The History of American Freedom Essay - 1331 Words

The American Ideological Consensus is that â€Å"†¦the American people have shared much of the same ideals, the same basic principles, and the same patterns of belief† (McClenaghan 104). When America filled itself with ideologically homogenous people, their beliefs started to define our nation and became American identities. If asked what they think of America, peoples of other nations would say that the roads are made of glass, opportunity is in the air, and civil rights are plentiful. These accounts maybe accentuated; however, the underlying message is that the American people have more freedoms then the peoples of other nations do. The most widely known American identity is freedom, and even though that American identity has been tried and†¦show more content†¦The people who immigrated to America in the 1800’s and 1900’s came because â€Å"In the United States, individuals craft their own definition of success† (Friedman). Immigrants were given the opportunity to succeed, something they probably never had back home. Here immigrants were given free education, welfare, and healthcare, freedoms only given in America at the time. This freedom to succeed has given many people rags- to- riches stories. â€Å"Americans respect the self- made man or women, especially when he or she has overcome great obstacles to succeed† (Friedman), especially because immigrants who came from nothing were able to utilize their freedoms in order to make something for themselves. Even though freedom has been our nation’s identity for its entire existence, our nation has suffered â€Å"dark ages† when the freedoms of African Americans were repressed. During the period of slavery, African Americans were forced to labor under often cruel and gruesome conditions, for their white masters. Solomon Northup, a free man forcefully made a slave, describes his thoughts on slavery in his 12 Years a Slave: There may be humane masters, as there certainly are inhuman ones - there may be slaves well-clothed, well-fed, and happy, as there surely are those half-clad, half-starved and miserable; nevertheless, the institution that tolerates such wrong and inhumanity as I have witnessed, is a cruel, unjust, and barbarous one. (127) ThisShow MoreRelatedHistory: Slavery and American Freedom1104 Words   |  5 PagesSummary I American Slavery, American Freedom written by Edmund S. Morgan captures the history of Virginia while keeping focusing on the social and political elements that uplifted the way of slavery. With the focus on Virginia, the book also probes the central paradox of American history: how a people could have developed the dedication to human liberty and dignity exhibited by the leaders of the American Revolution and at the same time have developed and maintained a system of labor that deniedRead MoreFreedom And African American History Essay1680 Words   |  7 PagesFreedom And African American History 1 XIN LI The United States is a immigrant country, which faces varieties of problems. The African American problem is one of the most serious one. Racial segregation is a deep-rooted social problem, which reflects in every field in the United States. For example, education, labor market and criminal justice system. In the aspect of educationRead MoreAmerican History: Fighting for the Freedom of Choice763 Words   |  3 Pagesover a thousand of those women died each year as a result. It wasn’t until the civil rights and antiwar movements in the 1960’s that women began to fight more actively for their rights. One of these rights was the freedom to do as they wish with their bodies. By fighting for the freedom of choice, women were also fighting for a safe medical procedure that would abort their pregnancy with a lower death rate. Then, On January 22, 1973, the U.S. Supreme Court, stated that the ``right of privacy institutedRead MoreThe War Of The United States1412 Words   |  6 Pagesfor a period of four years, was among the worst events ever to occur in American history. The casualties marked by far, the bloodiest in America’s involvement in wars at six-hundred twenty-thousand military soldiers dead. To this day, it is known as one of the most memorable wars in our history. But is that why this war is so well remembered? The strikings of terror and death hold a heavy grip throughout the course of history worldwide, and in fact is one of the key elements that make drama, mysteryRead MoreWhy Did Jefferson Argue That Religious Freedom Is Needed?893 Words   |  4 Pagesreligious freedom is needed? The Statute of Virginia for Religious Freedom is an announcement composed by Thomas Jefferson and went by the Virginia General Assembly on January 16, 1786. Jefferson believed in religious freedom and exerted himself to separate state and church. He argued that religious freedom was more than needed in America, a nation of immigrants. Thomas Jefferson succeeded in overcoming problems like religious discrimination. The Virginia Statute for Religious Freedom is a resultRead MoreThe Freedom Of Struggles By Adriane Lentz Smith1250 Words   |  5 PagesLentz-Smith wrote the book called the Freedom of Struggles, Who is an associate Professor of History at Duke University. Adriane had studied history and African American studies. She was successful in everything Adriane did, she had many goals to achieve. One of the goals were to get across one point about how war world 1 and African Americans goes to Europe with American expeditionary forces in World War 1. How the story was a critical movement in the book â€Å"freedom of struggles†. Adriane was an aggressiveRead MoreEssay on African American History in America1064 Words   |  5 PagesSlavery to Freedom (2007), it was said that â€Å"the transition from slavery to freedom represents one of the major themes in the history of African Diaspora in the Americas† (para. 1). African American history plays an important role in American history not only because the Civil Rights Movement, but because of the strength and courage of Afro-Americans struggling to live a good life in America. Afro-Americans have been present in this country since the early 1600’s, and have been making history since.Read MoreEssay Freedom: America’s Biggest Lie1437 Words   |  6 PagesFreedom: America’s Biggest Lie The bells of liberty and freedom have become symbols that characterize the patriotic nature of America. Our precious country was founded on these universal principles that have become â€Å"unalienable rights† of our Constitution. Freedom is more than the ability to express oneself – it is a manifestation of individualism, creative thought, and the inborn desire to think freely and innovate. While Americans cherish their fundamental right to freedom, the definition of freedomRead MoreEssay on The First Amendment556 Words   |  3 Pages America was built on freedom. Freedom to speak, freedom to choose, freedom to worship, and freedom to do just about anything you want within the law. America’s law was designed to protect and preserve these freedoms. The reason the United States of America came to exist was because the colonists fled Great Britain to get back the freedoms that were taken away from them by the Monarchy. In countries where Monarchies and Dictatorships rule, there is little if any freedom to speak of. Citizens ofRead MoreWhat Was Freedom For African Americans?961 Words   |  4 PagesAfrican American with no property, little training, and few rights; which made the definition of freedom for African Americans the central question on the nation’s agenda. The big question of the time period was, â€Å"what was freedom for African Americans?† (Give me liberty! An American 550) From 1865 to 1900 African Americans, despite being presumed free; blacks quickly realized they were only free from was the whippings, break-ups from their families, and sexual exploitation. (Experience History 457)

Statutory Disclosure Analysis of Annual Report Free Essays

Below Is the analysis of annual report of consumer product (Hub Seen) and instruction company (Sunday) in compliance to the financial reporting standard. FRR 107 statement of cash Flows Sunday is using direct method while Hub Seen is using indirect method in presenting their Cash Flow Statements in the respective Annual Reports. Direct Method is preferable since this method shows the cash payment and receipts which are this Information are useful to the users of the financial statement In predicting future cash flow. We will write a custom essay sample on Statutory Disclosure Analysis of Annual Report or any similar topic only for you Order Now Thus Sunday is using method that more relevance to the user while Hub Seen is using method that less relevance for the users. FRR 121 The Effects of Changes in Foreign Exchange Rates Both Sunday and Hub Seen are exposed to the foreign exchange difference. For Sunday, it is arises from operation of its subsidiary that located outside Malaysia. While Hub Seen foreign currency difference Is mostly due to the purchases that denominated In other currencies from Its functional currency. But Hub Seen did not engaged with any formal hedging activities since the transaction is at an acceptable level where as, Sunday is applying natural hedging which is to reduce its risk in foreign currency by borrowing in the country they invested so that they can match he borrowing cost to the revenue earned. Therefore, the foreign exchange risk is reduced. So this information Is useful for the users since the Information Is relevant to predict the future In safeguarding their Investment In the respective companies. FRR 118 Revenue Both companies recognized its revenue according to the approved standard to the extent that it is probable economic benefits flow to the companies. Similar revenues that recognized by both companies are sale of goods, dividend, interest and rental income. The deferent is that, Sunday have more source of income which is sales of repertories under development, land and property Inventories; sale of services, rights and enjoyment; club subscription fees and time share revenue. It Is useful to the users of financial statement when they want to make decision in which industry to invest in or when they want to diversified their portfolios. FRR 119 Employee Benefits Both companies are compliance to the standard in disclosing the defined contribution plan and short term employee benefits to the users. But Sunday have another employee benefit that Is share based compensation that allows the employees to acquire share of Sunday at net of directly attributable transaction cost. Sunday is volunteering in providing such benefit to the employees. So this kind of benefit may improve the motivation of the employees in discharging their duties exceed expectation. Thus, this motivation will lead Sunday in higher performance which is this relevant information is useful to the users in predicting future performance of the company. FRR 124 Related Party Disclosures Key management personnel are considered related party to the company. Therefore, the companies need to disclose the total compensation paid to them. Hub Seen only provided short term employee benefit and defined contribution plan to their key management personnel while Sunday also providing share based payment in addition to the other two types of compensation. This shows that Sunday are more concern with the compensation paid to their key personnel since the key personnel are involving in decision making of the company which determine the company future performance. Therefore, by providing extra compensation compared to other company like Hub Seen, the key management personnel will be happy and motivated n discharging their duties diligently and with due care. FRR 124 Inventories Both companies stated their inventories at lower of cost and net realizable value. Net realizable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. But Sunday is using weighted average method while Hub Seen is using first in first out method (FIFO) in determining their cost. For Hub Seen, using this method will show the highest profit compared to weighted average method (WA) and last in first UT method (LIFO) because of the nature of inflation. Even though higher reported gross profit is seem to be favorable to the investor, still this will resulted in higher tax to be paid by Hub Seen. Maybe one of the reason Hub Seen adopted FIFO instead of other method is that, they are engaging in selling perishable item which is not suitable to use LIFO since the left inventories will be obsolete and thus, invaluable. How to cite Statutory Disclosure Analysis of Annual Report, Papers

