William Shakespeares Othello Essays - Othello,

William Shakespeare's Othello Tragedies frequently focus on a tragic hero that has a flaw that ultimately leads to his downfall. That flaw is commonly referred to as a tragic flaw that is inborn to the person and can reflect his background. In Aristotle's Poetics, he discusses the theory of tragedy and what criteria is essential in an ideal tragedy. According to Aristotle, the tragic flaw is the most important part of the hero and the events that occur in the work is a reflection of that flaw. A tragic flaw is essential in a true tragedy. In William Shakespeare's Othello, Othello is a prime example of an Aristotelian tragic hero. His gullibility and jealousy are the main reason of his downfall. Othello deals with love lost because of gullibility and jealousy. Aristotle's theory of tragedy, found in the Poetics, deals with the characteristics of plays that make them a true tragedy. Those characteristics are essential in giving a play its true definition. According to Aristotle, the life and soul of tragedy is plot . Incidents in the plot have the best effect if they occur unexpectedly, and in consequence of one another. A great tragedy grips the audience with the plot. Aristotle also states that the sense of the inevitable must be present in tragedy. The tragic hero is also another important factor in an Aristotelian tragedy. The central character must be noble and have a higher stature than most men. The tragic hero must also have better qualities than secondary characters but must also exhibit flaws. The most important part of an Aristotelian tragic hero is the tragic flaw. The flaw is inborn to the person. He must have that flaw throughout his life and it will play the primary role in his downfall. The flaw can also reflect the tragic hero's background. Another part of the central character is that he is destroyed by himself, not by others, bad luck, or depravity. These are the criteria necessary to be classified as a ideal tragedy. Othello meets the criteria to be called an Aristotelian t ragedy. The main character of Othello is a classical example of a tragic hero. His basic elements matches him up to a true hero as defined by Aristotle. Othello was a soldier all his life. Due to his Moorish descent, he experienced many things that a normal Venetian didn't experience. His nobility and rank of a general made him of a higher stature than anyone else. His nobility and background made him a greatly respected person. That nobility also what attracted Desdemona, his wife. Othello also exhibited great leadership qualities that he earned in the field of battle and by being a leader in Venice. Othello's background also was of a unsophisticated one. He came from a land of bartering and barbarians. His background affected his attitude. Othello was a person that was innocent and base in nature. He was influenced by the way his life was going on. Othello's statement, Perdition catch my soul but I do love thee. And when I love thee not, chaos is come again.(act 3, sc. 3, line 100 ), showed that he felt his life was only in order if he is loved. His innocence and lack of sophistication is revealed in this statement. The people around him also knew of Othello's attitude. Iago was very quick to see this. In his first soliloquy, Iago said the moor is of a free and open nature that thinks men honest that but seem to be so. (1,3,442) Iago knew of Othello's weakness. Othello's innocence and baseness made him susceptible to being undermined by people. Iago also reveals his plan to use the moor's gullibility against him. Othello was clearly a person who believed appearances versus reality. When Othello was told about an affair between Desdemona and Cassio, he started to become jealous. Being that person who believes appearances, he wanted ocular proof of Desdemona's infidelity. Even a superficial piece of evidence would have been sufficient. In his statement, Give me a living reason she is disloyal.(3,3,446), Othello revealed that he would believe in anything he saw. This is a clear example of his gullibility and that appearances could fool him. Othello's words is

