Need for Accounting Standards Essay Example for Free

Need for Accounting Standards Essay Critically evaluate the need for accounting standards and the need for a set of principles on which they are based. Accounting Standards Accounting standards contain a set of rules and governing practices for the treatment of all financial transactions. The main objective of accounting standards is to establish recognition, measurement, presentation and disclosure requirements dealing with financial transactions and key events which are important in the financial statements of companies. These financial statements give end-users important information, as well as an in depth understanding about an organizations performance, position and cash flow. Some examples of users of financial statements include potential investors, employees, suppliers and government agencies. As such, accounting standards provide the basic framework for financial statements to be presented in a fair and credible manner, such that it reflects the true overview of the financial status of an organization. These standards also help to present financial statements in a standardized and coherent manner, so that end-users worldwide are able to extract information and make decisions based on them. Advantages of Accounting Standards One advantage of having accounting standards is that it helps to ease the understanding of financial statements. What this means is that with accounting standards, financial statements reflect the financial position and status of an organization in a clear and coherent manner. With the need to publish financial statements in accordance to accounting standards, it also improves the credibility and reliability of the information present in the financial statements. End users, such as potential investors, top management and stakeholders, are able to make more informed decisions with greater confidence based on the information extracted. Accounting standards also provides guidance for accountants in their line of work. When financial reporting issues arise, accountants may refer to published accounting standards to determine how to publish an event. Some examples of these issues include new accounting transactions and new actions incorporated by an organization. Since accounting standards serve both as a reference and a guideline to accountants, this reiterates the transparency, reliability and credibility of financial statements when they are published based on a common accounting framework. Disadvantages of Accounting Standards A disadvantage of using accounting standards is in its inflexibility. For example, an accountant working in an organization which complies with accounting standards might find himself having a hard time in his line of work. This is because he has to make the organization’s unique experience fit into the guidelines laid out in published accounting standards. Another disadvantage of accounting standards is in its cost to comply with the standard. When a company decides to comply with the new standard, it must first consider the requirements of the standard, and what actions the company must take to implement the standard and the cost to do so. In many cases, this proves to be very costly as implementing and complying with a new standard would require system upgrades and employee training. Principle-based Standards Principle-based standards (PBS) is a framework of generally accepted accounting principles (GAAP) which accountants use for financial reporting. Some examples of the guidelines found in PBS include regularity, consistency, sincerity, prudence, continuity, periodicity and good faith. In PBS, an accountant follows these simple key objectives which help to ensure good reporting. The rules and guidelines set out in PBS only serves as reference and guide the accountant when he is doing his financial reporting. Advantages * Flexible, its broad guidelines allows it to be used in various circumstances * Allows companies to produce financial report using a method that best suit them Disadvantage * Lack of guidelines could lead to variation in financial reporting, making it difficult in terms of comparability Rules-based Standards Rule-based standard (RBS) refers to a list of detailed rules that must be followed when preparing financial statements. The list of rules serves as a checklist when accountants prepare financial statements at the end of a company’s fiscal year. This approach is more favoured by accountants because in preparing the financial reports by following the RBS checklist, it reduces the possibility of being brought to court if their judgements of financial statements are found to be incorrect. Advantages * Having a defined list of rules in preparing financial statement allows standardization, improving consistency which allows comparability between different companies * Easier to audit for compliance purposes Disadvantage * Having to follow a detailed set of rules results in rigidity, each transaction is accounted with respect to each rule. * Accountants have to comply to the rules set forth in RBS or face penalties for non-compliance. Conclusion In conclusion, there is a necessity for accounting standards when companies prepare their financial reports. Financial statements prepared based on accepted accounting standards not only gives users a detailed overview of the financial position of a company, but also assures users that the information they had obtained is reliable, credible and transparent. Question 2 The International Accounting Standards Board’s Framework for the Preparation and Presentation of Financial Statements requires financial statements to be prepared on the basis that they comply with certain accounting concepts, underlying assumptions and (qualitative) characteristics. Five of these are: Matching/accruals, substance over form, prudence, comparability and materiality. Briefly explain the mean of each of the above concepts/assumptions. IASB Framework The International Accounting