Characteristics of Gothic Literature free essay sample

The Gothic In 1798 an anonymous author published a commentary that revealed exactly how some writers received the Gothic during this time: â€Å" Take—An old castle, half of it ruinous A long gallery, with a great many doors, some secret ones. Three murdered bodies, quite fresh. As many skeletons, in chests and presses. An old woman hanging by the neck; with her throat cut. Assassins and desperadoes, quant. suff. Noises, whispers, and groans, threescore at least. † (1-7) After reading many of the selections in the anthology, I found this poem on a Gothic’s â€Å"recipe† to be quite true (602). However, in the case of this anonymous writer, he considers all of these characteristics to be negative. I, on the other hand, find it very intriguing that this type of novel developed in a time ruled by writers whose main focus was politics and poetry. Many influential writers including Coleridge and Wordsworth criticized the characteristics, morality, purpose, and significance of these novels; however, I believe many of the features they disliked actually broadened the scope of literature. The Gothic novel was often attacked for being too formulaic. Although the specifics of the plot changed from novel to novel, the characteristics were often similar, which is something that is pointed out repeatedly by the Gothic’s critics. The similarities encountered in the characteristics of these novels include the setting, mystery, and characters to name a few. The setting of this type of novel is usually in a castle of sorts, or in some other mysterious place that produces suspense and terror within the reader. Although these settings were often alike, they â€Å"exist to convey the atmosphere† and are used â€Å"for ends that are fundamentally psychological† (Hume 286). This characteristic is one that set up the entire feeling of the novel, one of suspense, horror, and mystery. The setting of various novels was not uniform because it was the easy or obvious choice like many critics believed, but because it created a certain atmosphere that was needed for the plot. If the story had been set on a sunny beach, the atmosphere would have been much different and the reader would not get the same affect. Like the settings, the mysteries that develop within Gothic novels are usually somewhat similar. From what I have come across, many include a murder or deep, dark secret that is unraveled by an ordinary person. While this may support Wordsworth’s claim that these novels are â€Å"sickly and stupid German tragedies† because of their straightforward plot, I find them to be quite interesting (266). These mysteries create suspense, and were the first â€Å"page-turners† that were ever written. Readers no longer had to decipher long and complicated meanings from pieces such as the â€Å"Lucy Gray† poems; instead, they could sit back, relax, and enjoy these novels that created an escape into a mysterious world. Another piece of the â€Å"formula† that was important to the genre were the characters that were used throughout the novels. The characters were often simple people who were thrown into a situation that required extraordinary actions. While the simplicity of the characters was often criticized by writers who considered themselves to be â€Å"high culture,† these characters had the ability to â€Å"involve the reader in special circumstances† (Hume 286). Unlike the pieces that came before them, the Gothic novel had the capacity to draw the reader in, and put them in the shoes of the main character. For me, it was very hard to feel for the personas in earlier poems that we came across. I think the main reason for this is that the characters tended to be somewhat generic, but interesting. They allowed for anyone to understand the character and immerse themselves within the character’s thoughts. They also allowed for people to sink in to a particular character and feel the terror that they were feeling. Another aspect of the Gothic that was often called into question was the morality of the characters and authors. There are many instances in which these novels incorporated grotesque scenes that included rape and murder among many other things. In The Monk by Matthew Lewis the main character, Ambrosia, is a virtuous and ethical man who seduced by the demon Matilda. In one scene â€Å"his desires were raised to that frantic height by which brutes are agitated†¦ and [he] hastily proceeded to tear off those garments which impeded the gratification of his lust† (598). Ambrosia is obviously an immoral character, and he is criticized for not being so. To me, it seems like critics were getting to the point where they were trying to find anything and everything to criticize about the Gothic novel. While this genre may involve some unseemly characters, they are needed in order to create an interesting plot. Having some sort of villain is necessary in any type of writing that has a mystery or murder involved. Without villains, we cannot have heroes, and both are very important aspects of literature. Coleridge, for example, not only attacked The Monk as a novel but also attacked Lewis as a person for having the ability to create such an immoral character. He believed that â€Å"the merit of a novelist is in proportion†¦ to the pleasurable effect which he produces (604). I highly disagree with this statement because I believe controversy affects change, and change is needed in order to forward society. Novelists and poets were no longer writing poems that had the sole purpose of making a person feel good or empowered; instead, they were writing for entertainment. Also, many of the writers before The Monk addressed political issues that were not considered pleasurable, but controversial and hard to confront. Coleridge’s statement seems to contradict everything that literature stands for. Authors and the literature they create are unpleasant at times, and that is not wrong—it is merely a necessity for the forward movement of society and evolution of literature. Another important issue to address when it comes to these novels is their specific purpose. It seems that every literary movement in history had some sort of motive or driving force behind them. For the Gothic, this driving force or purpose seems to be to induce terror while entertaining. Before this movement, we never really encountered works of literature that were straightforward, suspenseful, and enjoyable all at the same time. In an essay by Aikin and Aikin, they claimed that people would â€Å"rather chuse to suffer the smart pang of a violent emotion than the uneasy craving of an unsatisfied desire† (584). By this, they mean that terror is pleasurable, and that is exactly what these novels delivered to their readers. It was not an emotion that was regularly produced when readers came into contact with the typical works of this time. For a piece of literature to induce such error was something novel and interesting that affected many of their readers. Because terror is an emotion that is hard to come by, these novels were, like I said, an escape for readers. Terror is not something that a person wants to encounter in their real life, but is something they can enjoy and acquire through reading these novels. Their purpose was not to confuse the reader with complicated meanings full of allusions. Instead, these terrifying novels have the ability to â€Å"render the poorest and most insipid narrative interesting when once we get fairly into it† (584). Although many of the authors of Gothic novels may not have been the best composers compared to standards during this time, they were still able to draw in a huge audience because they gave the people what they wanted. I would not consider the narratives â€Å"insipid,† but compared to the works that came before them, they were much simpler and used language that was not considered to be as articulate. This simplicity that is encountered when reading a piece of Gothic work, though criticized, says much about how society was changing during this time. These novels significantly altered the way in which literature was composed and whom it was available to. Instead of being read by the elite few, it was accessible to pretty much anyone who could read. During this time, the percent of literate people was rising rapidly, especially in the middle class. These books appealed to these people, and sold millions upon millions of copies because of this. I think that much of the distaste that so-called â€Å"high culture† writers had for these novels is because of their success. They were extremely popular, more so than the most popular of the poets during this time. For example, Wordsworth was said to be a commercialized version of â€Å"real† poetry because it was easier to understand than many other pieces out during this time. However, he never even came close to selling as many copies of Lyrical Ballads as the Gothic writers did with their own works. For Wordsworth to criticize a genre that feeds off of the readers’ ability to comprehend seems to be extremely hypocritical of him. Also, I think that when something appeals to the masses, it is a good thing. Change cannot occur unless everyone is on the same page, and that is what the Gothic provided to the people. Finally, I would like to confront just how significant this movement is to the literature we have today. This was the first time we encounter a genre that is similar to the types of genres we see today. The Gothic genre was criticized because the novels were too alike—but that is exactly what a genre is, according to today’s standards. One could argue that the novels that are published today are not of the same caliber as novels published 50, 100, or 200 years ago. And maybe that is true, but is it necessarily bad? In my opinion, having novels that are more accessible to more people makes for a better, more unified society. Having works of literature that are too complicated, wordy, or abstract leads to more ambiguity, and eventually creates a divide among social classes. I am not saying that all written works should be easy to understand, but I do think that the Gothic novel was the first in a wave of works of literature that helped society grow more literate. Finally, scholars and everyday people were able to read and talk about the same kinds of things. Although scholars who thought they were better writers were constantly criticizing it, they could not appeal to the masses. Gothic literature had the ability to do this, and you can still see its influence in novels on shelves today. It has a definite place in literary history, and should not be overlooked. It may not have had the deepest plots or the most complicated characters, but the genre had an impact during the 18th century, and continues to have an impact today.

Professional Role of a Nurse free essay sample

A nurse is defined as a person that is trained to take care of the sick as well as those who are injured, especially in the hospital. Nursing, however, is defined as the promotion and protection of health and abilities; the prevention of illness and injuries. Having a clear understanding of the history of nursing allows other nurses to gain more of an appreciation for the important role that the profession has played in the Health Care System. (Egenes, 2007) According to the American Nurses Association, the environment that you work in plays a very large role in one’s ability to provide quality health care. The atmosphere of the facility that a nurse works in is very important because it has an impact on everything from the safety of the patient to the work that the caregiver preforms. Having an unstable environment can affect a patient’s outcome, how long they might stay, increase or decrease a chance of death, and even prevent the nurse from working to their greatest ability. We will write a custom essay sample on Professional Role of a Nurse or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Registered nurses work in a variety of place settings. They may work in busy intensive care units or even health clinics in small neighborhoods. Nurses can work in emergency rooms, operating rooms, oncology centers, schools, rehabilitation centers and can even perform home care. They may work with a variety of patience that range from newborns, small children, teenagers, adults and even the elderly. Some nurses even work providing health services to mental health patience and those in need of psychiatric assistance. Nurses often work in places where they perform hands-on care to patients which involves nurses having to administer medication, monitoring a patience condition, maintaining patient’s records and also communicating with other staff members as well as the patient and their family. Nurses are responsible for contributing to a moral environment that encourages respectful interactions with colleagues, support of peers, and identification of issues that need to be addressed (Nursingworld. org, 2010). All nurses promise to do no harm to any patient. They are expected to uphold fundamental responsibilities to help prevent illness and restore health to the sick. To relieve pain and suffering as well as promote good health. In the course of their practice, nurses are held accountable for their judgments that are made as well as the actions they take whether it is while they are working with a patient or just being in the work place. They have the lives of others in their hands and there is no room for error or having flawed judgment. Nurses have an Ethics Code to follow. Nurses are expected to practice respect and kindness no matter the situation or who they are providing care for. Nurses have dual obligations, but their first and most important obligation is to their patient. They have to treat their patient to their greatest ability and protect their privacy and ensure their safety. By following the Code of Ethics, Nurses will be more trusted and be able to make more reliable and concrete decisions when it comes to their patients’ health. Quality health care is needed to ensure that people have health equality which means improving people life through the health care they receive. To receive quality health care, you must have healthcare providers that follow the healthcare system. In environments that offer healthcare, nurses almost always have the closest relationship with the patient. Nurses are the front-line providers; clinical leaders. They have first-hand knowledge of patients’ conditions that other health care providers may not know about. Nurses serve as educators for patients and the public for preventing illnesses and injuries. They assist with cures and provide care. Nurses also participate in rehabilitation and provide mental and even physical support for patients. A nurse’s around-the-clock presence allows doctors to provide their patients with better diagnosis as well as better treatments. The United States currently has the opportunity to transform their health care system. It is strongly believed that nurses could and can play a fundamental role in the needed transformation of the healthcare system. The nursing profession alone makes up the largest segment of the nation’s healthcare work force, with over three million registered nurses. It is believed that nurses should be required to achieve higher levels of training through an improved education system. In the future, nurses would like to be seen as being partners with physicians and other professionally that provide health care. Nurses are caregivers and they play a very essential role on the health care profession. Their main focus is always on their patient’s welfare. They function as nurturers, providers, and comforters. Nurses are expected to practice respect and kindness no matter the situation or who they are providing care for. The traditional practice of nursing is steadily evolving. It requires nurses to have a certain keen awareness of healthcare. Nurses are required to secure a higher-level of education and learn new skills to perform in different environments. Without nurses, the environment in which care is provided would not be the same and other health care providers’ jobs would be much more complicated.

