Tuesday, December 31, 2019

Psychoanalytic Ideas And Shakespeare By Inge Wise And...

Abstract This essay is on the book Psychoanalytic Ideas and Shakespeare, edited by Inge Wise and Maggie Mills, Published by Karnac Books , London , 2006 ; research and descriptions by numerous authors who wrote on the writing works of Shakespeare, Freud’s work on the psychological works on Shakespeare in general are used throughout the book . The authors focus on psychopathic fiction characters in six plays Hamlet, Macbeth, twilight nights, King Lear, and the Tempest. The book when you read the reviews and the induction of the book is very misleading, the book should be called interpretations of other authors who have a written on the psychoanalytic some of Shakespeare s major plays. Whenever Mill and Wise that would give their analysis of what the train meant, to me did not make sense and the same with some of the authors in the book. The Authors (Mills and Wise) Inge Wise trained in marital and adult psychotherapy at the Tavistock Clinic prior to becoming a psychoanalyst and a member of the British Psycho-Analytic Society. She works in private practice, lectures, teaches and supervises in this country and abroad. She studied English, French and Spanish Literature and worked as a simultaneous interpreter. She started the Psychoanalytic Ideas Series which she edits with Professor Paul Williams. Maggie Mills studied Jurisprudence at Oxford, trained at the Royal Free Hospital in London, and then worked as a Consultant Clinical Psychologist

