Essay --

　　　　I am an aficionado of the extreme sports. Today, extreme sports have been accepted by all over the world. In this regard, an increasing number of people are actively participating in extreme sports. They are different from other sports in that it needs not only excellent competitive level, but also a great measure of courage. They have been christened "the game of the brave". I have always likened extreme sports to art, until I fell from the skateboard and realized there are many risks in extrema sports. I try to explore the psychological and sociological factors that form part of the culture of this exciting sport, as well as how the society views those involved in this sport considering its risks. Let me begin by reiterating that an extreme sport is about extreme risks and danger. The activities that constitute extreme sport involved extreme risks that no measure of change in rules can eliminate. Questions continue to arise about such spo rts, whether it is ethical and the society should continue to permit it. By definition, these sports tend to involve an element of great speed, great heights, and a great degree of physical exertion. Some extreme sports that are becoming more common in today’s society include surfing, skateboarding, rock climbing, rafting, and mountain biking among many others. Research continues to study the motivation behind these forms of sport despite the very clear knowledge of the risks and dangers that come as a part of them (Mcnamee 15). 　　　　Additionally, people are trying to study the co-relation between these sports and the population that it majorly attracts together with the personality types that have been observed to dominate these sports. This knowledge people suppose will help dr... ... sense as well as an observable quality of personal sameness and continuity, paired with some belief in the sameness and continuity of some shared world image" (Self, et al., 185). 　　　　In conclusion, it must be considered that people have personal rights in whatever they choose to. A rule with a moral reason as Amartya Sen calls them. He argues that if there is a moral right to take personal risks, it would be morally wrong to stop a person from taking such a risk (McNamee 47). One of the pertinent problems in relation to voluntary risk taking is whether the risk is reasonable relative to what one wants to achieve. First we need to find a degree of probability of harm or injury as a result of the action. Secondly, we must look at the seriousness of the harm caused. Are extreme sports valuable, are they morally acceptable or should some of them be prohibited by law.

How Accurate Is Eyewitness Testimony Essay

The bedrock of the American judicial process is the honesty of witnesses in trial. Eyewitness testimony can make a deep impression on a jury, which is often exclusively assigned the role of sorting out credibility issues and making judgments about the truth of witness statements. In the U. S. , there is the possibility of over 5,000 wrongful convictions each year because of mistaken eyewitness identifications. The continuous flow of media stories that tell of innocent people being incarcerated should serve as a signal to us that the human identification process is rife with a large number of error risks. These risks have been largely supported by research. Unfortunately, a jury rarely hears of the risks; therefore, eyewitness testimony remains a much-used and much-trusted process by those who are uninformed — many times, lawfully uninformed. In cases in which eyewitness testimony is used, more often than not, an expert will not be allowed to testify to the faults of eyewitness identification. Thus, the uninformed stay blissfully ignorant of the inherent risks involved in eyewitness identification testimony. Too often, these blissfully ignorant people make up a jury of our peers. (McAtlin, 1999). According to McAtlin, there are three parts of an eyewitness testimony: (1) Witnessing a crime – as a victim or a bystander – involves watching the event while it is happening. (2) The witness must memorize the details of the occurrence. (3) The witness must be able to accurately recall and communicate what he or she saw. Studies of wrongful conviction cases have concluded that erroneous eyewitness identifications are by far the leading cause of convicting the innocent. Several studies have been conducted on human memory and on subjects’ propensity to remember erroneously events and details that did not occur. When human beings try to acquire, retain and retrieve information with any clarity, suppositional influences and common human failures profoundly limit them. The law can regulate some of these human limitations — others are unavoidable. The â€Å"unavoidable† ones can make eyewitness testimony devastating in the courtroom and can lead to wrongful convictions. Unfortunately, memories are not indelibly stamped onto a â€Å"brain video cassette tape. An event stored in the human memory undergoes constant change. Some details may be altered when new or different information about the event is added to the existing memory. Some details are simply forgotten and normal memory loss occurs continually. Even so, witnesses often become more confident in the correctness of their memories over time. The original memory has faded and has been replaced with new information. This new information has replaced the original memory because the natural process of memory deterioration has persisted. Furthermore, individual eyewitnesses vary widely in infallibility and reasoning. . (McAtlin, 1999). Studies of wrongful conviction cases have concluded that erroneous eyewitness identifications are by far the leading cause of convicting the innocent. For example, the Innocence Project of Cardozo School of Law reports that of the first 130 exonerations, 101 (or 77. 