Monday, September 16, 2019

How Does Jesus Show People Are More Important Than Law

‘How does Jesus show people are more important than the law? Do you agree? Explain why or why not. ‘ Jesus suggests that people are more important than the law through many of his actions and the things he preached, that went against or undermined the strict Laws the J swish society he was born into held to. Many of these actions and the things he said could be interpreted to mean that Jesus did not think these laws were not applicable in some circus dances anymore and so needn't be obeyed, resulting in him proportioning people, and more imp ardently, love, over some of the laws.Jesus first specifies that people have priority over law in Mark 2:2328, where h e states in particular Sabbath was made for man, not man for the Sabbath. % This s suggests that he was challenging the ‘relinquishing society that the Pharisees had created, where it was no longer about keeping the laws to honor God and for the benefit of man, but instead about abiding to the laws and being pun ished if you didn't. In stating this, Jesus is e emphasizing this and suggesting that the laws were not the most important thing and mercy o n the people was more important if the laws were not kept than punishment.This idea is again submitted in John 8:1 1 1, where instead of punishing the adulterous woman, Jesus grants m Eric on her and instead says ‘Now go and leave your life of sin. ‘ This again implies people are more important than upholding the law, although it is obvious that each scenario is different and must be handled accordingly. Instead of emphasizing law as the most important thing, Jesus instead introduce sec Love as the most important commandment over keeping the law. This is made apparent I n Mark 12:2831, when Jesus stated the most important commandment is ‘Love the Lord your God with all your heart, †¦ LU, †¦ Mind and †¦ Strength' and the second being ‘Love your neighbor our as yourself. ‘ Jesus goes on in Luke 10:2537 to specify that being someone's ‘neighbor' is h avian ‘mercy' on others, shown in the Parable of the Good Samaritan. Within this parable, J sees also depicts the ‘neighbor' as being an â€Å"enemy† of the injured man who broke the Jewish law by touching someone unclean (even though he himself was a Gentile so this din ‘t apply to him but applied to the injured man, whom his own society would have rejected), b UT was identified as doing the right thing even by the Jews listening to the story.Jesus is therefore emphasizing the value of humans over upholding the law, stemming from cacti Eng out of love for them. Jesus also impressed upon the disciples this concept of the laws no longer en ding to be â€Å"forced† upon people and therefore everything being allowed, but the laws ha vying our best interests in mind so keeping them should be for our benefit , and not for the sake of keeping them. This is echoed by Paul in 1 Corinthians 6:12 when he st ates â€Å"everything is permissible for me, but not everything is beneficial. â€Å".This shows humans as now, through Jesus, being et free from the laws, but also states that the laws were originally put in place e for our benefit and protection, thereby suggesting the most logical thing to do would be to u uphold them, but 18/11/14 By Amelia Parkinson Ethics Prep Questions just no longer having to strictly abide by them for the sake of doing so, and m meaning the old laws can now be broken if it is the most loving action to do. Personally, agree with the approach Jesus has to the laws, and think that Poe peel should take priority over abiding by the laws.

