Workplace Stress and Aggression Research Paper Example | Topics and Well Written Essays - 750 words

Workplace Stress and Aggression - Research Paper Example The overall productivity of the businesses may also come down just because of this negative perception about the work place environment in the company (Tom, 2008). The research shows many lethal examples of such violent incidents in different US institutions. At the top of the list, there is an incident of a US Army Major, who was serving as a psychiatrist, killed 13 people at his place in October 2007. Similarly, another horrible incident took place in 2006, when the corps found a dead body of a student at a research building hanging with the wall. The reason behind her death was the violent behavior of the lab assistant (Tom, 2008). In November 2008, an engineer was fired because of the consistent poor performance; he came after a week to his company and shot 11 people in aggression. In another incident in Mississippi in 2003, a plant worker killed six workers and then shot himself too. These are some of the incidents which are highlighted in the research, otherwise the history of US companies is filled with these horrible violent behaviors and therefore increasing the level of aggression and stress in the company employees (Tom, 2008). The increasing rate of work place violence issues need to be addressed soon other it will create a havoc for the rest of the company employees and thus the company management will have to suffer the losses. For this reason, the company management should be aware of the warning signs or the triggering factors which actually provoke these violent behaviors. In this way, company can take precautionary measures to avoid any such hazardous event or incident to take place (Morris, 2005). If a person is not at all comfortable with his or her colleagues at the work place and used to pass negative comments on them then it means that he has an aggressive behavior towards others. His inappropriate remarks towards other are a symbol that he is not comfortable with them. According to these people, they are

Compensation and Benefits Critical Reflection of Learning Reflection Essay

Compensation and Benefits Critical Reflection of Learning Reflection - Essay Example A person may exhibit a combination of these four basic learning styles (known as the learning style inventory or LSI) based on theory developed by American psychologist David A. Kolb; his theory is that people learn best by way of experience but this experiential learning can vary, depending on each individuals preferences. This concept of learning styles has broad practical applications in real life situations, such as the formulation of teaching principles for higher education and adult classes (Kolb, 1984, p. 184). Kolbs cycle of learning theory has a high degree of reliability and validity based on test results of several subjects based on research studies done, in terms of its predictability. Based on this learning styles inventory which consists of four learning processes, I found out that I have a preference for the AC (score of 20 out of a possible 20) as primary, and in the RO (12 out of 20) as secondary learning styles (the two highest scores, with AE at 11 and CE at 7 only). The results mean I am more of the abstract conceptualization type of a learner, using both reason and logic to arrive at a rational evaluation of matters being discussed through systematic analysis. This fits in nicely with the second learning style which is the RO, which relies on impartial observations to make a judgment, based largely on being an objective observer (Kolb, 1985, p. 68). In this regard, what I learned the most from this course is the topic of employee benefits as discussed in Chapter 1 (Introducing Employee Benefits) because I found the topic interesting. The rise in administration of employee benefits has a long history that goes back to the Industrial Revolution, when people shifted from mostly agricultural to industrial production, and in wealth creation produced a new economic class, the entrepreneurs and capitalists. In the early days, this social, political and economic hierarchy

Mandatory Jail Sentence Essay Example for Free

Mandatory Jail Sentence Essay Many lives would be saved by car crashes every year. If they are put into jail for at least 48 hours or more, they would learn from their mistakes most likely and wont do it again. Posted by: Anonymous Report Post LikeReply 0 0 * If there was more at stake for people, they would be more hesitant about making bad decisions. Drunk driving is a direct result of bad decisions. It doesnt happen accidentally, and the people causing it are not victims. If the punishment for this horrid crime is harsher, maybe people would think a bit more and decide against getting behind a wheel and being irresponsible. Posted by: 4uncLife Report Post LikeReply 0 0 * Since most drunk drivers are otherwise non-criminal average citizens, I do think a mandatory jail sentence would decrease drunk driving. I do not feel that a small fine and temporary suspension of your drivers license is a steep enough punishment to effectively deter drunk driving. But, I do think that a mandatory jail sentence would discourage the average citizen from committing that crime. Posted by: ToughEfrain26 Report Post LikeReply 0 0 * Jail deters those who are currently freed and those who served the time. Many of the cases of drunk driving are repeat offenders who received warnings, fines, or points on their licenses that drove up their auto insurance rates and other monetary fines but rarely any thing that made them stop driving drunk. Mandatory jail time for drunk driving literally drives the lesson home, that drunk driving will take the drunk driver away from their life. Increasing the jail time per incident also shows the increasing penalty for the decision and takes away the leniency of some judges who give a slap on the wrist until someone is killed. Posted by: Pir4And Report Post LikeReply 0 0 48 hours is a slap on the wrist to some. Being from a rural area, many people consume alcohol because there is simply, nothing else to do. These same people fight, drive and do other thoughtless acts because their brain is not processing the full concequences of their actions. People like this have run-ins with the law on a regular basis, so 48 hours in jail is a slap on the wrist to them . Two years ago two young boys were riding an ATV on the road in this same rural town when they were struck and killed by a drunk driver. This would have never happened had he been imprisoned for a few months. Not many people can have a true life changing experience within two days. when 211 children die in one year thanks to drunk driving then something must be done to prevent drunk driving from ever occuring. At some point people will realize that drunk drivers are a threat to society and should be locked up for a long peoriod of time so that they can not hurt anyone, and hopefully change their ways. Posted by: Anonymous Report Post LikeReply 0 0 * I agree completely that a mandatory jail sentence on the first offense would decrease the number of drunken drivers. If you have a mandatory sentence people would be less likely to drive under the influence, they would more likely to stay at home or use the common idea of a designated driver. There are repeat offenders I know that havent done a bit of jailtime for their crimes and they still drink and drive. They dont find the penalties