically to expose the viewer to the functions and subordinate machinations of the visual medium. In a way that is unique to the cinema, the special effects disrupt the pleasant continuity of the viewer. This disjunction is inherent in the ethereal nature of their circumstances and concomitant with its mythic origin. The psychological fraction of cinema is the specialty of Jean-Louis Baudry in Ideological Effects of the Basic Cinematographic Apparatus. He champions the idea that in order for the ideological infrastructure of a film to be successful, it must abide by certain filmic rules and not remind the viewer that they are simply witness to a representation (rather than a presentation, or a reality). The moral of the Orphic myth, â€Å"Don’t look back,† seems to be a historical analog of Baudry’s thesis. The warning itself applies to both Orpheus and the viewer of the film (â€Å"Don’t look at Eurydice†, and â€Å"Don’t look at the apparatus†). In this respect, the message of the Orphic myth is similarly the message of Cocteau, from a cinematic standpoint. Thus, it is the particular circumstances of the cinematic medium that multiply the efficacy of Orpheus. For proof of Cocteau’s intention in creating this meaning, his previous film with actor Jean Marais serves as the best example. Beauty and the Beast (1946) begins with a note to the viewer to remain focused on the â€Å"Once Upon a Time† mentality while watching the movie. This preface is another example of the intentional shift of focus away from the awareness of representation and towards a passive viewing experience. Later in the film, a mirror speaks to the protagonist: â€Å"I am your mirror, Belle. The Visual Re-Creation of Orpheus :: Jean Cocteau film Orpheus The Visual Re-Creation of Orpheus Jean Cocteau’s film Orpheus (1949) is an adaptation of the Greek mythological figure of the same name. The alteration of the story into the visual medium of cinema is an interesting one. The use of cinematography in the film is creative, and it incorporates the essence of the myth with Cocteau’s own allegorical imagery. The symbolism of characters and events accompanied by the use of visual effects create a message that is uniquely significant. The special effects are the primary contributor to the distinctive features of Cocteau’s revision of the literary version. The devices that are incorporated in Orpheus, such as running the film backwards (the inversion of time) and using the photographic negative in some environments (inversion of space), function in numerous ways. On the surface, they add a mystique to the diegetic world that connotes the supernatural and uncanny nature of the narrative. In a more subtle way, however, they function psychologically to expose the viewer to the functions and subordinate machinations of the visual medium. In a way that is unique to the cinema, the special effects disrupt the pleasant continuity of the viewer. This disjunction is inherent in the ethereal nature of their circumstances and concomitant with its mythic origin. The psychological fraction of cinema is the specialty of Jean-Louis Baudry in Ideological Effects of the Basic Cinematographic Apparatus. He champions the idea that in order for the ideological infrastructure of a film to be successful, it must abide by certain filmic rules and not remind the viewer that they are simply witness to a representation (rather than a presentation, or a reality). The moral of the Orphic myth, â€Å"Don’t look back,† seems to be a historical analog of Baudry’s thesis. The warning itself applies to both Orpheus and the viewer of the film (â€Å"Don’t look at Eurydice†, and â€Å"Don’t look at the apparatus†). In this respect, the message of the Orphic myth is similarly the message of Cocteau, from a cinematic standpoint. Thus, it is the particular circumstances of the cinematic medium that multiply the efficacy of Orpheus. For proof of Cocteau’s intention in creating this meaning, his previous film with actor Jean Marais serves as the best example. Beauty and the Beast (1946) begins with a note to the viewer to remain focused on the â€Å"Once Upon a Time† mentality while watching the movie. This preface is another example of the intentional shift of focus away from the awareness of representation and towards a passive viewing experience. Later in the film, a mirror speaks to the protagonist: â€Å"I am your mirror, Belle.

