Euthanasia: Kantianism vs Utilitarianism Essay

The deliberate act of ending another’s life, given his or her consent, is formally referred to as euthanasia. At present, euthanasia is one of the most controversial social-ethical issues that we face, in that it deals with a sensitive subject matter where there is much uncertainty as to what position one ought to take. Deliberately killing another person is presumed by most rational people as a fundamental evil act. However, when that person gives his or her consent to do so, this seems to give rise to an exceptional case. This can be illustrated in the most common case of euthanasia, where the person who is willing to die suffers from an illness that causes great pain, and will result in his or her demise in the not-so-distant future. In this case, killing the person would seem to be the most humane and reasonable thing to do, whereas keeping the person alive would be akin to torture; which is also presumed to be a fundamental evil act. But euthanasia, in essence, is murder, and this might lead one to ask whether there can ever be an exception to murder? And if one were to make an exception in this case, what would then prevent us from making exceptions in other cases? In the worst case scenario, would this not leave an opening for cold-blooded murders to kill people without their consent, and make false claims that they did have their consent? There are a variety of positions, based on the numerous ethical theories that have been developed, that one can take in order to resolve the issue of euthanasia; but the positions I will be looking at in particular, are the positions based on John Stuart Mill’s ‘Utilitarianism’ ethical theory, and Immanuel Kant’s ‘Categorical Imperative’ ethical theory. According to Utilitarianism, euthanasia can be morally justified, whereas according to Kantianism, euthanasia is not morally justifiable; but I will argue that neither position provides an adequate resolution to the issue, due to the significant flaws that are inherent in the reasoning that led to their particular positions. According to Utilitarianism, ethics is primarily an empirical science; essentially implying that the moral standard must be based on human experiences, and not abstract principles that are largely impractical. Hence, based on an understanding of human experience Utilitarianism proposes that the ultimate end of every human action is simply pleasure, and the absence of pain. This fundamental idea then forms the basis for Utilitarianism’s Greatest Happiness Principle which states, â€Å"actions are right in proportion as they tend to promote happiness, wrong as they tend to produce the reverse of happiness. By happiness is intended pleasure, and the absence of pain; by unhappiness, pain, and the privation of pleasure† (Mill, 7). Also, Utilitarianism asserts that actions are judged as moral solely based on their consequences, and not on their motives. So, if a person acts out of good intentions, but does not produce beneficial results, then his action does not qualify as a moral action. Finally, Utilitarianism asserts that an action is good only if it promotes the greatest happiness for the greatest amount of people. Therefore, an action that slightly increases your own pleasure, but in turn, dramatically decreases the pleasure of other, according to Utilitarianism is not moral action. Thus, in the context of the case mentioned in the introduction, the Utilitarian position on euthanasia would go something as follows: With respect to the individual who is willing to die, he/she would simply be happiest dead, and unhappiest alive. With respect to the people who care for the individual, they would be happy that he/she is alive, but unhappy at the same time because he/she is in great pain; or if the individual underwent euthanasia, happy because he/she is no longer in pain, but unhappy because he/she is dead. So, in applying the Utilitarian principle to this case, the greatest happiness for the greatest amount of people occurs when the person is dead. The reason being that the people who care for the person are both happy and unhappy regardless of whether the person is dead or alive, but the person will only be happy if he/she is dead. Therefore, since euthanasia meets the moral standards set by Utilitarianism, it would support the act of euthanasia as a morally sound action. Unlike Utilitarianism however, Kantianism states that ethics is a purely a priori discipline, thus, independent of experience, and that ethical rules can only be found through pure reason. Also contrary to Utilitarianism, Kantianism asserts that the moral worth of an action should be judged on its motive and the action itself, and not on its consequences. Based on these ideas, Kantianism propose that an action is good only if it performed out a ‘good will’; which is the only thing that is good, in and of itself. To act out of a ‘good will’, one must act in accordance with a categorical imperative. According to Kant there is only one categorical imperative, which is to â€Å"act only on that maxim in which you can at the same time will that it should become a universal law† (Kant, 528); and can also be formulated as â€Å"act in such a way that you always treat humanity, whether in your own person or in the person of any other, never simply as means, but always at the same time as an end† (Kant, 532). Essentially, the categorical imperative states that your actions must not result in a practical contradiction, which can be determined by conceptualizing all other people performing the same act. To illustrate, if I were to make a promise with no intentions of keeping it, and I imagine all other people doing the same, then very idea of a promise would cease to have meaning, and thus, my action would give rise to a practical contradiction, and consequently, be immoral. Finally, the categorical imperative is an unconditional ought, which means that an action must be performed solely out of duty to the categorical imperative, without any ulterior motive, in order for it to be a moral action. Thus, with regard to euthanasia, Kantians would reject the act of euthanasia as a morally good action based on their reasoning that an action is good only if it acts in accordance with a categorical imperative. Taking the categorical imperative in terms of being able to act in ways that can, without contradiction, become a universal law, if one were to universalize killing another person – which is the fundamental act in euthanasia – this would result in a practical contradiction. That practical contradiction being if everyone were to kill one another, then there would be no people left in this world, and as a consequence, the very idea of murder would lose its meaning. Also, if one were to formulate the categorical imperative in terms of treating others (including oneself) as ends rather than means, euthanasia would violate the categorical imperative, in that the person is treated as a means by killing himself, to reach the end goal of eliminating the pain. Therefore, since euthanasia does not meet the moral standards set out by Kantianism, it would not support the act of euthanasia as a morally sound action. However, as I stated in my thesis, I believe that Utilitarianism, and Kantianism do not provide an adequate resolution to the issue of euthanasia, because of the significant flaws in their reasoning. With Utilitarianism, the significant flaw in their position lies in the fact that it is built on the false assumption that the consequences of actions can be predicted, when in actuality they cannot. For example, it is possible that the person, who underwent euthanasia because of the pain he/she suffered, could’ve been misdiagnosed and fully recovered shortly after. Also, inspired by his/her new life, the individual went on to form a charity that raised money for research in pain treatment, thereby increasing the happiness for a great many. Thus, under the utilitarian system, keeping the person alive in this scenario would have been the morally justified act, whereas killing the person would not have been. With Kantianism, the significant flaw in their position lies in the fact that they make an absolute, immutable statement – do not murder – without any consideration for the context in which murder takes place. It is unreasonable, and bordering on foolish, to claim to adequately resolve special cases of murder such as euthanasia through a simple, general statement without taking into consideration its context. Though it is indeed reasonable that deliberately killing another for the sake of harming them is an immoral act, in euthanasia, a person is killed by another only by their own consent, and for the most part, with a good motive. When a person is suffering tremendously and is most likely going to die anyways, it does not at all seem unreasonable to kill him. In fact, killing the person would seem to be the most humane act one can perform, and in not killing the person, and keeping him/her alive in such a state of pain and agony, would be like an indirect form of torture; which in Kantianism is not a moral act. Thus, for these reasons, the positions of Utilitarianism and Kantianism on euthanasia are inadequate in resolving the issue of euthanasia, and euthanasia still remains as a significant social-ethical problem in our contemporary society. Works Cited Mill, J. S. (1984). Excerpts from Utilitarianism, On Liberty and Considerations on Representative Government, 1, 4-42. London: Dent. Kant, I. (1956). Excerpts from Groundwork of the Metaphysic of Morals, trans. H. J. Paton, 61-62, 64-67, 74, 80-92, 95-107. London: Unwin Hyman. Reprinted in E. Sober, Core Question in Philosophy: A Text with Readings, 520-540. Upper Saddle River: Prentice Hall, 2001.