A Philosophical Essay on John Lockes View of Religious Tolerance †Philosophy Essay

A Philosophical Essay on John Lockes View of Religious Tolerance – Philosophy Essay Free Online Research Papers A Philosophical Essay on John Locke’s View of Religious Tolerance Philosophy Essay â€Å"There is a remark often quoted from the preface of ‘A Letter concerning Toleration’ which, while not by Locke, can be seen as catching something of his view: ‘Absolute liberty, just and true liberty, equal and important liberty, is the thing that we stand in need of’ † (Yolton 74). In fact, 17th century Europe was in dire need of such liberty, the liberty that allowed people to be different without negative response: toleration. This essay will focus specifically on John Locke’s view of religious tolerance. In relation to this topic, this essay will answer the following question: Did Locke’s view on the issue of religious tolerance imply respect? In response to this question, this essay will demonstrate that although Locke’s policies show that he was a strong advocate of tolerance, this does not necessarily imply that he advocated respect. To do so, this essay will look at the context of the 17th century, focusing specifically on the religious problems of the time. This will be followed by a description of the major elements of Locke’s view of religious tolerance. Three arguments will then be given to demonstrate how Locke’s policies did not necessarily imply respect. An objection will then be offered as well as a reply to it. Locke’s view of religious tolerance was developed during the 17th century, a time when religious intolerance plagued all European societies in some way. With the coming of the Reformation, not only did the continent become divided into various â€Å"competing religious camps†, but it was also the scene of numerous movements of religious persecution (Uzgalis). The Dutch Republic where Locke had resided for some time was considered a secular state, and it allowed for the coexistence of various religious sects within its borders. However, it was one of the few European countries that adopted this position. In France, the problem of religious intolerance was so widespread that it was now considered part of daily life. The only period during which these religious wars seemed to cease temporarily was at the time of the establishment of the Edict of Nantes. However, upon its revocation in October of 1685, persecution resumed once more and this time, it was the Huguenots who we re forced to emigrate by the thousands. It is believed that although â€Å"Locke had long been concerned with the problem of toleration in the context of English politics†, the revocation of this essential edict may have been what prompted him to take immediate action and write his Letter concerning Toleration (Chappell 16). Like Locke, people in England were not blind to the events that were slowly tearing apart France. England itself was deeply involved in battling the consequences of its own religious intolerances. For the English, these included not only the English Civil war but also the abolishment of the Anglican Church (Uzgalis). All of these occurrences had not come about by chance but were the result of a slowly changing mentality amongst the people. For centuries now, intellectuals had believed that the texts and scriptures left to them by the various religions of the world â€Å"presented, for the most part, a highly articulated, unified, body of wisdom† (Chappell 173). However, by Locke’s time, â€Å"this view of the textual tradition had become thoroughly implausible and was generally rejected† (Chappell 173). Most people were highly incredulous towards the concept of peaceful coexistence between peoples of different faiths. As more and more of the world’s religi ons broke off into various groups and sects, reconcilability became almost inconceivable. Hardly anyone could believe that â€Å"what Protestants in the various sects were saying all fitted together into some larger unity, let alone that what Protestants were saying fitted together with what Catholics were saying† (Chappell 173). Similarly, even the view that â€Å"the pre-Reformation Christian tradition was a unified body of truth† became an increasingly questioned notion as new interpretations of the scriptures were brought forth (Chappell 173). The resulting Lutheran Church’s attack upon the papacy only served to further shake the Christian faith. Within this context, it is obvious that Locke was not alone in seeing a need for religious tolerance. Along with contemporaries such as Hobbes, Rousseau and Voltaire, some of Locke’s predecessors had a strong influence upon his developing theories. John Owen, who was dean at Westminster during the time when Locke was a scholar there, has been credited with being one of the first to argue for toleration (Burnham). However, Owen’s views were nowhere near the extremist perspective which Milton would take only a decade later in stating that â€Å" ‘It is not lawful for any power on earth to compel in matters of religion’ † (Burnham). Though not as radical as Milton nor as loose as Owen, Locke’s philosophy would be shaped by both these men, along with numerous other important minds of his time. Before examining Locke’s philosophy pertaining to religious tolerance, it is essential to define certain terms as Locke viewed them. In trying to explain the concept of toleration in his Letter concerning Toleration, Locke defines some of the more important concepts that he would be discussing such as true religion and the church. According to Locke, true religion is instituted for the â€Å" ‘regulating of men’s lives according to the rules of virtue and piety’ † (Yolton 77). Thus, Locke does not believe the church exists in order to gain â€Å" ‘ecclesiastical dominion’ † nor to exercise â€Å" ‘compulsive force’ † (Yolton 77). He defines the church itself as a â€Å" ‘voluntary society of men joining themselves together of their own accord, in order to the public worshipping of God’ † (Yolton 77). Thus, Locke did not believe the church needed priests, bishops or any such powers who derive d their supposed authority from the apostles themselves. He said that nowhere in the Bible was there support for such needs, and finds support only for the features that he has included in his definition. Thus, according to Locke, membership to a church is completely voluntary and force cannot be used as a means of persuasion for such matters (Yolton 77). After defining these main terms, Locke’s view of religious tolerance is presented as being the belief that â€Å" ‘different churches stand in the same relation to each other: no one has any jurisdiction over any other, ‘every church is orthodox to itself; to others, erroneous, or heretical’, but each should be tolerant of the other’ † (Yolton 77). Therefore, Locke is â€Å"well aware there are several version of Christianity, each of which claims to be true religion† (John Locke on Faith and Reason). He also realizes this is true for most other religions and agrees that past attempts to solve religious differences with violence have not been successful and that enough blood has been shed. Tolerance is the policy that Locke advocates as a solution to these religious differences. Within this policy, Locke makes a very specific distinction between the role of the state and the role of the church, which will be discussed in greater detail within the argumentative portion of this essay. Locke states that one’s religious concerns, especially when pertaining to the path to salvation, â€Å" ‘are not within the domain of civil interests, and so lie outside the legitimate concern of the magistrate or the civil government’ † (Uzgalis). Locke believes that there are two aspects of life in which the magistrate or government should have no say whatsoever: morality and religion (Yolton 75). In clearly dividing the secular and religious powers, Locke holds that force is not an option of the state in persuading people to hold certain religious beliefs. Another important element of Locke’s philosophy is scepticism, specifically â€Å"scepticism about the possibility of religious knowledge† (Uzgalis). Locke believed that true religious knowledge was limited. He logically examined the role which faith plays in the development of our religious beliefs and the reliability of this type of proof. Locke believes that we cannot truly know most religious truths and where reason fails us, we use faith in order to justify our beliefs. However, because faith is not based on right or wrong answers and relies on the perceiver, there is no true test to determine whose faith is most reliable. Thus, Locke holds that â€Å"Where reason can supply an answer to a question, there are rational methods to resolve a dispute, thus no need to quarrel. Where faith alone is the way to answer it, no methods of reason can be persuasive. Hence there is no justification for using force† (John Locke on Faith and Reason). This position held by L ocke can be seen to strongly reflect the view of fideism. For fideists, fideism represents a â€Å"system of philosophy or an attitude of mind, which, denying the power of unaided human reason to reach certitude, affirms that the fundamental act of human knowledge consists in an act of faith, and the supreme criterion of certitude is authority† (Sauvage). Although it is probable that Locke would have disagreed with the last aspect of this view, that of the power of authority, he did advocate many of the fideist principles. He doubted the certainty of human reason and recognized the role of faith in human knowledge. Also, â€Å"for some fideists, human reason cannot of itself reach certitude in regard to any truth whatever, for others, it cannot reach certitude in regard to the fundamental truths of metaphysics, morality, and religion† (Sauvage). Locke would have been classified within this second group of fideists and shared in their belief that in terms of religion an d morality, no true knowledge can be had. As a result of this belief, Locke held that all of the different faiths should be equally tolerant of each other because they all hold the same type of knowledge, knowledge based on faith and not human knowledge. Finally, the summa of all of Locke’s theories pertaining to religious tolerance was written by Locke in 1685 and entitled Epistola de Tolerentia or, after being translated from Latin to English: A Letter Concerning Toleration. Within this letter, Locke tries to identify areas of civil interest as being â€Å" ‘life, liberty, health, and indolency of body; and the possession of outward things, such as money, land, houses, furniture, and the like’ † (Yolton 75). Therefore, the point of his letter was to limit the power of the state to these aspects only. Locke’s goal was to remove the state from matters relevant to morality, religion, and the salvation of the human soul. He believed no state official could have better knowledge about the true way to heaven than any other individual. And because of this, he writes within his Letter Concerning Toleration that â€Å" ‘Nobody therefore, neither single persons, nor churches, nay, nor even commonwealt hs, have any just title to invade the civil rights and worldly goods of each other, upon pretence of religion’ † (Yolton 77). The first argument that supports the claim that Locke’s policies were lacking in advocating the value of respect is found within Locke’s Letter Concerning Toleration. As Locke discusses the role of the church and the role of the state, rather than guarantee moral freedoms for the individual, all that Locke does is take power previously given to the state and grant it to the church. Locke defines our civil interest as being: life, liberty, health and property. It is only within these constraints that the state should hold an active role (Uzgalis). Unfortunately, for most people of Locke’s time, this division was not always clear in its â€Å"demarcation line† (Yolton 75). There was often confusion as to whether the state had any jurisdiction over â€Å" such ‘indifferent things’ as the time and place of worship, public prayers, acts of thanksgiving, the appearance, posture, and dress in religious services† (Yolton 75). Because these disa greements existed, the church was often given the authority to determine which of these â€Å"indifferent things† fell under it’s jurisdiction and thus simply took the place of the state in overruling the general population. In Locke’s Letter concerning Toleration, Locke still insists that â€Å" ‘the magistrate has no power to enforce by law, either in his own church, or much less in another, the use of any rites or ceremonies whatsoever in the worship of God’ † (Yolton 76). Yet, although his restrictions upon the magistrate are apparent, Locke makes no such apparent restrictions upon the church’s rights. The only restriction he does apply to the church is in its right to use force. Inconsistently however, Locke grants the church the power of expulsion. His letter reads, â€Å" ‘the church does not need to keep a member who offends against the laws of the society’ † (Yolton 77). This statement alone contradicts all that Locke’s philosophy stands for because in giving the church power of expulsion, Locke is not preaching tolerance but rather allowing intolerance to continue so long as violence is not involved. Locke also states â€Å"no civil injury or sanctions should be levied against a person who has been