Standards Board (IASB) framework is drawn up and used in preparing and presenting financial statements. The framework was drawn up and approved in April 1989 and published in July 1989. It was adopted by the IASB in April 2001 and later in September 2010; the Conceptual Framework for Financial Reporting 2010 was approved by the ISAB. (Deloitte, 2012) The purpose of the framework is to lay down guidelines to help ISAB shape the preparation and presentation of financial statements for end users. The IASB Framework acts as a guideline to the Board in establishing future frameworks and as well as a guide to solving accounting issues that are not addressed directly in an International Accounting Standard or International Financial Reporting Standard or Interpretation. The scope of the framework includes the objective of financial report, the qualitative characteristic of useful financial information, the elements of financial statements and the measurement of the elements of financial statements. The focus would be on five of the many qualitative characteristics present in the IASB Framework. The five qualitative characteristics, namely matching/accruals, substances over form, prudence, comparability and materiality would be further discussed in detail as follows: Matching/Accruals Concept Accruals concept is an accounting method that measures the performance and position of a company by journaling economic events regardless of when cash transactions occur. According to this concept, the revenues and expenses are recognized when they are earned or incurred and not when actual money is received or paid. The matching concept is an extension of the accruals concept, whereby revenue earned by the company and the expenses incurred by a company to earn that revenue has to be accounted in the same accounting period. For example, a business records its utility bills as soon as it receives them and not when they are paid, because the service has already been used. The company ignores the date when the payment will be made. Substance over Form Substance over form is the concept that the information shown in the financial statements and accompanying disclosures of a business should reflect the underlying realities of accounting transactions, rather than the legal form in which they appear. This would result in a true view of the affairs of the entity to be presented. Substance over form is critical for reliable financial reporting, particularly in cases of revenue recognition, sales and purchase agreements. For example, a lease might not transfer ownership to the leasee but the leasee has to record the leased items as an asset if it intends to use it for major portion of its useful life or where the present value of lease payment is fairly equal to the fair value of the asset, etc. Although legally the leasee is not the owner, so the leased item is not his asset, but from the perspective of the underlying economics the leasee is entitled to the benefits embedded in the use of the item and hence it has to be recorded as an a sset. Prudence Concept The prudence concept, also known as the concept of conservatism, refers to be cautious when it comes to the recording of business transactions. It is stated that under the prudence concept, the amount of revenues recorded should not be overestimated; neither should the amount of expenses be underestimated. One should be conservative in recording the amount of assets, and not underestimate liabilities. (Steven Bragg, 2011) In terms of profit and loss, anticipated profits cannot be recorded down as profits until they materialize. Some examples of exercising prudence is when company’s inventory should be valued ‘at cost or market price, which is less’, and a provision should set up for an allowance for doubtful accounts. Comparability Concept Comparability is one of the key qualities which accounting information must possess. Accounting information is comparable when accounting standards and policies are applied consistently from one period to another and from one region to another. The characteristic of comparability of financial statements is important because it allows us to compare a set of financial statements with those of prior periods and those of other companies. Financial statements of one entity must also be consistent with other entities within the same line of business. This should aid users in analyzing the performance and position of one company relative to the industry standards. It is therefore necessary for entities to adopt accounting policies that best reflect the existing industry practice. For example, a company which sells mobiles phones values its inventory based on First In First Out (FIFO) method previously, it must continue to do so in the future so as to preserve consistency in the reported inventory balance. A switch to other methods may cause a shift in the value in the inventory, which results in lack of basis of comparability. Materiality Concept It is stated that information is material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements (IASB Framework) Materiality therefore relates to the significance of transactions, balances and errors contained in the financial statements. Materiality defines the threshold or cutoff point after which financial information becomes relevant to the decision making needs of the users. Information contained in the financial statements must therefore be complete in all material respects in order for them to present a true and fair view of the affairs of the entity. For example, the government of the country in which a company operates in working on a new legislation which would seriously impair the companys operations in future. Although there are no figures involved, but the implication on the company would be so great that it would be material for this information to be made known to parties it may concern. References IASB Framework, 2012, http://www.ifrs.org/current-projects/iasb-projects/conceptual-framework/Pages/Conceptual-Framework-Summary.aspx (Cited 23 December 2012) Deloitte IAS Plus, History of IASB Framework, http://www.iasplus.com/en/standards/standard4 (Cited 23 December 2012) Steven Bragg, 13 March 2011, What is the prudence concept in accounting, http://www.accountingtools.com/questions-and-answers/what-is-the-prudence-concept-in-accounting.html (Cited 23 December 2012)