Factors Which Affect Decision Implementation Essay

Correct decisions, the two previous papers elaborately developed, can be arrived at only if the requisite process of ponderously putting many influencing factors in perspective is observed. Since errors in decision-making can end up being costly both for the company and its stakeholders alike, it has been seen that the use of critical thinking has proven to be essential in guiding decision makers in choosing the best options that will generate best results. But if one were to think that arriving at a logical and well-thought out decision ends the entire process of decision-making, one definitely takes the dangerous path of frustrating the process all together. A correct decision, one may argue, only proves to be beneficial to a company or organization when its implementation would translate the rigors of critical analyses into tangible results. Langdon, if only to mention, argues along the same line of thought. He maintains, â€Å"Decision makers will never leave the point of the decision without thinking about the steps necessary to implement the decision successfully† (Langdon, 2001, p. 15). Ethical Implications and Other Factors Affecting Implementation of Decision The previous discussion was able to zero in on the viable options that may gleaned from the map drawn to help BAE Systems establish greater presence in the island of Kava. It may be wise to be reminded of the decisions that were suggested hitherto: first, the company needs not only to â€Å"sustain its existing accounts, but also to set up new client-accounts done through aggressive advertisement and in-shore sales campaign† so as to ensure that the â€Å"sale of its products is commensurate with its desired expansion rate†; second, it needs to see through the â€Å"creation of an efficient and result-generating human workforce†; and third, it also is imperative that it should â€Å"create a larger warehouse, if not an adjacent processing plant in the island, so as to meet the demands of the market† It is noteworthy to mention that there are certain risks attached to the cited options. The purpose why the last paper identified them is to further inform the decision maker of the resulting benefits and costs that must be anticipated in the event of making the decision. However, to outline the varying factors that may affect th e implementation of any decision – which, if only to mention, concerns greatly the company and its stakeholders – is another area that must also be carefully looked at. Surely, the three above-cited options will generate ebbs of impact for the company in general. Two major factors can determine the success of the implementation of the suggested paths: the internal coherence of the decision itself, and the external receptivity of the stakeholders involved. The first factor pertains to the logic from which any decision is drawn; and this has already constituted a large portion of the previous studies. Every decision, if only to repeat, is arrived at after a ponderous circumscription of the problems at hand, and the generous gathering of facilitative facts to throw light into one’s judgment. If the problems were well stated, chances are, the solutions are going to be suited. The next factor is however different. This time, one has to consider other areas that affect the success rate of the decision. Roozen, De Pelsmacker and Bostyn have identified some of them: â€Å"the influence of stakeholders, organizational commitment, personal values, goals of the organization and socio demographic characteristics of individuals†, among others (2001, p. 87). In the light of the three suggested decision paths for BAE Systems, what Roozen (and company) points are certainly of paramount importance. For instance, since the company’s goal to establish a greater presence in Kava is heavily dependent on the expansion of its new sales accounts, the decision to equally expand the workforce and to create newer intra-island processing plants must be leveled against the impact such will have on the stakeholders – e. g. , will the company owners allow for an increased budget allocation to defray the expansion cost? , will the company managers be willing to oversee difficult but potential market areas within the island? , will the commitment of the newly hired sales representative be aggressive enough to meet expectations? , or will the vision of the company itself be willing to risk so much for a return of investment which will come later on? It is very important to note that BAE Systems’ vision is intricately knitted with the amount of available resources the company has, or is willing to risk for investment purposes. One way or another, the welfare of both the company and its stakeholders is the friction force that shall determine how fast or slow the implementation of the decisions pertinent to BAE Systems’ expansion in Kava island would be. Key to the company’s success in Kava is also anchored on the ethical implications the decisions have on its stakeholders. In order to clarify the moral basis for sticking into a decision, Rodgers and Gago has sought to identify many differing ethical motives in a study they conducted. They suggest that there are at least six â€Å"pathways† that justify, and thus serve a basis for a particular decision to be pursued: â€Å"psychological egoism, deontology, relativist, utilitarian, virtue ethics, and ethics of care philosophy† (Rodgers & Gago, 2001, pp. 358-359). Without having to go through their respective details, it may be good to note that the suggested options for BAE Systems are largely motivated by the â€Å"utilitarian† pathway. What does this mean? This means that the company which seeks to expand a venture must be seen primarily in terms of its ability to survive the risk. Thus, in a utilitarian approach, the company is more defined by a ‘consequentialist’ attitude in decision-making policies, in that it tries to see to it that any decision would generate the â€Å"greatest good (for) the greatest number of people† (Rodgers & Gago, 2001, p. 359). Conclusion One may properly recall that, in the Business Scenario, Alex once quipped that economics is what drives the company to further expand its presence in an island of Kava. In many ways, what he said was correct, if not telling. The overarching reason why one needs to surmount the seemingly impossible difficulties, by identifying all the contributing factors relative to the company’s vision, is indeed driven by economics. But having economics alone as the moving force behind the desired expansion of a certain company may not capture the entire picture. Any decision driven by economics therefore, one must remember, must also be tempered by the opportunities it creates for the involved stakeholders, and the ethical implications it generates seen from their perspective. Critical thinking, as always, can always help ensure that these seemingly non-economic aspects of doing business are given their due importance.