The Impact of Aerial Forces in the First World War

The Italo-Turkish war, which lasted from 1911-12 and was predominantly fought in Libya, was the first recorded event of a bomb dropped from an aeroplane onto the enemy. The 1912-13 Balkans also witnessed elementary aerial bombing executed against the opponent from aeroplanes and airships. However, World War One was the first major conflict to implement forces on a large scale that would literally elevate the battlefield. The aeroplanes and zeppelins of the Great War opened the door to an entirely new way to wage battle, which has unquestionably altered the nature of war forever. Nevertheless, despite being the war that ornamented the importance of military aviation, it is unclear whether or not this monumental achievement in military technology actually affected the course of WWI. Did the vividly coloured bi-planes and cumbersome airships flying over the muddy, blood-soaked trenches actually alter the course of the war, or were they just prototypes seen to have a great deal of potential? The key objective of this essay is to examine the impact that aerial forces had on the war; to determine if and how they shaped the outcome. Therefore, it is not the purpose of this essay to prove the monumental significance of military aviation in the First World War, but rather to investigate the importance of the role that it played. For the purposes of precision and brevity, we will focus mainly on the British –and to an extent, German- involvement in aviation during the First World War. Although other nations that were involved, such as France, USA and Austria-Hungary, contributed significant achievements to the field of military aviation in WWI, analyzing the impacts made by the air forces of these countries would make an essay –meant to be concise- far too complex. However, it is difficult to understand the impact of Britain’s Royal Flying Corps (RFC) and Royal Naval Air Service (RNAS) on the war without comparing them to the opponent. Therefore, we will also occasionally examine the Imperial German Army Air Service (Luftstreitkrafte) and its role in the skies above Europe during the Great War. We will first ascertain an understanding of the magnitude of aerial contributions to the war by comparing the number of those enlisted in the aerial services to those enlisted in the other military branches. We will then examine the various duties of the air services in the war and analyze the impact that these roles had on the war. Finally, we will discuss the psychological attitudes held towards the aircraft and pilots during the war, and whether or not these shaped the course of WWI in any way. By looking at these various components of military aviation during this period, we will be able to determine the impact it made on its debut large-scale conflict. For the purpose of clarity, it is important to define a few terms that will be used frequently throughout the course of this essay. For example, when attempting to determine the impact that military aviation made on WWI, we are trying to determine how large a role it played throughout the war and whether or not the war was drastically altered due to the inclusion of air services on a large scale. Moreover, an obvious –but also crucial- clarification to make is that aircraft and aviation are not terms strictly limited to areoplanes, but to all vessels capable of flight. Consequently, zeppelins and balloons are also encapsulated by the term aircraft in this essay. Keeping in mind these clarities will certainly enhance the focus when reading this report. Throughout the course of the war, British planes were operated either by the Royal Flying Corps (RFC) or the Royal Naval Air Service (RNAS). In 1918, the two services amalgamated to form the Royal Air Force (RAF) and the war-time statistics of both services were also conjoined. Throughout the course of the war, roughly 30,000 officers and 300,000 enlisted men served in either the RFC or RNAS. This figure of men who served in the aerial branches of the British military made up only 6% of the 5,397,000 British soldiers mobilized in the Great War. Of the men who served in the RFC and RNAS, 6,166 were killed; 7,245 were wounded; 3,128 became missing or POWs; and 84 were interned. Therefore, the total number of casualties sustained by the RFC and RNAS was 16,623, which was only 5% of the total number who served in air services. Of the 2,367,000 British military casualties in the war, less than 1% of that figure was comprised of RFC or RNAS casualties. Similarly, of the 5,952,000 German war casualties, only 16,000 of those were members of the Luftstreitkrafte. We can gather from this statistical analysis that the British and German (similar trends for the air forces of other nations) air forces did not have a great quantitative presence in the war in comparison to the other military branches of WWI. Furthermore, because WWI was a war in which success and victory relied heavily upon the number of troops deployed, the combat contributions made by aerial forces cannot measure up to the combat contributions made by the armies and navies of WWI. Military aviation was still in its prototypical stage, which prevented it from making a serious impact on the actual fighting of the war. However, as we will discuss later on, aviation played a crucial role in observation and reconnaissance, which was a hugely significant strategic impact. The impact that aviation had on the bombing campaigns of the Great War was rather miniscule. For example, C. G. Grey, an aviation historian, wrote: â€Å"During 1914-18 the damage done in England by [aerial] bombing was practically negligible. A few houses were damaged in a few English towns. About 1,500 people altogether were killed. No armament factory of any importance was destroyed. † Germany –considering her geographic location was closer to the war epicenter- was slightly more prone to bombings than Great Britain was but it was still a minute threat when factored into the whole grand scheme of war-induced devastation. Nevertheless, aerial forces did play an ample role as support units during land and sea battles. For example, during the Battle of the Somme in 1916, the RFC played a substantial part in providing support for the British and French troops on the ground. The Luftstreitkrafte was also present at the battle, but the British, with the assistance of the French Armee de l'Air (Army of the air), had the strength in numbers. Tactics would comprise of bombing and gunning the enemy trenches as a means of cover for advancing infantry and patrolling the skies for enemy aircraft. However, reconnaissance and observation was undoubtedly the most useful role conducted by the aerial forces of WWI and probably the way in which it made the greatest strategic impact. Artillery was arguably the deadliest risk to the soldiers on the battlefield, as one shell explosion could jeopardize a multiplicity of soldiers. Airships, balloons and aeroplanes all assumed the task of scouting out artillery positions and relaying the information to the ground forces. Moreover, aerial photography was becoming more popular with the military, which allowed suspected locations of enemy activity to be confirmed with photographic evidence. In this sense, aviation affected the Great War to a considerable extent, as it allowed both sides to see the enemy prior to combat engagement. Furthermore, at the battle of Jutland in 1916, the largest naval battle of the war, aeroplanes were used by the British to observe the activities of the German fleet. The HMS Engadine was able hold up to four seaplanes -in a hanger on her deck- that could be lowered into the water to take off. Short Type 184 seaplanes took off from beside the Engadine in the first recorded instance of aerial reconnaissance of an active enemy fleet. Although these Short Type 184s were capable of carrying torpedoes and bombs, they were only used for reconnaissance during the battle of Jutland. The HMS Engadine and other ships of her class were the initial models for the modern day aircraft carriers, the flag ships of contemporary navies for their ability to dispatch aerial units. Although the HMS Engadine and her four Short Type 184 seaplanes did not seriously affect the course of the battle (Britain maintained naval supremacy in the North Sea but suffered greater losses than Germany), it did demonstrate the potential of naval aviation to determine the movements and position of an enemy fleet before it comes into contact with the home fleet. Two years before Jutland, Winston Churchill, when he was Lord of the Admiralty, described the importance of using seaplanes in the military: â€Å"Seaplanes, which when they carry torpedoes, may prove capable of playing a decisive part in operations against capital ships. The facilities of reconnaissance at sea, where hostile vessels can be sighted at enormous distances while the seaplane remains out of possible range, offer a far wider prospect even in the domain of information to seaplanes than to land aeroplanes, which would be continually brought under rifle and artillery fire from concealed positions on the ground, among trees, behind hedges, etc. This clearly shows the potential that seaplanes were believed to posses, and despite the rather limited role they played in fighting the war, they certainly captured the attention of some notable figures in the hierarchy of the British military, like Churchill. We can conclude that the strategic value of aviation in the First World War was not as precious as the other components of the military (infantry, artillery, navy, etc), simply because aviation was still in its elementary phases and was not yet implemented on as large a scale as the other components. However, the psychological impact aviation had on the war was undoubtedly staggering. The idea of man flying through the air in a winged contraption was essentially unimaginable twenty years prior to the war, but the aeroplane, which only took off for the first time in 1903, was now being implemented against the enemy in armed conflict. The pilots who flew these aeroplanes were encapsulated by the imagery of pioneers exploring the vast unknown, and those who excelled in the cock pit, the flying â€Å"aces†, became national heroes. For example, Manfred von Richtofen, popularly known as ‘The Red Baron’, became such an icon for the German people in WWI for his number of â€Å"kills† (Richtofen shot down 80 enemy planes) that the Luftstreitkrafte was hesitant to continue sending him on missions. This was because it was feared his death would affect the morale of the entire nation, which could potentially alter the course of the war. This fear was partially due to the fact that the German government propagandized the image of Richtofen to build up morale in the first place. It seemed obvious to choose a man who excelled in flying, the exciting new novelty, to be a national hero. His face could be seen on postcards throughout Germany and his tales of impressive bravery were embellished by the government to create a hero that the German people could love and support throughout the war. In Britain, the government took precaution to avoid the risk of losing national morale, which meant the government would not publish the names of the ‘Aces’ until they either died or exited the service (the government did, however, embellish stories of the British ‘Aces’ a few years after the war to create a sense of national pride). The aviation historian J. M. Spaight wrote: â€Å"Her pilots were magnificent, though it was not the practice in the British service, as it was in all other services, to publish regularly the names of the ‘Aces,’ i. . of those pilots who had brought down five enemy machines or more. † Britain (including the Commonwealth countries) was the country with the most ‘Aces’, although only a few had their identities published during the war, because it was a concern that these pilots would become idealized as national war heroes, lifting morale with every enemy kill and diminishing it their own fatalitie s. This precaution certainly makes clear the impact that aviation had on the wartime morale. A brave pilot who would shoot down the opponent in a thrilling dogfight in the clouds certainly caught the attention of the masses, and because of this, it shaped a significant mentality of WWI. The zeppelins of WWI also contributed to the psychological impact. Even though the balloon had been used since the days of the Franco-Prussian War, WWI was the first war that witnessed the military zeppelins capable of traveling long distances (German zeppelins were able to travel impressive distances across the English Channel to conduct bombing raids on Britain) to inflict damage on the enemy. The zeppelins, which were predominantly used by the Luftstreitkrafte, also conducted important observation and decoy missions. The way the zeppelins created a psychological impact, however, had to do with their bombing abilities, as they were able to transcend the battlefield and bomb areas not directly affected by combat. Even though the damage caused by zeppelin raids in Britain was minimal, as we discussed earlier, it did eliminate the feelings of safety and isolation that were once a great reassurance to the British population when their country was at war. C. G. Grey wrote: â€Å"The psychological moment of the populace of any country is likely to be much more affected by air [zeppelin] bombing than by any artillery bombardment. † The British government capitalized upon this by publishing posters saying: â€Å"It is far better to face the bullets than to be killed at home by a bomb: join the army at once and help to stop and air raid. †The fact that the British government was able to capitalize on the fear of aerial raids certainly suggests a deep impact caused by the potential of these zeppelins. Therefore, it would be acting outside the realms of validity to say that the zeppelins in WWI delivered no impact. However, Winston Churchill believed the zeppelins to be a minimal threat once the aeroplane started to achieve greater potential: â€Å"I believed that this enormous blabber of combustible and explosive gas would prove to be easily destructible. I was sure the fighting aeroplane, rising lightly laden from its own base, armed with incendiary bullets, would harry, rout and burn these gaseous monsters. This theory – the aeroplane being able to easily destroy the zeppelin- which Churchill called the ‘Hornet Theory’, proved to be true throughout the war. Therefore, even though the zeppelins did impact the psychological moment of the British populace to an extent through the use of bombing campaigns, aeroplanes were the predominant victors in the skies over WWI. It goes without saying that there was not one universal opinion on military aviation within the highest ranks of the British military and government. It is important to consider the attitudes of powerful figures in the government and military, as they wer e the ones who could control the degree of impact aviation had on the war. There were some stout advocates who stressed the importance of deploying aircraft into military affairs, like Winston Churchill, who was mentioned earlier, and Hugh Trenchard, the â€Å"father† of the RAF. Churchill considered aviation (aeroplanes and airships) to be the most efficient approach in conducting reconnaissance missions. However, there were feelings of the contrary held by Field Marshall Sir Douglas Haig, who a starch opponent of the implementation of areoplanes into the army for reconnaissance purposes (arguably the most important function of the aeroplane at that time) and was caught saying in 1914: â€Å"I hope none of you gentlemen is so foolish as to think that aeroplanes will be able to be usefully employed for reconnaissance purposes in war. There is only one way for a commander to get information by reconnaissance, and that is by the use of cavalry. Haig commanded the British Expeditionary Force from 1915 until the end of the war, leading the British armies in some of the greatest battles of the war. It is a valid conclusion to say that British military aviation would have taken off to a greater extent had the commander of British forces in Europe been a greater advocate for flight. However, despite being an old-fashioned soldier who preferred the use of infantry and mobilized ground units, Haig saw that the nature of war was changing. It was no longer practical to send cavalry units across the field charging the enemy now that artillery and rifles were more advanced and powerful. Furthermore, Haig knew that a hussar could not stand up to the newly implemented battle tanks rolling across the fields. Therefore, the use of aviation may not have been preferable to Haig’s military taste, but it was not dismissed by him, as the changing nature of war meant it had to be recognized. Hugh Trenchard, who would become the first Marshall of the RAF in 1918, said to the Haig in 1916: â€Å"As far as at present can be foreseen, there is absolutely no limit to the scale of its future independent war use. And the day may not be far off when aerial operations with their devastation of enemy lands and destruction of industrial and populous centres on a vast scale may become the principal operations of war, to which the older forms of military and naval operations may be secondary and subordinate. † Trenchard, among other politicians and high-ranking officials in the RFC and RNAS (Frederick Sykes being another igure who emphasized the importance of military aviation) , may have convinced Haig that aviation was a serious thing, but there is no record of Haig ever embracing military aviation as a monumental achievement in military technology. To specify, it is not being stated that Haig was not in awe of the technical capabilities of aviation, but he did not consider it the most valuable tool on the battlefield. By analyzing the various components of WWI aviation, we can agree that our findings were rather varied. For example, by comparing the quantitative presence –as well as casualty figures- of air force servicemen to the enlisted men of the other branches of the military, we reached the conclusion that there were far less men and resources invested into the aerial theatre of the war than the amount invested in the other theatres of the war. Furthermore, we examined the extent of damage caused by aerial bombing raids during the First World War, and concluded that the impact was not nearly as intense as the other factors of war-induced devastation. However, we did explore the ways in which aviation benefitted the process of observation and reconnaissance. In this sense, aviation in WWI displayed a hugely significant strategic value that undoubtedly helped save the lives of soldiers on the ground. Moreover, the aeroplanes used in the naval campaigns of the war demonstrated the potential value of observing an enemy fleet before an actual engagement. Therefore, the strategic impact aviation made on the war was mainly due to reconnaissance. Although the bombing and support roles of aircraft did make a humble impact on the war, getting ‘a bird’s eye view’ of enemy activities proved more valuable than imprecisely dropping a bomb on an enemy target. However, the realization of its potential and the psychological attitudes associated with it are arguably the greatest impacts that military aviation had on WWI. The pilot ‘Aces’ became national heroes that their countries could idolize as symbols for great military achievement in the war. With their successes came high morale, and with their deaths came iconic losses. Moreover, aviation introduced the idea of the battle transcending the battlefield to the factories and farms at home that aided the war effort. Consequently, psychological attitudes of those on the home front were seriously affected. When we determine the impact that aviation had on the First World War we must ask one question: would the war have had a different outcome had aerial forces been exempt from the equation? The answer is probably not. Nevertheless, it did open the doors to an entirely new way to conduct warfare, which has changed the nature of war forever.