that bad because they havent been properly punished. There are a select few who learn from their mistakes but that is few and far between. The treatments last 30 to 90 days and most alcoholics just go throught the paces and continue on their merry way. The treatment plans arent working, so why not try this? Posted by: Anonymous Report Post LikeReply 0 0 * A mandatory jail sentence would help decrease the instances of drunk driving, because people would be more careful. You have a variety of people who get stopped for drunk driving. A mandatory jail sentence would help decrease the instances of drunk driving for those people who are more casual, or only social, drinkers. It might help some of those who love to party, but it is hard to say. Nothing would stop those who are alcoholics. Posted by: eyeslikethat Report Post LikeReply 0 0 Yes, a mandatory jail sentence will decrease the instances of drunk driving, because the perpetrators will be sitting in jail, instead of driving drunk on our streets. It has been shown, over and over, that people who drive drunk are often repeat offenders. They do this over and over. I dont know if a stint in jail will stop them from drinking and driving, but at least it will remove them from the street s, so that they are not out there doing the same thing. I am sure that, for lots of people, the threat of an automatic jail sentence will also make them think twice about drinking and driving, or letting a friend or relative drink or drive. Posted by: I0ckHead Report Post LikeReply 0 0 * I believe drunk drivers should be imprisoned on the first offense If there was a mandatory jail sentence for drunk drivers, there would be less of them on our roads. On average a drunk driver drives 87 times while intoxicated before being pulled over. And then they get pulled over, and get a warning, or fine, or points on their license. Thats it. If they have driven drunk before they probably will again if all they get is a warning. Think about all your loved ones on the road each day, they are being put in danger of being hit by a drunk driver. nd youre saying its okay for people that drive drunk to get a slap on the wrist! If drunk drivers go to jail, even for 48 hours, they probably wont do it again. Posted by: Anonymous Report Post LikeReply 0 0 * Because many drunk drivers do not consider themselves criminals, a jail sentence would re-frame the way the public thinks about drunk driving not just a lapse in judgment but a crime. Fir st of all, drinking is an inherent part of our culture and the line between social drinking and driving drunk can be a difficult one to judge, encouraging many to not take drunk driving seriously. Moreover, many drinkers who might get a DUI do not engage in other criminal activity and do not consider drinking or its consequences to be a criminal offense. Attaching a jail sentence to a DUI would re-frame the way drinkers and the general public perceive a DUI and force them consider the consequences more seriously. A jail term carries a much heavier punishment (as well as social stigma) than the usual punishments for a DUI offense which would make it effective as a means to reduce driving under the influence of alcohol. Posted by: PeytonW Report Post LikeReply 0 0 * You could end up killing sombody If you just get a slap on the wrist you will be urged just to drive intoxicated again. i mean think of your loved ones who are always playing in your yard and a drunk driver came crashing through your fence and kills your kids? how would that make you feel? In my opinion they should go to jail for at least a few days so when they get out they realize what they did was wrong and it would encourage them to never drive intoxicated again. Posted by: Anonymous Report Post LikeReply 0 0 I believe a mandatory jail sentence would decrease instances of drunk driving drastically because it would establish a clear unfavorable consequence for their behavior. When there is a mandatory sentence attached to a crime people are more likely to think twice before doing it. If a person knows that there is more chance than not of them going to jail they are less likely to do it because of the circumstances that would create such as losing your drivers license, job, children and possibly your spouse. Most people would say that drinking and driving is not worth risking the loss of all those things. Posted by: N4nClar Report Post LikeReply 0 0 * Driving under the influence is a choice and any deterrent is totally warranted. I strongly believe that there should be zero tolerance for driving under the influence of alcohol. A mandatory jail sentence would send a clear message that it is unacceptable behaviour and people might think twice before doing it. Those who do the right thing have nothing to fear. Posted by: Mo2esDonaId Report Post LikeReply 0 0 * People are inherently scared of jail, so a mandatory sentence would help. A more severe punishment would almost certainly decrease the instances of drunk driving, to some extent. People can deal with fines and community service, but jail is something that no person wants to experience. The fact that assaults occur in jail isnt really justifiable, and needs to be addressed more thoroughly than it has been. But, it does make many terrified and, as such, stops people from committing severe crimes. Posted by: TwoVic Report Post LikeReply 0 0 * I agree with your opinion. A jail sentence would be very helpful in decreasing drug driving. I agree because nowadays, drunk driving is not a crime. They give money to court and that settles that case. Then sometimes they repeat this again. Mandatory jail sentence help decrease the instances of drunk driving. Posted by: 5h4ngMaxi Report Post LikeReply 0 0 * Jail sentences will definitely reduce drunk driving instances. Jail sentences are usually effective in frightening people away from doing certain things. Because people with criminal records have fewer job opportunities and limited futures, people will generally avoid doing things that will get them imprisoned, such as murder, rape, and vandalism. If you start imprisoning people for drunk driving as well, then you will see a dramatic decrease in that area. Posted by: N0bIatina Report Post LikeReply 0 0 * A no-tolerance policy on drunk driving would cause people to take the offense more seriously. Drinking and driving has contributed to thousands of accidents, injuries, and deaths. In my opinion, I believe a mandatory jail sentence for convicted offenders would cause people to seriously consider the consequences of drinking and driving. Taking a serious civil approach to the offense would cause friends and family to view drinking and driving as completely unacceptable. It would add a risk of job loss, public humiliation, and jail time, to the risks of injury, death and property damage. Additionally, incarcerated offenders would not be putting other motorists at risk while they are locked up. Posted by: QuietWayne85 Report Post LikeReply 0 0 * Cars are just like loaded guns they can be used to kill If you take a loaded gun and walk around with your finger on the trigger everyone would agree that you might kill someone. At the very least you will be charged with negligent homicide and be imprisoned for 1-20 years. Why should driving a car while impaired be any different? You are intentionally using a potentially fatal machine while you are physically and mentally impaired. People, its a no brainer. Posted by:  handrews Report Post LikeReply 0 0 * I believe