8 percent) involved mistaken identifications. But exactly how often eyewitnesses make tragic mistakes that lead to the punishment of innocent persons is unknown and probably unknowable. One of the infamous cases where mistaken identity led to the wrongful conviction and execution was Gary Graham. Graham’s case received widespread attention, in part because of substantial evidence indicating that he was innocent of the murder charge, and the indisputable fact that his court-appointed trial lawyer failed to mount a serious legal defense. Graham was convicted of killing grocery store clerk Bobby Lambert on May 13, 1981 during a robbery attempt. Graham was 17 years old at the time. There was no physical evidence linking him to the crime and only one eyewitness who identified him as the murderer. Eyewitnesses who told police investigators Graham was not the killer were never called to testify at trial by Graham’s lawyer. Constitutional Protections In Neil v. Biggers, the U. S. Supreme Court established criteria that jurors may use to evaluate the reliability of eyewitness identifications. The Biggers Court enumerated several factors to determine if a suggestive identification is reliable: (1) the witness’s opportunity to view the suspect; (2) the witness’s degree of attention; (3) the accuracy of description; (4) the witness’s level of certainty; and (5) the time between incident and confrontation, i. . , identification. Courts today continue to allow into evidence suggestive identification testimony. Currently, courts consider the admissibility of identification testimony under a Fourteenth Amendment procedural due process analysis. If a court determines that a pretrial identification was unnecessarily suggestive, it then ascertains whether the su ggestive procedure gave rise to a substantial likelihood of irreparable misidentification. A court will find a substantial likelihood of irreparable misidentification only if the identification is found to be unreliable. Therefore, even if the court concludes that a police identification procedure was suggestive, it may be admissible if the court finds that the identification is nevertheless likely to be accurate. A court will balance the suggestiveness of the identification procedure against the likelihood that the identification is correct, resulting in an unprincipled rule of law that turns on the court’s subjective assessment of the defendant’s guilt. Issues That Impact an Individuals Testimony A specific look at how memory functions and how suggestion operates llustrates why participation in unregulated lineups creates unreasonable risks of misidentification. Identification procedures differ from other police investigatory procedures in that they solely rely on human memory. Human memory consists of three basic systems: (1) encoding, (2) storage, and (3) retrieval. â€Å"Encoding† is the initial processing of an event that results in a memory. â€Å"Storage† is the re tention of the encoded information. â€Å"Retrieval† is the recovery of the stored information. Errors can occur at each step. Contrary to common understanding of memory, not everything that registers in the central nervous system is permanently stored in the mind and particular details become increasingly inaccessible over time. According to Loftus and Ketchum, â€Å"Truth and reality, when seen through the filters of our memories, are not objective facts but subjective, interpretive realities. † Because these processes are unconscious, individuals generally perceive their memories as completely accurate and their reporting of what they remember as entirely truthful, no matter how distorted or inaccurate they, in fact, may be. An individual’s memories become distorted even in the absence of external suggestion or internal personal distress. Naturally, people tailor their telling of events to the listener and the context. (Loftus & Ketchum 1991). Many conditions such as fear, lighting, distance from the event, surprise, and personal biases all affect memory and recall. Human memory is indeed delicate, especially regarding victims and witnesses of crimes. Fear and traumatic events may impair the initial acquisition of the memory itself. At the time of an identification, the witness is often in a distressed emotional state. Many victims and witnesses experience substantial shock because of their traumatic experiences that continue to affect them at the time of identification procedures. In a particular case in court, the psychologist can determine the reliability of the evidence of a particular witness and enable the judge and the jury to put the proper value on such witness’s testimony. For example, a witness may swear to a certain point involving the estimation of time and distance. The psychologist can measure the witness’s accuracy in such estimates, often showing that what the witness claims to be able to do is an impossibility. A