The compromise of 1850

The compromise of 1850 The compromise of 1850 was passed in 1850 and was a collection of five bills. The compromise helped to stop confrontation between slave states in the South and Free States in the North that had lasted for four years. The confrontation was a result of disagreement over the status of territories that had been acquired during the Mexican-American war of 1846 to 1848.Advertising We will write a custom essay sample on The compromise of 1850 specifically for you for only $16.05 $11/page Learn More The compromise was drafted by Henry Clay a member of the Whig party and he brokered it with the help of Stephen Douglas to avoid civil war and secession. The compromise of 1850 also helped avoid sectional conflict between states for four years (Miller Vandome, 2009). The compromise was praised welcomed by both sides though each had reservations about specific provisions. Texas received debt relief and retained control of El Paso in return for it surrendering its claim t o New Mexico. California was also allowed to join the Union as a Free State and averted it from being split at the Missouri Compromise Line (Rozwenc, 1957). For the South, Wilmot Proviso was avoided and as compensation, the South was allowed to have slave states, which was to be determined by popular Sovereignty in the new territories of Utah and New Mexico. The compromise also allowed slave owners to follow fugitive slaves even in states that were free. The fourth statute or the Fugitive Slave law required federal judicial officials in both Free States and slave states to assist in returning slaves who had escaped (Henretta, Edwards Self, 2011). According to Michael F. Holt, the compromise of 1850 was a forecast of disaster rather than an effective political action. The compromise destroyed the Second American Party System and Michael states that, â€Å"men had placed their loyalty to their own party and defeat of the opposing party within their own section ahead of sectional loy alty; neither the North nor the South could be united into a phalanx against the other† (Michael, 1983 p.139). This acted as a catalyst in throwing the country into civil war in 1861. Kansas-Nebraska Act The Kansas-Nebraska Act of 1854 helped create the territories of Kansas and Nebraska. The Act helped to open new lands for settlement and repealed the Missouri Compromise of 1820. The act was designed and brokered by Stephen Douglas who was the senator for Illinois. He designed the act to open thousands of new farms and allow a transcontinental railroad to be built. The problem of the Kansas-Nebraska act started when in the popular sovereignty was included in the act. According to popular sovereignty, voters in the region were to decide whether they would allow slavery in the territory or not. The result of this was a bloody civil war between pro and anti- slavery activists (Franklin, 1956).Advertising Looking for essay on history? Let's see if we can help you! Get you r first paper with 15% OFF Learn More Many pro-slavery settlers from Missouri came to Kansas with the intention of voting in the ballots. They formed groups that were known as Blue Lodge who wanted the territory to allow slaves. Abolitionists from the East known as Jayhawkers moved into Kansas with the view of making the new territory a Free State and this led to bloody confrontations with the Blue Lodges. Hostility between the two factions and there were reports of intimidation and ballot rigging from both sides. The Kansas-Nebraska Act split the country and this is the root cause of the 1861 civil war. The Act went against the earlier Missouri Compromise of 1820 and the Compromise of 1850 and this irked many citizens. The turmoil that ensued gave rise to the Republican Party after the Democratic and Whig parties split. It also split the control into two major political camps that is Northern part, which was sympathetic to Republican Party and the South, which sympa thized with Democratic Party. Eventually the anti-slavery state constitution was created and on January 29 1861, Kansas joined the Union as a Free State. It was not until the civil ended did Nebraska join the Union as a Free State (Henretta, Edwards, Self, 2011). Conclusion Both the Compromise of 1850 and Kansas-Nebraska Act of 1854 failed and were ineffective in creating peace in the country. References Franklin, R. N. (1956). The Kansas-Nebraska act: a century of historiography. Indianapolis : Bobbs-Merrill. Henretta, A., Edwards, R., Self, O. (2011). Americas History. New York: Bedford Martins Michael, F. H. (1983). The Political Crisis of the 1850’s. New York:   W. W. Norton and CompanyAdvertising We will write a custom essay sample on The compromise of 1850 specifically for you for only $16.05 $11/page Learn More Miller, F. P., Vandome, A. F. (2009). Compromise of 1850. New York: Bedford Martins Rozwenc, E. C. (1957). The Compromise of 1850 , Volume 27Problems in American civilization. Boston: Heath.

Guide to the Upper Paleolithic

Guide to the Upper Paleolithic The Upper Paleolithic (ca 40,000-10,000 years BP) was a period of great transition in the world. The Neanderthals in Europe became edged out and disappeared by 33,000 years ago, and modern humans began to have the world to themselves. While the notion of a creative explosion has given way to a recognition of a long history of the development of human behaviors long before we humans left Africa, there is no doubt that things really got cooking during the UP. Timeline of the Upper Paleolithic In Europe, it is traditional to split the Upper Paleolithic into five overlapping and somewhat regional variants, based on differences between stone and bone tool assemblages. Chatelperronian (~40,000-34,000 BP) Aurignacian (~45,000-29,000 BP) Gravettian/Upper Perigordian (29,000-22,000)Solutrean (22,000-18,000 BP)Magdalenian (17,000-11,000 BP) Azilian/Federmesser (13,000-11,000 BP) Tools of the Upper Paleolithic Stone tools of the Upper Paleolithic were primarily blade-based technology. Blades are stone pieces that are twice as long as they are wide  and, generally, have parallel sides. They were used to create an astonishing range of formal tools, tools created to specific, wide-spread patterns with specific purposes. In addition, bone, antler, shell and wood were used to a great degree for both artistic and working tool types, including the first eyed needles presumably for making clothing about 21,000 years ago. The UP is perhaps best known for the cave art, wall paintings and engravings of animals and abstractions at caves such as Altamira, Lascaux, and Coa. Another development during the UP is mobiliary art (basically, mobiliary art is that which can be carried), including the famous Venus figurines and sculpted batons of antler and bone carved with representations of animals. Upper Paleolithic Lifestyles People living during the Upper Paleolithic lived in houses, some built of mammoth bone, but most huts with semi-subterranean (dugout) floors, hearths, and windbreaks. Hunting became specialized, and sophisticated planning is shown by the culling of animals, selective choices by season, and selective butchery: the first hunter-gatherer economy. Occasional mass animal killings suggest that in some places and at some times, food storage was practiced. Some evidence (different site types and the so-called schlep effect) suggest that small groups of people went on hunting trips and returned with meat to the base camps. The first domesticated animal appears during the Upper Paleolithic: the dog, companion to us humans for over 15,000 years. Colonization during the UP Humans colonized Australia and the Americas by the end of the Upper Paleolithic  and moved into hitherto unexploited regions such as deserts and tundras. The End of the Upper Paleolithic The end of the UP came about because of climate change: global warming, which affected humanitys ability to fend for itself. Archaeologists have called that period of adjustment the Azilian. Upper Paleolithic Sites See Upper Paleolithic Sites in Europe Israel: Qafzeh Cave, Ohalo II Egypt: Nazlet Khater Morocco: Grotte des Pigeons Australia: Lake Mungo, Devils Lair, Willandra Lakes Japan: Sunagawa Georgia: Dzudzuana Cave China: Yuchanyan Cave Americas Daisy Cave, Monte Verde Sources See specific sites and issues for additional references. Cunliffe, Barry. 1998. Prehistoric Europe: An Illustrated History. Oxford University Press, Oxford. Fagan, Brian (editor). 1996 The Oxford Companion to Archaeology, Brian Fagan. Oxford University Press, Oxford.