that a mandatory jail sentence for drunk driving would definitely help to reduce the instances of drunk driving, because it would certainly get everyones attention. As long as the sentence is reasonable by being enough time to get the drunk drivers attention, I believe that it would definitely help to reduce drunk driving. For many people, having to go to jail just one time would deter them from drinking and driving in the future. Many social drinkers would want to avoid a jail sentence, so they might change their ways. I dont believe it would go a long way in helping with repeat offenders, because these people have a problem with alcohol that needs to be addressed. Posted by: R0d0Ferdy Report Post LikeReply 0 0 * Stop the Shaming Let those who are addicted get the treatment, counseling, medical attention, etc. , that they need. Jail wont help the addiction. Shaming can cause the defendant to repeat the behavior. Some defendants have serious mental illnesses which require a physicians care. They deserve to get it. Fortunately, most drunk driving incidents do not result in accidents, so its best to allow the defendant the opportunity to get help early on. Posted by: Anonymous Report Post LikeReply 0 0 * Being silly Just get rid of cars, they pollute kill people, animal(all that road kill), Im constantly broke because its $5 a gallon. ever 5 years the damn thing breaks and have to go buy an even more expensive model, car companies discontinuing parts. Put a drunk behind a bicycle probably just fall over. BE SMART DONT DRINK AND DRIVE Posted by: Anonymous Report Post LikeReply 0 0 * In 500 years no one will remember anyway Being a true believer in letting each do as they please, no one should be punished for anything they do. The strong will survive, and the weak and lame will die. Simple as that. It would save the cost of government. Live and let live die and let die. Callous statement to be sure. But, life is short. Over the course of thousands of years, it isnt going to matter anyway. If you live to be 90 or 9, youre just a speck in the universe. You wont be missed or thought of at all in 500 years, so who should care. Were all going to die sooner or later, so, it doesnt really matter. Posted by: Anonymous Report Post LikeReply 0 0 * No. The DUI Process Should Focus on Health The DUI Process should be an opportunity to investigate the defendants health and ensure that medical care is received. Many are suffering from serious health conditions including addiction. Addiction has an insidious onset and the drunk driver should not be blamed for being addicted. Treatment should be sought and maintained. Most drunk drivers are unaware they are over the legal limit. Second offenses will be reduced. Posted by: Anonymous Report Post LikeReply 0 0 * No, people get arrested and put in jail multiple times and still they drink and drive. Drunk people dont even consider going to jail when they drive under the influence. When people get behind the wheel that have had too much to drink, they dont think of the consequences, period. Knowing that they might kill someone doesnt deter them, why would a mandatory jail sentence? Repeat offenders are a perfect example. These people know for a fact that they will do time, but they do it anyway. I dont see any way to keep people from drinking and driving unless theres a breathalyzer attached to the ignition key and it is activated once the person [driver] is in the seat, and cannot be tricked. THAT is a good idea. I just thought of it. Posted by: PinkMych Report Post LikeReply 0 0 * Mandatory sentences havent proven to effectively lower the rate of any crimes. Mandatory sentences takes the human being out of the situation for both the prosecution and defense. Every scenario has extenuating circumstances that should be taken into consideration before imposing sentencing, mandatory or otherwise. Many of the people who get arrested for driving under the influence need rehabilitation. Our responsibility as a society should be to help people who are sick, and not punish them for doing the things that their sickness tells them to do. Posted by: TownNoam Report Post LikeReply 0 0 * No.. but in certain cases then jail is needed For the drivers that have a problem with the abuse of alcohol or drugs you always gotta see how to help them fix that problem first just punishment is not sufficient in their rehabilitation. I dont feel that mandatory jail time is helpful in these cases specially where there was no injuries or deaths involved. In fact it might even make their situations worse if they lose their jobs and family because of incarceration. So in conclusion mandatory jail time should be applied accordingly to the specific case. Intense treatment plans would work better in my opinion. Posted by: Anonymous Report Post LikeReply 0 0 * Preserve Judicial Discretion! Recognize that every person and every situation is unique. Sentencing is more effective when judges are allowed to make case-by-case decisions that factor in the circumstances of the individual. The statistic that the average drunk driver drives 87 times before being pulled over is irrelevant; in America, we are sentenced only for crimes in which we are convicted. Posted by: Anonymous Report Post LikeReply 0 0 * Defendants Need Treatment Some drunk drivers need alcohol treatment. A jail sentence would result in a life-long resentment, no treatment and contribute to perpetuating active alcohol addiction, employment problems, financial problems, etc. Focus on treatment, not punishment. Tougher consequences should be imposed only if there is a serious accident. The majority of traffic fatalities are caused by sober drivers. Posted by: Anonymous Report Post LikeReply 0 0 * No, mandatory jail sentences would not help decrease the instances of drunk driving. Penalties right now are very harsh, and people who are going to drink and drive will do it no matter what the penalties are. No, mandatory jail sentences would not help decrease the instances of drunk driving because penalties right now are very harsh and costly. People who are going to drink and drive are going to do it no matter what the penalties are. The instance of drunk driving have been decreasing recently and it would be very costly for taxpayers to incarcerate more people. People who drink and drive dont think about the penalties before doing so or they wouldnt be drinking and driving now. Posted by: MycCra2ii Report Post LikeReply 0 0 Where it is the culture to drink, no regulations that assume personal responsibility will work, we should focus on taverns who over serve their customers. It is law in most states that bartenders are responsible for not allowing a patron to become too intoxicated, yet it is only enforced if someone dies because of a drunken customer. The bartender is obviously in a situation of being in a conflict of interest, as the more he or she sells, the more they make. If bart enders were more responsible, and it wasnt the culture to drink, we would have far less drunk drivers. Posted by: daveyxh Report Post LikeReply 0 * I disagree with mandatory jail sentences for drunk driving because I think that raising awareness would be more effective. I do think that repeat offenders and those whose impaired driving takes a life or causes sever injury should receive jail sentences, but a mandatory jail sentence for a first offense might cause a life or family unit to be ruined due to a lapse in judgment. I think raising awareness about what constitutes drunk