case may hinge on whether an interval of time was ten minutes or twelve minutes, or whether a distance was three hundred or four hundred feet. A witness may swear positively to one or both of these points. The psychologist can show the court the limitations of the witness in making such estimates. Overview of Psychology and Law The service of psychology to law can be very great, but owing to the necessary conservatism of the courts, it will be a long time before they will make much use of psychological knowledge. Perhaps the greatest service will be in determining the credibility of evidence. Psychology can now give the general principles in this matter. Witnesses go on the stand and swear to all sorts of things as to what they heard and saw and did, often months and even years previously. The expert clinical psychologist can tell the court the probability of such evidence being true. Experiments have shown that there is a large percentage of error in such evidence. The additional value that comes from the oath has been measured. The oath increases the liability of truth only a small percentage. Psychologists sometimes provide expert testimony in the form of general testimony where theory and research is described and applied to a problem before the court. The expert would not provide opinions about any party involved in the case before the court, but might give opinions about substantive research that is relevant to the issues. Role of Psychology Professional in Forensic Matters Clinical-forensic psychologists are employed in a variety of settings including state forensic hospitals, court clinics, mental health centers, jails, prisons, and juvenile treatment centers. Clinical-forensic psychologists are perhaps best known for their assessment of persons involved with the legal system. Because of their knowledge of human behavior, abnormal psychology, and psychological assessment, psychologists are sometimes asked by the courts to evaluate a person and provide the court with an â€Å"expert opinion,† either in the form of a report or testimony. For example, clinical-forensic psychologists frequently evaluate adult criminal defendants or children involved in the juvenile justice system, offering the court information that might be relevant to determining (1) whether the defendant has a mental disorder that prevents him or her from going to trial, (2) what the defendant’s mental state may have been like at the time of the criminal offense, or (3) what treatment might be indicated for a particular defendant who has been convicted of a crime or juvenile offense. Increasingly, clinical-forensic psychologists are being called upon to evaluate defendants who have gone to trial and who have been found guilty and for whom one of the sentencing options is the death penalty. In this case, psychologists are asked to evaluate the mitigating circumstances of the case and to testify about these as they relate to the particular defendant. Clinical-forensic psychologists also evaluate persons in civil (i. e. , non-criminal) cases. These psychologists may evaluate persons who are undergoing guardianship proceedings, to assist the court in determining whether the person has a mental disorder that affects his or her ability to make important life decisions (e. g. , managing money, making health care decisions, making legal decisions). Clinical-forensic psychologists also evaluate persons who are plaintiffs in lawsuits, who allege that they were emotionally harmed as a result of someone’s wrongdoing or negligence. Clinical-forensic psychologists may evaluate children and their parents in cases of divorce, when parents cannot agree about the custody of their children and what is best for them. Clinical-forensic psychologists are sometimes called on to evaluate children to determine whether they have been abused or neglected and the effects of such abuse or neglect, and offer the court recommendations regarding the placement of such children. In addition to forensic assessment, clinical-forensic psychologists are also involved in treating persons who are involved with the legal system in some capacity. Jails, prisons, and juvenile facilities employ clinical psychologists to assess and treat adults and juveniles who are either awaiting trial, or who have been adjudicated and are serving a sentence of some type. Treatment in these settings is focused both on mental disorders and providing these persons with skills and behaviors that will decrease the likelihood that they will re-offend in the future. Clinical-forensic psychologists employed in mental health centers or in private practice may also treat persons involved in the legal system, providing either general or specialized treatment (e. g. treatment of sex offenders, treatment of violent or abusive persons, and treatment of abuse victims). Conclusion Studies confirm that unregulated eyewitness testimony is often â€Å"hopelessly unreliable. † Misidentifications are the greatest single source of wrongful convictions in the United States. Yet courts’ current due process analyses are unsuccessful in ensuring fair procedures and preventing wrongful convictions. A due process analysis alone is inadequate, in part because a due process analysis is essentially a fairness inquiry, and courts regard it as unfair to exclude a correct, yet suggestive identification, from evidence.