Knowledge and Innovation Systems Essay Example | Topics and Well Written Essays - 3000 words

Knowledge and Innovation Systems - Essay Example The deliberations of the study seemed to concur with the view that KM does seem to have beneficial results in business especially in the areas of seeking new knowledge sure through training methods, group dynamics, use of advanced technology like intranet and centralising the knowledge asset resources like electronic archives and library sources. Studies does seem to concur that KM could increasingly be used for business needs and although in a restricted sense in today's world would definitely be very useful management tool in later years with gainful popularity and benefits through wider usage. In today's world where competition is key element, knowledge management has significant role to play in the success of an organisation. Knowledge management refers to use and mange the knowledge for accomplishing the objectives of organisation. Proper knowledge management is required for innovating new ideas and projects. Researches show that, the main reason for the failure of most of the projects of different organisation was the lack of proper knowledge management. The organizations are supposed to promote the habit of knowledge management as it can contribute much for new innovations. ... Knowledge management can help in the introduction of products and market expansion thereby helping the organisation to increase the revenue. Available data and information are the best of source of knowledge. Knowledge management plays key role in innovation. And also knowledge management is closely related to innovation. If the organizations failed in any area, it should be ready to accept the failure and treat the failure as the ways to success. Knowledge management helps failed organizations to make changes and be successful. Knowledge management and innovation can improve the overall performance of the organisation. The relationship between Knowledge and Innovation: Knowledge refers to what a person knows or understands about a particular subject. A person can improve his knowledge by reading and experience. The term innovation refers to introducing new ideas or thing keeping invention as a base. Before discussing the relationship between knowledge and innovation, it is important know the difference between innovation and invention. The word invention refers to finding or discovering a new idea or thing which nobody has discovered yet. Burt innovation refers to introducing something in a different way which has been invented by some others. In other words, innovation refers to bringing into existence or practically implementing the ideas of some others. For example Charles Babbage was the real idea behind the invention of computer. But he did not create a computer. It was designed or created later by some others. Without knowledge innovation is impossible. Because for innovation a foundation called knowledge is required. If anyone is analysing the background of any

Reading the Bones of La Florida Essay Example | Topics and Well Written Essays - 1250 words

Reading the Bones of La Florida - Essay Example According to the research findings, it can, therefore, be said that Clark Spencer Larsen explores the engagement of Southeast Spanish missions in La Florida, identifying the cultural and traditional diet and work habits of the natives prior to the settlement of Europeans. Larsen capitalizes on the recent development and advancement of bio-archeology to present his arguments concerning health deterioration of the natives. Because human tissues contain stable isotopes such as nitrogen and carbon elements, bioarcheologists may utilize this information to reconstruct and determine the diets of ancient humans. Larsen revisits findings of carbon three and carbon four chemical signatures, different ratios of carbon 12 and carbon 13 isotopes, and different ratios of nitrogen 14 and nitrogen 15 isotopes in human beings to argue that the Native Americans on La Florida experienced a change of diet after the settlement of Europeans. Larsen focuses on research evidence on the chronological and ge ographical variations from Margret Schoeninger, Nikolaas van der Merwe, and Lynnet Norr concerning the difference in diet. The article emphasizes on three tribes: the Guale, the Timucua, and the Apalachee, all served by Spanish missions in coastal Georgia and Florida. Larsen builds a strong case against the change of diet as a major cause of health deterioration, providing the readers with bioarcheological bone evidence. Furthermore, he analyzes the working habits and living conditions, as well as the occurrence of rampant infections and easy onward transmission as other propagating factors to the poor health of the native Indians. With respect to the work habits, Larsen examines the working bones in the human skeleton. He argues that the human skeleton responds to physical activities in their entire lives, changing the structure and shape of the individual’s bones in order to respond to the mechanical forces acting upon them. Larsen further argues that the body weight or the pull of muscles triggers cellular activities that cause remodeling of the skeleton. This is in accordance with his findings from the La Florida Bioarchaeology Project. Larsen’s arguments and evidence ventures into the world of forensic science, particularly bio-molecular archeology in analyzing and studying DNA traces in ancient bones. The relatively new study of DNA focuses on fossilized teeth and bones. Moreover, adopted methods form immunology, analytical chemistry, and protein biochemistry enables scientists to investigate and analyze the fate of individual human communities. With particular emphasis has been the study of agriculture invention in human populations, diseases, and health. The great agricultural revolution of Mesopotamia that led to humans planting food crops and domesticating animals had a profound impact on human history. Nonetheless, the traditional assumption has been that this transition from a hunter-gatherer and foraging diet to another based on crop s would enhance the health of humans. This is where Larsen begins his arguments, stating that the revolution had both positive and negative impacts. Larsen refers to the agricultural revolution as an environmental catastrophe that led to the decrease in the quality of life for many human populations, with emphasis on La Florida. It is evident that the lives of Native Americans living in La Florida had an impact, but concluding that the revolution had similar impacts in other communities occupying other areas may be incorrect. Interestingly, critiques of industrial revolution express similar sentiments, arguing that the revolution minimizes the quality of human life.