driving is key many people feel that there is a difference between driving drunk and driving buzzed, but in the eyes of the law the difference is not that apparent. I think that learning what constitutes impaired driving would help a lot of people understand when its time to had over the keys. I think that effective public transport could help a lot. Posted by: Shim2free Report Post LikeReply 0 0 * Small Chance of Fatality You have a greater chance of being killed by a gun than a drunk driver. You also have a greater chance of being killed by a texter, speeder, or general negligent sober driver, than a drunk driver. The DUI Process takes all the money away from the drunk driver that he/she needs for medical care. Without medical care, theres an increased chance of a drunk driving incident. Alcoholism is a disease that requires care, just like cancer, diabetes or heart disease. Posted by: Anonymous Report Post LikeReply 0 0 What’s Popular Now Are atheists being persecuted in America? Should there be routine HIV testing for all adults? Is the Department of Education making too much profit off of struggling students? Are doctors to blame for prescription drug abuse? Should coaches give players equal playing time? From Around the Web Cheapest Car Insurance for Young Drivers Best Gerber Daisy Wedding Bouquets Best Used Cars Under 10000 A Secret Phone Companies Dont Want You to Know Rare Discovery Could Extend Your Life by 30 Years ? * - - Comments (0) - * - - Replies (0) - No comments yet. Leave a comment (Maximum 900 words) Related Opinions Are you proud to be an American? * Should developed countries cancel debt of developing countries? * Is Africa on the rise? * Does Republican equal conservative? * Should Republicans change their stance on the Violence Against Women Act? * Could momentum in the political world for gay rights actually limit momentum in the legal world? * Should the government help homeowners with underwater mortgages? * Should Republicans give up their fight against Planned Parenthood? Copyright  © 2013  Debate. org. All rights reserved. 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Financial regulatory framework

Financial regulatory framework Regulatory framework for financial reporting The financial regulatory framework in the UK went through significant reforms in 1990-91 and has remained stable for ten years thereafter. Changes are being proposed to the regulatory framework arising out of three major reasons (a) the move by the European Commission towards developing a single capital market (b) the Enron scandal which has stimulated political interest in the regulation of accounting and (c) changes in UKs domestic laws and regulation (Fearnley and Hines, 2003). There have been several changes in the international arena that have also necessitated changes in the financial regulatory framework. Due to globalization, many UK companies are now acquiring subsidiary companies in other countries, which function under different financial parameters and there may be a need to modify the existing regulatory and financial frameworks (Haller and Walton, 2003). When different financial accounting standards exist in different countries, it may be necessary to harmonize them and this can only be achieved through modification of the financial regulatory networks. In this context, a report published by the Institute of chartered accountants in Scotland offers the view that the current position in the context of globalization is such that there is an â€Å"ever increasing volume of accounting rules†, which is not sustainable in the long run (ICAS, 2006:2). Its only principles based accounting is likely to be beneficial Domestic law and regulation has changed in different ways. First, the London Stock exchange was once self regulatory but it is no longer the Listing authority within the U.K. The UKLA (UK Listing Authority) which is a part of the Financial Services Authority (FSA) is now the responsible authority for this purpose. Second, professional bodies which are a part of the UK Accountancy profession, have set up their own private regulatory framework the Accountancy Foundation to provide independent oversight of their auditing standards, ethical standards and regulatory activities, including disciplinary procedures. New regulations have also been issued in respect of limiting the remuneration paid to directors and the Companies Act has also been modified (Fearnley and Hines, 2003). These changes in the domestic law mean that the framework which existed earlier and was largely self-regulatory may no longer be adequate. Bullen and Crook (2005) have explained why a conceptual framework is needed. Both the FSAB and IASB, share a common goal of ensuring that their standards are â€Å"principles based†, which requires that such standards must not be a mere collection of conventions but must be rooted in fundamental concepts. For instance, when the FASB members first attempted to set up a regulatory framework, they experienced considerable difficulty in attaining agreement on standards, which led them to work towards the development of a conceptual framework. If such standards are to produce a coherent financial reporting system, they must be compiled in such a way that they constitute a framework that is sound and consistent internally. Bullen and Crook (2005) have also pointed out differences in concepts and conventions through assets, wherein the concept of a piece of equipment as an asset is based upon viewing it as a source of economic benefits for the future, while the straight line depreci ation of that asset would be viewed as a convention. According to Bullen and Crook (2005), a consistent regulatory accounting framework is required to converge different aspects of expressing the same concepts. The development of an accurate and well developed regulatory framework is essential to prevent accounting fraud and deception such as the financial scandal that erupted at Enron. Secondly, it also provides advantages for investors, such as the ISAB framework for example, which Ball (2005:9) has spelt out as follows: (a) a more efficient valuation in equity markets (b) reduced costs to process financial information because GAAP adjustments are not required (c) reduced costs for being informed in a timely manner and (d) ability to create standardized financial databases. If these standards are implemented consistently, then it provides better comparability and therefore ensures that there is less risk for investors. Thirdly, it enables certain objectives of financial reporting to be met, such as (a) usefulness in making economic decisions (b) useful in assessing cash flow prospects and (c) providing information about enterprise resources, the claims of these resources and the changes that are required. Using ISAB Standards: The existing ISAB framework is similar to the FSAB framework in terms of its structural components, i.e., setting out the objectives, the qualitative characteristics of the information, elements of financial statements, their measurement and display in the statements as well as elements of disclosure. The qualitative characteristics listed for example, include understandability, relevance, reliability and comparability (Zeff 2007:291). There are two specific challenges arising where worldwide financial reporting is concerned: comparability and convergence. Most companies are using the International Financial reporting Standards in order to prepare their financial statements (Zeff, 