Accounting Standards Boards Essay Example for Free

Accounting Standards Boards Essay ? Increased globalization in the business world has brought to fore some of the issues and challenges that multinational businesses face in financial recording and reporting of foreign based operations. With operations based in different countries that operate under different accounting principles and with varying currencies, there has been a need for the accounting principles and standards to be converged. This has in the past nine years seen the accounting policy making suggesting a complete overhaul in the way financial statements are reported and a convergence between the US’s generally accepted accounting principles (US GAAP) and the International Financial Reporting Standards (IFRS). This has been through various meetings between the International Accounting Standards Board (IASB) and US Financial Accounting Standards Board (FASB), two boards which determine these accounting standards. This paper therefore evaluates the history of the two boards and their relationship and looks at IASB equivalents to FASB original pronouncements. It also describes how a Master of Science in Accounting would prepare a student for an accounting profession. History of the Relationship between FASB and IASB US Financial Accounting Standards Board (FASB) is a board which is responsible for setting and improving financial accounting standards in the US and for governing and fostering preparation of financial reports by non-governmental organizations (Financial Accounting Standards Board, 2012).International Accounting Standards Board (IASB) on the other hand is also an independent board responsible for setting international financial reporting standards (IFRS Foundation, 2011). Whereas IASB and IFRS takes a principle based approach to accounting standards setting, FASB’S GAAP does this through pronouncements which are based or rules. They both put a lot of emphasis on income statements, balance sheet, statements of changes in equity and cash flow statements as key reports that are important in financial reporting. Over the past decade these two boards which determine the accounting standards in the world have been working towards ensuring that the financial reporting all over the world converges. The convergence concept first took root in the 1950s in response to the cross border capital inflows that were as a result of the economic integration after world war two. These efforts initially focused on reducing difference in accounting principles between major capital markets globally otherwise referred to as harmonization of the accounting principles. By 1990s the concept had changed into convergence which sought to build high quality financial reporting standards to be applied internationally (Financial Accounting Standards Board, 2012a). Both developed in the 1970s, FASB and IASC (international Accounting Standards Committee) a predecessor to IASB, set a trend for expanding international accounting standards and with the reorganization of IASC into IASB in 2001, the use of IFRS among various countries has progressed rapidly. For instance, over 100 countries and the European Union use these standards issued by IASB. The U.S. mainly uses its own issued US GAAP (Progress Report, 2011; Cain, 2008). IASB and FASB have been working together towards converging the IFRS and the US GAAP since 2002. Even China and Japan have been working to bring together their accounting standards with IFRS as at 2009. Over the past decade the pace of convergence has been very fast with the internationalization of standards growing rapidly. In 2010, Securities and Exchange Commission in the US issues a report supporting the convergence of these standards through incorporation of â€Å"the IFRS in the US financial system† (Financial Accounting Standards Board, 2012a). This implies that the US has been increasing exploring adopting IASB’s IFRSs, although there have been issues such as the fair value issues in IFRS and the cost of implementation that have slowed the progress. The IASB equivalents of the FASB original pronouncements As noted above, IASB’s IFRS takes a principle based approach to accounting standard setting as compared to FASB’s pronouncements which are viewed to be much stricter. In essence therefore, though IASB and FASB may address similar accounting concepts their approach to it may be different. It is these IASB’s equivalents to FASB’s pronouncements that bring the differences between GAAP and IFRS standards. Evaluating the FASB’s original pronouncements and IASB, the manner in which accounting concepts are approached can be noted. These are: whereas IASB’s IFRS requires that inventory costs of spoilage and idle capacity be excluded from the cost of inventory, FASB’s GAAP does not; IFRS requires yearly comparison of financial statements unlike US GAAP which only views comparisons as â€Å"desirable† but require three year comparisons; IFRS permits but does not require reporting of â€Å"comprehensive income† unlike US GAAP which requires it; IFRS classifies liabilities as non-current if refinancing is complete before the date of the balance sheet unlike GAAP which classifies it as so, if refinancing is completed before the financial statements are issued; and prohibition of extraordinary items from the financial reports by IFRS unlike GAAP which permits but to a restricted items which affect profit and loss (Deloitte, 2004; FASB Report, 2002). Other accounting concepts that differ between IASB and FASB’s original pronouncements are that IFRS requires that LIFO method of determining inventory cost be prohibited in IAS 2, unlike US GAAP which permits LIFO in SFAS 151, and that IFRS requires reversal of inventory write downs if given criteria are met unlike US GAAP which prohibits it. In addition FASB permits that inventory at net value be measured even if it is above cost unlike IFRS which restricts this to producers and broker-dealers inventories. FASB classifies the interest received and paid as operating activity in the cash flow statement unlike IASB which may classify it as financing, investing or operating activity. This leaves room for a number of interpretations. Furthermore, though FASB excludes overdrafts from cash, IASB includes it if it forms a critical and integral part of an organization’s cash base or cash management (Deloitte, 2004; FASB Report, 2002). Other IASB equivalents to FASB pronouncements are enumerated as shown below (Deloitte, 2004; FASB Report, 2002): -IFRS restates previous financial statements in the event of non-mandated changes in accounting policy, unlike FASB which includes cumulative effects current financial statement’s net loss and profits -IASB uses change in estimated method to evaluate changes in depreciation of assets, unlike FASB which used change in accounting policy that is the net profit or loss cumulative effect. -IASB uses cost recovery method for construction contracts when the completed percentage cannot be determined for sure unlike the USA GAAP which uses completed contract method -IASB does not recognize deferred tax due to the an asset or liability transaction that doesn’t affect accounting or taxable profit and is not a business combination in IAS 12 unlike the US GAAP recognizes this these through its lack of â€Å"initial recognition exemption† as addressed in SFAS 109. -US GAAP has special exemptions due to the provision of deferred tax such as leveraged leasing, intangible developments in the gas and oil industry and undistributed earnings -IASB uses a tax rate that is â€Å"substantially enacted† to measure deferred tax liabilities and assets, which can be left to a lot of interpretations, unlike FASB’s enacted tax rate which is sure and consistent -IASB uses rate applicable to undistributed earnings of an organization to measure the deferred tax on those earnings , unlike FASB which uses the higher of the tax rate between the one applicable to undistributed profits and the one applicable to distributed profits as addressed in SFAS 109 -IASB recognizes expense for share-based payment based on fair value of the payment whereas FASB recognizes this based on intrinsic value at grant date -IASB measures business combinations on the date of the acquisition whereas FASB does this on the date of consummation or closing date -IASB requires that recognizing a liability prior to acquisition restructuring be only if the one being acquired recognizes it under IAS 37, this is unlike FASB which recognizes it if the acquisition has already began -IASB recognizes in process R&D as an intangible finite asset or good will, unlike FASB which recognizes it as expense How MSA Program prepares student for professional Accounting A Master of Science in accounting program is very important for anyone who intends to pursue an accounting career in the future. This program prepares a student by providing knowledge on the various accounting principles that need be applied in accounting profession. It also makes a student be aware of the various accounting standards that are existing in the world, how each differ, and how accounting records and done in each. In addition such a program provides analytical and critical thinking abilities. In addition, it offers a global perspective on accounting practices and business issues and provides a framework for effective development for team building and leadership skills, and ethical decision making in business. Lastly it will enhance interpersonal and communications skills through interactions which seek to learn ways of solving problems and issues in the accounting and finance realm. All these are critical for a career as an accountant. Conclusion This paper has discussed the history of the FASB and IASB boards and their relationship and has looked at IASB equivalents to FASB original pronouncements. It has shown that standardized management accounting and controlling concepts that transcend national boundaries are increasingly needed with concern on the need of an internationalized Accounting and financial reporting standard to help in comparing of financial statements of countries from different countries and also to make it efficient and less costly for multinational companies when they are conducting financial reporting of their performance. IASB and FASB have made tremendous progress thus fur in their bid to converge the global accounting standards. Accounting Standards Boards. (2016, May 05).