Arguments Against India As A Single Nation Religion Essay

Arguments Against India As A Single Nation Religion Essay I have tried to understand this topic and share my insights for the same. I have tried to deconstruct the topics in different subject areas. I tried getting an opinion on those subject areas and then link them to have a holistic view of the topic. Before I share my comments on the dictum Unity in Diversity , lets look at India in general. India is imagined in a plethora of ways. The political ideology always has an impact on the nation. A nation exists because of the people. The pathos and ethos which binds them together and makes them move towards an ideal state of affair is long and testing. There are moments of glory in the history of a nation when all political parties rejoice and encourage activities which benefit the image of a nation. For instance, The Nobel prize awarded to Amartya Sen in 1998 when he transformed economics into a moral science in which he targeted many public policies like education and hunger. The same policy has been adapted to the framework of India and used for development by ruling politics. There is need of Innovators and entrepreneurs like Sen who can lead India to a state of absence of malnutrition, illiteracy and poverty. Behind the deathly blows of caste rivalries and religious feuds is a stark reality of limited resources. Behind the demand of a separate land is the desire for reco gnition and growth opportunities. Only, if the political system could design policies to combat it! I strongly believe in the dictum Unity in Diversity. I would like go about in a theoretical and later, practical way in justifying the same. India is a vast country in which people belonging to different religions, castes and creeds live together. Though usually they live in harmony and co-operation with each other, sometimes the harmony is disturbed and disturbance creates many social problems. In order to bring the people belonging to different religions together and in a bid to bridge the gap in cast differences, the countrys social reformers have made positive attempts to forge unity in diversity. India is the cradle of many cultures. In this ancient land, the people belonging to different cultures are living together preserving their own culture and cultural unity, In spite of the fact that there is an apparent disunity in the country, basically there is cultural unity which is visible in every walk of life. It is on this account that it is said that in India there is unity in diversity. India is a land of many religions. There might be different factions and sub sections from the main streamline and that might prima facie give an idea of religious disunity, but on the whole there is unity in so far as each religion is concerned. We basically believe in the theory of dharma and karma. The theory of rebirth and purification of soul, salvation and the philosophy of hell and heaven hold s good every where. Respect for mosques, temples churches, Gurudwaras and religious gods and goddesses is prevalent. A multitude of gods and religious practices, the existence of hundreds of groups called castes, variety of foods and clothing and different types of kinship organization, which one finds in India, create an impression of a bewildering variety impossible to classify and of a society divided into innumerable tiny compartments. Many anthropologists, especially those dealing with the phenomenon of casts, have described this a illustrating the fissiparous tendency of the Indian society, while others have called it horizontal segmentation of the society. Indian philosophy is a product of the Indian society, and reflects the various cultures which have blended together after the time the Aryan entered India. The developed and elaborate rituals on the one hand, and the monistic philosophy on the other, are not an evolution of purely Aryan tradition, but a product of the fusion of the Aryan and the non-Aryan. While the region west of Punjab and including the present Delhi region seemed to be the region of the development of early Aryan thought, the central and the eastern Gangetic plain to the north of the river Ganga was the region of the rise of new specta, culture -contact, culture-confilict and final fusion. Changes have occurred in the overall conception of the gods and modes of worship, and ideas of purity. There are also in existence different modes in different regions. These changes are not due merely to internal evolution. Neither are they due to continuous fission of religious bodies. Independent groups living in the same continent were practicing different modes of religion. The overall changes are due to gradual ascendance of new , non-Vedic ideas, and the existing differences are due to interaction of independent groups who kept their separateness and reacted to each others cultural capital in different ways. The early Aryans themselves racially mixed, and showed a certain catholicity in taste, but the later conquerors, like the Mughals and the fairer British, have made public preference to fairness of complexion in women, though extreme fairness of skin in men is not valued much, at least in the south. Details of formal art forms, like rhyming, are different for different regions. In classical poetry there was no end-rhyming. In Prakrit poetry, especially in Marathi and sometimes in Ardhanagadhi, one finds the end-rhyme. Apparently, this practice influenced Marathi poetry, too. In the neighboring Karnataka, however, we have line which have a rhyme in the beginning and not at the end. All these differences, and also those in