Hydration in Sport Essay

Boxing is a sport renowned for it’s propensity for dehydration in â€Å"making weight†. This document is written as an informative aid for boxers and coaches and discusses the impact of hydration and dehydration on physiology and performance. Although written with boxing in mind it has equal relevance to the wider sporting community. Hydration is the process by which water is ingested and absorbed into the body and the term euhydration synonymous with describing normal body water content (Wenhold, and Faber 2009). Water is the most abundant substance in the human body and vital to overall health and wellbeing. The muscles comprise over 70% water, as does the brain, blood plasma is 92% water and even bones consist of over 22% water. Water is essential in maintaining body temperature and blood volume, digestion for absorption/excretion and has a major impact on physical performance. Hydration studies demonstrate positive proof that a precise ratio of protein and carbohydrates promotes cellular rehydration and supports muscle recovery (Kalaman and Lepely 2010).The sports supplement industry is driving current research in this area of hydration, with (http://thorne-performance.tumblr.com 2009) stating: â€Å"Water is absorbed relatively slowly however, this type of hydration is really only extracellular (fluid outside the cell and collectively equates to 20% of the body’s water). Intracellular fluid inside the cell represents 40% of body weight and equates to 70% of the body’s water. True cellular hydration (intracellular) for sports performance is far more complicated than drinking water or a â€Å"sports hydration beverage† that is simply electrolytes and carbohydrate. Drinking water will improve your overall hydration status, but it will not significantly alter the ratio of intracellular to extracellular fluid†. Electrolytes help regulate the distribution of water throughout the body and are required for nerve conduction and muscle contraction. The major electrolytes are sodium, potassium, chloride and magnesium. Electrolytes are lost as the athlete sweats but there is an adaptive response to this; as a boxer acclimatises over multiple training sessions to their environment, and increases his or her fitness, there is a decrease in the amount of water and electrolytes lost during exercise. Adding electrolytes to the fluids a boxer drinks can decrease urine output and help the fluids empty more rapidly from the stomach to become available for tissue hydration (Douglas et al 2000). Hyperhydration refers to an increase in body fluid above the euhydrated state. This can be achieved by ingesting excess water, often combined with glycerol which has a â€Å"sponge like† effect and aids water retention. The current scientific consensus however is that hyperhydration does not provide a meaningf ul physiological or performance advantage over simply remaining well hydrated during exercise (Murray 2007). The contribution of food to hydration levels is something that is often overlooked, numerous studies reveal that between 20% – 25% of total fluid intake comes from food, (fruit and vegetables having a high water content). Food intake also assists hydration through water binding to the carbohydrate content to form glycogen (1 part carbohydrate: 3 parts water). Dehydration refers to the process of uncompensated water loss via urine, sweat, feces, and respiration and is defined as a dynamic loss of body water or transition from euhydration to hypohydration (Armstrong 2007). During most sports, more fluid is lost (via sweating and breathing) than can be replaced (by drinking), and some degree of dehydration is therefore inevitable in sport. Dehydration provokes changes in cardiovascular, thermoregulatory, metabolic, and central nervous function that increase as dehydration worsens. Dehydration of 1% – 2% of body weight begins to compromise physiologic function and negatively influences performance. Dehydration of >3% of body weight further disturbs physiologic function and increases an athlete’s risk of developing a heat illness (Murray 2007). Taken to the extreme, rapid weight loss when achieved through dehydration can be fatal. Excessive dehydration can harm bodily functions, leading to kidney failure, heat stroke or heart attack, indeed in 1997 three young American wrestlers tragically died whilst trying to â€Å"make their weight† (Viscardi,1998).There is increasing evidence that even small levels of dehydration can negatively affect exercise performance. This is reflected in a 2005 scientific consensus statement issued by the American College of Sports Medicine: â€Å"Dehydration of >2% of body mass can compromise physiological function and impair exercise performance capacity†. Measuring Hydration. The best approach involves comparing 2 or more hydration indicators as single measurements lack accuracy. Cheuvront et al 2005 describes the following indicators as requiring minimal technical proficiency and can be used easily to evaluate hydration status during training: Body Weight Difference. The change of body weight represents a straightforward, effective assessment of hydration status and is especially appropriate for measuring dehydration that occurs over a period of 1 – 4 hours, (very simply, body weight lost during activity = sweat loss). Urine. If kidney function is normal, urine is concentrated and output is low when the body is dehydrated. When