Accommodations and modifications for the learning disabled student Essay

Accommodations and modifications for the learning disabled student - Essay Example A disabled student is also just as much of a pulsating and precious human being as any other normal student.What goes on in a disabled student's mind A continuous sense of permanent deprivation reels in such a student almost all the while. Disabled students suffer perennially. They ask "Why" every second of their life. When they are alone and when they are in public and interactive situations - they are comparing in the depths of their nerves. They are tense from within most of the time. They are like this even when they are smiling and laughing and apparently relaxing. This aspect further adds to their disability and difficulties. They just cannot come out of their mental frame of what others are able to do and what they are not able to do.This is a psychological phenomenon. A teacher and an instructor or facilitator has to enter the disabled mind. The life and difficulty of a disabled student has to be felt alive from within and without. A teacher has at least to imagine this reali ty of the special pupil especially in class eight. The disabled student in this eighth standard is entering into an adolescent age. This stage throws out so many other psychological challenges of adolescence as well. Until this mundane psychology of the disabled is understood, their expectations and apprehensions cannot be met fruitfully only through varied adaptations, accommodations and modifications (. Latham H, Patricia, 2002).The list of disabilities is an endless inventory of deprivations. ... There are a number of ways for dealing with learning of the disabled. These are generally used as Adaptation, Accommodation and Modifications. For example, adaptations mean changes introduced into the environment, curricula, instruction and assessment etc. for leading a student learner to success. Adaptations are employed according to an individual student's needs. All accommodations and modifications are adaptations (Fuchs, L.S., and Fuchs, D., 1998, Winter). Accommodations provide a student equal access to learning and equal opportunity to demonstrate. Accommodations must not alter the content of the test or provide inappropriate assistance to the student within the context of the test. Accommodations do not require special coding on an answer sheet. Accommodations do not bring any change in syllabus and instructions. Modifications represent substantial changes. These may be made in what a student has to learn and demonstrate. Changes may be introduced in the instructional level, the content or the performance criteria. All these changes provide a student with positive learning experiences, environments, and assessments based on individual needs and abilities. Modifications include oral reading, signing, the reading skills test and use of calculators etc. When preceding modifications are made, due notation has to be recorded on the appropriate answer sheet (ANU, 1994). Despite diverse specifics of adaptations, accommodations and modifications of learning of the disabled, every disabled learner has to be considered as an individual and a distinctive person. Each one - even if having similar disability - possesses different and individual centered characteristics. The major challenge is that each individual disabled learner is wholesomely different and

Enterprise Architecture Principles Essay Example | Topics and Well Written Essays - 250 words

Enterprise Architecture Principles - Essay Example EA principles can be employed to precisely meet the needs of propagating enterprise transformation because they decrease the risk of being trapped in over-specification. Since EA principles offer guidance relating to efforts in architecture, their application ought to reflect a degree of consensus across the enterprise while at the same time embodying EA thinking. Therefore, application of EA principles needs to focus on not only the architecture-level issues but also restate and embody a set of business principles. Hence, application of these EA principles supports business principles, goals and strategic drivers since architects have to ensure the current definition of business principles and clarify areas of ambiguity.General principles like business continuity together with information principles such as treating information as asset seem to be essential principles in any company. Moreover, application principles like easy-to-use applications as well as technological principles t hat ensure changes are made based on requirements are critical to my company. All these principles embody every aspect of enterprise architecture since they consider crucial aspects in EA like business, application and technological principles. To a colleague, EA principles form the basic reference for all IT projects and initiatives since they propel governance of EA. Illustration of the usefulness of the EA principles relies on fact that principles form the foundation of EA because they embody rules and guidelines for the EA.

Male Hysteria' in Showalter's The Female Malady Essay

Male Hysteria' in Showalter's The Female Malady - Essay Example They say that these characteristics, coupled with some environmental issues trigger hysteria. For a long time, until recently, stories of hysteria were told by men, and in these stories, the women were portrayed not as the heroines, but as the victims. But as more research was done by various psychoanalysts, different opinions and observations came to light. The main one being that hysteria could not only be linked to women but could also be a male condition, or a condition general for individuals, irrespective of gender, who feel that they are silenced by society or powerless against it. According to texts, male hysteria has always been considered a shameful condition, and male hysterics are seen as unmanly and weak (Showalter, p180). They say it is as if the feminine component associated with hysteria is itself a symptom. In A System of Medicine by John Russell Reynolds, it is argued that hysterical men or boys are either of morally or mentally feminine constitution. The stereotypes and prejudices that were protested at some point are alive and still being used against mal e hysterics. An analyst notes that a hysterical man is described as one who behaves like a woman. In her book, Showalter included one study she made on Emile Batualt, a French researcher. According to the study, Batualt observations were focused on hysterical men found in Salpetriere’s special ward. Here, the male patients were fearful and timid. Their gazes were not piercing or lively. They were languorous, poetic and soft. Eccentric and coquettish, they preferred scarves and ribbons to manual labor (Showalter, p172). With these kinds of expectations, doctors were finding it difficult to accept the diagnosis of hysteria in men who seemed virile. The image of a hysteric in psychiatric literature is described to depict that the man would be closely described as a passive homosexual. This advances the image created of male hysteria, which brings

Summary of a chapter of book Essay Example | Topics and Well Written Essays - 250 words

Summary of a chapter of book - Essay Example It has been found out that adolescents learn better about the world around them, including those they have not physically visited, through the internet. Active participation in discussions makes them more informed, contrasting the idea that learning is most effective within the four walls of the classroom. In fact, adolescents with writing skills are not just able to express their thoughts and publish them online. They also develop as they are given feedbacks and pieces of advice on how to make their works better. Animation is another skill that is shared and developed through internet interactions. Asians like the Japanese who are highly skilled in the art grow as they share their works, receive critiques and develop their English communication skills as well while they communicate with people around the globe. Moreover, internet games are not limited to entertainments but also include learning. Online games incorporate stories that inform the players and encourage them to be intera ctive in the development of the games or for some; they are influenced to write their own stories and experiences of the games they played. This shows that literacy is not achieved only within the classroom but also in a bigger world, the virtual

Johannes Vermeer Essay Example | Topics and Well Written Essays - 500 words

Johannes Vermeer - Essay Example Conservatorsremoved the added paint to restore it to its original size. In the 1660s Vermeer painted pearls in two layers: first a thin, diffused grayish glaze, followed by a thick stroke on top to create a specular highlight. He may have experimented with a camera obscura to achieve these optical effects. Vermeer maintained extraordinary control over his paints, working effectively with both dense impastos and thin glazes. The effect of soft light is achieved through subtle modulations in paint handling. Under high magnification, we can analyze how Vermeer represented light on different surfaces. Click on the three squares for a closer look. The balance traditionally symbolizes justice--after all, to judge is to weigh. With nothing in its pans, it is not quite symmetrical, yet almost at equilibrium. In an exquisite passage of visual poetry, the woman's little finger echoes the horizontal arm of the balance and picture frame. The woman with her blue robe expresses serenity. Her eyes are downcast; her gaze seems to be inward. Golden light falls on her ample belly, further emphasized by a yellow streak. Some contemporary authors speculate that the woman is pregnant, while others conclude that her costume--a short jacket, a bodice, and a thickly padded skirt--reflects a style of dress current in the early to mid-1660s. In the Last Judgment, Christ in majesty judges the souls below in thi

How far povtery as inpact on child life chaces Essay

How far povtery as inpact on child life chaces - Essay Example However, the important thing is to understand that these problems are created because the poor people are deprived of the social, emotional and psychological opportunities that well to do people get. The lack of financial resources to afford education, home and healthy food affects the future prospects of poor children. To solve the problem of poverty, it is important to know the magnitude of the effect of poverty on the life of poor children. The intention of this research is to understand to what extent poverty affects the life chances of a child. The study also aims to understand what other factors, related to poverty, are responsible for affecting the life chances of poor people. The word ‘chance’ means opportunity. ‘Life chances’ can be defined as the opportunities a child should get to become whatever he wants to, when he is born. However, the systematic study of the social situations in the eighteenth and nineteenth century revealed that society has regularly displayed a certain trend in the lives of people regarding crime rates, trade, birth rate and mortality rates (Daston, 2008, para 9). The social trend has revealed that people born in the family with certain social background lead a certain life. The regularity of the trend is so astonishing (Daston,2008, para 12) that now, it is possible to tell if a child will enjoy the luxury of life chances or not, simply by knowing the financial status of the family he is born in. The higher the social position is, the more luxurious the financial standing of the family, the higher the possibilities the child will live to get ample supply of food for his nutrition, financing for his edu cation and a shot at a wider career perspective because of the social positioning of