dress, ornaments, decoration of house, and food are partly regional, and partly found also in different castes of the same region. It is necessary to study this multiplicity region by region, and it will unfold a tale of cultural conservatism as also cultural borrowi ngs and changes due to cultural adjustments between separate ethnic groups. The peculiarity of Indian social life is that ethnic groups have lived separately from one another. They have devised a mode of inter-group behavior which avoids mutual interference or merging so that the identity of the original group is not lost. There has been fusion. There has also been fission within large groups, but the main cultural feature is the retention of group integrity. This type of social organization made it possible for certain groups to progress while certain other groups became progressively primitive. Although Indias present Constitution has many flaws like separate provision for different castes and creeds, particularly those who are backward and are schedules in the Constitution, the recent industrialization processes and agrarian reforms have brought about a new secular outlook which has given rise to the promotion of a new culture. The new generations of all cases, communities, religions, and sects are getting chance to come together in farms, factories, educational institutions, universities and government bodies for employment. This coming together has caused a blending of different cultures, emanating from difference communities or tribes, under the impact of modernization. Traditional rituals of the older generation are no more in vogue in the new secular communities which are coming up. The unity of interests and attitudes in economic, social and political fields is helping to accelerate the social processes which are giving common values, cultural traits, art forms, arch itecture, music and dramatics. All modern art activity is assimilating the basic cultural values of all tribes, and giving rise to what may be called national culture. However, our national problems lie in inability to distinguish between cultural imperatives and administrative and economic necessities to find out how a nation be built up from the foundation of cultural multiplicity. Each religion preaches purity of character, benevolence and piety along with honesty. Religious books are shown respect and honor by all. The people go on pilgrimage with respect and reverence. There is always devotion in prayers and so on. Basically all religions believed in religious toleration. In this way there is religious unity in the country. In India there is now great cultural unity. Indian philosophy of life, literature, customs and traditions are basically the same. The institutions like those of marriage etc. are found throughout the country. There are certain rituals and sanskaras which are observed throughout the country. Similarly there are many festivals which are celebrated with great zeal and vigor throughout India. We find a kind of emotional unity in the country. The very name of India or Bharat Mata brings us emotionally closer to each other. Though in India there are different languages and each language has its own literature, yet Sanskrit brings all emotionally together. We treat and consider Sanskrit as the mother of all Indian languages and that brings us emotionally together. Permanent elements of Indian culture are: Maximum stress is laid on spirituality and not just on the earning of wealth. Maximum stress has been laid on religion. Dharma or righteousness is promoted. A dharma or injustice should be checked. We are also reminded that even gods take birth as human beings to check the spread of a dharma and kill those who stand in the way of dharma. All along India culture has taught us to follow religious toleration. It implies that every religion must be given an opportunity to observe its ideology and viewpoint. It also means that every other religion must be shown respect for what is good in that. There should be no violence in religious affairs. Capacity to absorb all good cultures should have that capacity. Hinduism comes to the forefront in this respect. It has always either completely absorbed them or largely influenced all cultures. Indian culture is very wide I its approach to every problem. It lays stress on religion, spiritualism and salvation, without ignoring material and married life. It has always said that the people should be led according to Dharma. Stress on freedom of thought and expression, Hindu culture has always believed that culture becomes rich when the people have freedom of expression. Thoughts and expressions will enrich the culture and that will become dynamic. The unity to the desired extent is not achieved as there arise serious hindrances to national unity. Regionalism is not great hindrance. It implies that the region is above the nation. It should only be developed and the people of that region along should be given the benefits of their development. The region should have maximum autonomy in running its own administration. Regionalism should promote love for the region as well as for the nation as a whole. Now coming to the arguments put forth by Ramchandra Guha in his thoughts about India being an unnatural nation , or being a single divided nation. I think he does have enough examples to illustrate the fact that , yes India is a divided nation after all. The main aspect to understand here is , which factor is more overbearing. Nations are made of two things- Memories and Amnesia. The forgotten memories are best buried together by opposing groups and the good memories must be shared and cherished. Only then is kinship born .However, reality is different. Even if some people forget misfortunes, the rest never do. They pass it on to their successors, shaping their minds to avenge it. In India, secularism made its appearance not only as a concomitant of modernity and nationalism but also as an answer to communalism, another mode political with its