excommunicated by a church† (Yolton 77). However, whereas society should not sanction a person who had broken moral laws, Locke believes the church should have the power to sanction someone who has broken a law of society. Even if these beliefs were logical, they are in conflict with Locke’s call for tolerance. Finally, Locke takes time in his letter to warn society that in the past, it has occurred that ecclesiastical authority had adapted itself to the â€Å" ‘different whims or fancies of monarchs, changing their decrees, their form of worship, even their articles of faith to fit the current vogue’ † (Yolton 77). However, even in admitting that church authority is not necessarily perfect and can commit acts that Locke condemns the state of being guilty of, he still believes that the church rather than the state should be given free range control of our moral and religious lives. This imposition upon society not only restricts our freedom and liberty but demonstrates that Locke believed the church and it’s authorities to be above private man and thus to deserve private man’s submission. The second argument which supports the notion that in advocating tolerance, Locke did not necessarily demand respect, is that Locke’s definition of tolerance and society’s definition of respect in no way prove to be identical. â€Å"The English words ‘tolerate’, ‘toleration’, and ‘tolerance’ are derived from the Latin terms ‘tolerare’ and ‘tolerentia’ which imply enduring, suffering, bearing, and forbearance† (Fiala). One cannot ignore the fact that even in the language he used, Locke implied that there were some religions so inferior that they had to be â€Å"endured† or â€Å"suffered† with. One also cannot disregard the fact that â€Å"toleration is directed by an agent toward something perceived as negative† (Fiala). In asking for tolerance, Locke is in reality addressing mostly Christians and some Protestants and asking that they â€Å"put up with† these other religi ons that they viewed as inferior, a view that Locke did not dispute in the terminology that he used. Also, Locke’s lack of emphasis upon respect can be seen in examining a broader definition of toleration. When one tolerates something â€Å" (1) It holds a negative judgment about this thing; (2) Has the power to negate this thing; and (3) Deliberately refrains from negation† (Fiala). This type of â€Å"negation† can mean many things, including â€Å"expressions of condemnation, acts of avoidance, or violent attacks† (Fiala). Unfortunately, in Locke’s case, his main goal was to end the â€Å"violent attacks† and persecution of his time. Whether or not his pleas addressed ceasing acts of condemnation or acts of avoidance is doubtful. However, even if Locke had chosen to demand for those who were deemed â€Å"intolerable† to be shown the respect that they deserved, most of society would not have conformed. Within his Letter Concerning Toleration, Locke points out that neither persuasion nor force can make someone adopt a moral value whi ch they do not agree with. In this sense, Locke would not have asked society to show respect towards those individuals that they were willing to tolerate. Attempting to persuade people or using force to do so would have gone against one of his most fundamental beliefs. However, in ignoring the importance of the value of respect, Locke did nothing but end the persecution. The lives of the persecuted were made no better in that now they were simply shunned secretly rather than persecuted publicly. The third argument that demonstrates that Locke’s philosophy was lacking in its emphasis on respect is that Locke made certain exemptions in his general call for tolerance. He has often been criticized for these exemptions because they contradict all that his doctrine represents. Tolerance is hypothetically supposed to be a principal that all of society adopts in order to reap its benefits. However, in Locke’s case, he believed that Jews, Papists and Atheists were not deserving of such tolerance. In making public these views, Locke seemed to be telling his society that tolerance is necessary, except when intolerance can be justified. With this example to guide them, what was stopping those living in Europe during the 17th century from simply justifying their intolerance in order to allow for its continuance? Within his Letter Concerning Toleration and during his public discussions concerning his views, Locke attempts to justify the reasoning behind his highly criticized exemptions. He makes it very clear that he â€Å"made the exception not for religious reasons but on grounds of state policy† (Burnham). However, in following with this logic, Locke is again inconsistent. He preached that the state should not have religious control over the people, especially in such matters as religious intolerance and persecution. However, he is now using the state to justify his own intolerant policies. Locke continues to â€Å"give his general defence of religious toleration while continuing the anti-papist rhetoric of the country party which sought to exclude James II from the throne† (Uzgalis). Consequently, Locke explains that he must deny tolerance to the Papists or Roman Catholics because they â€Å"professed allegiance to a foreign prince† (Burnham). Thus, in such matters where Locke says the state should have no say, he himself uses the state as justification. In his philosophy he makes it clear that when the state makes laws contradicting moral code, a citizen should not be expected to abide by these laws. However, in pledging allegiance to a foreign prince, Papists are not breaking any moral codes but only state laws. Nonetheless, they are being religiously persecuted for their actions. Thus, the inconsistency in Locke’s beliefs and practices are made even more evident by this situation. In terms of his intolerance towards Atheists, Locke believes that â€Å" ‘the existence of the state depends upon a contract, and the obligation of the contract, as of all moral law, depends upon the divine will’ † (Burnham). Therefore, because Atheists do not believe in a God, Locke assumes that they will be unable to abide by state laws seeing as how they have no moral laws guiding them. His basis for this justification is his own personal belief that Atheists hold no moral values and cannot be supported by any other concrete evidence. Thus, Locke reproaches the state for believing that any man except God and the church can lead us in our spiritual journey yet he takes it upon himself to deem which men God has awarded a moral conscience and which of those he has not. Finally, Locke’s prejudice against Jews also reflects other philosophers of his time. During the 17th century, â€Å"Jews remained the despised religious minority of Europe† (Spielvogel 486). And while many intellectuals and philosophers publicly denounced persecution of these peoples, they â€Å"made no attempts to hide their hostility and ridiculed Jewish customs† (Spielvogel 486). This attitude towards Jews captures in essence Locke’s policy of tolerance. Though persecution was brought to an end, the hostility of people and their ridicule of other religions did not alter nor did Locke plead with his society to change this mentality. His exemption of certain religions show that although he believed all people deserved toleration, he still believed certain religions deserved tolerance more than others, thus defying his entire philosophy and its desire for equality and acceptance of all religious backgrounds. The notion that Locke’s view of religious tolerance was flawed because it did not necessarily emphasize respect could be objected by the fact that it served to shape the future not only of Europe but also of the entire modern world. Although Locke’s ideas did not necessarily alter the lives of those within his society in the ways which he had hoped, Locke’s philosophy played a much more important role. Locke’s philosophy planted the first seeds of the dream for religious tolerance. His ideas â€Å"profoundly influenced the course of modern history, not only in the West, but, more recently, throughout the world† (Fiero 95). Although his philosophy was limited to certain religious groups and perhaps lacking in certain areas, it would help set the stage for a broader strategy of pluralism. His philosophy would come to shape many of the great minds that followed him. Americans especially would adapt Locke’s philosophy and apply it to the numerous intolerance problems that plagued their society. In fact, Locke’s Letter Concerning Toleration would not only inspire intellectuals throughout the world but would be the model for both the American Constitution and the Bill of Rights. Locke would also profoundly influence the American Declaration of Independence, whose â€Å"principal author was Thomas Jefferson, who basically restated John Locke’s theory of revolution† (Spielvogel, 524). More specifically, many of the rights guaranteed within the Declaration of Independence were derived from â€Å"the natural rights philosophy of the eighteenth-century philosophes, which was popular among the American colonists† (Spielvogel 524). In this sense, Jefferson and other contributors to the declaration were strongly influenced by Locke’s view on the issue of religious tolerance and his emphasis on the separation of state and religion, which became an important section in this declaration. Therefore, whe ther or not the scope of Locke’s philosophy encompassed respect seems irrelevant when one considers the large impact Locke’s philosophy had on the world regardless of this. In response to this objection, one cannot ignore the fact that although Locke’s followers benefited greatly from many aspects of his philosophy, they were also fated to repeat some of his same mistakes. In this case, the mistakes referred to are the allowance of exemptions to the general call for equality and justice by these philosophers. As shown in the third argument of this essay, Locke did not believe that everyone deserved tolerance and made certain exclusions to his policy. In the same manner, Thomas Jefferson did not believe that the rights he said were owed to the American people applied to Africans. As the leading Enlightenment thinker in America, â€Å"Thomas Jefferson believed Africans to be intellectually inferior, and he defended the institution of slavery as a ‘necessary evil’ † (Fiero 118). Unfortunately, Jefferson was also not alone in his manner of thinking and his opinion was shared by most of his fellow philosophes. Just as Locke had pre viously done, â€Å"Jefferson provided an implicit rational for enslaving African people† (Fiero 118). Although his actions went against all that his policies advocated, Jefferson still believed he was justified in such actions and none of his fellow philosophes contradicted him. It became clear that â€Å"such thinkers were all too capable of finding rationalizations for policies in which political or social advantage for the privileged few overrode the abstract ideals of liberty and equality† (Fiero 118). Therefore, just as in Locke’s time, although certain positive changes resulted from the philosophies of Thomas Jefferson and his peers, â€Å"slavery persisted in the Western hemisphere (and elsewhere) for nearly a century beyond the Age of Enlightenment† (Fiero 118). In conclusion, this essay has discussed the context of Locke’s philosophy by examining the religious intolerance present in his time. It has described and explained Locke’s view of religious tolerance in much greater depth. Three arguments were then provided and an objection was offered as well as a reply to it. Therefore, it has been shown that although Locke strongly emphasizes the need for tolerance within his philosophy, this philosophy does not necessarily encompass respect. Due to length and time restrictions of the essay, one aspect that was not covered was that other possible views pertaining to religious tolerance did exist during Locke’s time and may have been more diligent in advocating respect within European societies of the 17th century. An example of such a philosophy would be Rousseau’s view of religious tolerance. An issue that could relate to Locke’s concern with religious tolerance would be the more modern movement for equal right s for women. Both these groups ask of society to put aside past prejudices and be tolerant of something that it had previously considered intolerable. In both cases, this appeal for tolerance will benefit humanity not only in the present day but also for centuries to come. Bibliography: John Locke on Reason and Faith. 23 Oct. 2004 . Burnham, Douglas. â€Å"John Locke.† The Internet Encyclopedia of Philosophy. 4 Oct. 2004 . Chappell, Vere. The Cambridge Companion to Locke. Cambridge, New York: University of Cambridge Press, 1994. Fiala, Andrew. â€Å"Toleration† The Internet Encyclopedia of Philosophy. 23 Oct. 2004. . Fiero, Gloria K. The Humanistic Tradition. Book 4 : Faith, Reason, and Power in the Early Modern World. 4th ed. New York: McGraw-Hill, 2002. Sauvage, G.M. â€Å"Fideism† The Catholic Encyclopedia. 13 Nov. 2004. Spielvogel, Jackson J. Western Civilization. 5th ed. Belmont, Calif: Wadsworth, 2003. Uzgalis, William. â€Å"John Locke.† The Stanford Encyclopedia of Philosophy. (Fall 2004 ed.) 4 Oct. 2004. . Yolton, John W. Locke: An Introduction. New York: Basil Blackwell, 1985. 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Accounting Theory and Current Issue Samples for Students