a temporary excess of body water exists, urine is dilute and plentiful. This offers 3 options to evaluate human hydration status using urine: 24 Hour Urine Volume. Urine volume can be used as an indicator of hydration status. Urine output varies inversely with body hydration status, urine output generally averaging 1 – 2 litres per day, but can reach 20 litres per day in those consuming large quantities of fluid. The minimum urine output is approximately 500 ml per day, although for dehydrated subjects living in hot weather, minimum daily urine outputs can be less. Physical activity and climate affect urine output. Exercise and heat strain will reduce urine output by 20% – 60%, while cold and hypoxia will increase urine output. Urine Specific Gravity. The density (mass per volume) of a urine sample relative to water can be measured using a handheld refractometer. Any fluid that is denser than water has a specific gravity greater than 1.000. Normal urine specimens usually range from 1.013 – 1.029 in healthy adults. When serious dehydration or hypohydration exists, urine specific gravity exceeds 1.030 Conversely, excess water consumption show values range from 1.001 – 1.012. Urine Color. A numbered scale has been developed that includes colors ranging from very pale yellow (1) to brownish green (8). Urine color does not offer the same precision and accuracy as urine specific gravity but provides a useful estimate of hydration state during everyday activities. Note that vitamin supplements can drastically alter the colour of urine via the excretion of excess water soluble vitamins. Thirst. As a physiological response to dehydration, thirst is a reliable indicator of 1% – 2% dehydration. Although thirst offers an estimate of mild dehydration, it better serves to remind individuals to drink more fluids as dehydration has already occurred by the time the thirst mechanism functions. http://drdietright.com/my-blog/water-for-weight-loss/ Hyponatremia (water intoxication) is a disorder in fluid-electrolyte balance that results in an abnormally low plasma sodium concentration. A sustained decrease in plasma sodium concentration disrupts the dynamics of water exchange across the blood-brain barrier, resulting in a rapid influx of water into the brain. This can cause swelling in the brain, leading to a series of increasingly severe responses, such as confusion, seizure, coma & even death. Hyponatraemia in athletes is often, although not always, caused by excessive drinking. During exercise, urine production is decreased, reducing the body’s ability to excrete excess water, while at the same time sodium losses are increased through sweating. The combined effect makes it much more likely that the body’s sodium content will be significantly diluted. Hypernatremia is defined by the Oxford Dictionary of Sports Science & Medicine as â€Å"The presence of an abnormally high sodium concentration in the blood plasma. It may occur as a result of excessive sweating and inadequate fluid intake†. Hypernatremia is generally not caused by an excess of sodium, but rather by a relative deficit of free water in the body. For this reason, hypernatremia is often synonymous with the less precise term, dehydration. Re-hydration. After weigh-in, fighters typically try to replace lost body fluids in an attempt to return to a normal state of hydration. However, the fighter is unlikely to eat and drink sufficiently because of the negative effects of fighting on a full stomach. Also the time between weigh-in and fight is usually insufficient for fluid and electrolyte balance to be fully restored, or for rehydration and replenishment of muscle and liver glycogen (ACSM, 1996; Yankanich et al) This is supported by Foster (1995, p.66) who identified that â€Å"The body takes from 4 – 48 hours to fully recover from moderate dehydration, meaning there isn’t enough time between weigh-in and the match to ensure peak performance and health.† Effect of Ambient Temperature. The impact of dehydration on performance is less under cooler environmental conditions than under hot conditions and exercise in heat itself, even with no dehydration, impairs performance .(Sawka & Pandolf, 1990). Although the majority of scientific evidence illustrates that dehydration impairs physical performance, exercise in cold weather (Cheuvront et al) showed that dehydration (

Debates concerning Accounting Theory are a waste Essays

Debates concerning Accounting Theory are a waste Essays Debates concerning Accounting Theory are a waste Essay Debates concerning Accounting Theory are a waste Essay Arguments refering Accounting Theory are a waste of clip Coursework Essay Introduction This essay examines the proposition that â€Å"Debates refering Accounting Theory are a waste of time† It covers the topographic point of the comptroller in society today, discusses some definitions of accounting theory and how those theories affect the development of accounting rules and codifications of pattern. Some comparings are made with theoretical procedure in other discaplines and the relationship between theory, professional moralss and moral opinions. The essay concludes with a position against the proposition as future advancement in any subject relies on strict, good planned and executed research linked to healthy statement and argument. The Accountants Role and Duties Accounting theory is, by definition, the state of comptrollers. There