Purpose And Functions Of Accounting Accounting Essay

Accounting has been around since the beginning of civilisation. Accountancy participated in the development of metropoliss, trade, and the constructs of wealth and Numberss. The importance of accounting can non be overemphasized. Equally of import are the criterions used to guild the application of accounting pattern. Without rules and criterions, fiscal coverage would non reasonably present the fiscal place of a company. Accounting has changed and evolved immensely over clip and continues to alter. In this assignment, I will specify accounting and the different procedures of accounting records. I will besides Distinguish between Financial Accounting and Management Accounting and sketch the advantages and disadvantages, with illustrations. The beginning of civilisation occurred during the passage from hunter-gatherer to farmer. Farming led to harvest excess and hence the demand to merchandise and barter. A Jericho, the oldest metropolis known to historiographers was the first known trading centre for excess goods. Personal wealth created the demand to maintain path of stock lists. Ancient bookkeepers used little clay balls called items to number and maintain path of bing wealth. These items were used as grounds of minutess. Over clip, the items were used to do feelings in clay along with images which represented the first efforts at accounting. These events took topographic point around 5000 B.C. ( Giroux ) Evidence suggests that dual entry clerking developed in Italy around 1200 B.C. The first book written on dual entry clerking was written by Luca Pacioli in 1494. ( Smith ) Pacioli was referred to as the male parent of accounting, but he did non really contrive the system he described. He merely wrote about the concern patterns used by merchandisers in Venice at the clip. Many of his Hagiographas were used for several centuries. With the development of engineering, wealth, and trade came the demand to adequately account for the complexness involved.2.0 What is accounting?AAccounting a subdivision of Accountancy. It is a service activity. Its map is to supply information, A chiefly fiscal in nature, about economic entities that is expected to be utile in doing economic determinations, in doing sound picks among alternate classs of action.A Accounting, is frequently called â€Å" The linguistic communication of Business † A statement of basic accounting theory defines accounting as the procedure of identifying, mensurating and pass oning economic information to license informed judgement and determination by users of the information. ( Evanson, Illinois: American Accounting Association,1966 ) A Accounting is the art of recording, sum uping, describing and analysing fiscal minutess. That is the systematical record of twenty-four hours to twenty-four hours events to cognize about net income, assets and liabilities. Accounting is about answerability. Most organisations are externally accountable In some manner for their actions and activities. They will bring forth studies on their activities that will reflect their aims and accomplishments to people to whom they are accountable.Purpose and Functions of Accounting.A To supply quantitative, fiscal information about economic entities to statement users so that they could do informed judgement and better decision.A2.1 UseRs of Accounting InformationAccounting is an information system that measures concern activities, processes information into studies and communicates the studies to determination shapers. A cardinal merchandise of this information system is a set of fiscal statements-the paperss that report fiscal information about agreeableness to determination shapers. These studies tell us how good an entity is executing in footings ofA net incomes and losingss and where it stands in fiscal footings. We have two types of users of accounting. That is internal users and external users. Some illustrations of users of accounting are as follows: – They use accounting figures to Suppliers – decide if they can give recognition installations to the house, when providing stuffs Creditors – -Short term ; find if the sum due by the house will be paid on clip and if more money can be given on recognition. -long term- determine if capital and involvement will be paid in due clip Bank and Financial Institutions will used accounting figures to make up one's mind on overdraft, loan or rental installations. Contractors-decide whether they will go on to work for the house and the possibility of more plants if the company is spread outing. Government – will make up one's mind on allotment of resources. If the activities have to be regulated and besides determine revenue enhancement policies. Customers – maintain themselves update about the company. That is if the house is traveling on good figures, they react to market demands. For case they might will develop new merchandises. Investors – to judge chances on their investing and make up one's mind what to make with their portions. That is selling them if he feels that the monetary value of his portion might fall due to hapless public presentation of the house, retain or purchase more if the stockholder feels that the company will go on to turn Potential investors – to make up one's mind if buying portions of that house will be fruitful or non Management reappraisal: – Short term solvency Long term solvency Activity ( effectual use ) Profitableness in relation to turnover Profitableness on investing Employees – to cognize the strength and prosperity of the company. To measure the capacity to pay wage, retirement benefits and employment chances. Tax Governments: measure the revenue enhancement liabilities of the endeavor Populace: find how the company will impact the vicinity, for case employment, local providers, tendencies or developments as per Corporate Social Responsibility.2.2 Branchs of AccountingGeneral Accounting or Financial AccountingA It is concerned with the entering ofA minutess for a concern or other economic unit and the periodic readying ofA statements from these records. AuditingA Is a service pattern who examines records, statements and show an sentiment sing their equity of histories. Cost AccountingA emphasizes the finding and the control of costs peculiarly the costs of fabrication procedures and of the manufactured merchandises. Management Accounting is concerned with the application of appropriate techniques and constructs in treating the historical and jutting economic information of an entity, to help direction in puting up sensible economic aims and in doing rational determinations towards the attainment of these aims. Tax Accounting includes the readying of revenue enhancement returns and the consideration of the revenue enhancement effects of proposed concern minutess. Accounting Systems is concerned with the creative activity of accounting and office processs for the accretion and the coverage of fiscal informations Budgetary Accounting represents the program of fiscal operations for a period and through histories and sum-ups, provides comparings of existent operations with the preset program Government AccountingA