The assignment intends to provide an extensive analysis of the article named Half a Deface of Positive Accounting Research†. The emphasis of this has been given with positive accounting in a broader aspect of the research where the main focus has been given in forming a casual description of the human behavior stated in the accounting framework rather than on PAT in accounting perspective. Moreover, the present segments has included by their positivist research program which has been identified with various deficiencies in practical scenario. The present segmentation has been able to bring out the inherent intricacies which are mainly constituted in the speculative models where the dependence is seen to takes place in hypothesis and that attention is given on the computation of numerical data [1]. The research has been further able to involve the intellectual projects after taking into consideration various types of positive accounting research along with advantages and disadvantages. The project has been aligned with ontology as well as epistemology. With emphasis to the present context the conduction of critical review related to positive accounting has been identified with various loopholes and this has restricted making contributions to the overall research project[2]. The study has been further conducted to give a brief overview of the article and critical analysis of each aspect which needs to be covered in the final section. Furthermore, the study will give an augmented focus to the different aspects of identifying research hypothesis, the description of the value and ensure smooth flow of data in the literature review. Hence, the theoretical framework has been seen to give proper insights of the information with different significance and limitations of the articles an d proper justification for the same[3]. With relevance to the particular article associated to Half a Defense of Positive Accounting Research†, the main investigations of the research with respect to accounting research has been put on positive approach. In the accounting research associated with a positive approach has a connection with broader intellectual projects related to scientific research as it aims to analyze the various relationships associated to cause and effects. It has been further seen that the deficiencies in the positive accounting research has been mainly identified in form of selection of various papers which has taken into consideration auditing literature. Based on the analysis it has been understood that the positive research is used in accounting when there exists certain loopholes for the accomplishment of the scientific goal and it has been for the seen to be applicable after selecting the illustrative papers fit for conducting the research. In addition to this, the description given by Kuhn shows those normal sciences are seen to actually suit with the positive research of the accounting activities. It has been thereby noted that the various prospects associated to this revolution and the crisis has been properly mentioned along with the several types of potentials and accomplishment of positive accounting. The summary of the article has been further able to signify the importance for the identification of the loopholes in order to make proper recommendations during the conclusion of the study[4]. The study is in for the described with the researcher on the criterion given by Popper, this has been able to prove the point that the induction is not the sole measurement for the accuracy of any given theory. In other terms the article has been able to provide a brief review of falsification associated to positive accounting theories. There has been identified a total of four classes associated to the description that are used for error measurement, external effects, internal effect and the various types of inefficiencies of the relativity theory. It has been further noted that a specific theory cannot be anecdotal with the various observations and hence it is imperative to select between two or more theories. It needs to be further understood that the decisive observations has actually falsified the inaccuracies in the theories which are inherent in the case and seem to be supporting and opposing theory[5].  Ã‚  Ã‚  Ã‚  Ã‚   This particular article has been further aim to provide an extensive dissection of the various types of limitations and the logic which are related to the statistical hypothesis testing. In this particular case, it has been discussed that it is a very dilutive version of the acquisition logic of Popper. This reason for this has been shown with every single test out of 20 may be wrongly rejected with 5% significance level. In this particular way there have been several technical issues present which are related to hypothesis testing and statistical distribution which is considered under null hypothesis and relies upon the supplementary assumptions. It has been further view that in case the technical issue has been resolved then there is a high chance that the hypothesis testing would fail. Therefore, it can be seen to be inherent only in case single alternative hypothesis has been taken into consideration without adequate focus in careful specification. This specification has been fur ther seen to be consistent with several types of accounting theories when it is seen to provide the association with the strength. Hence, the researchers seem to rely on the need for developing improved measurement procedure in order to test the theoretical models rigorously which prevails in the accounting practices[6]. The various types of hypothesis further research in the examination of the very day of positive accounting research has been listed below are as follows: H0: It has been seen that there has been an existence of the universe which is beyond the imagination of an individual H1: The events taking place in the world have sufficient reasons and form a part of the universe as well H2: the individuals are seen to octane high level of reliable source of the information associated to the global events with the assistance of vigilant observation H3: the various intention of intellectual property for observation has been utilized for gaining global understanding of the universe in case of causation The first hypothesis of the study has been able to test with different types of instances of positive research in accounting. It has been also seen with several operation of rational self-interest and interacting within the other parties who has been seeing to express opinion and the result of analysis of positive theories of accounting[7]. The significance of testing of the second hypothesis has been seen with understanding of scientific epistemology along with ontology which has been able to explain that the research of positive accounting is not ideal for the accounting research. Hence, it doesn’t seem to be essential to advocate the various events which are not seen to be taking place as a result of random or output of the interventions associated to outside universe[8]. The third hypothesis test of the researchers and seen to be discussing the falsifications and the hypothesis testing as a regular determination of validity of their actions. In addition to this, the theory has been able to require the proper examination of the facts you are preliminary idea has been developed. It is seen as a formal theory which can be actually developed with testable anticipations and is consistent with the various types of relevant dependable empirical evidences. Therefore, it has been seen to be necessary for the anticipants for testing of the new theory based on several types of new observations in a particular situation where the new theories make certain anticipations with the old ones[9]. The final hypothesis test has been seen as significant impact on the various models which focuses on the measurement. This is the same with mental models which can be used for the mapping of casual procedures in the universe. It is therefore important for the researcher to formulate the hypothesis which can be properly related to the review section of the literature. It has been identified that there are various theoretical frameworks which can be used to meet the objectives of the research. The operation of the balanced self-interest is seen to be taking place between the parties they are the outcome of the several accounting phenomena has been seen to be implied through the express contract in the various types of business enterprises. In addition to this these have been seen to cover the various accounting choices where the managers reports as well as takes charge of pricing decisions on behalf of the auditors. In this case, the auditors identified as the decision-makers by the use of various regulations based on standard setting and other professional advice to the academic practitioners. It has been further seen to be imperative to consider the fact which has been seen to be useful for determining the information assisting the investors in making investment decisions. This action has been actually seen to be reduced from the behavior of the human beings who are seen as rational in nature and does not include the theory of positive accounting. There has been for the seen a proper instance associated with article which helps in identification of the loopholes after a proper evaluation of the research[10]. On the other hand, that proper investigation of the accounting research is noted with various types of accounting settings which can take place in absence of: behavior. Such method is seen to be used by professional auditors in making judgments’. This particular method has been further seen to be used by the managers, who use this information to utilize discretion during the performance evaluation. There have been several instances which are seen to be helpful for demonstrating the positive research program and it is actually seen to be much wider in comparison with the positive accounting theory. It can be related to any specific field of research which intends to gain proper insight associated to the causes of accounting phenomena as well as nature after following a relevant scientific research of accounting. And it has been seen to be significant to have a better measurement tool so as to enhance the overall quality of the decision-making process in the future years[11]. The epistemological in the field of scientific research majorly ends in the explanation of various approaches which are available for gaining useful insight of the whole world. On the other hand, ontology relates to the activities as well as the relations for answering the questions. In the first place, the agency in theory has been seen to be socially developed through the rules as there is a close association with social art that does not have an object is subsistence which is seen to be devoid of human beings. Here the participants as well as the activities are not seen to pose any rational activities. It can be further understood that the art cannot be observed as a devoid of experience especially with the human beings explanation given by the participants. The intricacies taking place in the ontological and the epistemological measures has been seen with their agenda to gain proper insight of the data associated to accounting phenomena and its futile exercise of flogging of a de ad horse[12]. It has been further seen to be associated with various problems with the positive research as it is seen to explode the experience and the knowledge of the underlying reasons. There have been several research streams which has diverse range of the object is which are seen to actually exist in the given period of time. There are several other issues which are related to the agency and due to this reason is human beings are seen to pose their own veil and the actions are further seem to cause that are not acquiescent to scientific theory[13]. The need for effective research program has been seen with issues prevailing in the accounting. The need for the analytical model is seen to be helpful for testing as well as the formation of various types of theoretical models. In addition to this it has been seen to be helpful for implementing of analytical models in the positive accounting research program. The need for the measurement rather than only testing the Presidio is seen to be important procedure by the researchers. With particular relevance to accounting, the biasness has been noted with strong publication in and against the parameters, which is seen to exclude the same which has been associated with a given theory. This is due to the reason that there is a shortage of resource of accounting and adequate availability of the resource at the same time[14].  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The main significance of the article has been associated to identify the broad which exist with the current practices and the positive accounting. It is further seem to be important for making relevant contributions and said it to broader intellectual program. Due to this reason there has been seen to be in absence of system optimization which modifies the same after rectification of a mistake. This is particularly aimed to provide rational insight of the scientific research where it is validated after participation of accounting groups. The research has helped in identification of improved theoretical models which are more reliable in nature[15]. The main limitation has been identified in form of not contributing to the awareness of human behavior in the present accounting context. The main reason for this has been identified in form of lack of collection of information associated to real life from the potential sources. The limitations have been further associated to primary and secondary data which are seen to hinder the quality of research. This particular research has been seen to be made with influences from the authors who had their opinions based on positive research accounting hands that quantitative aspect has not seen to be properly addressed[16].  Ã‚  Ã‚  Ã‚   The study can be concluded by providing an article which aims to evaluate the various concept of epistemological villas ontology of the positive accounting theory which has been identified with certain loopholes. It has been further recommended by the researcher that some of the theoretical models used in the articles needs to be formulated based on the detailed test of the accounting variables. Hence it is necessary for conduct in the findings of proxies which relates to the present reliable data. It has been further noted that the behavior of human beings are seen to be rational where everything does not seem to take place from the positive theory of accounting. Hence it has been seen to be significant to consider quantitative aspects of the accounting which needs to be prioritized in this case for improving the future performance of the business organization. Apostolou, Barbara, et al. "Accounting education literature review (2013–2014)."  Journal of Accounting Education  33.2 (2015): 69-127. Apostolou, Barbara, et al. "Accounting education literature review (2010–2012)."  Journal of Accounting Education  31.2 (2013): 107-161. Bampton, Roberta, and Christopher J. Cowton. "Taking stock of accounting ethics scholarship: A review of the journal literature."  Journal of Business Ethics  114.3 (2013): 549-563. Blanthorne, Cynthia, and Stu Westin. "VITA: A Comprehensive Review of the Literature and an Analysis of the Program in Accounting Education in the US."  Issues in Accounting Education  31.1 (2015): 51-69. Chen, Theodore TY. "Is reform in accounting education needed in China and Russia: A literature review."  Australasian Accounting Business & Finance Journal  9.3 (2015): 72. Deegan, Craig. "So, who really is a â€Å"noted author† within the accounting literature? A reflection on Benson et al.(2015)."  Accounting, Auditing & Accountability Journal  29.3 (2016): 483-490. Doxey, Marcus M., et al. "Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Release No. 2015-004, Supplemental Request for Comment: Rules to Require Disclosure of Certain Audit Participants on a New PCAOB Form: Participating Committee Members."  Current Issues in Auditing  10.1 (2015): C1-C10. Fakharzadeh, Tala. "Budgeting and Accounting in OECD Education Systems: A Literature Review."  OECD Education Working Papers  128 (2016): 0_1. Howieson, Bryan, et al. "Who should teach what? Australian perceptions of the roles of universities and practice in the education of professional accountants."  Journal of Accounting Education  32.3 (2014): 259-275. Lafond, C. Andrew, Anna C. McAleer, and Kristin Wentzel. "Enhancing the Link between Technology and Accounting in Introductory Courses: Evidence From Students."  Journal of the Academy of Business Education  17 (2016). Lawson, Raef A., et al. "Focusing accounting curricula on students' long-run careers: Recommendations for an integrated competency-based framework for accounting education."  Issues in Accounting Education  29.2 (2013): 295-317. Schmidt, Ulrike, and Thomas Gà ¼nther. "Public sector accounting research in the higher education sector: a systematic literature review."  Management Review Quarterly  (2016): 1-31. Siepel, Josh, and Paul Nightingale. "The increasing pervasiveness of financial markets across the global economy has been identified in the literature with the spread of ‘Anglo-Saxon capitalism’, reflecting the notion that a common US–UK model of governance and managerial attitudes is becoming increasingly common worldwide. This paper questions the existence of a common US–UK model by exploring how the concept of ‘Anglo-Saxon capitalism’..."  Critical Perspectives on Accounting  25.1 (2014): 27-35. Tucker, Basil P. "Figuratively speaking: analogies in the accounting classroom."  Accounting Education  26.2 (2017): 166-190. Webb, Jill, and Caroline Chaffer. "The expectation performance gap in accounting education: a review of generic skills development in UK accounting degrees."  Accounting Education  25.4 (2016): 349-367. Webb, Jill, and Caroline Chaffer. "The expectation performance gap in accounting education: a review of generic skills development in UK accounting degrees."  Accounting Education  25.4 (2016): 349-367 [1] Apostolou, Barbara, et al. "Accounting education literature review (2010–2012)."  Journal of Accounting Education  31.2 (2013): 107-161. [2] Schmidt, Ulrike, and Thomas Gà ¼nther. "Public sector accounting research in the higher education sector: a systematic literature review."  Management Review Quarterly  (2016): 1-31 [3] Apostolou, Barbara, et al. "Accounting education literature review (2013–2014)."  Journal of Accounting Education  33.2 (2015): 69-127. [4] Lafond, C. Andrew, Anna C. McAleer, and Kristin Wentzel. "Enhancing the Link between Technology and Accounting in Introductory Courses: Evidence From Students."  Journal of the Academy of Business Education  17 (2016) [5] Siepel, Josh, and Paul Nightingale. "The increasing pervasiveness of financial markets across the global economy has been identified in the literature with the spread of ‘Anglo-Saxon capitalism’, reflecting the notion that a common US–UK model of governance and managerial attitudes is becoming increasingly common worldwide. This paper questions the existence of a common US–UK model by exploring how the concept of ‘Anglo-Saxon capitalism’..."  Critical Perspectives on Accounting  25.1 (2014): 27-35. [6] Chen, Theodore TY. "Is reform in accounting education needed in China and Russia: A literature review."  Australasian Accounting Business & Finance Journal  9.3 (2015): 72. [7] Howieson, Bryan, et al. "Who should teach what? Australian perceptions of the roles of universities and practice in the education of professional accountants."  Journal of Accounting Education  32.3 (2014): 259-275. [8] Fakharzadeh, Tala. "Budgeting and Accounting in OECD Education Systems: A Literature Review."  OECD Education Working Papers  128 (2016): 0_1. [9] Deegan, Craig. "So, who really is a â€Å"noted author† within the accounting literature? A reflection on Benson et al.(2015)."  Accounting, Auditing & Accountability Journal  29.3 (2016): 483-490. [10] Blanthorne, Cynthia, and Stu Westin. "VITA: A Comprehensive Review of the Literature and an Analysis of the Program in Accounting Education in the US."  Issues in Accounting Education  31.1 (2015): 51-69. [11] Webb, Jill, and Caroline Chaffer. "The expectation performance gap in accounting education: a review of generic skills development in UK accounting degrees."  Accounting Education  25.4 (2016): 349-367. [12] Doxey, Marcus M., et al. "Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Release No. 2015-004, Supplemental Request for Comment: Rules to Require Disclosure of Certain Audit Participants on a New PCAOB Form: Participating Committee Members."  Current Issues in Auditing  10.1 (2015): C1-C10. [13] Tucker, Basil P. "Figuratively speaking: analogies in the accounting classroom."  Accounting Education  26.2 (2017): 166-190. [14] Bampton, Roberta, and Christopher J. Cowton. "Taking stock of accounting ethics scholarship: A review of the journal literature."  Journal of Business Ethics  114.3 (2013): 549-563. [15] Lawson, Raef A., et al. "Focusing accounting curricula on students' long-run careers: Recommendations for an integrated competency-based framework for accounting education."  Issues in Accounting Education  29.2 (2013): 295-317. [16] Webb, Jill, and Caroline Chaffer. "The expectation performance gap in accounting education: a review of generic skills development in UK accounting degrees."  Accounting Education  25.4 (2016): 349-367.