South Korea Country Risk Analysis Research Paper

South Korea Country Risk Analysis - Research Paper Example South Korea is politically stable and has excellent infrastructure. With consistent reformation policies, the Government has been able to transform the country into a knowledge-based service-oriented economy. The labor market is flexible but the wages are higher than the neighboring countries. The workforce is highly qualified but the country has an aging population as the population growth rate is extremely low. Unemployment rate in the country is very low. Having a culture of uncertainty avoidance, risk assessments would be done and precautions and risk measures adopted. Being a collectivist society, loyalty is given importance. Economically too, the country is sound with low inflation rate, and the currency resilient to shocks. South Korea is an open economy ranking among the top 20 economies in the world. The private sector can operate freely without Government interference. The two major concerns are the aging population and corruption prevalent in the country. However, with the right business partner and sound knowledge of the economy, would help foreign businesses achieve the desired objective. Introduction South Korea, the Republic of Korea, is a presidential republic, a developed country with high standard of living. Having its origin in the World War II, South Korea is a fully functional modern democracy. However, political and economic analysis would help a multinational evaluate investment decisions. Location/Climate South Korea is strategically located on the Korean Strait covering a total area of 99,720 sq. km with a coastline of 2,413 km (CIA, 2012). This mountainous peninsula has the Yellow Sea on the west, and the Sea of Japan on the east. The southern tip of the peninsula lies on the Korea Strait and the East China Sea (Southkoreangovernment, 2012). Most of the land in South Korea is not arable. The peninsula comprises of about three thousand islands that are mostly small and uninhabited. South Korea has a temperate climate with very cold wint ers and a short rainy season. The average January temperature range is -7Â °C to 1Â °C (19Â °F to 33Â °F) in Seoul. Along the southern coast the winter temperatures are higher but they are lower in the inner mountainous areas. June through September is the rainy season. Population The population of South Korea as of July 2012 was 48, 860,500 with 73% of the population being in the 15 to 64 years age group. Population in South Korea has been growing at the rate of 0.204 percent which is considered a very low rate, leading to an aging population (Datamonitor, 2009). The population is mostly homogenous with just about 20,000 Chinese residing in South Korea. However, people of South Korea are either Buddhists or Christians and almost half the population (49.3 percent) does not follow any religion (CIA, 2012). The literacy rate is 97.9 percent while the unemployment rate is 9.8 percent. Most South Koreans live in urban areas because of the excessive migration that took place during t he country’s expansion between 1970 and 1990. As of April 2005, the number of foreign laborers in South Korea was 378,000 and 50% of these were without official authorization. Most foreign workers are from South Asian and Southeast Asian nations in addition to workers from the former Soviet Union countries and Nigeria. About 11,000 expat English teachers also live in South Korea apart from 31,000 US military personnel (Southkoreangovernment, 2012). Cultural Values The cultural dimensions of any nation are essential

Sorry for the loss Essay Example for Free

Sorry for the loss Essay While a butterfly is free to spread its beautiful wings, many people suffer in captivity, and can only dream about the world outside. The yearning for freedom is depicted in Bridget Keehan’s short story; ‘Sorry for the Loss’ from 2008, where we meet the chaplain Evie and the young criminal Victor. The story begins when Evie has to tell Victor that his Nan is dead, but the situation turns out different than expected. Evie is a chaplain who has worked in the prison for over a year (p. 1 l. 18), but she doesn’t really like being there. The atmosphere in the prison intimidates her and she feels uncomfortable being there because of all the noises. That’s why she treasures whenever the prisoners are out, and she has some quiet time on her own. She is very religious and she likes to use her quiet time to meditate and pray (p. 2, l. 32). She is a good girl who behaves properly and follows the Bible. Even though the prisoners have done bad things, she is kind to everyone, and tries to understand how the prisoners feel. She even tries to imagine Jesus as being one of the prisoners (p. 2, l.  40), and this just shows that she is very good at putting herself in other people’s shoes. In the prison she also helps to run the Enhanced Thinking Skills (p. 3, l. 91). She is a kind, genuine person, and she is very nervous when she has to tell Victor that his Nan is dead, because she is scared that he’ll get upset (p. 2, l. 55). Evie is fragile, but she is also a very loving and caring person, and as soon as she sees the young Victor, she imagines him being her son (p. 3, l. 75). Victor is very young, so her loving heart immediately feels sorry for him. Victor is described as a young, good-looking boy (p. 3, l. 75). He has olive skin, sparkling eyes and a big, white smile with a glint of gold filling (p. 4, l. 136). He is a catholic, but he’s not very practicing. Instead he likes to explore new things and religions. He has been in prison for five years (p. 3, l. 78), but although he has been there for a long time, he is different than the other prisoners. He has a more of a kind look to him, and he certainly doesn’t look like a boy who would hurt, let alone, kill someone. While the other prisoners’ cells are filled with family photographs or pictures of women, Victor’s cell is completely empty (p. 4, l. 114). He seems quite immature, but even though he seems young and not clever, he has spent a lot of his time in prison studying; ‘Yeah I know ETS. Done it in my last nick’ (p. 3, l. 90). He is also a part of the book club, and he even refers to the tragedy; ‘King Lear’ by Shakespeare when he talks to Evie. Though, he has a quite interesting interpretation of the Shakespeare tragedy, because he imagines Cordelia as being a stoned pot-head (p.  3, l. 110). He seems like a very kindhearted person, and he behaves well when Evie visits him. He shows emotions for the pigeons outside his window, but he doesn’t seem to care about his Nan’s death, and this is the first sign, the reader gets, which shows that the genuine Victor may not be as genuine after all. The story is told by a 3. person omniscient nar rator, but we hear the story from Evie’s point of view. Her thoughts are often described; ‘Eve considers, it’s a wonder the thick stone walls that separate this world from the one outside contain the noise’ (p. 1, l.  28), so it’s almost like the story is told by Evie herself. The narrator doesn’t comment upon the text, which also makes it feel like we hear the story through Evie and her thoughts. There is a great use of figurative langue, which makes the text come alive, since the narrator uses sentences such as; ‘Bellowed from the testosterone voices that have been trained like tenors to reach the gods’ (p. 1, l. 23) and; ‘The office, bulkily built like a ruby player’ (p. 2, l. 62). The characters, especially Victor, are also described very detailed, which makes the reader feel like we almost know the characters in person. Through the narrative technique we get an idea of who the characters are. For example through the use of direct speech – this shows how some of the characters are well-educated, while others aren’t. Evie, for example, has correct grammar when she speaks, which indicates that she is well-educated. Victor, on the other hand, has bad grammar; ’No I’m safe ta, would you? ’ (p. 3, l. 93), ‘Done it in my last nick’. (p. 3, l. 91) and; ‘but that’s evil innit? ’ (p. 4, l. 132), so it’s obvious that he spend most of his life in prison instead of attending school. The narrator also uses symbols in the story. One of the symbols is the pigeons that live close to Victor’s window. A pigeon is a bird and a symbol of freedom, but in the story, Victor’s ‘neighbor’ treats the pigeons very badly. ‘.. he feeds the pigeons crumbs so they get to trust him, then he catches one and traps it’ (p. 4,l. 128). This shows the fragility of freedom, and the prisoners know, more than anyone, that freedom can be taken away from you in the blink of an eye. The window is also used as a symbol for the prisoners’ dream about freedom, because when they look outside the window they see; ‘‘a slice of road leading out of town’ (p.  2, l. 53). A window is an object which allows you to look outside and see different parts of the world, and that’s exactly what the prisoners do – they look outside and dream about a life on the other side of the bars. One of the main symbols, though, is the butterfly knife. The butterfly knife symbolizes Vict or, and it shows how beauty can hide something cruel. What you thought was pretty and genuine may end up causing great damage. That is what the whole story is about, and that is exactly what the butterfly knife symbolizes. The author Bridget Keehan has used many contrasts in her short story. One of the main contrasts is the contrast between the prisoners and the life outside the prison. The prisoners are trapped in the prison and they have no freedom. That’s why the prisoners always stand by the big window where they can have a view on the world outside. The contrast between free and captured is also shown through the office workers on the street. When the prisoners look outside the window, they can see the office workers on their way to work. The office workers are free men who have jobs and lives, while the prisoners don’t really have any purposes in their lives, since they are trapped behind the bars. The prisoners can only look at the office workers with envious eyes (p. 2, l. 50). The outside vs. inside world is also depicted, since the prison is described as something non-beautiful; ‘.. with its banging of gates and scraping of keys in locks and the clatter of each prisoner’s metal food tray’ (p. 1, l. 22), while nature outside is describe as beautiful; ‘It’s a bright, blue-sky day, and as the sun streams in from the large solitary window and warms her face’ (p. 2, l. 35). Another contrast is between Evie and the environment of the prison. Evie is very religious, and she follows the rules. She is a good girl and has never tried heroin (p. 2, l. 38), or done anything bad. Evie is described as a very fragile and feminine person, which is completely opposite to the prison’s harsh environment. The prison is described as something that’s very loud and cold, and it is surrounded by thick stone walls. Besides that, the prison is full of big men and ‘testosterone voices’ (p. 1, l. 25), so Evie’s gentle and feminine character doesn’t really fit in. Evie is also a contrast to the prisoners, since Evie follow God’s rules, while many of the prisoners have committed murder or rape etc. which is completely against the catholic believes. One of the most special contrasts in the story is Victor. Victor is a contrast himself, because his outer beauty camouflages his inner murderer. In the beginning, the reader almost feels sorry for Victor, because he seems so genuine, but once the officer tells Evie that Victor is a murderer, we realize that it’s just a facade. Victor is a contrast, because he is both good and bad, and that’s why the butterfly knife symbolizes him – it looks beautiful and harmless, but it can cause extreme damages. The main theme in this short story is the yearning for freedom, but the text also depicts the question about trust and sincerity. It puts focus on the fact that everyone has their own secrets, whether it shows or not. The text is quite relevant today, because we live in a world full of crime, and the prisons are filled with people who have done something bad. It makes us wonder – do we take freedom for granted? Bridget Keehan’s; ‘Sorry for the Loss’ tells a fascinating story about the meeting between freedom and captivity, and with her use of symbols and contrasts, she makes it clear that even beautiful things have dark sides.