specializes in the minutess of political units with respects to the concern facet of public disposal. It chiefly focuses on the properA detention of authorities financess and their intents. Accounting Education is possibly the most obvious field of specialisation. In add-on to learning, many accounting professors engage in auditing, revenue enhancement accounting orA other countries of accounting. Internal AuditingA trades with finding the operational efficiency of the company sing protection of the company ‘s assets, truth and dependability of the accounting informations, and attachment to order managerial policies. International AccountingA include particular accounting for international minutess, comparings of accounting rules in different states, and harmonisation of diverse accounting criterions worldwide and revenue enhancement demands ofA all the states in which the company does concern. .Not-for-profit AccountingA trades with particular accounting for charitable organisations, A spiritual groups, governmental bureaus, schools and co-ops etc Though we have different subdivisions of accounting the two chief signifiers of accounting information are fiscal accounting and managerial accounting. We will discourse about these two subdivisions of accounting in the 2nd portion of this assignment.2.3 BASICS OF AccountingAccounting is based on maintaining records on sound accounting rules which are as follows: Systematic categorization and recordings in books of histories Book- maintaining ( entering of events and minutess ) Sum uping the records – test balance, ledger, net income and loss and balance sheet Interpreting the fiscal minutess2.4 Primary aims of AccountingThe primary aims are: Maintain Accounting records Calculate the consequences of operations Determine the fiscal place Communicate the information to users About all companies create end-of-year fiscal studies, and a new set of books is begun each twelvemonth. Depending on the nature of the company and its size, fiscal studies can be prepared at much more frequent ( even daily ) intervals.3.0 Procedures of accounting recordsThe procedures of accounting records are: Identifying Measuring Recording Classifying Sum uping Analyzing Interpreting Communicate the fiscal minutess and events The map of these procedures is to keep orderly records to set up fiscal public presentation and fiscal state of affairs, and to pass on the accounting information to the concerned parties to which the company is accountable.IdentifyingFirst traffics are identified and their needed paperss are collected. That is designation of minutess and economic events of a specific organic structure. It involves choosing the activities related to a Firm. Bills from providers or payment made to creditors are illustrations of economic events.MeasuringIn accounting every recorded dealing of the company needs to be measured in a common unit for case the state ‘s local currency. In Mauritius, many houses trades with abroad companies. However they have to utilize a unvarying pecuniary unit when mensurating minutess.RecordingDealingss are recorded to supply a history of the organisation ‘s fiscal activities. That is maintaining systematic record in proper books of histories. Recording is done on a regular basis and it enables the company to place all the traffics of the house.ClassifyingAfter minutess are recorded in history books, they are posted to the appropriate histories. That is rent in rents account, gross revenues in gross revenues account. Classifying is the analysis of concern minutess of similar nature..Sum upingAfter the above processes the information found in fiscal statements are analyzed make decisions about the profitableness and fiscal places of the concern. It will so decently presented harmonizing to Accounting Torahs ( Trial balance, trading and profit-and-loss history and balance sheet ) to do it apprehensible to internal and external users of the fiscal information.Analyzing and InterpretingThe trading and profit-and-loss history and balance sheet are analyzed to pull decisions on the fiscal strengths or the failings of the house. It besides helps to determind growing or lessening in gross revenues. These are achieved by ciphering assorted ratios and per centums or by using other techniques. The information is used for fixing the hereafter aims and methods for achieving such aims.CommunicatingThe accounting information is so communicated users or individual concerned. This is made by administering to the users the fiscal studies. It includes income statement, balance sheet and other extra information in the signifier of accounting ratios, graphs, diagrams etc. The consequences of analysis and reading must be communicated to the parties who are to do determinations or signifier judgements so that appropriate determinations may be taken at the right clip4.0 What is fiscal accounting and Managerial ACCOUNTING?Though we have different subdivisions of accounting the two chief signifiers of accounting information are fiscal accounting and managerial accounting. Talk of accounting, we besides need to advert Tax accounting. As the name itself, revenue enhancement accounting focuses on revenue enhancement issues. It provides revenue enhancement information to revenue enhancement governments.Fiscal AccountingFinancial and direction accounting are both of import tools for a concern, but serve different intents. A concern uses accounting to find operational programs in the hereafter, to reexamine past public presentation and to look into current concern maps. Management and fiscal accounting have different users, as investors are non normally involved in the daily operations of the concern but are concerned about their investing, whereas directors need information rapidly to do day-to-day concern determinations. Fiscal accounting is used to show the fiscal wellness of an organisation to its external stakeholders. Board of managers, shareholders, fiscal establishments and other investors are the audience for fiscal accounting studies. Fiscal accounting nowadayss a specific period of clip in the past and enables the users to see how the company has performed. Fiscal accounting studies must be filed on an one-year footing, and for publicly traded companies, the one-year study must be made portion of the populace record Fiscal Accounting is concerned with classifying, mensurating and entering the minutess of a concern. It is geared towards external users of accounting information. Fiscal accounting provides information that would be helpful in pulling capital. It shows the fiscal place of a concern at a peculiar point in clip and shows how a concern has performed over a specific period. The three chief fiscal statements that help to accomplish this purpose are the Profit & A ; Loss history, the Balance sheet and the Cash Flow Statement.Managerial AccountingOn the other manus, direction accounting is a system designed unambiguously for the company direction squad. It provides current and accurate information to directors of the company to do determinations refering the daily operations of a concern. It is non based on past public presentation, but