pretentions to nationalism. The Hindu nationalism was a natural growth from the soil of India Jawaharlal Nehru wrote in the secular, modernist position and Muslim nationalism it inevitably comes in the way of the larger nationalism which rises above differences of religion and creed. While an ideal nation has images, policies and practices and its state continues to be debatable the nation state now has a powerful and tangible material, intellectual and spiritual force. Whenever an independent nation state is established, the connect with nationalism takes a backseat. This is due to the availability of resources for the oppressed, minority or unheard part of the population. Both Gandhi and Nehru believed that the idea of a nation as a singular space. Inspired from thinkers like Leo Tolstoy, Thoreau and Ruskin, Gandhis impeachment of modern civilization was a political project on behalf of India as a nation. An Important historical moment is the round table conference in London 1931-32, held for drawing the constitution for a future independent India. Gandhi went on a fast unto death in protest at Ambedkars attempt to have untouchables recognized as a minority community like the Muslims and Sikhs. This period is of great significance because it reflected the competing ideas about the legitimate place the citizenship of the community and the minority within what it meant to be Indian. Notions of fossilized communities, a majority Hindu population as well as liberal democratic ideals, had existed side by side in India for much of the nineteenth century. Prior to the insidious entry of the British, India was a wealthy nation also known as sone ki chidiya. The garments, the jewels and the food items were in surplus and of extremely good quality. India was imagined to be a prospering entity under rulers. The political instability gave way to British Raj, with the set up of the East India Company. The 200 years of British raj, had new systems introduces in the society like the land revenue system and postal system. These changed the lifestyle of Indians. Although the British did not consider Indians as civilized but the belief was that India is a close-knit nation and so they came up with the system of divide and rule. The much touted Swayamwar (selection of spouse by a princess in an open forum) is indicative of this deficiency and our total disregard for forging unity. Whereas matrimony amongst the royals in the Europe has always been an instrument of forging strategic alliances, Swayamwar invariably created more enemies than friends. All rejected princes and kings felt insulted, nursed a grudge and waited for an opportunity to take revenge to redeem their self-esteem. History bears testimony to the fact that every Swayamwar was followed by acrimony and internecine wars. Reverting to the role of the British, they never divided us to rule, simply because they did not need to. We have always been and continue to be a divided lot. Formation of states on linguistic basis was never attempted by the British. The Mandal Commission was not constituted or implemented by them. Nor was the Babri Masjid demolished by the British. The current agitation in Maharashtra has not been initiated by the East India Company. Caste based reservations and quota system, the prime splitter of the Indian body politic, were not invented by the erstwhile rulers. Nor are they preventing us from enacting a uniform civil code. The list is endless. We have a knack and penchant for generating innovative issues to divide ourselves. We are doing our best to ensure that we remain embroiled in petty bickering and internal dissentions. To us, our region, religion, caste and sub-caste are more important. Worse, we flaunt this narrow identity and give it precedence over nationalism. If after 60 years of independence, Kashmir and the North East are still not emotionally integrated with the country, the failure is ours.  Ã‚   Undoubtedly, the politicians are the fountainhead of all fissiparous tendencies. One does not have to be a visionary to predict the danger of abetting illegal migration from  Bangladesh  for garnering votes. North Indians in Mumbai are not welcome but illegal Bangladeshis can stay. If political leaders can imperil national security for the sake of power, they can stoop to any level. Sadly, they cannot be expected to change as they believe in the ends and not the means employed. To them, vote bank politics preclude letting countrymen stay united. Additionally, spineless and politicized bureaucracy simply follows their dictates and cannot be expected to deliver either. Immense damage is also being inflicted on the unity of the country by the media through its irresponsible and thoughtless reporting. For the sake of cheap sensational news, petty vandals are given the coverage befitting a mass leader. Every news item is reported with a religious, caste or creed slant a dalit girl molested in a Delhi bus (as if other women are not molested in Delhi buses) or church guard killed (in reality an argument between two security guards had turned violent) or Muslim driver runs over a boy (his being a Muslim is of no relevance). Thus I think , With all its problems and troubles, India always finds a way to hold itself together. India now has become extremely mature and practical about things. It does wait for a Cricket World Cup , Or a patriotic Bollywood movie to express its feeling of oneness , but the realization that being together , united , is the only way to progress and prosper has been established. So though I agree with M. Guhas arguments of India not being a single nation , I think thats essentially how India has been and will be. But the truth lies in the fact that we find our won ways to display unity and move ahead in our attempt to progress. India has learned to live with the fact that its a nation full of diversity and the tolerance levels hence created have made sure the diversity camouflages under the spirit of accepted oneness or uniqueness.