is some value, hence, in depicting the: function of the comptroller accountant’s primary duties parametric quantities of accounting pattern The accountant’s function is more diverse and wide-ranging than of all time before. Governmental, concern and non for net income administrations have become progressively complex in their range and operations. Globalisation, rapid developments in information engineering and more demanding legislative and regulative governments regulating fiscal activity have had a major consequence on the manner administrations are managed, regulated and perceived by society. The financial and fiscal direction of administrations and fiducial demands on proprietors and directors mean increasing trust on adept advice and counsel from professionals with extended preparation and experience in accounting techniques and patterns. Therefore the simplistic position of comptrollers fixing the fiscal and direction histories for statutory demands and managerial control is now an mistiming. It is hard to specify the function of the modern comptroller in a short phrase or paragraph. Possibly an accountantà ¢â‚¬â„¢s function could be perchance be described as the â€Å"guardian of fiscal communicating and control systems of society† An accountant’s duties are broad and vary significantly from administration to administration and from the accountant’s place in the organizational and hierarchal construction. Duties are diverse. Some illustrations could be the readying of governmental budgets and prognosiss, pull offing the fiscal personal businesss of major transnational corporations, supplying fiscal consultancy advice to a little or average graduated table endeavor ( SMSE ) or scrutinizing the histories of a public company as a member of a professional accounting pattern. Each set of duties demand preparation, accomplishment and experience in widely differing aspects of accounting. Professional accounting operates within a series of â€Å"boundaries† ordering the public presentation and activity of the map. For illustration, a trained, qualified comptroller who wishes to provide his trade as a professional will about surely have to be a member of a professional establishment in the legal power of his pick. Once qualified and registered, as in many of the professions such as jurisprudence or medical specialty, an comptroller is surrounded by a bewildering series of legislative, regulatory, ethical and moral confines. Some of the accountant’s modus operandi is enshrined in corporate statute law, codifications of pattern, accounting criterions and regulative commissariats. However, non all parametric quantities are substantial and statute. For illustration the concern community and society at big has a perceptual experience which presupposes comptrollers should dispatch their responsibilities with truth, honestness, unity and nonpartisanship. Given the diverseness and complexness of the accounting environment, rehearsing comptrollers and those who observe, regulate, Teach, train, research and develop accounting techniques, patterns and rules would deduce benefit from comprehensive and congruous set of â€Å"Accounting Theories† and derived rules. The following subdivision discusses the definition and background to some of the more noteworthy accounting theories. Accounting Theory – A Definition There are a figure of definitions of Accounting Theory. For illustration, Hendriksen and Breda suggest â€Å"a coherent set of conjectural, conceptual and matter-of-fact rules organizing a general frame of mention for asking into the nature of accounting† . [ 1 ] Another definition by Most suggests â€Å"accounting theory is that subdivision of accounting which consists of the systematic statement of rules and methodological analysis, as distinguishable from practise† [ 2 ] In most definitions it appears that the basic nomenclature refers to the construct of an implicit in set ofrules.It is deserving doing some reference of the how theories are derived. In scientific survey, theories evolve through the observation of phenomena which can take to a hypothesis which is so tested with strict and extended experimentation to get at a decision or theory. For illustration, in early 19th century medicine the premise was that cholera was an airborne disease. This was challenged b y the physician John Snow with the â€Å"hypothesis† that it was in fact a water-borne disease. Snow had the chance to verify his hypothesis in the cholera eruption in 1854 by careful observation and by plotting the location of new instances proved that they were clustered unit of ammunition specific H2O beginnings. Final cogent evidence was that after the closing of that peculiar H2O beginning, no farther new cholera instances were reported in the country. In accounting, it may ab initio be hard to gestate how theory evolves into an absolute â€Å"law† in rather the same manner as in the physical universes of say medical specialty and scientific discipline. For illustration, Newton’s 3rd jurisprudence of gesture, â€Å"for every action there is an equal and opposite reaction† may look to hold small relevancy to accountancy theory. Yet dual entry book-keeping is based on the construct that â€Å"for every debit there is an equal and opposite credit† which is an eldritch reverberation of Newton’s jurisprudence. It is besides interesting to observe that Luca Pacioli [ 3 ] derived his dual entry â€Å"law† in 