Reign of God Essay Example for Free

Reign of God Essay I have read chapter three in Reign of God in its entirety. In chapter 3, it described about God’s character and the basis of God’s kingdom. Everyone knows that the father of Jesus Christ is God. And God has relation to Jesus identifies him as God to us. So if we want to know God, we need to go to Jesus first. To summarize what is the most important statement in the Bible is â€Å" God is love. † Love is the first and the last word in the biblical portrait of God. Some people may think that love is the most difficult things to learn in our entire life. But God had already told us what love is though the bible. Love is the essence of God’s nature. Love is what it means to be God. To the english word â€Å"love† ,it covers an enormous range of meaning. We use love to describe our attitude toward everything from our favourite food, people that important to us and also things that we treasure. Nowadays, we use love and we say it with no any condition. But is there anyone can able to be uncondition to love others? Maybe yes, but I can sure about that, there are only a few amount of human in the world. However, God can. He love the world that he gave his one and only son to us. This is how God showed his love amoung us: He sent his one and only Son into the world that we might live through him. This is love: not that we loved God, but that he oved us and sent his Son as an atoning sacrifice for our sins† (1 John 4:9-10). God’s love is very powerful and tenacious. It is powerful enough to let him forgive our sins. People often wonder how the same being can be at once a compassionate, forgiving parent and a stern judge og evildoers. Since God’s love is unconditional, so he can accept our sins and give a second chance to amend ourselves.

Blind Spot Enlargement

Blind Spot Enlargement Blind Spot Enlargement in Non-Athletes Abstract Everyone has a blind spot in the visual field caused by an absence of nerves on the retinal wall where the nerve ganglia enter. Our brains correct this blind spot by filling-in the missing information so that we do not notice the blind spot in normal, daily activity. There have been a few studies conducted to determine how the brain compensates for the phenomenon. Recent studies indicate that in certain people seeking chiropractic treatment, unequal blind spots result from muscoloskeletal misalignments. This research has been controversial; however, it brings up several interesting questions. There are conditions that can damage the retina, causing blind spots in the visual field. It is generally assumed that athletes maintain a better level of general health, via exercise and a healthier diet, than those who do not engage in athletic pursuits. This study used blind spot mapping techniques of the chiropractic industry to map the blind spots of 10 athletes and 10 non-athletes. The blind spots of athletes and non-athletes showed a statistically significant difference. Introduction Every eye has a blind spot .The blind spot is the hole in the retinal wall where the nerve ganglia pass though. This area of the retina contains no photoreceptors and therefore creates a black spot in every persons vision. The gap created by the blind spot is approximately 6 degrees of the total visual field, which is a large area, relatively speaking. We do not see this area in our normal functioning because our brain has a mechanism for filling in the missing information. The information that would normally be received by the blind spot is projected onto the other eye and the brain essentially averages the image (Lou and Chen, 2003). The blind spot in physical structure and given the normal variances in human physiology, it would be expected that there would be little variation in the blind spot from person to person. However, there are certain conditions that could cause damage to the retinal wall, thus causing nerve damage to he photoreceptors, thus causing a blind spot. This damage may cause an additional blind spot in the visual field; of if damage occurs to the retina surrounding the natural blind spot, the natural blind spot could essentially be enlarged. (Windsor and Windsor, 2003; Hall, 2003; and Seddon and Kuijk, 1998). There are several factors that can effect eye health, such as nutrition and general health. It is generally assumed that athletes have an overall healthier lifestyle that n the general public. They are assumed to engage in habits that promote good health such as eating more nutritiously, exercising and maintaining a generally higher level of health than the general public. It is therefore the premise of this study that athletes would be expected to have fewer eye-related health problems and that these problems would result in fewer visual blind spots or smaller naturally occurring blind spots than in non-athletes. This study will use methods for mapping blind spots in the chiropractic field to measure the blind spots of a group of athletes and a group of nonathletes. This research will support the hypothesis that the group of nonathletes will be found to have larger blind spots due to decreased general health. Literature Review The existence of a blind spot in each eye is a naturally occurring anatomical trait and therefore has received very little academic attention in itself. There has been limited attention to the study of how our brain compensates for this phenomenon, however, once explained, it received very little attention. The blind spot can be located if a person trains their attention to it. There is a simple visual test; contained in APPENDIX I that can help a person see the blind spot in their right eye. There have been a group of chiropractors that claim that in persons with certain musculoskeletal misalignments, the blind spot in each eye is unequal. They also claim that adjusting the spine can alleviate this condition. This research will not attempt to confirm or deny these claims, but will rely on techniques derived from the practice of blind spot mapping or develop a method for testing the blind spots of a group of athletes and a group of nonathletes. No similar studies could be found, save for one study conducted by an ophthalmologist, using opthamological equipment to assess general retinal scarring in certain persons diagnosed with opthamological disease (Cai and Cavanagh, 2002). Chiropractors have developed a technique, primarily to be used as a diagnostic technique to detect what they claim is an unequal blind spot in the eyes. The claim that an enlarged blind spot can diagnose a malfunction in the brain. These studies have come under heavy criticism as there are several illogical arguments posed by them (Hall, 2003). Hall finds several areas of contention in the design of these experiments. In addition, several chiropractors claim to cure clumsiness by increasing the peripheral vision of patients. These claims are completely unfounded, as the blind spot is located in the primary visual field, not the peripheral vision. These doctors are causing confusion with the blind spot when driving that is caused by mirrors, not the eyes (Hall, 2003). These studies have very little academic credibility, however, do provide a useful tool for mapping the blind spot of the groups being studied in this research. It has been a long held concept that eating certain vegetables can improve eyesight. Recently, physicians have been prescribing leafy green vegetables to prevent a condition called macular degeneration. Other food have also been recently cited as having health benefits for the eyes such as egg yolks, orange juice, and corn (Seddon, and Kuijk, 1998). Macular degeneration causes blindness by the development of macular hole, which consists of patches of dead nerves on the retinal well, thus creating blind spots. It is generally held that athletes tend to follow a more nutritious diet than the non-athletic population. The typical athletic diet is high in carbohydrates, proteins and a balance of the necessary vegetables to maintain overall health. This improved diet has been shown to have a number of health benefits. Athletes are expected to have an improved diet and improved general health as compared to the average population. Therefore, it could be expected that there would be fewer eye problems than in the general population. One effect of this improved eye health would be the occurrence of smaller natural blind spots, due to less scarring from disease, and the occurrence of fewer extra blind spots on the retinal wall. This will be the focus of this research, to detect an improvement in eye health by measuring the size and occurrence of blind spots in a population of athletes and a population of non-athletes. Methodology The measurement instrument used in this experiment was a modified version of the blind spot mapping technique used in chiropractic practice. Extra controls from above those described in the literature were instituted to insure greater precision of measurement. The blind spot mapping technique was described in Hall, 2003. It may be noted that opthamologists have a more precise technique for blind spot mapping, but that technique requires a completed degree in opthamology and requires very expensive equipment. This technology was not available for purposes of this study. The technique used was simplistic in design, yet accurate enough to obtain meaningful results. Test subjects for this study were recruited from senior members of the varsity football team and persons in the general campus population. Senior members of the varsity football team were used due to the assumption that they would be the most likely to adhere to the rules of good nutrition, exercise and general health that were required for dependent variable of this study. The control group consisted of ten general population students, who were screened by asking them if they were involved in regular exercise activity. Test subjects for the control groups were chosen who did not participate in exercise programs. An apparatus of measurement was devised. The blind spot can be visualized in the following manner. The set of spots in Appendix I can be used to find the blind spot for the right and left eye. The test was set up as in APPENDIX II with the subject sitting at a table. A box was used to rest the chin, so as to maintain a steady height. The subject was instructed to place his chin on the box and look at the screen. They were instructed to keep their head a still as possible once the test has begun. One set of dots was cut out and mounted in a piece of poster board. An identical set of dots was made for each eye. This was mounted to a board that could be moved closer and farther from the subject until the proper distance for that blind spot could be located for each subject. This was necessary, as everyones blind spot would be in a different place. The subject was told to sit on the chair and place their chin on the box and to stay as still as possible. They were told to cover the right eye and fixate on the cross, appropriate for that eye. They were not to move their head, just fixate using their eyes. An assistant would slowly move the screen farther away or closer to the subject until the subject indicated that the large dot had disappeared and the ground appeared solid white. This is where the blind spot is located. As assistant moved a sharpened pencil horizontally in front of the paper until the tip of the pen disappeared from the subject (was in the blind spot). The assistant then moved the pen horizontally across until the tip reappeared. The subject would indicate that the tip had reappeared and the assistant would mark a dot at the point of reappearance. This process was repeated in a pattern of compass points, starting from the blind spot each time. This process was repeated for the other eye using the appropriate image. This created a picture of the blind spot and the area of the blind spot could be calculated in centimeters. An example of the test results can be found in APPENDIX III. Results When the tests were completed, the average radius of the blind spots was estimated using a compass. The radius of the circle was taken as an average of the points from the center. The following raw results were found for the two groups. Results expressed in r-values of the circles. The difference between the means is 0.15. A p value of a one-tailed z-test was set at 0.5 (95% confidence) with a critical value of 1.65. The z value for these two groups was 1. This would indicate a statistically significant test result and did indicate that the blind spot radius of athletes if significantly smaller than that of non-athletes. Discussion The results for this research indicate a significant difference in the radius of the blind spot between athletes and nonathletes. This would tend to support the hypothesis that athletes have smaller blind spots than non-athletes do. It can then be theorized that these differences are due to better eye health. However, before we draw this conclusion it must be noted that the sample size in this research was extremely small for this type of study. Different results may be obtained from a larger sample size. In addition, subjects were not screened for diet, exercise, and general health. Caution must be taken in drawing broad conclusions from this research due to these factors. However, the results will be helpful in further research design. Further research should be done on the subject. A screening survey of the subjects would be helpful in isolating the dependent and independent variables. This survey would include questions on diet exercise and general health. There are several factors that may explain the results obtained. Cai and Cavanagh (2002) found that a condition called acute idiopathic blind spot enlargement syndrome (AIBSE) would cause a similar result in these patients. A swelling in the optic disc from infection can also cause an enlarged blind spot (Fletcher, 1988). A fungus called Histoplasma capsulatum causes scarring to the retina and can cause an enlarged blind spot. However, this is an unlikely cause as one must be exposed to large amounts of bird droppings to contract it (Windsor and Windsor, 2003). In order for future tests to be more conclusive, these conditions must be ruled out as a cause. In conclusion, the results of this research support the hypothesis that athletes have a smaller blind spot than non-athletes do. Although this may lead us to the conclusion that this is due to better diet and general health. This conclusion must be taken with caution. Due to the small sample size and failure to eliminate certain confounding variables, this conclusion must be made in a guarded fashion. This research will prove useful in the conduct of future research design. It was helpful in designing a simple and effective instrument of the measurement of this phenomenon. Future research should expand on these results and attempt to account for variables that were beyond the scope of this project. Works Cited Ballantyne, R. About that Squinty Eye. [Online] http://www.ballantyne.com/rjb_resume/Squinty.html accessed March 2003. Cai, R. H., Cavanagh, P. (2002). Motion interpolation of a unique feature into stimulus gaps and blind spots Journal of Vision, 2(7), 30a, http://journalofvision.org/2/7/30/ accessed March, 2003. Fletcher WA, Imes RK, Goodman D, Hoyt WF. Acute idiopathic blind spot enlargement: a big blind spot syndrome without optic disc edema. Arch Ophthalmol. 1988;106:44-49. Hall, H. Blind Spot Mapping. Chirobase.org. March 2, 2003. [Online] http://www.chirobase.org/06DD/blindspot.html March 2003. Lou, L. and Chen, J. Attention and Blind Spot Phenomenology. January, 2003. Psyche 9 (02). [Online] http://psyche.cs.monash.edu.au/v9/psyche-9-02-lou.html accessed March, 2003. Sedon, J. and Kuijk, F. Eye-Savvy Eating. Science News. August, 1998. [Online] http://www.sciencenews.org/sn_arc98/8_15_98/food.htm accessed March, 2003. Windsor, R. and Windsor, L. Common Visual Problems of Ocular Histoplasmosis Syndrome. Vision World Wide. 2002. [Online] http://www.visionww.org/drswindsor- hystoplasmosis.htm March, 2003.