Monday, December 23, 2019

Enlightenment During The French Revolution - 1423 Words

Enlightenment during The French Revolution: Two of the Greatest Eras Working Together Without Knowing Molly Dauk Honors World History Mrs. Bartosik May 5, 2017 The Enlightenment and the French Revolution, two of the most enriched periods of history, probably never to be left out of the history books. The French Revolution was influenced greatly by the Age of Reason. The Enlightenment period took place over about three-hundred years, whereas the French Revolution took place for only ten years. The French Revolution was able to happen in such a short amount of time because it integrated the enlightened ideas from the Enlightenment and used them as its own. These enlightened ideas then took grasp of the people of France, the†¦show more content†¦Thanks to the ideas of Baron de Montesquieu, the French people had their system of government changed, and gained more freedom. Baron de Montesquieu was not the only enlightened philosopher to have a profound impact on French Government. John Locke was a major influence on the people/government of the revolution around the time of the National Assembly. After meeting in the Estates General, the third estate wanted their rights once and for all, and declared themselves as the National Assembly. The National Assembly made the â€Å"Declaration of the Rights of Man and the Citizen† in August of 1789. John Locke believed in Natural and Civil Rights. He believed in freedom and rights that everyone should have. Showing that even the government changed due to Locke, the first article in the Declaration of the Rights of Man and the Citizen states, â€Å"Men are born free and remain free and equal in rights.† Not only did enlightened ideas impact the French government, but they also impacted the people of France. The people of France turned to the enlightened ideas for guidance and ended up using them in the Revolution. One of the many enlightened ideas was that of equal and civil rights. The more freedom the people gained, the more freedom they wanted. This lead them to the extreme: killing their monarch in hopes of a republic. The people did this for the freedom and rights that enlightened philosophers told them they deserved. It was said in the Proclamation of the Convention to theShow MoreRelatedThe Enlightment and the French Revolution1263 Words   |  6 PagesIn France during the 18th century, there was a system named the Ancien rà ©gime, which refers to the societal, economic and political structure of France before the French Revolution. At the top of the pyramid was the absolute monarch Louis XVI. He took the throne in 1774 and received it with problems that couldn’t be fixed. (French Revolution Overview 6) Below the king came the first estate which was made of 100,000 nobles. Then came the second estate was made of 300,000 clergy. Finally came theRead MoreThe Enlightenment s Influence On The French Revolution885 Words   |  4 PagesMaheera Syed The Enlightenment’s Influence on the French Revolution No one could have imagined the impact that the Enlightenment would have and its long-lasting effect. The Enlightenment and its ideas became so widespread that they did not only affect France, but many other countries also. The French Revolution was directly inspired and influenced by the Enlightenment. Revolutionaries in France built their cause around the ideals of the Age of Reason. Reason, reform and modernity took hold mainlyRead MoreThe Unprecedented Success Of Revolution1594 Words   |  7 PagesCivilization HU-103 May 7, 2017 The Unprecedented Success of Revolution No one has ever changed the world by doing what the world has told them to do. In fact, many of our recent inventions, rights, political systems, and comforts have come into existence through the sweats and tears of revolution, an often chaotic and transformative event that attempts to change a nation, society, or world. And though it can be argued that revolution results in the bloodshed of masses, it is imperative to understandRead MoreRadicalism and Revolutions Essay1112 Words   |  5 PagesThroughout history, revolutions have started because of new ideas that change thinking and disrupt what has come to be considered normal. During 1700s, the American, French, and Haitian Revolutions were no exception. The Enlightenment ideas that were spreading around this time lead people of these three nations to question their ruling elites, and to begin considering breaking free. Of these three, though, no one revolt can be seen as more radical when compared to the other two. Each was fac ed withRead MoreFrench Revolution: the Solution to Class Inequality1141 Words   |  5 Pages The French Revolution was one of the most important events that occurred in the history of France. The revolution crumpled the Old Regime and completely transformed the social and political system of France. The people of France sought to establish a more egalitarian society through their newly created Republic. When Enlightenment thinkers such as John Locke, Jean-Jacques Rousseau and Baron de Montesquieu introduced individual liberty, natural rights and equality the ideas of revolution emergedRead MoreThe Enlightenment Era Of 1620 And 1789910 Words   |  4 Pages Enlightenment Era of 1620 and 1789 The European politics, communication, science and philosophy were radically reoriented between 1685 and 1815, during a time that was referred to as the Age of Reason, or in other words, the Enlightenment Era. The European thinkers from Britain, France and throughout Europe started questioning the traditional authority and developed the idea that humanity could be made better through rational change. As a result of the Enlightenment, there was production of numerousRead MoreWas the French Revolution Successful? Essay891 Words   |  4 PagesMany historians credit the French Revolution as being the beginning of modern politics. The revolution single-handedly crushed the monarchical way of politics, the aristocratic domination up to that point in France, and the dominance of the church in French politics. The revolution abolished the feudal system and was one of the biggest steps towards modernity throughout history. The French Revolution was a successful endeavour on the part of the F rench people because it reformed social traditionRead MoreCauses of the French Revolution Essay1042 Words   |  5 PagesThe French Revolution was incited by a variety of reasons. At the time, the government was in a serious deficit resulting in great taxations. They had spent huge sums of money on the French and Indian War, and the king and nobility consumed much money to keep up with their lavish lifestyles. In addition, there was a severe economic depression at the time. In areas of agriculture, manufacturing, and trade, there were great downturns. Also, revolutionary ideas were instilled within the people duringRead MoreThe French Revolution And The Revolution1180 Words   |  5 PagesLooking at the historical timeline, one can see that the French Revolution derived after the Enlightenment, which brought different ways of thinking, and different outlooks on government and society (553),(555),(558). The Enlightenment also changed the world of public debate, and established some ideas central to the French Revolution. The French Revolution of 1789 occurred due to government debt, class conflict, bankruptcy, the Enlightenment, and the rule of absolutism. These social, economic, andRead MoreCrucial Elements Leading to the French Revolution866 Words   |  3 Pages In the French Revolution, many contributing factors helped give birth to this messy revolution. These Factors included an unfair social system that gave privileges to the first estate, which was the clergy, and the second estate, which was the nobleman. The Rights included special positions, in which only higher classes could obtain, and most importantly an exempt from all taxation. For this reason, citizens in lower, third class France were rightfully upset. Another reason for rebellion was