Sunday, September 15, 2019

Accounting Theory and Practice Essay

QUESTION 1 – Question 1.8: What is the difference between developing a theory by induction and developing a theory by deduction? QUESTION 2 – Question 1.9: Is the study of financial accounting theory a waste of time for accounting students? Explain your answer. QUESTION 3 – Question 1.26: Would you reject as ‘insignificant and useless’ a positive theory of accounting on the basis that in a particular research study the results derived failed to support the hypotheses and the related theory? Explain your answer. QUESTION 4 – Question 1.27 (NEW): The International Accounting Standards Board has a number of roles, including formulating accounting standards and developing a conceptual framework. Is the work they do in developing an accounting standard or the conceptual framework normative or positive in nature? QUESTION 5 – Question 1.33 (NEW): In this chapter we provided quotes from Gray, Owen and Adams (2010), in which they discuss an apparent herding phenomenon that seems to be occurring in respect of the selection and use of particular theories. They state, ‘there has been a strange herding tendency, especially around legitimacy theory’, as well as stating that they ‘also have a sneaking feeling that institutional theory may be coming up fast as the next theory around which to herd’. What do they mean by this apparent practice of ‘herding’, and what are some possible advantages and disadvantages that are related to this practice? QUESTION 6 – Question 1.35 (NEW): Do we really need financial accounting theory if all we are interested in doing is developing accounting standards? TUTORIAL 2 – Semester 2 2014 Deegan Topics 2 and 3: The financial reporting environment and Regulation of financial accounting QUESTION 1 – Question 2.3: Do you believe that the media portray accounting numbers, such as profits, as some sort of ‘hard’ and objective performance indicator? Why do you think they might do this, and, if they do, what are some of the implications that might arise as a result of this approach? QUESTION 2 – Question 2.7: Is it appropriate to look at changes or trends in corporate profits over time without making any adjustments? Explain your answer. QUESTION 3 – Question 2.14: If regulators acted in accordance with predictions provided by the private interest theory of regulation, which assumes that all individuals (including politicians and regulators) are motivated by their own economic self-interest, what is the likelihood of the introduction of regulations aimed at reducing the problems associated with climate change – particularly if business corporations opposed such regulations? QUESTION 4 – Question 3.7: Is regulation more likely to be required in respect of public goods than other goods? Why? QUESTION 5 – Question 3.30: Accounting headline 3.9 (SEE END OF TUTORIAL 2 QUESTIONS) discusses how European banks were able to lobby the European Union (EU) so as to be regulated by a ‘watered down’ version of the accounting standard IAS 39. Explain whether the decision of the EU to embrace a ‘watered down’ version of the standard is consistent with a ‘public interest theory of regulation perspective’, or whether it can be explained by an alternative theoretical perspective (which you should attempt to identify). QUESTION 6 – Question 3.35: Let us assume that the government has become concerned that existing disclosure regulation tends to fixate on the financial performance of organisations but fails to address other aspects of corporate performance, including a failure to provide information about corporate social and environmental impacts as well as about various initiatives and investments an organisation has undertaken to improve its social and environmental performance. As such, the government has decided to introduce legislation that will require business corporations to provide information about the social and environmental impacts of their operations, as well as the social and environmental initiatives undertaken by the corporations. You are required to do the following: (a) Explain from a public interest theory perspective the rationale for the government introducing the legislation and how the government will ultimately assess whether any proposed legislation should actually be introduced. (b) Predict from a capture theory perspective the types of constituents that will benefit in the long run from any social and environmental disclosure legislation. (c) Predict from an economic interest group theory perspective whether any potential legislation to be introduced will lead to an increase in the accountability of corporations in relation to their social and environmental performance despite any implications that this increased corporate accountability might have for the financial success of large but heavily polluting organisations. TUTORIAL 3 – Semester 2 2014 Deegan Topics 4 and 5: International accounting and The conceptual framework project QUESTION 1 – Question 4.19: It is often argued that the accounting standards of the FASB are rule-based, whereas the accounting standards issued by the IASB are principles-based. Rules-based standards by their nature can be quite complex, particularly if they seek to cover as many situations as possible. Do you think it would be easier to circumvent the requirements of rules-based or principles-based accounting standards? QUESTION 2 – Question 4.22: Does the standardisation of accounting standards on a global basis necessarily equate with a standardisation in accounting practice? QUESTION 3 – Question 4.25 In considering the relevance of IFRS to developing countries, Chand and White (2007, p.606) state: (see below). Explain the reasons behind Chand and White’s claim. â€Å"While the forces of globalization and convergence are moving accounting practices towards a unified, or at least, harmonized regulatory framework for financial reporting, this is unlikely to best serve the diverse interests of disparate user groups of financial reports.† QUESTION 4 – Question 4.27: Ball (2006, p. 17) makes the following comment: (below). Explain the basis of Ball’s comments. â€Å"In sum, even a cursory review of the political and economic diversity among, IFRS-adopting nations, and of their past and present financial reporting practices, makes the notion that uniform standards alone will produce uniform financial reporting seem naà ¯ve.