1494 where Newton’s Law was established about 200 old ages subsequently. Possibly a instance of commercialism predating scientific discipline! The basic illation is that a basic set of rules for certain minutess can be observed, tested and proven to set up the â€Å"principles† o f accounting. Theory vs. Principles, Standards and Codes of Practice As discussed in subdivision 2, comptrollers do non work in stray tusk towers. They work in the existent universe of authorities, commercialism and academe, in a bewildering scope of establishments and administrations in every continent and state throughout the Earth. Human commercial activity is every bit old as society itself, and as the â€Å"guardian of fiscal communicating and control systems of society† comptrollers have existed in one signifier or another for 1000s of old ages. It is interesting to observe that in ancient Egypt, † Egyptian bookkeepers associated with each depot kept punctilious records, which werechecked by an luxuriant internal confirmation system. These early comptrollers had good ground to be honorable and accurate, because abnormalities disclosed by royal audits were punishable by all right, mutilation or death.† [ 4 ] Ancient Egyptian society had recognised the demand to develop criterions and codifications of practise and the construct of hearers as inadvertence to commercial accounting activity. Today this has developed into a bewildering scope of regulations, ordinances, codifications of practises and guidelines. A cheque of the Institute of Chartered Accountants Library [ 5 ] lists more than 30 separate Financial Reporting Standards issued by the Accounting Standards Board ( ASB ) entirely. Global, one could conceive of many 1000s of such paperss, with each legal power holding its ain attack to command and ordinance. Are every one of these criterions based on solid accounting theory, rigerously tested and proven by observation, proving and proof? This can non be the instance. Certain rules may good hold been capable to more testing and turn outing but much of content of such paperss is based on usage and pattern, shared cognition and expierience and the positions and thoughts of â€Å"experts† in the field. It may be interesting to theorize how many of the accounting rules contained in the criterions could be said to hold been straight derived from accounting theory genuinely tested and proved and found to be robust in application and reading. The premiss that accounting theory is distict from practise, as suggested by Most, may hence be valid. Oversight and Regulation The inadvertence of accounting is, as indicated by the ancient Egyptian experience, every bit old as the profession. Possibly today penalty for non-compliance is non rather as harsh, but at that place can still be important direct and indirect effects if society Judgess at that place have been major oversights in professional behavior and non-adherence to the rules, patterns and codifications of behavior adopted by a peculiar legal power. For illustration, in the Enron instance the accounting house Arthur Anderson were proved desiring as hearers of this multi-billion dollar corporation. Not merely were executives of Enron charged, and convicted of fraud, but the complicity of senior executives at Arthur Anderson proved a decease blow for the company, one of the pillars of the accounting universe. Many 1000s of guiltless people were adversely affected including stockholders and employees of both Enron and Arthur Anderson. In this instance it is clear that The comptrollers who audit f iscal statements are supposed to guarantee the legitimacy of mark-to-market rating. In the instance of Enron, nevertheless, this inadvertence was clearly missing and contributed to Enron s eventual prostration. [ 6 ] So where does accountancy theory base in supplying the cheques and balances for the accounting profession? In most legal powers there are a overplus of legal demands regulating corporate fiscal traffics. The accounting profession is mostly responsible for doing judgements on how and whether these legal demands are being met and that histories are presented in a â€Å"true and just view† . In fact this is a legal demand enshrined in statute law such as: The Companies Act requires that the balance sheet of a company must give a true and just position of its province of personal businesss at the terminal of its fiscal twelvemonth, and must follow with legislative act as to its signifier and content. [ 7 ] There is besides a strong statement to propose that as employees and sub-contractors to concern entities, comptrollers are capable to force per unit area and struggle of involvement in the discharge of their responsibilities, peculiarly with respect to the moral and ethical issues environing the demand to show a â€Å"true and just view† of the fundss of an organisation. It has been argued that â€Å"when accounting is a affair of policy and assorted policy picks are available, company directors will choose those most in agreement with their private involvements [ 8 ] But in most instances the criterions of professional behavior for comptrollers rely on self-regulation. The inquiry here is-does accounting theory have a portion to play in the prescription of what is a â€Å"true and just view† ? How is accounting theory related to the moral and ethical quandary of the accountant working within or involved with scrutinizing a major corporation