2007). The differences in business customs and corporate structures, such as the kieretsu in Japan and chaebol in Korea which are actually networks of holding companies with interlocking relationships, raises the question of whether a standard on consolidated financial statements would ensure comparability. It must be noted that there are some factors interfering with worldwide comparability, such as the business and financial culture, the accounting culture, the auditing culture and the regulatory culture (Zeff, 2007). Different countries have different legal frameworks in place to tackle issues of financial regulation and the functioning of companies. For example, in the United States, the Sarbanes Oxley Act tries to regulate the funct ioning of companies, while in the UK, it is the Turnbull report which has guided corporate governance. Achieving similarity between the different legal national systems and their effective implementation across geographical boundaries is also difficult. While there are similar provisions among the laws of different countries, it must be noted that statutory provisions tend to set out legal parameters which may be adequate to express what financial actions would be considered illegal. The Companies Act of 2006, for example, has recently been amended to allow companies greater latitude and flexibility in their operations, such as decision making, company formation, director duties, etc, as well as spelling out limits on remuneration allowable to them. The components of the legal provisions thereby set out detailed parameters about how the company functions and how it is to carry out its business operations. The Companies Act of 2006 also requires that companies establish risk assessment and accountability measures, such as setting up independent auditor function to monitor and check accounting procedures within the Company. But all these aspects are dealt with in generalities rather than specifics in so far as statutory provisions are concerned. But the ISAB framework is much more comprehensive from the perspective of establishing and defining financial parameters. For instance, the ISAB framework defines assets, liabilities and equity clearly. Other information contained in the frameworks includes the characteristics of financial information, such as the elements of financial statements and their recognition, as well as measurement of assets and liabilities. As Ball (2005) points out, investors require high quality financial statements, which would necessitate (a) an accurate depiction of economic outcomes (b) timeliness and (c) a low capacity for manipulation by managers. None of these elements are likely to be components of the law (Ball, 2005:5). The ISAB framework on the other hand, does place an emphasis on reliability and relevance. The objectives spelt out under ISAB include the development of high quality, understandable and enforceable global accounting standards, promoting the rigorous application of those standards and bringing about a convergence in these standards.(Ball, 2005:6). Moreover, the regulatory frameworks place emphasis on reliability and consistency of accounting frameworks which helps to ensure that there is comparability and relevance across geographical boundaries. In conclusion therefore, a regulatory framework for financial reporting is necessary to ensure that there is consistency across financial standards in various countries. Regulatory frameworks also help to define financial parameters more clearly as compared to statutory provisions, which provide a more generalized set of rules and laws that companies are expected to adhere to. It is only when there is a violation in financial conduct that a legal provision can be applied and contested, in order to establish how it applies in the context of the specific incident or allegation that has been brought before the Courts. A financial regulatory framework such as the ISAB framework however, clearly defines financial parameters and allows for the preparation of accurate financial statements which are likely to be more informative for investors, based upon an accurate depiction of economic outcomes. References: * Bullen, Halsey G and Crook, Kimberley, 2005. â€Å"A new conceptual framework project†, Financial Accounting Standards Board. * Fearnley, Stella and Hines, Tony, 2003. â€Å"The regulatory framework for financial reporting and auditing in the United Kingdom: the present position and impending changes†, The international Journal of Accounting, 38: 215-233 * Haller, Axel and Walton, Peter, 2003. â€Å"Country differences and harmonization†, IN Walton, P, â€Å"International Accounting†, London: Thomson:1-34. * Zeff, Stephen A, 2007. â€Å"Some obstacles to global financial reporting comparability and convergence at a high level of quality†, The British Accounting Review, 39:290-302

Mariquita: A Tragedy of Guam by Chris Perez Howard Essay -- Book Revie

Mariquita: A Tragedy of Guam by Chris Perez Howard The book entitled Mariquita A Tragedy of Guam was written by author Chris Perez Howard in honor of her mother Mariquita Aguon Perez. The book covers the pain and sufferings of Guamanians through World War II from the perspective of one family. The book covers a period of time a little under a decade, beginning in 1938 while Guam was under Naval Administration. The book starts off painting the image an Howard's mother Mariquita. She is depicted as somewhat a diamond in the rough, beautiful and one of a kind, even pointing out that she worked as a stenographer, an uncommon position to be held by women in this time period. The book goes on describing her daily life including spending much time with her friends, competing amongst each other in the latest fashions and watching the movies. The story goes on describing her acquaintance with a young soldier by the name of Edward Neal Howard that has an eye for her. Mariquita at first entertained the young sailor but hesitated to pursue any relationship with Eddie. Then one night coming out of the movies, a Marine yelled a racial remark towards Mariquita and Eddie, out of the crowd, defended Mariquita. That was the turning point, and they eventually begin dating, first in secrecy then soon after, they married. Mariquita and Eddie had two children, the first named Chris and the second named Helen. Japanese invaded and the war broke out in Guam right after the birth of Helen and Mariquita actually had to flee with her newborn into the jungle for safety. During Japanese rule Guamanians were forced to work. The Japanese also occupied any housing they needed. The Americans were forced to surrender and Eddie bec... ...dure their torture, then head home and play and laugh with her kids, it was like there were two people playing her role. The book gave very good accounts of the times surrounding war, but I think Howard's emotions skewed the story somewhat. This book goes against the canon in citing instances which were harmful to the Guamanians. Americanization for instance, indirectly told the people to lose their identity and their culture and opt for a more Westernized and modern set of values. Then goes the point of having separate schools and American only functions, U.S. treated the people of Guam as second class citizens. The book does a great job in capturing all this unfairness. All in all, the book seemed better as a romance novel to me, with a great many details, valuable details of World War II in Guam hidden in the background almost as a supplemental story.