on current and future tendencies. Because directors frequently have to do operation determinations in a short period of clip in a fluctuating environment, direction accounting relies chiefly on prediction of markets and tendencies. The information is used for planning of future ends of the company. It besides helps to measure internal public presentation of the company.4.1 Differences between Financial and Managerial accounting.The users of Financial accounting is chiefly external individuals as it describes the whole administration. For illustration stockholders, creditors, Banks and other fiscal establishments. A direction accounting system produces information that covers portion of the organisation or a specific section that is used within an organisation, by directors and employees for determination devising. Fiscal histories are supposed to be in specific format. This will simplify affairs when seeking to compare histories of different companies. On other manus there is no particular format for managerial accounting. Fiscal accounting helps in doing investing determination but Management Accounting helps directors to enter, program and control activities. Fiscal accounting focal points on history where as direction accounting focal points on past and existent public presentations every bit good as future. Fiscal histories are prepared by comptrollers but managerial accounting is prepared by officers of different sections. They coordinate informations and bring forth direction histories. Fiscal histories are for a particular and good defined period. For illustration yearly or semi yearly for big companies. However direction histories can be prepared whenever it is needed. It can be daily, hebdomadal or monthly. Fixing fiscal studies is compulsory for limited companies. It has to be filed with competent governments while there are no legal demands to fix studies on managerial accounting. Fiscal histories are largely concerned with pecuniary points but managerial histories can be both pecuniary and non pecuniary points. For illustration stock counts or end product.4.2 Aims of Financial Accounting versus Managerial aimsThe chief aim of fiscal accounting is to unwrap the concluding consequence of the house and place fiscal status of the concern on a peculiar day of the month. On the other manus the chief aim of managerial accounting is to assist direction by supplying to them information which they use to be after, measure and command the concern.4.3 Advantages and disadvantages of Financial Accounting.Access to InformationAmong the most important advantages of fiscal accounting is the information it reveals about a concern. This information is utile to non merely leaders who use informations about gross, disbursals, assets and equity to do determinations for the hereafter, but besides to investors who examine the consequences of fiscal accounting, known as fiscal state ments, to make up one's mind which concerns to put in. Financial accounting allows concern leaders to change their budgets and programs for the hereafter to turn to new fiscal jobs or take advantage of the fiscal strengths that accounting reveals to turn or derive competitory advantages within an industry.ConformityGovernment ordinances require concerns to execute fiscal accounting, which means that the procedures has the added advantage of maintaining a concern in line with regulative bureaus and free from mulcts or disciplinary action. Financial accounting information is an component of transparence and concern moralss, necessitating honest and accurate information for investors, rivals and market analysts to reexamine. Businesss besides need information from fiscal accounting, such as net incomes after disbursals and the value of tax-deductible disbursement, to finish their one-year concern income revenue enhancement returns.CostFiscal accounting is an expensive portion of making concern, particularly for big concerns. For a little concern, proprietors need to give clip to accounting, which takes off from the clip they can pass working with employees or giving their endowments to the concern ‘ merchandises and services straight. Large concerns employ accounting sections that consist of specializers who earn professional wages and necessitate benefits, offices and equipment to execute their occupations. This means that a concern demands to utilize the information it additions from fiscal accounting to its ain fiscal benefit or hazard losing money in the procedure.Timing ProblemsFiscal accounting besides can present disadvantages to a concern by interrupting the timing of its operations. This is peculiarly true when a concern chooses the incorrect type of accounting for its activities, or fails to update its accounting methods to maintain gait with its growing. For illustration, hard currency method accounting merely enters minutess once they are comple ted, which works good for little concerns but can non account for the outstanding payments and histories receivable that a big concern is likely to hold. A big concern that use hard currency method accounting alternatively of accrual method accounting hazards losing path of major constituents of its fiscal image, while a little concern that employs the accrual method takes on unneeded complication and disbursal.4.4 Advantages of Management AccountingSince it is focused on doing future determinations with the aid of past fiscal information, it is frontward looking and hence progressive in nature. Managerial histories are meant for internal users like direction and therefore it is non necessary that it is made by following rigorous guidelines which is the instance with fiscal accounting. It is flexible in nature and therefore it can be prepared anytime and they are non required to be made annually they can be made monthly or on hebdomadal footing. Management accounting takes all the i nformations and so show it in such a manner that a proper analysis about the feasibleness and profitableness of any concern determination can be made.4.5 Disadvantages of Management accounting It is dependent on cost accounting and fiscal histories and therefore the truth of it is besides dependent on how accurate that information is. This it is one of the restrictions every bit far as its serviceability is concerned. It can besides be affected by the prejudice of top direction and therefore it is likely that they may be pulled in such a manner so as to profit themselves instead than stockholders. Since it does non follow accounting rules, it can non be compared with other companies studies and therefore accurate rating about the direction may non be possible on the footing of direction accounting.5.0 DecisionAs we can clearly see accounting is really of import in every facets of life and corporate lives. Without accounting it will non be possible to acquire exact figures to analyze, comparison or even better. Accounting is based on several rules and ways to treat accounting informations. These accounting procedures are a concatenation of undertakings that needs to be done and respected during the accounting twelvemonth to acquire accurate and coveted consequences.