Tarantino's Marketing Case Study Example | Topics and Well Written Essays - 3000 words

Tarantino's Marketing - Case Study Example This set the stage for the meteoric rise of his next film, which was the Oscar winning Pulp Fiction. Tarantino had established a career through the impact these first two projects. In 1994 Reservoir Dogs was voted best film and best debut and in 1995 Pulp Fiction was voted best film and Tarantino best director by Empire magazine1. This seemed to be a new kind of director making new kinds of films which were enormously popular, and which employed extremely good marketing. This dissertation will look in detail at the general marketing and in particular at the posters and other visual media used in these campaigns. It will be focusing on the images, colours and language used and the affect on their audience. In addition, it will be looking also at other visual marketing activities that have been undertaken, for example guerrilla marketing which has used striking posters in unusual locations as well as props scattered around various cities seemingly randomly which made great photos news advertising. It will look at the effect that movie posters have on the film-going public - it seemed that at one time everyone had (or still has) these posters in their rooms. The more controversial side of this medium will also be explored. What techniques are used to create the shock factor and interest in the films that are being advertised How do these techniques actually work, and what implications do they have on other practitioners in the field, and what impact do they have on wider film culture. Finally, the paper will discuss if this style and form of advertising actually has the effect intended. Chapter 1 This chapter will investigate Quentin Tarantino and the types of films that he makes and how this shapes the type of advertising techniques he would use. From this we will then look to investigate the way in which Quentin Tarantino uses shock advertising to grab the attention of the public. Before Tarantino, the general use of posters in advertising forthcoming films, as well as the actual trailers for the films, had been the industry standard method for many years. Eventually as in every design or art medium this dual concept would grow and evolve into a stable model.Tarantino upset this standard set-up by using strikingly original sometimes shocking, single images amongstother marketing and advertising strategies to establish points if difference. Following Tarantino's success, the film advertising industry was not slow to follow his lead using more and more original ideas, using unusual and shocking visual images, to capture the public's imagination. Quentin Tarantino's film Kill Bill had an advertising campaign that illustrates some of these methods. Figure 1 Figure 2 Figure 3 Many different campaigns were designed and they all look different but they all conveyed the same kinds of striking imagery. Also images were used on unusual blank canvases throughout cities, elevator doors for example. This type of advertising added to Quentin Tarantino's reputation as a both as filmmaker and as a general creative person (he also writes scripts). This chapter will therefore concentrate on the effects of the advertising used by Quentin Tarantino and his marketing team. Why have they decided to use a variety of mediums to advertise his films I will attempt to understand how these advertising techn

Chapter 4 Reaction Paper Essay Example | Topics and Well Written Essays - 500 words

Chapter 4 Reaction Paper - Essay Example So many of the things around us are constructed by our own preconceptions, but it is harder to understand how we too are a product of things beyond our control. Our roles and identities are shaped by those around us, where we come from, and we are going. All of this made the chapter an excellent and sustaining read. This reading made me very introspective. It led me to reconsider my own life and my own multiple identities. I began to try to unwind some of the strands of my personality which had led me to see myself in a certain, stable way. I began to think about how much I had changed over the years and in what direction. I have always felt that I had a lot of control over my own life and that I was master of my own destiny. But now, having read this chapter, I realize how much of everyone's lives are in flux. It is a very useful point to consider how much differences can get in the way of us recognizing how truly different some people are. The point about the French girl's uniquene ss struck a chord with me. She was so different in the small community that people had a hard time getting to know her as an individual. We must be careful not to overlook such things.