where the accounting policies and concern theoretical account is fishy? An infusion of the audit study from the Bradford and Bingley 2007 Annual study reads: â€Å"In our sentiment: the Group Financial Statements give a true and just position, in conformity with IFRS as adopted by the EU, of the province of the Group’s personal businesss as at 31 December 2007 and of its net income for the twelvemonth so ended ; the Company Financial Statements give a true and just position, in conformity with IFRS as adopted by the EU as applied in conformity with the commissariats of the Companies Act 1985, of the province of the Company’s personal businesss as at 31 December 2007 ; and the Financial Statements and the portion of the Directors’ Remuneration Report to be audited have been decently prepared in conformity with the Companies Act 1985 and, as respects the Financial Statements, Article 4 of the IAS Regulation ; and the information given in the Directors’ Report is consistent with the Financial Statements.† [ 9 ] On 28 September 2008 the British Government nationalised the banking concern of Bradford and Bingley. The Arguments For and Against The proposition is: â€Å"Debates refering Accounting Theory are a waste of time† Clearly the accounting activity from pre-history to today was and is an of import component in society. It is indispensable in pass oning economic, fiscal and commercial information and is the anchor of commercial life and all signifiers of financial and fiscal minutess. Society as it is today would non work without accurate, seasonably, well-presented fiscal information. In carry throughing these demands a solid foundation of accounting theory can but beef up and heighten the professional pattern of accounting and its hereafter development. To the profession and all involved in economic and corporate activity, debates on accounting theory are a cardinal component the development of an progressively sophisticated fiscal community. However, to the bulk of us who are non straight involved, do non understand or care to acquire involved in the complexness of the academic statements associated with fiscal issues, such arguments would so be a waste of clip. But the consequence of theoretical arguments and their application to real-life activities could impact many of us deeply. The Enron and Bradford and Bingley sagas may assist the profession to develop more sophisticated accounting theories to cut down the hazard of fiscal loss to many 1000s of guiltless bystanders. One lives in hope, but no theory, no affair how sophisticated, can pass for the moral or ethical oversight. Bibliography 1Hendriksen and Breda, Accounting Theory, Richard D Irwin Inc. , 1992, p. 21 2Most, Accounting Theory, Grid Publishing, Inc. , 1982, p. 55 3Luca Pacioli: Unsung Hero of the Renaissance. Dir. Paul Jackson. With David Tinius, . , William Weis. , South-Western Publishing Company, 1990 4Article courtesy of John R. Alexander at Net Gain ( ain italics ) 5 hypertext transfer protocol: //www.icaew.com/ 6 Peter C. Fusaro, and Ross M. Miller, What Went Wrong at Enron: Everyone s Guide to the Largest Bankruptcy in U.S. History ( Hoboken, NJ: Wiley, 2002 7 R. Hussey, ed. , A Dictionary of Accounting, 2nd erectile dysfunction. ( Oxford: Oxford University Press, 1999 8 Brian P. West, Professionalism and Accounting Rules ( New York: Routledge, 2003 9KPMG Audit Plc Chartered Accountants, Registered Auditor, Bradford and Bingley Annual Report 12 February 2008 1

Dying to be Beautiful essays

Dying to be Beautiful essays Beautiful or else a message often presented in society, is often detrimental to the American public. The desire to be beautiful has received more attention by blinding the public with images of the beautiful people. The extent of the message the media portrays to our society is more harmful than beneficial to the average person. The images depict the common person as unattractive which causes many to alter their figure to attain the medias vision of beauty. Unfortunately, these unrealistic pictures mostly affect self-conscious adolescents who are surrounded by images of what the media considers beautiful. Each day, adolescents are exposed to magazines with models who appear extremely emaciated along with men and women who have a perfect, muscular physique. These Calista Flockhart- and Arnold Schwarzenegger-like clones are not representatives of normal, everyday people, so they should not be considered images of beauty. However, many young adults look up to these fake role models and imitate their appearance. Due to the impact that celebrities have on individuals from the younger generations, people now find themselves bombarded by young Brittany Spears wannabes wearing tiny mini skirts and naval-bearing shirts. Seventeen magazine even has a ludicrous section on how to look like a favorite celebrity; it includes ideas as to what clothes to wear and what kind of makeup should be used. The medias influence is driven by the spending power of the younger generation and has purposefully created a superficial generation. Many teenagers and adults have gone to extremes to attain the best, often deadly, appearance possible. Millions of misguided people, including celebrities, have died due to anorexia nervosa and bulimia nervosa; they are willing to risk their job, or their life to attain the image the media expects. In 1983, Karen Carpenter, the promising lead sing ...