Boeing Vs. northrop Essay Example for Free

Boeing Vs. northrop Essay In March 2002, the US airforce selected Boeings KC-767 on the grounds that it had clearly demonstrated the abilities to meet their requirements. The United States Airforce (USAF) in their acceptance statement brought out four points that they cited as being behind their decision (CBS News, 2008). The Boeings design was designated KC-767A and was included in DODs 2004 model designation report. Approximately 100 KC-767 tankers were leased from Boeing for the air refueling program. Even though the refueling program was in place in many countries in the US, many had questions about its effectiveness and cost implications especially the idea of leasing crafts which may never have any buyer once the lease period was over. This argument brought forward by senator McCain was however countered by the number of US allies who were more than willing to buy their used crafts (CBS News, 2008). The congressional budget office was next in line as they criticized the budget stressing on its fiscal irresponsibility (United States Government Accountability Office, 2008). This led to the striking of a deal where the state would buy 80 KC-767 and lease twenty (United States Government Accountability Office, 2008). However, in December of 2003, the pentagon announced that the project had to be frozen due to a corruption allegation brought against one of its former staffer (CBS News, 2008). Furthermore, documentations that proved that the A330 based tankers were more suited to the task specifications of the airforce were more cost effective relative to Boeing tankers were found (CBS News, 2008). The scandal led to the sentencing of the culprit who pleaded guilty to corruptions and led to the resignation of Boeings CEO. Donald Rumsfeld in 2006 announced the cancellation of the KC-767A leases as a measure aimed at cutting the costs and a redefinition of the USAF mission (United States Government Accountability Office, 2008). The defense secretary further stated that the move will not in any way affects the mission of the KC-767A as the upgrade of the KC-135s fleets will help in moving towards the goals (United States Government Accountability Office, 2008). However, the development did no affect the relationships between Boeing and its other customers. The development were however short lived and Boeing and Northrop were soon back in the ring fighting for a big defense contract. The basis of Boeings arguments was that the KC-30 was more versatile and had a large furl capacity than the KC-135 that were being used by the airforce. The KC-135 was developed by Boeing who were bidding for an airforce contract against their nemesis Northrop Grumman . The latter won this round of battle as the departments of defense announced that it has won the tender to procure 179 new KC-45A tankers (Online News Hour, 2008). The Boeing company almost immediately took to the Government Accountability Office and filed a protests claiming the evaluation of its KC-30 was unfair (Online News Hour, 2008). Boeing further claimed that its refueling tanker could easily be reconverted to a passenger plane compared to Northrops version as shown in the Air forces post decision briefing. According to Boeings vice president they had more strengths than their competitors was all he heard from the post decision briefing. Boeings protests led to a review of the selection process by the accountability office which forced Northrop to freeze the project which it had already allocated $ 35 billion (Online News Hour, 2008). Northrop Grumman executives are on the other hand highlighting the irresponsibility involved in freezing a critical project to the development of the military for expensive lobbying in the congress that will inevitably lead to a change of the decisions made by the airforce (Online News Hour, 2008). Northrop Grumman executives further claim the decision is ironic since they put their best efforts in ensuring that the airforce receives a products that they consider the best in consideration of the design (Online News Hour, 2008). They are pushing for the public knowledge of the facts of what they represents and what they are not. The congress was divided sharply on this issue and so was the general public. Boeing supporters claim that the Northrop Grumman design was a basic passenger airbus plane (Online News Hour, 2008). A Kansas congress man was cited claiming that the decisions made by the airforce was a bad one as the airforce as it has bend backwards to deal with a French company (Online News Hour, 2008). Boeings die hards near its main production facility claimed that it is the only true tanker manufacturers and a mistake had been made (Online News Hour, 2008). A Washington senator supported this point of view and claimed that offering a military contract to a foreign company was suicidal and would incapacitate Americas ability to develop their own fleet if they should ever pull out of the deal (Online News Hour, 2008). An Alabama state senators is of a different view and approached the subject from a resource allocations view point (Online News Hour, 2008). People near Northrop are bound to benefit more that those near the Boeing plants and therefore there senators have opinions that display their satisfaction or dissatisfaction with the resource allocations (Online News Hour, 2008). She further states that there have to be losers and winner either way (Online News Hour, 2008). The Boeing group further accuse the airforce of a change in parameter in order to accommodate the design put up by Northrop Grumman so as to ensure two bidders are present (Online News Hour, 2008). Even though many are of the view that the airforce was trying to lock out Boeing due to the scandals it previously had, Boeing executives were of the view that was not the case as the specifications that were asked by the airforce were changed considerably to ensure Northrop was in the race (Online News Hour, 2008). They further claim that the large sized tanker proposed by the Northrop was a liability and only countries not interested in their taxi ways would allow for such aircrafts. The Northrop group however counter this argument by stating that their design is more sophisticated and has advantages that are yet to be seen (Online News Hour, 2008).