Political Issues Relating to Immigration Essay Example for Free

Political Issues Relating to Immigration Essay Reaction to the immigration problem in the United States is as diverse as the people living in the country. There are common public and political opinions on immigration; there is also factual information, which alters positions. The media plays a major role in how people react to the issue of immigration in the United States of America. There is a lot of news lately with a focus on immigration and undocumented persons in the United States. Illegal immigration has been present in the United States for a long time. The first law that the United States had against persons entering the United States was against convicts or prostitutes to enter the country. From 1892 to 1954 Ellis Island admitted over 12 million legal immigrants. Now the United States has quotas on how many can migrate to the country. Illegal immigration became more of a problem being looked at in the twentieth century. Then End Illegal Immigration group states, â€Å"Today, over one million immigrants enter our country per year, while illegal alien population rows by about five hounded thousand per year† (End Illegal Immigration, April, 2011). In May of 2011, the latest version of the DREAM Act was introduced. The DREAM Act was first introduced in March 2009. This act stands for the Development, Relief, and Education for Alien Minors Acts. The Dream act would enact two major changes in current law. The first would permit some immigrant students who grew up in the United States to apply for temporary legal status and eventually obtain permanent legal status and become eligible for U.S. citizenship if they go to college or serve in the U.S. military. The second would eliminate a federal provision that penalizes states that provide in-state tuition without regard to immigration status (National Immigration Law Center, 2011). Immigration has been a constant problem politically for elected officials. There cannot  be mass deportations; we cannot control every inch of the United States borders. Presidents and Congress try their hardest to develop new ideas or to improve old ideas on how to get the border control situation unde r what it should be, under control. One article from US News states, â€Å"Why, then, have we had so many Latin Immigrants, many of the illegal? Because of the apparatus of state has proved weaker that market focus: The old INS (now the CIS) and the understaffed Border Patrol have been among our least competent federal bureaucracies. And because the family unification provisions of the 1965 act allowed legal immigrants to bring in not just young children but also other relatives (â€Å"chain migration†), and because the Fourteenth Amendment makes anyone born in the United States a citizen.† (Barone, 2007). Problems such as these could be avoided in the future. Due to this opinion, I am forced into seeing that America is forcing this problem of undocumented immigrants on itself. Many of the articles found are biased on this view. The subject is sensitive for those that are illegal immigrants as well as American persons. Most articles are biased and the majority is on the American side. An example, one article read called Adverse Impacts of Massive and Illegal immigration on the United States, Blondell states, â₠¬Å"Data has long been collected about the cost to American taxpayers from illegal immigration and the presence of low skilled immigrants (2008)† Statements like this are clearly on the side of the American people. For the most part, the author uses objective means to portray the undocumented immigrants. This article’s biasness does affect the view on how many see the undocumented immigrants. Due to the articles, some look at the immigrants as criminals, sometimes murderers, or as if they are lower than life and not worth our time. It is not fair to judge or be judged for the exact same thing the colonists came to America from England and what this country was founded. There are numerous issues revolving around undocumented immigrants being in the United States. One of the biggest concerns surrounds the fact that of the economic cost. Taxpayers see the cost as unnecessary and unjust and unfair. The many illegal immigrants put a major dent in taxpayer’s accounts when it comes to healthcare and education. The taxpayers put out approximately $15-$20 billion dollars per year to provide for illegal immigrants to have a better life in the United States. Many will argue that having the illegal immigrants pick our fruits,  vegetables and work on the farms are keeping the cost of produce down due to the fact that wages paid are much lower than minimum wage. Blondell states â€Å"For every dollar spent, just 18 cents go to the farmer and one-third of the cost, or 6 cents, goes to the migrant laborer. Even if costs for farm workers increased 40 percent, the total increase in cost per household would be about $8 a year. A $1.80 head of lettuce would increase in price by at most, 10 cents. (2008). Another issue that is felt to stem from immigrants is crime. In reality they are breaking the law by crossing the border without the official papers. There are many other laws they are breaking if one sits back and thinks about it. They are evading taxes, working without permits, and faking identities. By this, using fraudulent identification cards, social security cards or driver’s licenses. There are also environmental issues surrounding this issue. These issues include poverty and language barriers. With the language barriers, it makes it very difficult to educate these people on the way of American people. As a manager, I would want my employees to be comfortable with everything around them. I would ask them if they were comfortable and what could be done to help the situation. I feel it is important for the staff to feel safe and comfortable in the environment that they come to everyday to make a living for themselves. I would also maker sure that no hurtful statements were said and not allow stereotyping. I would want my employees to get to know each other and be open with each other. I would encourage them to respect each other and the differences we all bring to the table. As much as we do not like it, illegal immigration is here and there does not seem to be to much being done to stop it. As a country, we should be open to change, but at some point we have to close the gaits and take care of what we already have here. References Barone, M. (2007). U.S. News World Report. Retrieved from http://www.usnews.com/usnews/opinion/articles/070527/4barone.htm Blondell, J. (2008). Adverse impacts on massive and illegal immigration in the United States. The Journal of Social, Political, and Economic Studies, 33(3), 328-350. Retrieved from http://search.proquest.com/docview/216799786?accountid=458 End Illegal Immigration. (April, 2011). History of Illegal Immigration in U.S. Retrieved from http://www.endillegalimmigration.com/history_of_Illegal_Immigration_in_US/ National Immigration Law Center. (2011, May). Dream Act: Summary. Retrieved from http://nilc.org/dreamsummary.html

World Class Soccer :: essays research papers

For many years, sports have grown up to be the main entertainment for many of it’s fans around the world. Because of it’s popularity, the intensity intends to grow more and more witch leads sometimes to violent acts by certain athletes, but how far are these athletes willing to go. Lately, intensity has led to violence acts that surpassed expectations and leaving the owners with a lot of thinking do. Through out my composition, I will talk about hockey incidents, soccer violence and fan conflicts. First of all, I will talk about violence in the most popular sport in North America, hockey. This sport was always known for it’s roughness, that’s part of the excitement. Lately, it has grown more then just rough play, incidents are now causing serious life threatening injury’s. This year, violence has taken a step further, with concussions increasing and foolish gestures becoming more chronic to the players. Many superstar athletes have been sidelined for most of the present regular seasons due to concussions, popular names such as Erick Lindros, Paul Karya, Donald Brashear†¦ have been bothered by those injury’s. What really got the attention this year was the violent acts. A month ago, Marty Mcsorley of the Boston Bruins shocked the world by hitting another player in the face with his stick leaving him unconscious on the ice. For that, the foolish defenseman was suspended for the rest of the season and purchased by the state police. If violence con tinues to dominate this beautiful sport, other precautions will be taken. Second of all, I will proceed with soccer violence. In European soccer, it’s simple, the superstar athletes are always picked on.

Descartes & Hume Essay

Rene Descartes was a rationalist, meaning he thought that reason alone, not sensation or experience, was the source to attaining knowledge about the eternal truths of the universe, such as mathematics, epistemology, metaphysics and the existence of God. He excluded physics from this list, admitting that knowledge of physics only comes through experience (Descartes). Regardless, his rationalistic epistemology made it so that Descartes could only accept the truth about something if it was based upon a principle that was clearly and distinctly certain. Innate, a priori knowledge is fundamental to Descartes philosophy. A priori refers to any knowledge that is attained without appealing to sensation (O’Connor, Class Notes). Being a rationalist, he completely doubted every sensory experience he had ever had. Sensation is ever-changing and sometimes misleads or deceives us, so according to Descartes, trusting in an experience of sensation to provide us with any kind of universal truth would be foolish (Descartes). Whereas rationalism directly focuses on reason as being the only way to attain knowledge about the world, empiricism concentrates fully on all knowledge being a posteriori, or attained through experience and sensation. In an obvious way, David Hume’s empiricist epistemology directly contrasted Descartes rationalism, specifically by how he believed humans can attain knowledge. According to Hume, humans understand the world by experiencing different perceptions: impressions/sensations and ideas/thoughts. The amount of force and vivacity of the perception allows humans to differentiate between the two. Impressions and sensations are more forceful and lively since they are a product of direct experience. Ideas and thoughts are simply weak recreations of the original impressions that were perceived. While Descartes believes that certain ideas are innate, such as the existence of God, Hume absolutely denies the possibility of innate ideas. He claims that humans could never fully know or comprehend anything beyond our impressions. If an impression is not perceived, then it cannot be acknowledged. Since our knowledge is limited to the impressions we perceive, we have no real way of comprehending causality, instead it is often confused with correlation. Cause and effect events tend to occur in close temporal order, but that does not mean we can know whether those events are intrinsically related or not. Instead, we can only place our faith in the customs and habits of human life. Oppositely, Descartes believed we gain knowledge a priori, and we can only know that which we have clear and distinct justification for. In order to justify what we know, we cannot appeal to anything except for reason. Lastly, we must judge those justified ideas by applying Descartes’ specific and logical method of reflection. Thusly, by accepting Descartes’ method, the universal and eternal truths of the world can be known.