† QUESTION 5 – Question 4.30 (NEW) In continental European countries, prior to the adoption of IFRS, the domestic accounting rules were typically much more aligned with local taxation regulation than would be the case in countries like the United States, the United Kingdom, Canada, Australia or New Zealand. Why do you think this could have been the case? QUESTION 6 – Topic 5: Question 6.7: Conceptual framework projects identify a number of qualitative criteria that financial information should possess if it is to be useful for economic decision making. Two such attributes are neutrality and representational faithfulness? Do you believe that financial information can, in reality be neutral and representationally faithful? Explain your answer. QUESTION 7 – Topic 5: Question 6.10: The two main qualitative characteristics that financial information should possess have been identified as relevance and reliability. Is one more important than the other, or are they equally important? TUTORIAL 4 – Semester 2 2014 Deegan Topic 6: Chapter 10: Reactions of capital markets to financial reporting QUESTION 1 – Question 10.4 (NEW): What is an event study and why would an event study be of relevance to an accounting standard-setter? QUESTION 2 – Question 10.9 (NEW): If individuals have access to insider information and are able to make large gains on a securities market as a result of using information that is not widely known, then is this an indication that the market is inefficient? QUESTION 3 – Question 10.16 (NEW): Evidence shows that share prices might not fully react to financial accounting information immediately and that abnormal returns might persist for a period of time following the release of information (a case of ‘post-announcement drift’). Does this indicate that securities markets are not efficient and that assumptions about market efficiency should be rejected? QUESTION 4 – Question 10.17: If an organisation’s operations rely heavily on the specialised expertise of its management team, would you expect there to be a higher or a lower  correspondence between the net assets recognised in the statement of financial position (balance sheet), and the total market value of the organisation’s securities, relative to an organisation that relies more on tangible assets (for example, commonly used plant and machinery) to generate its income? QUESTION 5 – Question 10.24: Refer to Accounting Headline 10.3 (SEE END OF TUTORIAL 4 QUESTIONS) and explain why investors might have reacted to the false rumour. Is the reaction of investors to this false rumour consistent with the view that the capital market is efficient or inefficient? QUESTION 6 – Question 10.25: Review Accounting Headline 10.7 (SEE END OF TUTORIAL 4 QUESTIONS) and explain the reason for the change in the price of Wesfarmers shares. Also, what might have caused the price changes in the shares in the other retail organisations? QUESTION 7 – Question 10.28: Read Accounting Headline 10.10 (SEE END OF TUTORIAL 4 QUESTIONS) and, relying on some of the capital markets studies considered in this chapter, explain why the share prices of the pharmaceutical companies might have reacted in the way they did. TUTORIAL 5 – Semester 2 2014 Deegan Topics 8 and 9: Accounting for Corporate Social Responsibilities QUESTION 1 – Question 8.1: Explain the notion of a social contract, and what relevance the social contract has with respect to the legitimacy of an organisation. QUESTION 2 – Question 8.7: If an organization was involved in a major accident or incident, would you expect it to use vehicles such as an annual report or a sustainability  report to try to explain the incident? If so, explain how and why it would use reports in this way. QUESTION 3 – Question 8.21 (NEW): Chapter 8 divided Stakeholder Theory into the ethical branch and the managerial branch. Explain the differences between the two branches in terms of the alternative perspectives about when information will, or should, be provided by an organisation. QUESTION 4 – Question 9.1: What has the environment got to do with accounting (NEW)? QUESTION 5 – Question 9.9: What is an externality, and why do financial accounting practices typically ignore QUESTION 6 – Question 9.20 (NEW): Explain what is meant by the following statement: †¦In the long term, environmental sustainability is necessary for both social and economic sustainability, so attention to minimising impacts in respect of the environment is necessary to ensure a sustainable social and economic future. QUESTION 7 – Question 9.35 (NEW): What is a cap-and-trade system and what accounting issues does it create? QUESTION 8: What is international integrated reporting and how does it differ from the current financial reporting system we have. TUTORIAL 6 – Semester 2 2014 Topic 7: Positive accounting theory QUESTION 1 – Question 7.5: Explain why a decision made in London by members of the International  Accounting Standards Board and incorporated within an accounting standard could influence the business operating strategies employed by a manager in Melbourne, Australia. QUESTION 2 – Question 7.10: As part of efforts to develop a revised Conceptual Framework for Financial Reporting, the IASB is currently investigating alternative approaches for measuring the assets and liabilities of reporting entities. In relation to asset measurement it appears that fair value is a favoured option of the IASB. In this regard, would researchers who embrace the view that accounting plays a vital role in reducing the contracting costs of an organisation favour the adoption of fair value in all situations? Carefully explain your answer. QUESTION 3 – Question 7.12: Would managers who have negotiated debt contracts with accounting-based covenants based around ‘rolling GAAP’ be relatively more likely to lobby an accounting standard-setter about a proposed accounting standard than would a manager from a firm who has negotiated accounting-based debt covenants that use ‘frozen GAAP’. Why or why not? Illustrate using AASB2 Share Based Payments and assume that it is the year 2003. QUESTION 4 – Question 7.15: Do you think the policy decisions made by members of the International Accounting Standards Board would or should give consideration to the insights provided by Positive Accounting Theory? Why? QUESTION 5 – Question 7.17: If senior managers within a company were rewarded by way of accounting-based bonus plans then would they, or the owners/shareholders (or both), prefer the use of conservative accounting methods? Explain the reasoning for your answer. QUESTION 6 – Question 10.22 Accepted assumptions about market efficiency mean that it is the information  content of disclosure, and not the form of the disclosure, that is valued by the market. Therefore it should not matter whether information is disclosed within the notes to the financial statements, or in the financial statements themselves. If this is true, then why would managers care if something – such as a lease liability – is disclosed only in the notes, or included within the liabilities disclosed within the balance sheet?