Sigmund Freud Essays -- Papers

Sigmund Freud Sigmund Freud was the first of six children to be born into his middle class, Jewish family. His father was a wool merchant, and was the provider for the family. From the time Freud was a child, he pondered theories in math, science, and philosophy, but in his teens, he took a deep interest in what he later called psychoanalysis. He wanted to discover how a person's mind works, so he began to explore the conscious and unconscious parts of one's psyche. Freud's parents and siblings were directly involved in allowing him to pursue this unexplored area of psychology. He was given his own room so that he could study his books in silence, and was only disturbed when it was time to eat. Freud eventually married Martha Bernays. She was cooperative and completely subservient to her husband. She was simply filling a role that the society during that time insisted was proper for all women. Freud himself derived his attitudes toward women and his beliefs about the roles of individual sexes from personal experiences in the strict culture of the time. In the middle to late eighteen hundreds, Central European society distinguished clearly between the roles of men and women. Cultural norms dictated that men be responsible for work outside of the home, and the financial well being of the family, while the women's responsibilities were in the home and with the children. With these specific gender roles came the assumption of male dominance and female submission. Females were pictured as serene, calm, creatures that were lucky to have the love and protection of their superior husbands. It is in this form of the family where most children first learn the meaning and practice of hierarchical, authoritarian rule. Here is where they l... ...pabilities as humans. This narrow-minded nature only succeeded in making women more and more determined to prove their "worth" to members of the opposite sex. Although Freud was leading the pack of male chauvinists in the late nineteenth century he has since been overpowered by females that are no longer afraid to say what they feel or act on their impulses. Bibliography: BIBLIOGRAPHY Bell Hooks; Feminist Theory: From Margin to Center. c.1984 by bell hooks; South End Press 2) Freud, Sigmund; "Femininity" from Juanita H. Williams, ed. Psychology of Women. NY: W.W. Norton, 1979 3) Hunter College Women's Studies Collective; Women's Realities, Women's Choices NY: Oxford University Press, 1983 4) Smithsonian World; Gender: The Enduring Paradox NYC: UNAPIX Entertainment Inc., 1996 5) Williams, Juanita H.; Psychology of Women NY: W.W. Norton & Company, 1987