Saturday, December 14, 2019

Computers and the Internet Have Touched Almost All Aspects of Life Free Essays

Computers and the Internet have touched almost all aspects of life. It is rare to come across a business or household that does not experience routine use of a computer in some shape or form. Technology has allowed people to have higher levels of convenience and proficiency. We will write a custom essay sample on Computers and the Internet Have Touched Almost All Aspects of Life or any similar topic only for you Order Now Many people today would find it very difficult to go back to an age where computers were not in existence. In addition, society has become accustomed to on-demand answers or solutions to requests or services and the Internet is the platform which fulfills this need. These are some of the positive effects of technology on society. While there have been many positive effects of computers on society, there have also been some drawbacks too. Issues such as security and complacency have increased in addition to society’s ever growing dependence on computers. Let’s take a look at some of the positive and negative effects of computers and the Internet on society:  ¦Positive Effects There are many benefits provided by computers and the Internet. The efficiency, productivity and conveniences provided by technology are unlike any experienced in history.Additionally the wealth of information to be found on the Internet is beyond measure. Individuals literally have a global resource to access and find exactly what it is they are looking for. Before computers and the Internet, people used to have to physically travel to locations to bank, shop, file applications or take care of government requirements such as renewal of a driver’s license or car registration. Today people no longer have to travel to engage in these activities, all they have to do is simply log online and take care of business from the comforts of home; a huge convenience and time saver.Additionally in many cases, wait times have been significantly decreased. Many people today go to work or school from home because the Internet creates virtual space where travel is not always necessary. Businesses and colleges are rapidly adapting to the concept of telecommuting because it increases possibilities and also cuts resources in many ways. Additionally, this is a convenience for employees and students who have difficulties working or attending school outside the home. is compiled and transferred and it is quick. In addition, the response time is almost as rapid in many kinds of transactions.Software adds levels of both productivity and efficiency in both home and office environments. Many tasks, such as checkbook balancing, budgeting, and account management are completed quickly with a high degree of accuracy. The ability to access a vast amount of information is another positive effect. No longer do people have to travel to the library card catalogue or spend hours searching through microfiche files in order to find information they need. With a simple click of the mouse, a web search more often than not brings up results that contain the information you’re looking for.Other positive effects are the ability for people to connect and converse or share information with each other. Global communities have crept up in many corners of the Internet and people who never would have met otherwise have connected through the powers and magic of the Internet. The incredible diversity you come into contact with is a wonderful opportunity and experience.  ¦Negative Effects Unfortunately despite all the positives associated with computers and the Internet, there are some drawbacks too.These are issues society has to contend with in order to achieve the benefits and often trade-offs have to be made. Security is one of the most prominent negative effects which emerges with the use of technology. The criminal element in society has found many ways to exploit and harm others by using computers and the Internet as a weapon instead of the tool it was designed to be. Crimes such as identity theft, hacking, embezzlement, and other kinds of monetary theft have increased the risks of doing business online, and these have to be mitigated through using software and being vigilant. These concerns should not deter people from using the Internet, but it is a real concern which must be dealt with. Complacency is another negative effect. While computers and the Internet have enhanced quality of life, sometimes the question begs asking of whether or not society has become too dependent on computers instead of thinking for one’s self. Many people operate on the assumption the computer is always right, and this can be a dangerous notion. While computers themselves don’t make mistakes, the human design behind the software can and do make mistakes, nothing is 100% infallible.Programmers, while in most cases are pretty accurate, do have typos or software Tasks today can be completed at lightening speed due to the amazing ability of computer processing. Transactions that used to need to be handled by hand, in often tedious fashion, can now be done electronically and rapidly. Computer technologies streamline the way information can contain glitches. Since technology is essentially tied to everything from banking, parking meters, health insurance, and medical care, it is important to be vigilant and if something seems off to always question it.This complacency leads to dependence. Are computers doing too much â€Å"thinking† for people? Today many people have no idea of how to manually do transactions or activities that computers routinely take care of these days. If computers or the Internet were to suddenly be permanently severed, this would cause a lot of problems because many people would not know how to take care of certain necessities due to this dependency. Old and â€Å"old fashioned† methods do still hold validity and it is always of value to understand how things work underneath the computer surface.For instance if an ATM or credit card machines such down, it’s good to know how to write out a check or make a physical withdra wal through filling out bank slips. Computers and the Internet have offered many positive and negative effects for society. There is without a doubt several pros and cons of our reliance on technology, but one thing is clear, neither computers or the Internet are going anywhere anytime soon, so it is best to embrace these changes, but also to be aware of the drawbacks and make adjustments in order to effectively deal with the trade-offs. 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Friday, December 6, 2019