Saturday, September 14, 2019

Important Part of Education Essay

The website www. labsafety. org offers secondary science teachers both with resources and training in enhancing and providing safety in laboratories and in the environment. It seeks to cater questions and insights surrounding effective facilitation and education in adherence to the standards given to students. The site offers supplementary areas for training, consultation, audits and design that will make each educational institution responsible and accountable in such aspects. The information provided gives important ideas surrounding implementing and adhering to specific guidelines and standards mandated. Likewise, it will encourage both educators to practice safety and responsibility in their actions. The other website www. regentsprep. org is an important guide that can help secondary science students to adapt to the current curriculum design and models towards New York State Regents requirements. It offers resource and links for examinations and procedures of handling necessary information related to the study of science. Seeing this, this site is essential in classrooms because educators can use such as a guide in building and establishing frameworks that are synchronized with standards. At the same time, it can offer students the possibility to expand and develop in areas that are deemed important in the study of secondary science. Such perspective garners the needed boost in obtaining efficient and optimum inputs from both the students and educators. Work Cited Oswego School District. Regents Exam Prep Center. 2007 accessed 19 March 2009 from The Laboratory Safety Institute. Making Health, Safety and Environment and Integral and Important Part of Education, Work and Life. 2007 accessed 19 March 2009 from

Friday, September 13, 2019

Comparing Philosophical Positions of Kant and of John Stuart Mill Essay

Comparing Philosophical Positions of Kant and of John Stuart Mill - Essay Example This research paper considers ideas of Kant and Mill and applies them for the issues of war in the modern global world. Utilitarianism of John Stuart Mill and Deontology of Kant can be compared and contrasted. In the modern context the main ideas of these great philosophers can be implemented in the context of modern political events. Whether there is a need for utilitarian morals and laws or whether it is much important to focus on individual values–these considerations are provided by Kant and Mill. Mill’s Utilitarianism. Mill developed the Greatest Happiness Principle, which he explains in the following way: â€Å"†¦ the ultimate end †¦ is an existence exempt as far as possible from pain, and as rich as possible in enjoyments, both in point of quantity and quality; †¦ to the greatest extent possible, secured to all mankind; and not to them only, but, so far as the nature of things admits, to the whole sentient creation† (Lectures on Mill). These considerations are appropriate for the modern global society. Mill mentions â€Å"all mankind†, â€Å"the whole sentient creation† . He applies global concepts for his considerations and these are relevant to the modern global society. The main operating category of Mill is consequentialism. He thinks that all rational beings should be subjected to equal moral laws and principles, but in case the nation was be oppressed by those principles, it would not accept them. Current political situation in the world can be analyzed with respect to Mill’s consequentialism. He said that all nations are striving for freedom. A nation is turned into a group of dummies in case they are not looking forward to liberty. A behavior of Americans in the Iraqi war can be analyzed with respect to Mill’s claims. Mill underlined that it is necessary to discard â€Å"despotism of custom† (Moseley, 2002). Every individual should have his own system of benefits, but it is mo re important for the society to have a group of sound members or individuals with clearly set goals. From this perspective Americans are positioned as great freedom setters in an oppressed nation (Moseley, 2002). It is inhumane to prevent people from freedom of thinking and the suppressors, in such a way, hide truth from their nations. Freedom is very important for people in the modern world. It is impossible to develop without it. Categorical Imperative of Kant This categorical imperative of Kant outlines similar positions for every individual. He claims that: The universal laws of nature should be met by individuals, who should act on maxims to meet requirements of the nature. Every individual is a sound human being and he should be treated with respect. An individual in every society should act as if he was â€Å"a member of an ideal kingdom of ends in which you were both subject and sovereign at the same time† (Williams, 1983). Thus, Kant underlines that independent actio ns of every individual are very important for the whole society. At the same time, individuals should refer to social, historical and many other external factors in their nations and to respect them. Furthermore, reflections of Kant can be illustrated by Four Quadrant Module: Picture 1. Four Quadrant Module. In such a way, the philosopher underlines the importance of social independence. In Quadrant One an individual is positioned as a potential benefits’ gainer. In Quadrant Two an individual should work in the name of social benefits or for â€Å"a common good†. Quadrant three makes an emphasis on the importance of independence. Quadrant four is focused on autonomy and interdependence between the individuals (Moseley, 2002). Therefore, oppressed nations, like in the case of Iraq, should be relieved otherwise the individuals of the nation will be unable to