Karl Marx And The Communist Manifesto Essay -- Communist Manifesto Essa

Karl Marx And The Communist Manifesto Because the first printing of the Communist Manifesto was limited and the circulation restricted, the Manifesto did not have much impact on society after it was written in 1848. This meant that there were not many people who had access to the document. It wasn’t until 1871, when the Paris Commune occurred, that the Communist Manifesto began to have a huge impact on the working class all over the world.[i] The Paris Commune, which was the insurrection of Paris against the French government, resurrected the idea of communism that had been banished for good just a few years after the Manifesto’s publishing. It created widespread interest of the Manifesto among the dominant classes as well as in the labor movement. In their 1872 introduction to the Communist Manifesto, Marx and Engels acknowledged the important influence of the Paris Commune on their thinking: â€Å"One thing especially was proved by the Commune, viz., that ‘the working class cannot simply lay hold of ready-made state machinery, and wield it for its own purposes.’"[ii] The Manifesto would soon become the most widely read publication of the modern working class (Proletariat) movement. By the late 19th century, through the influence of the Internationals (communist organizations), Marx’s ideas had become popular with the European trade movement, and the major socialist parties were committed to his ideas in theory if not in practice. A major separation occurred, however, between those socialists who believed that violent revolution was inevitable, and those, most notably Eduard Bernstein, who argued that socialism could be achieved by evolution. Both groups could cite Marx as their a... ... on humans all over the world. Notes [i] Bob Jessop, The Communist Manifesto as a Historical Document, <http://members.jcom.home.ne.jp/katori/Jessop_on_CM.html> (21 March 2002). [ii] Karl Marx and Frederick Engels, Preface to the German Edition of 1872, in Manifesto of the Communist Party, (New York: Pathfinder, 1987), 13. [iii] Paul Dorn, Two Months of Red Splendor: The Paris Commune and Marx’ Theory of Revolution, <http://userwww.sfsu.edu/~pdorn/Marx.html> (21 March 2002) [iv] Dorn [v] Dorn [vi] Paul Lewis, For Many, Marx’s Manifesto Remains Relevant, The New York Times (Sept. 21, 1997). [vii] Lewis [viii] Jessop [ix] Philip J. Kain, Marx and Modern Political Theory, (Maryland: Rowman and Littlefield Publishers, Inc., 1993), 360. [x] Kain, 360

Asceticism in Hasidic Thought as a response to the Sabbatean

Moodiness and the Hashish thinkers agreed to the concept of prohibiting a culture of unbridled licentiousness, reasoning that a life of excessive indulgence in the physical pleasures would not only serve to significantly detract from man's physical productiveness but would also derogate his spiritual qualities, adversely affecting his ability to understand and properly worship his God. Therefore, both placed considerable constraints on man's sexual life, ordinances extending far beyond the strict rabbinic decrees governing martial relations.Only with these guidelines in place did both Moodiness and the Hashish thinkers feel hat man could achieve the proper level of devotion to God and his Torah in the physical world, despite the seemingly ubiquitous pleasures of the flesh. However, while both Moodiness and the Hashish thinkers offer different principles for differing levels of religiosity, they do not follow the same guidelines for determining the requisite levels of devotion to God. Appropriately, both Moodiness and the Hashish thinkers divide their restrictions, positing two distinct levels of prescribed action: one for a higher spiritual man and another for a lower spiritual man. It appears that the level promulgated by Moodiness for his higher spiritual man is in practice parallel to that of the Hashish lower spiritual man. Thus, while both agree in principle to the utilization of ascetic means in an effort to increase one's religiosity, they diverge as to where the proper level of asceticism should be for their higher and lower spiritual men.What is to account for this difference in thought? I would like to posit that this change in thought came about, in part, due to the licentious sins of the Sabina movement and its inheritors. The ascetic lifestyle advocated by several Hashish leaders and thinkers, cumulating with Rabbi McCann of Burbles, may be viewed as a reactionary response to Sebastian movements, particularly Franking, and their well-known sexual mi sconduct. Moodiness Approach to Asceticism Moodiness presents a dual approach to asceticism's interaction with spiritual man's physical life.In his philosophical corpus More Invective, Moodiness writes: One should detach his thought from, and abolish his desire for bestial things†¦ The pleasures of eating, drinking, sexual intercourse and in general of the sense of touch†¦ We have it so far as we are animals like other beasts, and nothing that belongs o the notion of humanity pertains to it. 2 Further on in the More Invective he adds: (Eating, drinking, and copulation) should be reduced to the extent possible: one should do them in secret, should feel sorrowful because one does them†¦A man should be in control of all these impulses, (and) restrict his efforts in relation to them. 3 Here Moodiness describes a paradigm for the ascetic lifestyle. He endorses a pleasure-free existence, advocating for not only â€Å"control† and â€Å"restriction,† but for â €Å"sorrow' as well. Further, he stresses the inhumanity present within the annalistic shires of man, something which man should â€Å"detach his thought from, and abolish his desire for. † Yet, in his legal code Mishmash Torah, Moodiness adopts an entirely different perspective regarding man's involvement with and enjoyment of the physical pleasures.There he states: Possibly a person may say: Since envy, cupids, and ambition are evil qualities to cultivate and lead to a man's ruin, I will avoid them to the uttermost and seek their contraries. † A person following this principle, will not eat meat, or drink wine, or marry, or dwell in a descant home, or wear comely apparel, but will clothe himself in sackcloth and coarse wool like the idolaters priests. This too, is the wrong way, not to be followed†¦ Such have the sages said, â€Å"Do not the prohibitions of the Torah suffice you that you add other for yourself? And concerning this and similar excess Solomon exh orts us, â€Å"Be not over-righteous, nor excessively wise. Wherefore should you be desolate? 4 The passage from the Mishmash Torah contradicts the previously presented thoughts found in the More Invective. Moodiness writes not only about how one should participate in worldly pleasures, but also that whoever refrains from doing so is mimed a sinner. This suggests that an ideal exists to engage in the physical actions of the world, something which is reflected, no doubt, in the various Halation which demand pleasurable physical activity. Such an idea contrasts sharply with Moodiness's statement in the More Invective that man should feel â€Å"sorrowful† and perform the physical actions of eating and cohabitation â€Å"in secret. † In the next section of Mishmash Torah, Moodiness continues with this formulation, explaining exactly what one should sense when engaged in the physical activities of life: Man would direct his heart and all his actions only for the aim of kno wing God, and his sitting, arising, and speaking should all be considered in that light†¦When he eats, drinks, and cohabits, he should not intend to do these things only for the sake of pleasure, to the extent that he eats and drinks only that which is sweet to the taste, or engages in sex for the purpose of pleasure. Rather, he should eat and drink only for the purpose of making his body and limbs healthy†¦ He should not engage in intercourse when he desires it, but only when he knows that he must for reasons of lath emit seed, or for the purpose of propagation. 