Doubt in Macbeth Essay

Doubt in Macbeth The play Macbeth contains doubt in many different ways. In the beginning of the play, we are struck by a very insecure Macbeth. He is indeed curious about what would happen if he were to take Duncan’s place and become the king of Scotland. If it were done when ’tis done, then ’twere well †¨It were done quickly. If th’assassination Could trammel up the consequence, and catch †¨With his surcease success: that but this blow Might be the be-all and the end-all, here, But here upon this bank and shoal of time, We’d jump the life to come. But in these cases We still have judgement here, that we but teach Bloody instructions which, being taught, return To plague th’inventor. This even-handed justice Commends th’ingredience of our poisoned chalice To our own lips. He’s here in double trust: First, as I am his kinsman and his subject, Strong both against the deed; then, as his host, Who should against his murderer shut the door, Not bear the knife myself. Besides, this Duncan Hath borne his faculties so meek, hath been So clear in his great office, that his virtues Will plead like angels, trumpet-tongued against The deep damnation of his taking-off, And pity, like a naked new-born babe, Striding the blast, or heaven’s cherubin, horsed Upon the sightless couriers of the air, Shall blow the horrid deed in every eye That tears shall drown the wind. I have no spur To prick the sides of my intent, but only Vaulting ambition which o’erleaps itself And falls on th’other. (1.7.1-28) We find Macbeth really struggling whether to kill Duncan is the right thing to do or not. He does feel that murdering a man is a great sin, and the fact that this man, Duncan, is someone who trusts him, and also someone that Macbeth himself has showed loyalty to, makes it even worse. /I am his kinsman and his subject/ (1.7.14). Even though this is the case, Macbeth is not completely reluctant towards the idea of killing Duncan. I find that what really haunts him is that it’s more than just the act of murdering Duncan; it is the aftermath that bothers him. What he really is afraid of is that him doing a bad deed, will do come back to him in the end. The thought of becoming king is however tempting, but he is insecure about whether or not this ambition of his is enough to justify the murderer of another human being. This shows very much self-doubt, and in this particular quote Macbeth is really dealing with some ethical problems. On his one shoulder, is the angel telling him tha t it is not the right thing to do, but there’s also the devil who feels that perhaps it could work out. Although, he the angel takes over and he decides that his motives are not enough to kill Duncan. Something that is very interesting is how fast he changes his mind about this. As soon as he announces his decision to the one that I find is the one who is really willing to do anything in order to become the Queen of Scotland, his wife Lady Macbeth that is. Her doubt lies more in the ambitions and morals of her husband, because they are /are too full of the milk of human kindness/ To catch the nearest way/ (1.5.13). It is as if she feels that she is more of a man than her husband is. When Macbeth tells her he will not be murdering Duncan, knows him well enough to know which buttons to push in order to get what she wants. She questions his manhood immediately, and even though he at first stands up for himself by saying /I dare do all that may become a man:/Who dares do more is none/ (1.7.50-51). Lady Macbeth does not experience the antagonist, protagonist discussion in her head that Macbeth does. Her ambitions and morals are a lot clearer, and her single-mindedness ends up being wha t really convinces Macbeth that murdering Duncan is what he must do. This makes Macbeth characteristic of being incredibly full of self-doubt even more obvious. He is easily persuaded by his wife, into doing something that he deep down knows will end up leaving him with feelings of guilt and anxiety. M: One cried ‘God bless us’ and ‘Amen’ the other, As they had seen me with these hangman’s hands. List’ning their fear. I could not say ‘Amen’, When they did say ‘God bless us’ Lady M: Consider it not so deeply. M: But wherefore could not I pronounce ‘Amen’? I had most need of blessing, and ‘Amen’ in my throat. (2.2.32-39) Macbeth has murdered Duncan. Before killing him, he expressed a worry of this giving him bad karma. In this particular quote, I find that his worry has almost developed into paranoia. It is almost as if he starts to question his belief, and whether or not he can rely on God for guidance, the way he may have done before. He realizes most certainly that this deed will be on his conscience for the rest