Roland Emmerichs The Patriot - An Open Letter to Mr. Mel Gibson :: Movies Film

Roland Emmerich's The Patriot - An Open Letter to Mr. Mel Gibson Dear Mel , Having read the avalanche of outraged articles in the UK press that preceded the UK launch of â€Å"The Patriot†, I readily admit that I was expecting to see a distinctly anti-British Movie. One such headline complains for example about a â€Å"blood libel on the British People†. Some considerable way into the film (which, putting the controversy to one side, was otherwise enjoyable), I found myself questioning whether such criticism was justified. Characters on both sides, including the character you were playing, Benjamin Martin, were portrayed as being responsible for some shameful actions. I really was beginning to question what the fuss was all about. I then watched the scene where Redcoats are depicted as sadists hanging old people. Later came the chilling episode in the Church, when Redcoat soldiers on the orders of the films main villain, Colonel William Tavington (partly modelled on the real-life Redcoat, Colonel Tarleton), deliberately locked a large number of the Colonials, including women and children, inside, before the Church was set ablaze. It was clear from the following scenes that all of the incarcerated victims were burnt to death in the most horrific circumstances. To say the least, this episode was unfortunate, as in reality, no such incident ever occurred. Are there not enough grounds for causing bad feeling without inventing atrocities purely for entertainment value? And having said that, I personally, don't even find the aforementioned scenes entertaining. The Brits are inevitably the first and sometimes the only Country to support America, whatever the circumstances or adversity. It is therefore even more disturbing that the close friendship between two peoples should be potentially damaged purely for commercial purposes. You always seem to be a decent man whenever I have seen you being interviewed. It may hopefully be the case that if indeed you have received the mega millions quoted for playing the lead role, you were perhaps unaware of the fact that history was being fabricated at the expense of the truth. According to what I have read about the history of that unfortunate period, there was surely enough wrongdoing on both sides, without having to invent such horrific events with the British being portrayed as outright sadists. I have read a comment attributed to you in a UK film magazine called â€Å"Total Film† in which you apparently made the following comment about your character†¦ â€Å"it’s based on historical fact but it’s got some stretches in it.

The Effect of Cohabitation on Marriage Essay -- Compare Contrast Essay

Abstract The Effect of Cohabitation on Marriage Several published studies look at the increase in premarital cohabitation and the effect of premarital cohabitation on the traditional marriage relationship from the 1960s to present. Issues considered are marital satisfaction, marital stability, marital communication, and incidents of divorce within each group. Contrary to common perceptions, studies on couples who cohabitated prior to marrying indicate marriages that are less satisfactory, less stable, report poorer communication and higher incidents of divorce when compared to couples who did not cohabitate prior to marriage. Factors that attempt to explain these results are explored. The Effect of Cohabitation on Marriage Finding a compatible partner and getting married is the dream for the majority of people in America. Statistics show that approximately 95% of all people will be married at some point in their lives (Cherlin, 2002). However, marriage is coming to be considered more of a short-term and an economic arrangement by many and less of a life-time commitment (Risch, Riley & Lawler, 2003; Seltzer, 2000). It is true that divorce is becoming less stigmatized and is a more frequent event with a current divorce rate of approximately 40% for first marriages (Risch, Riley & Lawler, 2003). It is also true that cohabitation is becoming a more common and accepted way to live. It is estimated that between 50% and 60% of all people will live together before marrying (Cherlin, 2002, Seltzer, 2000; Teachman, 2003). Cohabitation is defined as the sharing of a household by unmarried persons who have a sexual relationship (Cherlin, 2002). Many couples make the decision to cohabitate in order to see if they are compatible and ... ...: Quality or commitment? Journal of Marriage and the Family, 54: 159-267. Treas, J. & Giesen, D. (2000). Sexual infidelity among married and cohabiting Americans. Journal of Marriage & the Family, Vol. 62, 48-60. U.S. Bureau of the Census. (2000). Statistical abstract of the United States: 2000. Washington, CD: U.S. Government Printing Office. Retrieved on March 14, 2004, from http://www.census.gov/prod/2001pubs/p20-537.pdf Watson, R. E. L. (1983). Premarital cohabitation vs. traditional courtship: Their effects on subsequent marital adjustment. Family Relations. 32, 139-147. Wineberg, H. (1994). Marital reconciliation in the United States: Which couples are successful? Journal of Marriage & the Family, Vol. 56, 80-88. Wu, Z. (1999). Premarital cohabitation and the timing of first marriage. Canadian Review of Sociology and Anthropology, 36, 109-127.