Vocabulary Tips On Tenterhooks - Proofeds Writing Tips

Vocabulary Tips On Tenterhooks - Proofeds Writing Tips Vocabulary Tips: On Tenterhooks The phrase â€Å"on tenterhooks† is quite common in English. However, it is also one of the most widely misspelled phrases around (it even came in at number two in a British survey). But what does it mean to be â€Å"on tenterhooks†? What exactly is a â€Å"tenterhook†? And how do you avoid errors when using this phrase? In this post, we explain everything you need to know. What â€Å"On Tenterhooks† Means When we say we are â€Å"on tenterhooks,† we mean that we are feeling tense or agitated due to anticipating a future event. For example, we might use it in a sentence as follows: I’ve been on tenterhooks waiting for my exam results. This means that we find waiting for the results hard to bear! But where does the phrase come from? The Origins of Tenterhooks â€Å"Tenterhooks† comes from the old-fashioned term â€Å"tenter.† This was a frame used for drying and stretching cloth, so a â€Å"tenterhook† was a hook used on one of these frames. A tenter frame in action.(Photo: Clem Rutter/wikimedia) You won’t see many tenter frames around these days. However, if you time traveled back to a wool-making town in seventeenth-century England, they’d be a common sight. Tenters were actually used as far back as the fourteenth century, but we picked the seventeenth century as our time travel destination because this is when the phrase â€Å"on the tenters† first appears. This then evolved into â€Å"on tenterhooks† in the same way we use it today. Its meaning was probably more obvious at the time, as people were used to seeing cloth literally being held in suspense by tenterhooks. The jump to metaphorical tension or suspense was therefore a natural one. Tenterhooks vs. Tenderhooks? One common error people make when using this phrase is to write â€Å"tenderhooks† instead of â€Å"tenterhooks.† This may be a result of mishearing the term when spoken. Or it might just be because â€Å"tender† is a familiar English word. Unfortunately, â€Å"tenderhooks† is not a real word at all. We admit that the image of a â€Å"tender† hook is intriguing, though. Perhaps it is less pointy than most hooks? Or a hook used for attaching yourself to a loved one? The possibilities are endless. But until someone does invent a â€Å"tender hook,† we recommend sticking to the phrase â€Å"on tenterhooks† if you are trying to express anticipation or suspense.

Congressional Speech Essay Example | Topics and Well Written Essays - 500 words

Congressional Speech - Essay Example For too long we have witnessed the erosion of the power of the people. We, the people, are America. It is time we stand again and make our voices heard. Public education and its financing is paramount to our future and to our place in the world. I believe it is our role on the world's stage to play the lead in innovation and change for the good of mankind. America is falling behind in science and the arts. We lag behind in those areas in which we once dominated. We have been witness to the slow erosion of student scores as well as to the funding of our educational system. House Speaker Tip O'Neill once observed that 'all politics is local'. We all understand that education, too, is a local issue. We understand that our state, our cities and our neighborhoods have the ultimate responsibility for funding and the making of decisions. We would not have it any other way. But the federal government has a significant role in the process as well. The federal government funds local schooling in the neighborhood of ten percent of its budget (ed.gov 2006). While it is not the role of our government to wag the dog of public education, we have the right to expect the issuance of standardized guidelines within which we can all operate our school districts, refining as we see fit, taking into account that which is best for our children. We have a right to expect the very highest sta