WWF as a Business Essay -- WWF Wrestling Entertainment Essays

WWF as a Business Since 1890, professional wrestling has garnered the attention of the public. However, no one has capitalized on this sport’s entertainment value more than the World Wrestling Federation and Vince McMahon Jr. Vince McMahon Jr. acquired the WWF from his father Vice McMahon Sr. in 1982. Vince McMahon Jr.’s succession brought along freshness, flare, success, and much controversy to the world of professional wrestling. Before McMahon’s takeover of his father’s company, professional wrestling had various territories across the country in which each was headed by a â€Å"little lord.† These people in charge followed a gentleman’s agreement in which no takeovers of different territories were allowed. McMahon, however, broke this mold and took over all the markets by signing wrestlers to lucrative contracts, creating a â€Å"rock show† type of venue, and occupying prime television slots. The WWF began to enjoy much success as it took advantage of the cable network USA Network and delved into pay-per-view events. This period of time for the WWF was somewhat monopolistic because of a lack of competition in the industry. After a failing attempt to buy some of the WWF’s stock, Ted Turner, owner of the TBS Network, sought to get into the wrestling business for himself. Ted Turner created the World Championship Wrestling (WCW) and brought direct competition to the WWF. The WCW challenged the WWF’s success in every way, including its Monday night showcase and its use of headlining characters. Competition amongst the two wrestling corporations was brought to a head with a fight over WWF superstar, Bret â€Å"The Hitman† Hart. Pressing Issues The WWF is in a constant battle against time and the audience’s ever-changing wants and desires causing consistent reinvention. During early years of wrestling it was clear wrestling had no identity. Wrestlers would travel from region to region fighting in promoted venues, the sport slowly began to gain popularity but quickly lost steam during the Radio and TV age where popularity shifted to sports like boxing, baseball, and football. During this time Vince McMahon Sr. would begin the first of many reinventions of the sport. Changes included starting a full scale wrestling federation (WWF) and the inception of a championship which wrestlers would compete for. Along with having to always change the image ... ...Recommended Response In order to maintain a competitive advantage, McMahon must come up with new, innovative ideas to make his wrestlers famous. McMahon has a reputation of consistently changing characters from good to evil and vice versa. By doing so, McMahon is confusing his WWF audience, whom are flocking to the WCW and their favorite characters. The WCW’s tactic of utilizing old WWF characters in their wrestling matches is overshadowing the tactics of McMahon. Creating new characters and maintaining their images will generate a new audience to the WWF. To effectively compete with the WCW, McMahon and the WWF should consider investing in a broadcasting network of their own. By doing this, the WWF will be able to expand their media coverage and compete with Turner, who already owns his own network. Another way to compete with the WCW is to refrain from using controversial issues in the wrestling matches. Conveying controversial views limits the audience that is usually generated by the WWF. As a last alternative, the WWF should consider merging with the WCW. Through merging, McMahon will be able to keep his pride and not risk completely loosing the family business.

The Striding Apis Bull Essay -- essays papers

The Striding Apis Bull The Apis Bull originated in Memphis, cult of Serapis during the reign of Ptolemy I. Serapis was the god whose association with Osiris, the god of the dead, formed the name Asar-Hapi. Asar is the Egyptian name of Osiris and Hapi was the name given to the Apis Bull which was the object of worship at Memphis. The Greeks combined the two together to form Zaparrus. Even though it is not quite clear, it is certain that Serapis is the shape Apis took after death. â€Å"Apis is called the â€Å"life of Osiris, the lord of heaven, tem (with) his horns (in) his head .†He is said to give life, strength, and health to thy nostrils forever.† At the beginning of the new Empire Osiris and Apis are united by priests of Memphis to represent a funeral character which, at the time, was considered a god of the underworld. This character that was considered to be the god of the underworld was the Apis Bull. There are several different Egyptian myths about the â€Å"Apis Bull†. However, the most common myths of the Apis Bull are alike. â€Å"In one myth Apis assisted Isis, Osiris’s wife, in searching for the body of Osiris. It was believed by the ancient Egyptians that the bull’s fecundity and generative powers could be transformed to the deceased, ensuring him or her rebirth in the next life.† In another Egyptian myth it was said that an Apis Bull was born of a virgin cow that was impregnated by Ptah. â€Å"The Bull could be recognized by a peculiar white mark on his neck, a rump t...

Journey to the Center of the Earth :: essays research papers

The book A Journey to the Center of the Earth, by Jules Verne is a well-written and easy to read book most of the time. In my essay I’m going to give a description of the books events. The book starts with Professor Hardwigg finding a scrap of paper that says its possible to get to the center of the earth and decides to take the journey. Hardwigg insists that Harry, his nephew, come with him on the journey. After they got the supplies, they start their journey for Mt. Sneffels in Iceland, the spot where they can get to the center of the earth. They travel up the mountain and find the opining were they start their journey. At the bottom of the shaft they find four paths that they can take and the Professor chooses one but it’s a dead end they select a different route. They soon discover water, which they vary much need from the lack of. Later they find a well-like shaft where they go farther below the surface of the earth. Continuing to descend Harry goes ahead of the others and it soon lost. He retraces his steps but becomes even more lost. After being lost for days Harry finds his Uncle. Later they discover the Central Sea, an underground body of water. Exp loring the area around the sea, the travelers find huge mushrooms, bones of mastodons and other evidence of plant and animal life. The Professor decides that they must cross the ocean to continue further so they make a raft. Days later two huge monsters surface and almost sink the raft. Continuing on, the three spot what they think is another giant monster but discover it is an island that they start to travel to later a storm hits that almost sinks their raft and the storm carries them back to the shores from were they started but farther along the coast then before. The Professor and Harry finds huge shells and a field of bones and even a human skull. Then they wondered if humans ever lived beneath the earth. They spotted gigantic animals and even a tall human being. Afraid they would get hurt they started back towards the raft. While they were going back Harry spotted a tunnel and inside the initials A.S are carved into it, Arne Saknussemm had been there before them, they also discovered that the tunnel is blocked.