of his life, and I think that wishes he had not done it. His wife on the other hand still shows no signs of doubt, regret or any other feelings one may expect to feel after a murderer. However, I feel that she must doubt the action too. If she had been completely convinced that it was what they had to do, she could have done it herself. In Scene 5 of Act 2, she claims she cannot commit murderer because she is a woman. The era in which this play takes place is definitely different in many ways from the way we live today, but I believe that would not have been impossible for Lady Macbeth to murderer Duncan herself. I believe that it is an ethical dilemma for her as well, she wants to be Queen, but she doesn’t want a murderer on her conscience. Therefore she decides that she can persuade her husband to do it. Out, damned spot! Out, I say!- One: Two: why then, ‘tis time to do’t.- Hell is murky.- Fie, my lord, fie, a soldier, and afeard? What need we fear who knows it, when none can call our power to account? Yet who would have thought the old man to have so much blood in him? (5.1.36-41) Lady Macbeth’s doubt and regrets regarding the murderer really become obvious. She’s sleepwalking, and she is filled with guilt and doubt in whether or not she will actually be able to let go of the crime committed. Earlier on, as mentioned, she was the one convincing Macbeth that the blood, or the guilt that is, would go away /with a little water/ (2.2.65). Now she is not so sure anymore, saying /Here’s the smell of blood still. All the/ Perfumes of Arabia will not sweeten this little hand/ (5.1.51-52). She feels doubt that she will ever be able to live her life as she did before, even though she is now the queen. Is a title really enough to protect her and her husband from what they have done? She is starting to realize that they have created a hell of their own, filled with regret, doubts, sleepless nights that will never end. I feel a lot of desperation in this part of the play, as the consequences of her actions is catching up to her, and her soul is eaten b y doubt. Doubt really is one of the great themes of Macbeth. Throughout the novel one finds both small and large elements of doubt. Besides from the quotes and parts that I have chosen to analyze, there are a lot more to find. There is a doubt going around about who committed the murderer, and if there is such cruelty and hunger for power as it seems Macbeth has. What it all comes back to, is his self-doubt and that I really believe is a message from Shakespeare. One must trust their instinct, or a lot of things could go terribly wrong.

Experience of having a child at a young age (age-18) Essay

Experience of having a child at a young age (age-18) - Essay Example Even though my friends and I had numerous differences, it was easy to get along and share so much of our life experiences. From time to time, I would think and talk about my future especially where I expected to be in ten years or so. Just like any other typical woman, I would talk about getting into a successful career and starting a family that would remain united forever. Soon after graduating high school, my friendship and relationship with my friends kept growing over time. Some time passed and the story remained the same. Nothing much happened in my life until I discovered I was expecting a child at the age of eighteen. I was happy but worried too that I would have a child at a young age. On one hand, pregnancy was not a welcome thing in my life at that age. I felt it had begun to complicate my life from there on. I had never thought of having a child at the age of eighteen. My complete focus was on going to college and pursuing a career that would change my life for the better. On the other hand, pregnancy was a situation I had to face without fear or guilt. In many instances, I was concerned not only about my education, but also about the fact that getting a child at a young age would affect the rest of my life. To get through it, I had to convince myself that all would be well and everything would work out in my favor. However, it was obvious that college education was on hold at that point. Days, weeks, and months passed, and eventually I gave birth to a beautiful baby girl, whom I named Lucy. Before my nineteenth birthday, I was a mother. At my age, I had so much to learn about caring for the baby. I attended parenting classes and had frequent visits to the doctor to ensure that the baby’s progress was good. One major thing I always recognize is the support I received from my family and friends. My family stood by me and provided me with financial support since I still depended on my parents. Surprisingly,

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