Accounting Theory Accounting for Stewardship

Question: Discuss about the Accounting Theory for Accounting for Stewardship. Answer: IFRS will not require accounting for stewardship of public funds entrusted, or for the supply of services, both of which are core to the management of local authorities The UK accounting Board has proposed a plan of replacement of the UK GAAP system with the IFRS. IFRS is the new approach that will have an impact on the companys and the SMEs to shift towards the new system of financial reporting (Deegan, 2013). The transition that is seen after the IFRS has been proposed is more significant for the public sector organization as compared to the private sector (Christensen et al., 2015). The public sector organization has to develop a new system of financial reporting which is in line with the new system (Jones, 2015). The system that is proposed now considers greater degree of disclosure of the accounts while taking into account the contracts that have been made in the last date (Daske et al., 2013). The system thus, requires a change in the reporting of the financial statements. The difference between the IFRS and the UK GAAP system is IFRS considers the accounting for investments in the separate financial statements (Barth et al., 2012). IFRS is likely, to make the financial disclosures more trustworthy since, they are accounted at the cost value. This would help the government employees to correctly state the cost and the investments on the financial statements. The taxation is the vital role that has been changed in the IFRS system with respect to the UK GAAP system (Ramirez, 2015). IFRS takes into account the important issues for the public sector organization includes the accounting for the PFI schemes, the adjustment of the derivatives and other contracts that are undertaken by the company (Ramanna Sletten, 2014). The IFRS on the other hand, proposes that the PFI schemes that are being taken by the organization all such schemes will be disclosed in the financial statements of the company (Voulgaris et al., 2014). The lease contracts that are taken by the organization will be recorded on the original cost at which it was purchased. This view is being critically contrasting with the view of the Murphy who says that introduction of IFRS will lead to the backdating of the financial statements which makes them no more useful in the current time period (Schatt et al., 2016). The change was being proposed where the financial disclosures are meant to be shown at a greater number. However, with the greater financial disclosures will help the authorities to identify t he problems that are associated with the financial disclosures in the organization (Collier, 2015). The proposed IFRS is likely to put strict rules and regulations on the organization. Stricter rules emphasizing on the personnel rules would lead to greater regulations on the public sector enterprise (Barth et al., 2012). The Public sector organizations are the non- profit making organization and does not take into account the valuation of the goodwill or investment. The Public sector units are not concerned about making profits rather they serve the society (Jorissen et al., 2012). It can be stated that the issues like investments, valuation of goodwill and asset valuation are not applicable to the public sector enterprise. Thus, the introduction of the IFRS may not be required for the public sector enterprise (Morley, 2016). IFRS ensures the establishment of the standards which is linked with the financial reporting and the financial resources. Since, the adoption of the IFRS is the time consuming process and are meant to be used by the private enterprise (Whittington, 2015). a. Some authors claims that the IASB does not act in the public interest. They are a private cartel designed and promoted for the benefit of their biggest sponsors the Big 4 firms of accountants IFRS is been formulated by IASB to enforce strict rules and regulations. IFRS has been formulated in order to ensure the strict control on the regulations so that the firms cannot mislead their shareholders (Chua et al., 2012). The IASB has consulted the stakeholders and the investors before proposing and drafting IFRS system. The IASB has analyzed the issues before drafting the compliance (Ntoung Agbor Tabot et al., 2015). In order to ensure the representation of the stakeholders the board has proposed the International Accounting Standard Committee Foundation (IASCF), IASB, International financial Reporting Interpretation Committee (IFRIC) governing bodies (Sugiyama Islam, 2016). The following bodies include stakeholder representation in the board. The IASB on the other hand, has ensured strict regulations with respect to the stakeholders. The meeting that was held on 11th of July throw the light on the highlight of the public commitment of the IASB. The meeting was propounded in order to establish the rules and regulations and draft the paper on the Governance (Schatt et al., 2016). At the end of the meeting the authorities came with the decision to strengthen the structure of the Governance. The bodies came with the decision to maintain the public interest and to built the financial stability. The board has taken various decisions which would be in favor of the stakeholders and also ensure the protection of the stakeholders (Ntoung Agbor Tabot et al., 2015). The big four firms i.e. Price water house coopers, Earnst and Young (EY) and KPMG and Deloitte. These firms do have representation in the IASB but the rules and regulations have been laid for the corporate compliance ensuring greater degree of the financial disclosure. These firms may exercise some control and make the suggestions and recommendations but the cartel system is non-existent as these firms are the major competitors of each other (Voulgaris et al., 2014). Adoption of the system by the different countries various according