Accountant’s Role in Project Feasibility Essay

Many new projects which have passed countless feasibility and viability appraisal studies have been sunk by unexpected events such as flood. fire, burglary, changes in legislation, plague, demographic shifts, an inability recruit and/or keep suitable staff, the failure of a major customer, seasonal demands, health scares, product recalls due to poor quality, withdrawal of financial support, weather, new technology and poor management to list but a few. Many projects of course can pass feasibility tests and studies and be brought undone by sheer incompetence or downright dishonesty. A key factor in any feasibility study must be ensuring that you are dealing with correct facts, correct assumptions and up to date financial data. Almost daily, Tanzanian Newspapers Larry prominent reports of new manufacturing ventures soon to be launched by individual or by local groups. Perhaps, tomorrow a state government will be telling us how college industries will stem the flow of youths from rural to urban areas. From the headlines alone Tanzanians cannot escape the feeling that the rest holds great promise for unprecedented economic and social progress. But these expectations will be fulfilled only if most of the specific projects survive their early lives. Besides, not all those new projects will be completed. Some that get completed will not prove profitable and may soon close down. According to Nwoko (1988:34) summits that in simple terms one reason for which new projects may not be completed but have to be abandoned or profitable ventures may get choked up by controllable environmental factors and circumstance is that proper feasibility analysis was not conducted before take –off of project. According to Ume 91977:10).. stated that proposals schemes or projects for social, environmental and economic development demand feasibility and viability appr aisal. See more:  Manifest Destiny essay In fact the two fundamental questions which feasibility and viability appraisal seek to answer are inevitable for prudent decision making at all levels in the society. The entrepreneur must have a long range outlook on the intended business investment, examine the alternative uses of capital and account for inflation in future value of cash flows, and forecast future events and financial requirements and carry sensitivity and risk analysis. These are highly technical areas of knowledge that calls for expertise skills. Therefore this category of valuation holds out limitless opportunities and boundless scope for service and rewards for the accountants, economists, valuers or appraisers. This study provides an analysis and illustration of the principles of feasibility and viability appraisals and highlights the essence of the subject matter. It also brings into sharp focus the accountants essential contributions which have hitherto tended to be lost in wide diffusion 1.1Background. The study is divided into two sections. Section one which comprises chapter 1,2 and 3 deals with the main basis, scope and methodology of he research. Specifically, chapter two provides an evaluation of the theoretical concept of investment appraisal. Hence, the contributions of various writers with regard to the concepts of feasibility and viability studies as well as the role of the accountant there off are examined under the heading â€Å"literature review†. The second section comprises chapter 4 and 5, and focuses on feasibility and viability case study on a practical illustration of feasibility and viability case study of a household cassava-starch production. 1.2Statement of the problem One of the problems of a successful industrialization in the developing countries is undoubtedly lack of formulation of a project in such a way that its potential profitability either from the public or private view point can be estimated on a firm basis. According to Ezeanagu (1991:14). This assertion is evidently proved by the survival rate of the national directorate of employment supported small scale enterprises in Nigeria which has been put at a mere 15%. According to Uwakaneme (1980:1) this problem can be pinned on the tendency in Nigeria entrepreneurs to neglect thinking through their plans carefully in the beginning in form of feasibility and viability study before committing scarce funds and energy apart from insufficient starting capital and shortage of skilled technical and managerial manpower. Many good business ventures are abandoned after plunging in huge amounts of money because their originator just embarked upon them in that they feel there is market demand and they could get enough funds to execute the project. According to Ughamadu 91990:18) regrettably, as Uwakaneme (1980:3) puts it, many Nigerian businessmen see feasibility studies not as a vital part of their project but as an imposition and an absolute necessity for fulfilling loan requirements or for attracting equity participation. Thus, the more embellished the report the better. Available evidence indicates that even trusted accountants, consultants prepare project reports and projections to suit their clients requirements and earn their fees: insensitive of the credibility to Olashore 91985:5), consequently, the proposals get rejected by the bankers, or share the facilities granted, the business proprietors soon find themselves in trouble when they are faced with real life situations as distinct from the rosy picture painted by the initial projections by the accountants. 1.3Research objectives 1.To determine the main techniques of appraisal commonly adopted for analytical purposes and to determine the reasonableness of such in practical situations. 2.To appraise the potential of feasibility and viability studies in successfully carrying out a project ideas. 3.To identify the general role of the accountant in the formation and development of business. 4.To identify the specific role of the accountant in feasibility and viability appraisals. 5.To illustrate the principles and applications of feasibility and viability studies suing a small scale cassava starch plant as a case study Main objective Specific objective 1.4Research questions. Following from the problems identified in the problem statement as stated above, the following fundamental questions have income imperative for this study: 1.What are the underlying principles and significance of feasibility and viability appraisals? 2.What impact do feasibility and viability appraisals have on the survival o failure of new projects? 3.What is the role of a professional accountant in the preparation of credible feasibility and viability appraisals in order to help avert project failure 1.5Scope of the study This study does not dwell much on the truth or otherwise of the failure of accountants to carry out their role in feasibility and viability appraisals but merely examines what that role should be using a case study. Hence, there is no hypothesis or any proof of such. Research works in Nigeria especially those adopting interview approach, are beset with a lot of limitations which include mass illiteracy, dearth of reliable secondary data prejudice against the research himself and ensure secrecy. Many of these limitations were experienced in the course of its study. The study was carried out mainly in Enugu although some data were gathered in Lagos. Therefore, the case study may not be regarded as a â€Å"fact accompli† report for investment purposes as only a limited investment has been conducted and a number of assumptions made. These limitations not withstanding it is believed that the findings of the study could be useful and should form the basis for further studies on the subject. 1.6significance of the study If a project is well formulated and thoroughly appraised, a good follow-through on the subsequent stages of the project will see to its goals being achieved. Appraisal involves a careful checking of the basic data, assumptions and methodology used in project preparation, an in-depth review of the work plan, cost estimates and proposed financing, an assessment of the project’s organizational and management aspects, and finally the validity of the financial, economic and social benefits expected from the project. On the basis of such an assessment, a judgement is reached as to whether the project is technically sound, financially justified and viable from the point of view of the economy as a whole. The target audiences of this study are students of accountancy in the tertiary educational institutions and all those interested in the field of project evaluation. Since there appears to be no existing literature on the role of the accountant in feasibility and viability studies, this project attempts to till that gap for the benefit of accounting students. It would also help young entrepreneurs and indeed the management of small-scale business to appreciate the necessity of feasibility and viability appraisal which will translate to the survival of their business which will in turn enhance the attainment of the government objective of rapid industrialization 1.7Limitation and delimitation of the study 1.8DEFINITION OF TERMS The following are the contextual definition of some terms used in the study: ACCOUNTANT: PROJECT: A project is the use of one or more scarce resources during specific time period for the purpose of producing some economic returns or output at a later time. A project is the consumption in the near future of scarce or at least limited resources in the hope of obtaining in return over a longer is an optimum set in the investment oriented by means of which a defined continuation of human and material resources is expected to cause a determined amount of economic and social development. According Nweze (1987:†34) INVESTMENT: According to SIR D.C Osuagwu (2003:31) investments are carried out primarily for maximizing an entities wealth and can be varied into: Mechanization of process where a firm wants to change its manual system of production to installation of a machine or expansion is a process. Investment is an economic activity designed to increases, improve or maintain the productive qualify of the existing stock of capital. According to Nweze (1987:34). NB: project evaluation, investment analysis or appraisals are for the purpose of this study, synonymous and therefore used interchangeably here. FEASIBILITY AND VIABILITY Feasibility and viability have been explained in detail elsewhere in this study. But for the present purpose let it suffice that respectively the mean â€Å"practicability and profitability†