Attention Deficit Hyperactivity Disorder: Neurobiology of a Disorder or

Attention Deficit Hyperactivity Disorder: Neurobiology of a Disorder or a Difference? Attention Deficit Hyperactivity Disorder (ADHD) is a phrase that has moved out of the realm of pure science or psychology and into common parlance. Like depression, the public has a general and vague sense of the "type" of person who may have ADHD, and has heard the name Ritalin, the main drug used in treatment, bandied about. As the name of the disorder implies, its symptoms present generally as "inattention and a combination of hyperactive and impulsive behaviors" (2). ADHD has only recently been able to be tangibly identified in the nervous system, and its' diagnostic criteria has continued to be revised. The discovery of specific physiological differences in the brain has enabled scientists to correlate the behavioral symptoms associated with ADHD with specific differences, mutations, or malfunctions in the brain. Though the scientific burden of proof cannot be ignored, the way in which we choose to define these differences as a "disorder" is debatable. Given both the scientific understanding of the sheer size of the nervous system and the more poetic notion of individuality, the neurobiological differences associated with ADHD are difficult to adequately define within the unlimited permutations of human personalities. The current official American criteria for diagnosing the condition of ADHD, according to the DSM-IV, is based on a child presenting at least six symptoms of inattention, hyperactivity-impulsivity, or both, that have persisted for at least six months (3). Additionally, some symptoms must have been present before seven years of age, and some type of social, academic or occupational impairment must result from these symp... ...//www.sciam.com/missing.cfm 3) DSM-IV diagnostic criteria http://www.mentalhealth.com/dis1/p21-ch01.html 4) fabulous paper by Bonnie Craymond linking ADHD and the creative personality http://borntoexplore.org/adhd.htm 5) article from "The Medical Post" by Harvey McConnell http://www.mentalhealth.com/mag1/p5m-add2.html 6) great graphic http://www.sciam.com/missing.cfm 7) pharmacology information on Ritalin http://www.mentalhealth.com/drug/p30-r03.html 8) list of myths and corrections about ADHD http://www.add.org/content/abc/myths.htm 9) article from "Time" by Claudia Wallis http://www.mentalhealth.com/mag1/p51-adhd.html 10)"Scientific American" article by Kristin Leutwyler http://www.mentalhealth.com/mag1/p51-adhd.html 11) part of Barkley article diagramming a psychological model of ADHD http://www.sciam.com/missing.cfm

Political Islam and the West Essay

The author, John Esposito, tries to define what political Islam is and its connection and presence in Southeast Asian countries and, most especially, in the Western part of the world. â€Å"Political Islam, or more commonly Islamic fundamentalism, remains a major presence in governments and oppositional politics from North Africa to Southeast Asia. † Esposito made some strong points regarding Islam, political Islam, and the West. While it is true that most of the Muslims have become more keen and observant with regard to the practice of their faith, many of them are adapting to the continuing development of the world. These people have come to realize that they do not have to limit themselves to the rules of their religion, and that there are numerous opportunities out there if they allowed themselves to take part in it. They have to realize that the world is completely different from what they knew from the past, and that they can practice their religion and still experience what the world has to offer at the same time. Esposito states that Islamic belief has reemerged as an alternative to the perceived failure of secular ideologies like capitalism, nationalism, and socialism. However, Islam reemerged because they chose to do so. They realized that it was time to change what others thought of them and that they should not be submitting themselves to the judgment of other cultures and religious groups. It has been too long that they isolated themselves to a certain part of the world where they did not allow the Western culture to become a part of their own. Although they are still adamant to adapt this culture, or any other culture for that matter, they are willing to explore the world and its recent progress. They are more willing to expand their horizons at this time compared to the past. â€Å"Early underestimation of religion as a source of identity, as well as a political force has led to its overestimation today. † Religion might have been underestimated in the past but it surely is not overestimated today. In contrast, the world learned how to acknowledge the presence of religious groups and the contributions they make to the world and the society. They are not being overestimated because if they were, everyone should have chosen and participated within their own group and practice its customs and beliefs. There would be no one person who do does not belong to a particular religion. The author also states that secular Westerners tag the Muslims who speak of Islam as a comprehensive way of life, as people who are retrogressive and resistant to change. Not all Westerners think this way. Some believe in respecting the sacredness of the Muslim religion and that Muslims are not resistant to change. They are, however, more committed to their religion than other groups. They do not see their religion as something that they have to do once a week or once a year. They see it as a part of their everyday lives. It matters to them that they belong to a group and that support is always available to them. The article also indicates that â€Å"many believe that Islamists were not representative and would be rejected in popular elections. † This is only true because many people assume negative things about the Muslim people. They generalize the things they see on the media to all Muslims, which makes it hard for them to give the Muslims a chance to prove them otherwise. It is very important to state that not all Muslims are the same as portrayed in the media. Political Islam and the West may have numerous different perspectives. However, they have one goal common to both sides, which is to provide a better way of life for their people. The Muslims are only beginning to adapt to the changes around them and have more