to the regulatory compliance (Whittington, 2015). In the countries where there are strict rules and regulations the countries would be less willing to depart from the adoption of the IFRS system. The regulator can raise certain objections while disclosing the financial information in the financial reporting system. The strength of the regulator is important to ensure that the worldwide compliance of the IFRS (Chua et al., 2012). IFRSs should be adopted by Australian local authorities? In the year 2004, Australia adopted the policies of the IFRS. The decision of implementing and drafting the policy generated much of the debate in the public. The general agreement was formed between the formal groups of the group and the community and was debated on the terms that drafting of the policy would materially affect and cause confusion in the financial performance of the organization (Christensen et al., 2015). While the authorities announced the changes in the accounting standards, the major modifications were made in the accounting and disclosure of the financial statements. However, on the other hand, there exists the positive influence of the IFRS. IFRS act as the vital source of information provider for the other countries. IFRS discloses the items from the balance sheet, which is influencing the surpluses, and the profits of the organization. The studies have proven that the IFRS system ensures a greater degree of financial transparency in the system. The organizati ons that have adopted the IFRS system are suffering from the problems of the cost of capital and the liquidity (Christensen et al., 2015). The adoption of the IFRS affects the treatment of many issues. The issues include the issues of the property plan, the equipments and the assets, intangible assets, depreciation of the machinery, taxation and many others. It has also been proven that the quality of financial disclosures has improved after the introduction of the IFRS system. The following statements have been analyzed by many of the researchers and have been proved with the help of the statistics (Voulgaris et al., 2014). The IFRS system has ensured that there in an increase in the value relevance and the earnings of the company. Some may have adopted the IFRS voluntarily but empirical studies have proven the success of the system. However, the adoption of and the enforcement of the standards has varied from country to country depending upon the regulator. Countries like China and India which have strict regulators can be apprehensive about the adoption of the system. Nevertheless, UK, USA and European Union have effectively adopted the system (Collier, 2015). Adoption of the IFRS system by big countries the made the system universally acceptable.UK has also given extra time to its public sector units to successfully adopt the system. As most of the businesses and government bodies deal with organizations, globally it is important to have a universally acceptable system of accounting (Deegan, 2013). A universal system ensures easy dealings various organizations globally even essential for public- private partnership projects. Thus Australian firms should adopt the IFRS to ensure global compatibility with governments as well as private company operators globally as the IFRS has become an accepted norm in the European countries, USA and following soon are the developing economies like China and India (Daske et al., 2013). Reference Deegan, C. (2013).Financial accounting theory. McGraw-Hill Education Australia. Christensen, H. B., Lee, E., Walker, M., Zeng, C. (2015). Incentives or standards: What determines accounting quality changes around IFRS adoption?.European Accounting Review,24(1), 31-61. Jones, S. (Ed.). (2015).The routledge companion to financial accounting theory. Routledge. .Daske, H., Hail, L., Leuz, C., Verdi, R. (2013). Adopting a label: Heterogeneity in the economic consequences around IAS/IFRS adoptions.Journal of Accounting Research,51(3), 495-547. Ramirez, J. (2015).Accounting for Derivatives: Advanced Hedging Under IFRS 9. John Wiley Sons. Ramanna, K., Sletten, E. (2014). Network effects in countries' adoption of IFRS.The Accounting Review,89(4), 1517-1543. Voulgaris, G., Stathopoulos, K., Walker, M. (2014). IFRS and the use of accounting-based performance measures in executive pay.The International Journal of Accounting,49(4), 479-514. Schatt, A., Doukakis, L. C., Bessieux, C., Walliser, E. (2016). Do Goodwill Impairments by European Firms Provide Useful Information to Investors?. Collier, P. M. (2015).Accounting for managers: Interpreting accounting information for decision making. John Wiley Sons. Barth, M. E., Landsman, W. R., Lang, M., Williams, C. (2012). Are IFRS-based and US GAAP-based accounting amounts comparable?.Journal of Accounting and Economics,54(1), 68-93.. Jorissen, A., Lybaert, N., Orens, R., Van Der Tas, L. (2012). Formal participation in the IASB's due process of standard setting: a multi-issue/multi-period analysis.European Accounting Review,21(4), 693-729. Morley, J. (2016). Internal lobbying at the IASB.Journal of Accounting and Public Policy,35(3), 224-255. Whittington, G. (2015). Fair value and IFRS.The Routledge Companion to Financial Accounting Theory, Routledge, London, 217-235. Chua, Y. L., Cheong, C. S., Gould, G. (2012). The impact of mandatory IFRS adoption on accounting quality: Evidence from Australia.Journal of International Accounting Research,11(1), 119-146. Ntoung Agbor Tabot, L., Fernandez, I. P., Cibran, P. F. (2015). Operating Cash Flow and Earnings Under IFRS/GAAP: Evidence from Australia, France UK.Irene Pison and Cibran, Pilar F., Operating Cash Flow and Earnings Under IFRS/GAAP: Evidence from Australia, France UK (June 16, 2015). Sugiyama, S., Islam, J. (2016). Empirical findings from the reconciliations in the first IFRS compliant reports prepared by Japanese-owned subsidiaries in Australia.Advances in Accounting.