Impact On Teaching And Learning Practice Education Essay

This paper presents a reappraisal of the literature on schoolroom formative appraisal, or appraisal for larning. Several surveies have shown grounds that the frequent execution of formative appraisal schemes can give significant acquisition additions. Student perceptual experiences are considered along with an analysis of the formative schemes used by instructors in systemic attacks to learning. There besides follows a treatment on the nature of appraisal for acquisition and its deductions for the development of learning pattern.2. IntroductionAppraisal for acquisition is frequently referred to as formative appraisal, and can be defined in assorted ways. To help elucidation, the definition of formative appraisal used in this paper is meant to include: ‘all those activities undertaken by instructors – and by their pupils in measuring themselves – that provide information to be used as feedback to modify instruction and acquisition activities. Such assessment becomes formative appraisal when the grounds is really used to accommodate the instruction to run into pupil demands ‘ ( Black & A ; Wiliam, 1998b: 140 ) From this definition formative appraisal can be conceptualized as consisting of five cardinal schemes: 1. Clarifying and sharing learning purposes and standards for success ; 2. Engineering effectual schoolroom treatments and other larning undertakings that elicit grounds of pupil apprehension ; 3. Supplying feedback that moves scholars frontward ; 4. Triping pupils as instructional resources for one another ; 5. Triping pupils as the proprietors of their ain acquisition. ( Black & A ; Wiliam, 2009 ) The research into appraisal for acquisition has led to the development of a theory of formative appraisal which attempts to specify all formative interactions as those ‘in which an synergistic state of affairs influences knowledge ‘ ( Ibid: 11 ) . The get downing point of the work on formative appraisal that is described in this paper was the reappraisal by Black and Wiliam ( 1998a ) . This reappraisal covered a really broad scope of published research and provided grounds that formative appraisal raises criterions and that the assessment patterns of the period were weak. However, there seemed to be really few resources to assist instructors set the research findings into pattern. Partially in response to this perceived deficiency of aid, Black and Wiliam published the brochure Inside the Black Box ( 1998b ) , which served four chief purposes: aˆ? To give a brief reappraisal of the research grounds. aˆ? To do a instance for more attending to be paid to assisting pattern inside the schoolroom. aˆ? To pull out deductions for practical action. aˆ? To discourse policy and pattern ( Wiliam, 2011 ) . The reappraisal by Black and Wiliam ( 1998a ) involved analyzing reappraisals of research published up to 1988 and so look intoing through the issues of over 160 research diaries and books for the old ages 1988 to 1997 and their reappraisal drew on stuff from 250 beginnings. One of the precedences identified in measuring the research studies was to place and summarize surveies that produced quantitative grounds that inventions in formative appraisal can take to betterment in the acquisition of pupils. Since the publication of Black and Wiliam ‘s reappraisal at that place has been a greater focal point on issues environing appraisal for larning and their possible benefits to instructors and pupils in raising schoolroom attainment. In 2008 the DCSF published The Assessment for Learning Strategy which presented the characteristics and possible benefits of formative appraisal as shown in the image below ( DCSF, 2008:5 ) . It seems that there is now a consensus in many educational circles that assessment for acquisition is one of the most important, ways of raising attainment within schools. The purpose of this paper is to reexamine and critically analyze some of the most important grounds that has been gathered sing formative appraisal, and whether it warrants the focal point that is now being placed upon its usage by instructors and pupils in our schoolrooms today.3. Ethical motivesThe intent of this literature reappraisal is to analyze and measure the efficaciousness appraisal for larning schemes on bettering pupil attainment, and as such is designed to hold a positive impact on instruction and acquisition pattern, guaranting that learning and assessment clip is used every bit efficaciously as possible. As such, there are improbable to be any negative or harmful effects as a consequence of this paper. In its Ethical Guidelines for Educational Research BERA province that educational research aims to ‘extend cognition and apprehension in all countries of educational activity and from all positions ‘ ( 2011: 4 ) , and this paper will try to run into these hig h purposes. In conformity with the BERA guidelines attention will be taken, when reexamining surveies, to guarantee that the consequences are non used in any manner other than was intended by research workers, and that was made explicit to participants so as non to encroach upon the