‘Pride and Prejudice’, ‘Tea in the Wendy House’, and ‘He said’ Essay

Pride and Prejudice is a novel of love and marriage and how people have prejudices about love. Pride is involved as it blurs the seeing of true love. Jane Austen displays this as she was part of society and she had first-hand experience of this. In Tea in the Wendy House and He Said, there is an visible change in the role of society and attitudes to love and marriage. This is because of the different times each novel was written. Jane Austen does not make the subject of marriage favourable, as she never writes about a completely happy marriage. For example Mr and Mrs Bennet’s relationship, this is not an example of a good marriage as Mr Bennet is always taunting Mrs Bennet. ‘Or you may send them by themselves, will be better, for you are as handsome of any of them’. Here Mr Bennet is ridiculing Mrs Bennet by saying she should go and visit Mr Darcy as she may end up marrying him, as she is just as beautiful. This was one of Austen’s intentions to show that the society she lived in was superficial. Another example of a bad marriage is of Charlotte Lucas and Mr Collins. Charlotte is only marrying Mr Collins, as it is her last resort because she is seen as a spinster at the age of 27. Usually girls are married off at young ages, as it is their only ambition. This is shown in Pride and Prejudice, but in Tea in the Wendy House, even though Lyn has an opportunity of marriage she is not hap py. She feels pressured into marrying Graham and doesn’t have the chance to vent her true feelings properly. She feels she is also trapping Graham into marrying her and becoming a father. ‘I didn’t say anything, because Graham was so enthusiastic’. She is worried about other people’s feelings and hers but does not get the chance to show them. Whereas in He Said there is no chance of Bev getting married to Errol, as he is too irresponsible. This is an example of the way society has changed drastically. In Pride and Prejudice it was expected for girls to get married straight away and the most important thing in their life. In Tea in the Wendy House there was some expectation but not as much. In He Said society has changed so much that Errol does not think he needs to propose to Bev, even though she is pregnant. This also shows the attitudes to sex before marriage. As Austen shows more bad marriages than good, there were a few happy marriages, as they contain an equality of character traits between the couple. Elizabeth was too prejudiced to realise her true feelings and Mr Darcy was too proud. Even though she does finally realise Darcy’s good qualities. ‘She began to comprehend that he was exactly the man, in disposition and talents, would suit her’. This is the opposite in He Said, as Bev finally realises that she is stronger than Errol, and how she can cope without him. ‘ I don’t care if I never see him again’. In Jane Austen’s novels the valuable marriage is usually because of chance. If Elizabeth did not read Darcy’s letter and witness the elopement of Lydia and Wickham, she would have realised how much she values him. This is the opposite in Tea and the Wendy House as Graham and Lyn had known each other since their teens and so had got to know each other better. ‘I was fourteen and Graham was fifteen’. As Errol and Bev’s relationship in He Said is just based on sex and so there was no previous acknowledgement of character traits. Intervention played its part in the prevention of Darcy and Elizabeth getting married. Elizabeth’s prejudices intervene and prevent the marriage at first. This does not happen to the main character of Tea in the Wendy House but there is some intervention from Lyn’s parents. In Pride and Prejudice Elizabeth’s mum is always pushing her to get the best man she can. She is very bossy and likes to get what she wants. In Tea and the Wendy House it is also Lyn’s mother that has an intervening nature as she is making the wedding dress. ‘She was busy, giving final touches to the dress’. There is a difference in He Said, as her parents do not intervene. Although her father does not want to get involved with her situation, he feels no way in abandoning her when she needs them most. As her father is a minister of a church, he has strict religious beliefs but as he does not want to help he comes across as a bully. ‘If that harlot crosses my doorstep, I will strike her down. Then he had gone to church’. This contradicts his religious views. Status is another problem in the prevention of the marriage of Darcy and Elizabeth. ‘Elizabeth’s astonishment was beyond expression. She stared coloured doubted and was silent. This he considered enough encouragement’. Darcy thought that Elizabeth would have said yes when he first proposed, as she may never get a better offer as that one as he is much higher in status than she was. Darcy has a lot more money than the Bennet’s. In this time it was seen as better if you could marry a man with a large house and very good income. This was so he could provide for his wife when she had children but also to show-off to others. In He Said money is still important to Bev as she is by herself without a husband, so she has to fend for herself. She is struggling and in a poor job. She has not got the financial support from her parents like Lyn in Tea in the Wendy House. Bev’s prospects are limited because of lack of money and there is a slight suggestion that th is will not change much. There is a similarity between pride and prejudice and Tea in the Wendy House. This is because Lyn and Elizabeth both have some financial support from their parents, although it was not the most important thing in Tea in the Wendy House. Lyn’s mother puts it across as a bonus to the marriage, but having a good job is quite important. ‘ And he’s got a job, and course there’s the house. You really struck gold there’. Mr Collins also demonstrates the status prevention, as he expects her to say yes but it comes across as quite pompous. ‘ I am to inherit this estate after the death of your father’. He is openly stating that he will own Elizabeth’s house, as if it was nothing. In the actual proposal of Mr Collins to Elizabeth it was quite formal as he asked permission, which was expected in those times. This differs in the proposal of Graham to Lyn. He seemed embarrassed, it was not very formal but still had the decency to propose. ‘I told you it was corny, but will you, will you marry me?’ There is n o proposal in He Said. Errol obviously does not believe he needs to propose; not formal or gentleman-like. Judgement plays quite a big part of pride and prejudice, as it was a very judgmental society. People are always being judged. Elizabeth prides herself on good understanding of what people are like generally. ‘ The extravagance and general profligacy which he scripted exceedingly shocked her’. This shows how she was wrong about Mr Wickham and Darcy made her realise this in the letter he wrote to her after he proposed. Good judgement is being to see past deception, pride arrogance and hypocrisy. ‘She tried to recollect some instance of goodness, some distinguished trait of integrity’. This shows Elizabeth frantically trying to have some recollection that Mr Wickham was not deceptive and devious. Like Mr Darcy explained in the letter. This is a bad judgement that Elizabeth has made, just like the bad judgement of Errol by Bev. She thought he was going to stand by her throughout the pregnancy, but he does not. ‘I don’t want anything to come between us†¦now he would not speak to her’. This shows how shallow and unreliable Errol is. Although she knows Errol is not going to face up to his consequences, it does not stop her from fantasizing about the way she would like things to be between her and Errol. ‘Imagining Errol holding her tightly, perhaps his voice breaking with emotion’. Elizabeth’s first meeting with Mr Wickham compared to her first meeting with Mr Darcy it was not surprised she preferred Mr Wickham. This made her very shocked at the proposal from Mr Darcy. This pitfall almost brings Elizabeth to lose her future husband, although she does come to terms with her mistakes and corrects them. ‘How despicably I have acted, I who have prided myself on my discernment and gratified my vanity, pleased with the preference of one and offended by the neglect of another’. This reveals that Elizabeth has recognised her mistakes and how she has treated both men. Darcy has also overcome his arrogance and pride. Austen believes that a happy marriage is built on good judgement and so introduces a genuine perception. So they see each other for who they really are. Tea in the Wendy House, Lyn’s perception of Graham was not clear, she was not being clear about her feelings. The writer used the Wendy House as symbolism to show that however perfect something seems, it may not make you happy. Although at the end with the last Wendy House reference, you are left wondering if Lyn will ever be happy, but also there is no mention of Graham being with her, in this ideal world. ‘The bright blue walls seem to be closing in around her, the ceiling is coming nearer and nearer. She is a mummy. It doesn’t matter that she can’t get out’. It is making her conform to the stereotypes of typical women. Bev in He Said has made a journey of self-knowledge, from hating Errol for not standing by her to realising she can cope without him, and go along with the pregnancy by herself. From the pressures of society, the doctor telling her it would be best to get an abortion, her father throwing her out, living in a gritty flat and working in a dead end job. Bev has made a miraculous journey from where she was, to feeling confident of having the baby by herself. Elizabeth goes against her time by refusing two marriage proposals, and marrying for true love. In her society a sexual relationship before marriage was seen as unacceptable and shame would be brought onto the family. This is a contrast between our time and Jane Austen’s time. Lyn is pregnant before she is getting married, this is also the case in He Said apart from Bev is not getting married, and so has to cope on her own. This indicates the age and time Elizabeth lived in. Wickham was this type of person who would deceive women into thinking he loves them but then leaves them. This is what he did with Lydia Bennet. This was not the first he tried; he also tried with Darcy’s younger sister. He gambles and lives loosely and does not give a second thought to his sexual immoralities. Sex before marriage is seen as the main corrupt. Wickham’s character is similar to that of Errol. He does not give a second thought to the consequences of his action. ‘ With the faint smell of urine around her realising that probably some man had walked away from relieving himself without a backward thought about the results. Just like Errol’. Lydia’s relationship with Wickham has effected her reputation because of the elopement. Wickham’s love for Lydia is not true. This is the opposite with Lyn and Graham’s relationship. Graham is truly in love with Lyn, but it is Lyn that has the insecurities and does not feel true love. ‘ There is no one in the Wendy house except Lyn. Mandy isn’t there. Graham isn’t there’. This shows how maybe in the end she will be by herself without no one. In Elizabeth’s time courtship between two people would not have lasted quite long, so Wickham and Lydia were not truly in love, it was most probably infatuation. ‘His belief that Wickham never intended to go there or to marry Lydia at all’. Jane Austen was a person in this society and time, which believed marriage, was the most important thing for a young girl. This would lead to prejudices about how much money did the husband have and of what status was he. Jane Austen shows through pride and prejudice that she would not have married because it was convenient but because of love much like Elizabeth. Society has changed, as evident in He said. From wanting marriage as an ambition, to Errol not needing to propose, it does not mean the society has got any better. Society and other people’s thoughts all contribute to prevention of some marriages, even nowadays.