Report: High School and Attendance Essay

Introduction Like other schools around the nation, Beech Grove Intermediate School is experiencing a serious problem with attendance. This has been cited as a problem and something that needs to be addressed so that Beech Grove Intermediate can achieve the attendance rate they need to become a Four-Star status school. Currently, the attendance at Beech Grove Intermediate is averaging around 95 percent. The rate needs to increase to 97 percent for the school to achieve Four-Star status. Beech Grove Intermediate does have an attendance policy; however, other strategies could be implemented to increase the attendance. Attendance is an important part of children’s and parents’ everyday responsibilities, and poor attendance habits cause lifelong consequences. Many schools around the nation report low attendance and high tardiness rates. This problem needs to be addressed in order to help our children do well in school and become responsible adults. Children who are habitually late or chronically absent miss out on much that is learned in school. Even being 5 to 10 minutes late each day creates a situation where children can lose a considerable amount of time that is being spent on their schooling. Also, it is known that children with poor attendance rates in elementary and high school continue to show problems of tardiness and even proficiency later in life once they go to college or pursue a career. Changes in the attendance program at Beech Grove are needed, and the following report is intended to propose tactics for increasing the attendance rate at Beech Grove Intermediate School. Methodology For this report we surveyed teachers from six local elementary and secondary schools to get an idea of what other schools were doing to increase their attendance. We received 50 completed questionnaires. We also searched scholarly databases such as ERIC to find relevant articles on the problem of increasing attendance. These articles outline several solutions to increasing attendance in schools. Review of the Literature This review of recently published literature on attendance addresses causes, effective policies, parental contact, community involvement, teacher/student relationships, and rewards and incentives to increase student attendance. Causes of Absenteeism. All the literature agrees that absenteeism is an all too common problem for schools around the country. This can be traced to a range of causes from unsupportive school environment to poor health of the student. According to John Doughtery (1999), home dynamics play a key role in absenteeism. The parents are the key to how often a child attends class (Doughtery, 1999, p. 10). Janet Ford and Richard Sutphen (1996) agree with this and list parent influence on absenteeism as number two on their list for reasons for absence. They go on to state that lack of caring by the parents, or parents who are not home to see the child off to school are major reasons for students not to go to class, especially with younger students (Ford & Sutphen, 1996, p. 96). Other than home life, illness of the child is also given as a common reason for absenteeism in the literature. Also, appointments and vacations are listed as top reasons in the literature as well. Doughtery attests to this in saying, â€Å"It is now common practice for students to miss school for general appointments to avoid tests and assignments† (1999, p.10). Two authors noted that homeless students or students who live in a family that move very frequently are more likely to be chronically absent from school (Epstien, Sheldon, 2002, p. 311). Some of the authors also agree that if a student is not succeeding in school then they are less likely to want to come to school. This also goes along with schools that do not give praise to students or interact with the students so that no one feels left out, and help to see that everyone succeeds (Doughtery, 1999, p. 10). In short, all of the authors agree that parental involvement and student-teacher interaction is very important in keeping absenteeism down. Effective Policies and Parental Contact As schools seek new programs and ideas for increasing student attendance, one of the two most frequently mentioned tactics in the literature are having an effective attendance policy and increasing communication with parents and guardians. According to Dan Vandivier (2003), a high school principal, attendance policies must be stringent and must also be persistently adhered to. He states that policies must be fair and also have â€Å"flexibility to accommodate mitigating circumstances† (Vandivier, 2003, p. 81). Vandivier’s new attendance policy no longer distinguished between excused and unexcused and allowed administration discretion in dealing with excessive absences for legitimate reasons (Vandivier, 2003, p. 81). Dougherty (1999) agrees that schools must produce a clear fair attendance policy that is up to date and standardized and communicate it. Many studies have also shown a correlation between increased parental contact and increased attendance (Smerka, 1993; Epstein & Sheldon, 2002). Smerka (1993) noted that after mailing notices to all parents informing them of the success of the attendance program and asking for their support, the perfect attendance rate increased to 13. 9 percent (p. 96. ) He claimed that the key to good attendance is promoting it everywhere to everyone (Smerka, 1993, p. 96). Another study also found that â€Å"the degree to which schools overcame the challenge of communicating effectively with families was related to gains in student attendance and declines in chronic absenteeism† (Epstein & Sheldon, 2002, p. 315). The study noted that providing families with someone to talk to at the school about attendance or other issues was effective in increasing attendance (Epstein & Sheldon, 2002, p. 315). In addition to simply having contact with parents, many authors agree that it is the responsibility of the parents to monitor their student’s absenteeism (Dougherty, 1999; Ford & Sutphen,1996; Kube & Radgan,1992). Dougherty (1999) says that parents â€Å"must be responsible for their child’s daily attendance and promptly inform the school attendance office when the student is absent† (p.11). One study shows that increasing communication with parents and involving them in the student’s education are strategies for increasing attendance. This study also cited the use of a letter to parents informing them of the policy and encouraging them to discuss the importance of good attendance with their children (Ford & Sutphen, 1996, p. 96). Another study also said that parents â€Å"must be responsible for the student’s daily attendance† and they must â€Å"stress the importance of daily attendance to their children† (Kube & Radgan, 1992). Creating effective attendance policies that are reviewed and renewed regularly and establishing parental contact are very important stepping stones for increasing attendance in schools. Community Involvement While it is not crucial to the success of an attendance program, many of our authors agree that solid community involvement can positively impact attendance rates. Many schools work with businesses in the community to offer incentives for students with good or perfect attendance (â€Å"Raising School Attendance,† 2002). John Daugherty (1999), an education professor at Linden-wood College, refers to programs which offer a series of incentives for attendance, ranging from fast-food coupons to entertainment centers which were offered at a discount from local businesses (p. 16). A different form of contribution is noted in Bob Maggi’s (1991) case study of a school in Missouri. A local company contributed $500 to fund their mentoring/ adoption program. Seeing how successful the project was, the company doubled the amount it contributes to the program. Another article suggests that schools work with law enforcement and local businesses. The author states, â€Å"With their support, children who should be in school will be in school† (â€Å"Raising School Attendance,† 2002). Joyce Epstein and Steven Sheldon from The Johns Hopkins University agree, saying, â€Å"Developing productive school-family-community connections has become one of the most commonly embraced policy initiatives in schools and school districts† (2002, p. 308). There are times when the community involvement takes a much more negative but still necessary angle. Often, students will be habitually absent and schools are now working to address that issue. Janet Ford and Richard Sutphen, social work professors at the University of Kentucky, mention that in some states or districts parents of students will face fines or even jail time if they fail to adhere to attendance laws (1996, p. 95). Dougherty suggests other tactics, such as â€Å"implementing police sweeps, involving local agencies and the media and notifying juvenile authorities† (1999). Of course, these tactics are usually implemented in only severe cases of absenteeism. Community involvement and support can be a wonderful addition to attendance policies if tailored to meet the school’s needs and the student’s desires. Teacher/Student Relationships While family and community involvement both play important roles in maintaining good student attendance, our sources all agree that student-teacher relationships are also very important. Several authors encourage one on one meetings, or mentoring students who have attendance problems. In fact, at least one study (Maggi, 1991) is devoted entirely to this practice and with great results, while others (â€Å"Raising school attendance,† 2001 and Vandiver, 2003) simply add it into their attendance programs. Authors agree that to curb poor attendance teachers should lecture students every day about the importance of attending school daily. Kube and Ratigan (1992) insist, â€Å"Teachers must let students know that they are missed when they have been absent. They must ensure that important learning experiences occur each day in their classes† (p. 3), while Dougherty (2003) concurs and adds, â€Å"And they must value and reward good attendance† (p. 76). According to the literature, the teachers are also responsible for coming up with new and creative ways to entice children into coming to school every day. These enticements run the gamut from Vandiver’s (2003) idea of being exempt from having to take the final exams if the student has perfect attendance to Ford and Sutphin’s (1996) strategy of giving tokens to students with good attendance so that they could cash them in on prizes at the end of the week (p. 98). In the end, authors agree that in order to keep attendance under control, educators need not only to regularly come up with new and innovative ideas to keep students coming to school but to consistently tell the students how important it is for them to be present every day. Rewards and Incentives Research has shown that attendance increases when schools incorporate incentive programs into their attendance policies. Bob Maggi (1998), principal at Jarrett High School, began a program which encouraged teachers to adopt a student. Maggi (1998) claimed that â€Å"A $500 grant from Southwestern Bell Foundation was distributed to the adopting teachers to be used to their discretion: for birthday or holiday gifts, for taking student out for dinner or a show, or to buy a sweatshirt or dance ticket† (p. 12). It only took one year for Jarrett High School to receive the results they were searching for. Terrance Smerke (1993, p. 95), principal of Aurora Middle School, along with other schools found it effective to reward the children with positive letters of their accomplishments (Best Practices for School Attendance, 1998). According to Janet Ford, PhD, and Richard Sutphen, PhD, both assistant professors, other types of incentives are posting student’s names in the hallway or reading them over the public address system (1996). One observation mentioned in the article â€Å"Raising School Attendance† (2002), was that Monday and Friday â€Å"are typically the days with the highest absenteeism. Planning special events for these days could improve attendance. † Vandivier (2003), principal of Twin Rivers High School, and John Dougherty (1999), professor of education at Linden-wood College, agree that rewards such as movie tickets, food coupons, and gift certificates will increase attendance. The article How do you improve student attendance, claims that one way to boost attendance is to put all the students’ names with perfect attendance into a drawing (2001, p. 26). Ann Kube, math teacher at North Scott High School, and Gary Radigan, principle at Ankeny High School, agree that incentives encourage students to attend school regularly (1992). As most of the authors stated, incentives have been proven to increase attendance. Punishments/Consequences All of our authors agree that absenteeism has negative consequences for students, schools and society. In the article â€Å"Early Intervention to Improve Attendance In Elementary School for At risk Children,† Janet Ford and Richard V. Sutphen discuss the effects on students. They say that non-attendees generally fall behind their peers in academic achievement and the development of social competence (Ford & Sutphen, 1996, p. 95). Consequences for parents include fines and jail time; consequences for schools are loss of funds, and for society higher rates of unemployment, poverty and lack of preparation to enter the work force (Ford & Sutphen, 1996, p. 95). Dougherty agrees that habits of absenteeism and tardiness affect work performance when youngsters become adults (1999, p. 7). In Dan Vandivier’s article entitled â€Å"Improving Attendance, A Formula that Worked† he discusses an attendance policy at Twin Rivers High School in Brosely, Montana. Policies stated that students that miss more than six days in a semester are not considered to have earned credit, and no distinction is made between excused and unexcused absences (2003, p. 81). As for students and specific punishments our authors disagreed with suspension. Dougherty states, â€Å"that suspending a student is giving them what he wants, a vacation† (1999, p. 9). As most of the authors conclude, there is some form of punishment given to a student that misses excessive days. Conclusion In conclusion, the above research findings all agree that attendance is a very important issue for students. The literature indicated that the following topics are important factors in increasing attendance: effective policies, parental contact, community involvement, teacher/student relationships, rewards and incentives, and punishments/consequences.