6 â€Å"Man,† Moodiness says, â€Å"Must direct his heart and all his actions only for the aim of knowing God. Thus, according to Moodiness, when man has both the proper intentions as well as the bodily need, there exists no reason to abstain from the physical activities. In fact, it seems that engagement in such acts, when done within the proper religious context, serve to enhance and increase one's relig iosity. Further, in the next section, Moodiness elevates this idea of physical permissibility, suggesting that man's actions, when fused with the proper intentions, re not only acceptable but even inherently good, as they are intrinsically forms of divine service.Here he states: Whoever throughout his life follows this course of will be continually serving God, even while engaged in business and even during cohabitation, because his purpose in all that he does will be to satisfy his needs so as to have a sound body with which to serve God. Even when he sleeps and seeks repose, to calm his mind and rest his body, so as not to fall sick and be incapacitated from serving God, his sleep is service of the Almighty.In this sense our sages charges s, â€Å"Let all your deeds be for the sake of God† And Solomon in his wisdom, said, â€Å"In all your ways know him†¦ â€Å"7 The statement â€Å"Even when he sleeps†¦ His sleep is service of the Almighty' stands in sharp con trast to the lowly position of religious value assigned to man's physical needs by Moodiness in his More Invective. In this section, not only are man's physical actions warranted and accepted as both natural and seemingly neutral facts of life, but rather they are also imbued with positive religious status.Man's actions, when practiced with the proper intentions and requisite control, serve not only as ids to one's strive for spiritual perfection, but even as genuine forms of serving God in and of themselves. For what reason does such a discrepancy between the thoughts of Moodiness in More Invective and Mishmash Torah exist? 8 Perhaps, the answer lies in the fundamental difference between More Invective and Mishmash Torah. Mishmash Torah was written for everyone; the intended audience includes both scholar and layman, and Moodiness therefore approached the topic of sexuality from the layman's perspective.To be sure, Moodiness did not warrant limitless sexual activity to any degree, yet he did grant man the right to sexual activity when an both desired it (I. E. Bodily needs) and his intentions were properly rooted in the service of God. In More Invective however, Moodiness's intended audience was of an entirely different nature. More Invective was written for the spiritually elite,9 the ones who engrossed themselves in the study of philosophy, what Moodiness himself termed â€Å"the zenith of all Torah study. 10 For these students of philosophy the level of asceticism presented in Mishmash Torah does not suffice. Indeed, they are held to a higher level of religious observance and hence must maintain a holier epistyle, one which includes more stringent ascetic practices than those required of the masses. Sebastian and Frankest Anti-Ascetic Practices Before discussing the particulars of the Sebastian and Frankest sexual practices, it is important to note that there are a number of corollaries between Sebastian and Hashish's.I would argue that these similarities were a factor in pushing the Hashish thinkers towards a more ascetic approach. To begin, both movements are ones of renewal while concurrently claiming to be movements of restoration. While undoubtedly new religious sects, each claim that they're teachings emanate for rotational Judaism. Second, Sabbaticals texts, which had not been central religious sources up to this era, take on a pivotal role in each movement. Third, both movements emerge not from the religious or intellectual elite, but rather from the plebian classes.This results in attitudes of skepticism and even contempt from the rabbinic authorities. Fourth, as popular movements, they are each shrouded in mystery, with neither program not platform in their nascent stages. Fifth, both movements share a doctrinal characteristic in their need for and reverence of a communal leader. This leader, a Attack for Hashish and Shabbiest Seven for the Sebastian (and later Jacob Frank and Eva Frank for the Franklins), is a key aspect in each movements thought, without whom the movement would collapse.Lastly, the two movements, particularly Franking and Hashish's, share geographic-temporal similarities, with the action centering on the area of Podia, Ukraine in the mid- eighteenth century. 11 Claims of sexual libertarianism and anti-ascetic behavior against Shabbiest Seven are well known. Surgeons Schools, in his magna opus on the Sebastian movement, describes Shabbiness strange, paradoxical ascetic behavior saying: When he became master over a large number of enthusiastic followers he loud indulge his fondness of alternating semiotic and semantic rituals†¦ E can easily imagine him clad in phylacteries, singing psalms and surrounded by women and wine. The picture fits the twilight atmosphere of Subtask's erotic mysticism. â€Å"12 Choler's depiction of Shabbiest leaves us with a clear image of a cult-leader, whose frequently vacillating whims and fancies were indulged at will. Indeed, Shabbiest is known to have been â€Å"a lewd person,†13 and several accounts speak of him confiscating betrothed and virgin women for short periods of time in what were allegedly platonic arrangements. When it comes to the Frankest movement, the claims of immorality grow ten-fold, making Shabbiest look like a celibate. Egregious sexual behavior was the norm, with instances of incest and other licentious acts commonplace. As described by Dad Rapport-Albert: There is evidence to suggest that the discipline of sexual abstinence was broken intermittently by orgiastic ceremonies conducted at precisely those times?the holiest days on the Jewish calendar?at which the Sebastian had traditionally engaged in antinomian activity.Ruches Frank, for example, is said to have summoned to his private chamber three nouns women whom he forced to carry out â€Å"shameful acts,† â€Å"abominations† and â€Å"wherefrom and other forbidden acts† on the Day of Atonement of 1800, and Jacob Frank himse lf was reported early in his career to have presided over a secret ceremony at which all the â€Å"brothers† and â€Å"sisters† were to Join him and his wife in a darkened room where partners were exchanged in a collective sex-act.The coexistence of sexual abstinence and profligate rites of illicit sexuality, which is by no means unusual in the history of sectarian religion, was a characteristic feature of Sebastian from the start†¦ 5 The Frankest approach to unbridled sexual ecstasy, whose rationale was based upon Sabbaticals scatological teachings of removing the yoke of Halvah in preparation for the redemption, found itself in these acts of extreme sexual perversion.Indeed, as Pale Emaciate describes, the Frankest truly believed that these acts were correct and sanctioned by God: Samuel of Buss states that â€Å"it is permissible to have children and to have sexual intercourse with someone else's wife or one's own sister, or even?though only in secret?with one 's own mother†¦ ‘ had carnal relations with the wife of my son†¦ And I believe that all this is permitted because God commanded us to do thus. Other testimonies described the breaking of the prohibition of incest, having sexual relations with menstruating women, masturbation (also in public) as well as the practice of sexual hospitality whereby a host offered his wife or daughter to a stranger coming as a guest to his house†¦ The women interrogated by the Station belt din reported that they slept with strangers â€Å"upon the wish of their husbands,† who â€Å"told them it was a positive commandment. â€Å"16 According to the above, Frankest Hashish Judaism Approach to AsceticismRegarding the interaction between man's sexuality and his strive for spirituality, Hashish literature does not leave us wanting. The Maggie of Mechanize spoke of converting oneself into an â€Å"main† or â€Å"state of nothingness† during the act of intercourse. In an obviously physical act it is quite telling that the Maggie calls for the absolute negation of one's physical self. Essentially, the Maggie states that sex, while both an important and necessary part of life, is not an act which should induce Joy or pleasure. 