Kants Moral Thoery Essay

(1) Explain Kant’s moral theory. Explain and critique Kant’s response to â€Å"The Nazis Objection. † Immanuel Kant is one of the most respected and studied philosopher of all time and is known for his basic yet in-depth moral theories and the belief that morality stems not from divine command or cultural conditioning but from reasoning and human freedom. His straight forward beliefs come from his very strict Lutheran upbringing which consisted of universal rights and universal wrongs with no exceptions He believed his moral laws to be universal and applied to every being including God, spirits and extraterrestrials. His ethics made him a leading figure in deontology which judges people on their actions, not the consequences of their actions, as morally significant. And actions are only as good as their intent to be morally permissible. Kant introduced two commandments of reason, called imperatives, from which all obligations and duties arise. The first imperative is called a hypothetical imperative which Kant describes as, â€Å"the practical necessity of a possible action as means to another end†(Kant, p. 327). This means if you want â€Å"A† then you must do â€Å"B†, such as if you want people to think you a thief, then you shouldn’t steal. This imperative is dependent upon our wants and goals which are ultimately rooted in self interest. The second imperative, which Kant bases the majority of his moral theory on, is called a categorical imperative which has no â€Å"if† in it and is a concrete universal law. Kant defines this imperative as â€Å"an action that is objectively necessary in itself without reference to any purpose†(Kant, p. 327). The categorical imperative of the example listed above would simply be â€Å"don’t steal†, because it against moral law. These imperatives rule out all self interest and are very blunt to what is right. Kant’s moral laws are laws that apply to everyone and everything without question. All things that should be done are required by moral law and all things that should not be done are forbidden by moral law. The method of determining these moral laws can be derived by what Kant describes as the only real categorical imperative in which he tells people to â€Å"Act as if the maxim of your action were to become by your will, a universal law of nature(Kant, p. 328). This makes the reasoning of a moral obligation or action a very simple process. You must simply ask if your action can be made into a universal moral law and if it cannot then you must not do it. And if they answer is yes, then that means that the action can or should be performed by every being in the universe with no grey areas or exceptions to the rule. One example Kant uses is a man who is seriously depressed and debating with the thought of ending his own life. Kant describes his maxim as â€Å"from self-love I adopt it as a principle to shorten my life when its longer duration Is likely to spread more evil than satisfaction(Kant, p. 328). † Even though he may think he is doing a good thing for the world out of self-love, a universal law to destroy life could not exist. One major argument against Kant’s moral theory where a grey area is obviously present is whether or not it is okay to lie under the right circumstances. The main objection here is called the Nazi objection which asks that if you lived in Nazi Germany during the 1930’s and officers were at your door asking if you were harboring any Jews; would it then be morally permissible to lie because if you told the truth, the Jews would be killed? According to Kant’s moral theory you must tell the officers where you are hiding them, but after the Nazis go after the Jews, it then becomes your moral obligation to help the Jews from being killed which turns into a huge contradiction(Furman). If we listened to Kant in this situation, the owner of the house as well as the Jews would both be murdered and the moral right that you tried to accomplish would be wrong. Therefore, Kant’s theory is false and it is okay to lie as long as your reason is to preserve a higher duty such as the duty to preserve human life. While Kant’s moral theory does have a fantastic base for many ethical issues and moral issues, his theory runs into problems because of its absoluteness. Another example of this is the moral dilemma that would occur if you have made two separate commitments and are somehow only able to fulfill one of them because of unforeseen circumstances(Furman). Kant leaves no instruction on how to deal with this situation because you are breaking a promise when you fulfill one but not the other. The solution would be to use your intuition and reasoning and make a decision on the importance of each commitment. So although his theory does provide good rules to live by, it Is too restricted to become fully accepted.