Thursday, September 12, 2019

Are Long-Distance Relationships Successful Research Paper

Are Long-Distance Relationships Successful - Research Paper Example For humans, romantic relationships form an essential component of emotional development and meeting emotional needs. A healthy relationship can help a person to develop a sense of self and of loving and caring for another person. Within romantic relationships, there are often periods where the partners become geographically separated. This results in a long-distance relationship (LDR), where the couple attempts to maintain their emotional closeness despite the physical distance. Long-distance relationships are a form of relationship that is becoming more common for a variety of reasons. For couples where one or both individuals are studying at the university between 25 percent and one-third of the relationships are long distance. Additionally, LDRs can form through sources such as internet dating sites where the couple has not met and continue their relationship for some time without meeting. Consequently, the types of LDRs vary, with some couples having periodic face-to-face interac tion, while others have none. Long-distance relationships differ substantially from normal relationships for a number of reasons. The separation from one's partner can create psychological stresses; these vary depending on the strength of the relationship between the two individuals and the ability to adapt. In a long-distance relationship, both partners have much more time to themselves, less communication and substantially less physical contact than a couple who is not geographically separated. There is the risk that while separated by distance, the partners in the relationship become somewhat idealized, and see only the best side of each other. Research indicates that couples that have a long-distance relationship are restricted in the communication that they are able to have, and tend to be more idealized about their partner than couples that are not separated by distance. This can result in significant disillusion or disappointment when the partners reunite which may eventually result in the dissolution of the relationship. There are a number of ways in which an LDR may be less stable than the couple who are close geographically. A study examining LDRs and reunions found that although LDRs were significantly more stable than relationships where the partners were not separated. However, partners who were in an LDR were likely to dissolve the relationship on their reunion. This indicates that the LDR creates a relationship that is not resilient to change. Around half of all LDRs experience the transition from long-distance to close proximity, while the other half choose to end their relationship during the long-distance period. Of those relationships where individuals did reunite, a third terminated the relationship within three months of the reunion. Reasons given for ending the relationship included the loss of the novelty and autonomy that partners experienced during the LDR. A comparison of LDRs and relationships that were not long distance found that p eople not in an LDR were more confident that the relationship would last.

Wednesday, September 11, 2019

Legal Research Exercise Assignment Example | Topics and Well Written Essays - 500 words

Legal Research Exercise - Assignment Example The court held that Park, was liable for the actions of his company, creating unsanitary conditions in the compound. The judgement was based on the doctrine of strict liability, together with the principal corporate uplifting veil. The court went for park, who was the natural legal person, who created the company under the terms of company incorporation Act. Strict liability is a doctrine that hold’s an individual liable strictly on him per say, the learned judges in this case noted that, if a person agrees to become a director of a company then he/she must be ready to take consequences and liabilities of illegal practices of the company. Yes, the CEO Mr.Park, was held liable for the company act of unsanitary conditions done by his company and failed to compile with the regulations set up by the regulatory authority, the matter was of public interest and the court dug dipper by applying the corporate veil principals in order to find Mr. Park, criminally responsible for the act s of the company. In matters of criminal liability within a company, the courts will look onto the natural person who gives, directs orders or forms the company in order to establish who committed an act of omission (Upton 125). Civil procedure is a set of rules that governs the way civil cases are litigated in the courts, it also involves the formalities and how cases are filled. They are special proceedings that a person can be granted by the court, outside the normal procedure in civil litigations. This may be based on the complexity of the case or the gravity of case in question. In a civil proceeding, they are two types of parties, the plaintiff and defendant. The plainff is the person who seeks courts action against the defendant who happens to be accused person (Gary 155). A party may appear in any proceeding as a person or represented by a legal representative, accredited by the legal governing body of

Tuesday, September 10, 2019

Case Analysis Essay Example | Topics and Well Written Essays - 500 words - 13

Case Analysis - Essay Example While exact documents are rare due to the private status of Fresh Direct as a company, there have been rumors that the company posted over $250,000,000 in revenue throughout 2009, making them a rare profitable ecommerce grocer. This distinction attracted the attention of British grocery giants Morrison Supermarkets PLC, who injected the company with an investment worth nearly $50,000,000 US in 2011 that gave them a 10% share. The company will face increased competition from large food retailers as they try to benefit from the growing market. Consumer attitudes about freshness will still be an issue, but it will also be faced by potential competitors. Fresh Direct should continue their progressive expansion into restaurants and new delivery territories as a means of continuing customer growth. Similarly, it would be advantageous to remain aware and adaptive to concerns about freshness and website limitations. This was a thorough and structured case study that provides a significant amount of information about the history of Fresh Direct and the various opportunities and challenges they continue to face in the online grocery