7 The Magic's foremost pupil Rabbi Eliminate of Lichens (1717-1786) rived this teaching from a verse in Genesis 4:1 which states: â€Å"And the man knew Eve his wife; and she conceived and bore Cain, and said: ‘I have gotten a man with the help of the LORD. '18 The question asked on this verse was why the Biblical author used the word ‘know for intercourse instead of a more descriptive word for the action. The answer given was that Adam did not act correctly during intercourse.Instead of directing all his thought to concentrate on God in heaven, he focused on his wife and her physicality, as well as his personal sexual enjoyment, thus â€Å"knowing† err. As David Bible explained, â€Å"Dam's sin was not sexuality itself but the desire and physical enjoyment that was aroused in him while having intercourse. â€Å"19 Perhaps then, this is speaking of not only the prerequisite negation of one's physical interaction and enjoyment, but also of the necessity to shun one's mental involvement with the act of intercourse.This idea is quite analogous to Moodiness's remarks in More Invective, namely that â€Å"one should detach his thought from, and abolish his desire for, bestial things. â€Å"20 Just as the Hashish thinkers discussed the actions and emotions associated with the act of intercourse, so too did they instruct regarding the proper times when the sexual act is permitted. Such an idea is found in the writing of Menace Mendel of Katz (1787-1859), who is considered to be one of the strongest advocates for asceticism among first generation Hashish's. 1 He writes in his work Meet Vehemence about how the biblical infraction of illicit sexual relations may be applied to unnecessary r elations with one's wife, even those outside of the prohibited Indian period. 22 Such a view essentially prohibits one to engage in elation's with his wife unless there exists a valid Halfback reason (such as the Matzoth of Noah or Pre Reeve) for doing so. This idea is quite similar to the guidelines which Moodiness prescribes for the spiritually elite in More Invective, 23 that one should â€Å"reduce to the extent possible†24 engagement in the physical pleasures of the world.Rabbi McCann of Burbles (1772-1810) took ascetic practice a step further than others, to a level which has no parallel in Moodiness's writings. Rabbi McCann is known for his famous claim of â€Å"for me men and woman are the name,†25 meaning that not only had he restrained his physical actions, but that he had also completely conquered his innate sexual drive. Yet, in the Hay Maharani, Rabbi McCann seems to vacillate between intense euphoria on his supposed overcoming of sexual desire and deep de pression at the realization that such a desire had yet again returned to tempt him. 6 Perhaps such a state of mind drove Rabbi McCann to the extreme edge of the ascetic spectrum. Rabbi McCann, in several of the works ascribed to him, describes the idea of sexual lusts as the root of all human sin and desire. Thus, it may be said that Rabbi McCann strives to not only curb his sexual passions and avoid all forms of illicit sexuality (such as lascivious thoughts), but also to uproot and eradicate the innate human sexual drive from his conscience. 7 Such an audacious endeavor was not intended for the masses; rather, it was reserved for the elite few, and quite possibly for Rabbi McCann alone, of whom it was said, â€Å"was keen on asserting that he, the true Addict,' had achieved the supreme indifference to sexuality that the earlier masters had only preached. â€Å"28 The idea of guarding oneself to the extent of not attaining pleasure in the act of intercourse may be found in the as cetic practices of Rabbi McCann.True, Rabbi McCann recognized the significance of the act of intercourse in its role as facilitator of the fulfillment of Halfback obligations, yet he did not find anything attractive or pleasurable in the act itself. Rather, for him the act took on a feeling of actual physical pain: Copulation is difficult for the true Addict. Not only does he have no desire for it at all, but he experiences real suffering which is like that which the infant undergoes when he is circumcised. This very same suffering, to an even greater degree, is felt by the Addict during intercourse. The infant has no awareness; thus his suffering is not so great.But the Addict, because he is aware of the pain, suffers more greatly than does the infant. 29 Rabbi Manama's concept of experiencing the pain of circumcision during the sexual act finds itself on the extreme outskirts of Hashish thought. While, as mentioned above, some advocate for a connection to God as opposed to one's p artner during intercourse, and some like Moodiness discuss denying oneself pleasure in the act itself, very few go so far as to assert that one should have negative, painful feelings during intercourse in an effort to facilitate a parietal, as opposed to a physical, nexus.Rabbi McCann however, stresses that only through the negation of physical pleasure could the Addict consecrate the act of intercourse; only with the physical pain of circumcision could the Addict raise the coarse annalistic nature of the sexual act to a sanctified performance, one which beholds divine partnership within the process of procreation. 30 Manama's call for a prerequisite asceticism to facilitate a proper spiritual cleaving to God places him far beyond anything previously advocated by normative or Hashish Judaism. Yet, RabbiMcCann clearly states that this is the level of the Addict, and not that of the ordinary man. Several authors quote him as saying that â€Å"every man can be worthy of achieving this level,31† and indeed on a theoretical plane this may be true. Practically though, Rabbi McCann never demanded this of his followers, rather reserving these ascetic ideals for the true Addict, the elite core of the Hashish community, someone like Rabbi McCann himself. Conclusion Sexuality poses a unique challenge to the religious man: how can one synthesize the pleasures of the flesh with his spiritual beliefs?The answer, according to Moodiness and several Hashish thinkers, is found in individuals acts of asceticism, actions which go beyond the raw restrictions and requirements of Halvah, deeds which serve to redeem the religious man from his bestial and perhaps even sinful instincts. While the need for such actions is agreed upon by both Moodiness and the Hashish thinkers, the extent to which they must permeate man's existence is a matter of controversy. Moodiness ‘s higher spiritual man is placed on par with the average spiritual man in Hashish thought, while the Hashi sh Addict, according to RabbiMcCann, takes upon himself ascetic measures far beyond those advocated for by Moodiness. As discussed above, I believe that this Hashish tendency towards asceticism came about, in part, due to its many shared factors with the Sebastian movement and desire to distance itself from the sexual immortality found among the Sebastian and Franklins. Whereas normative Maidenhead Judaism advanced two set forms of ascetic behavior, the Hashish movement saw it necessary to expand on these ascetic guidelines in an effort to distance itself from its wayward, licentious neighbors.