footings of voluntary informed consent, right to retreat and privateness afforded to them in the original surveies. The paper will see the context and methodological analysis of each research survey, and will merely include those which are deemed to run into the high ethical criterions laid out by BERA ( 2011 ) in their Ethical Guidelines for Educational Research.4. MethodologyChiefly quantitative research was considered and collated, across a assortment of instruction platforms, and in a assortment of parts of the universe, and so the research has been analysed harmonizing to the undermentioned standards, in order to help choice and reading: Focus – What was the intended focal point of the research? Context and coverage – Where was the survey undertaken? At what degree of instruction? How large was the sample size? When was the research completed? Where was the research undertaken? Perspective – Is at that place impersonal representation of the information or is at that place any prejudice toward a specific result? Methodology – How was the research conducted? Audience – What was the intended audience of the research? Findingss – Are the findings important and can they robustly support the decisions drawn? Impact – What is the impact of the survey and is it relevant to the reappraisal? Restrictions – What limitations or lacks exist in the research? Areas for future development – Does the research lead to farther countries that can or necessitate to be researched in future? Adapted from Randolph ( 2009 ) . Due to the sheer figure of surveies into the effects of appraisal for larning The trouble in executing this reappraisal was in choosing the most appropriate plants and research surveies that have been conducted and written to this point, and besides in collating the findings suitably. Student patterned advance and attainment can besides be measured in assorted ways, but an effort at synthesis has been made in order to supply the reader with utile and robust informations to back up the decisions of the paper. The undermentioned subdivision reviews the literature that was selected utilizing the above methodological analysis. The surveies chosen were all based on quantitative comparings of larning additions, and for being strict in utilizing pre- and post- trials and comparing of experimental with control groups. It is non implied, nevertheless, that utile information and penetrations about the subject can non be obtained by work in other paradigms.5. Literature ReappraisalIn this subdivision summarised histories will be presented of research which was selected and reviewed harmonizing to the standards outlined in Sections 3 and 4, and which illustrate some of the chief countries and issues involved in research which aims to procure grounds about the effects of formative appraisal. The first undertaking considered was a undertaking in which 25 mathematics instructors from Portugal were given developing in assorted methods of self appraisal during a 20 hebdomad educational class, which they went on to implement into their instruction pattern with 354 pupils aged between 8 to 14 old ages old ( Fontana & A ; Fernandes, 1994 ) . The students of an extra 20 instructors, who were taking a different class in instruction, acted as the control group. Both of the groups were given pre- and post- trials to find their degree of mathematics achievement, and both spent the same sum of clip in category on the survey of mathematics. Both groups showed important additions over the period, but the experimental group ‘s average addition was approximately twice that of the control group ‘s addition. The chief focal point of work was on regular self-assessment by the students, which involved learning them to develop a degree of apprehension of both the acquisition aims and the appraisal standards, giving them chance to take larning undertakings in which they had an involvement and utilizing undertakings which gave them the ability to measure their ain acquisition results. This research showed robust grounds of attainment additions when utilizing formative appraisal schemes. The writers of the survey reflected that extra work was required to look for long-run results and to research the comparative effectivity amongst the assorted techniques employed in together and in isolation of each other. In this survey the two outstanding elements found were the focal point on self-assessment and the execution of this appraisal. It was non conclusive that one or other of these characteristics, or the combination of the two, was responsible for the additions that were found. The 2nd illustration had its beginning in the thought of command acquisition, but departed from the mainstream political orientation in that the writers of the survey began with a belief that it was the frequent testing that would be identified as the chief ground for the addition in the acquisition accomplishments reported for this attack. The undertaking was an experiment ( Martinez & A ; Martinez, 1992 ) , in which 120 American college pupils in an introductory algebra class were placed in one of four groups, two experimental and two control groups. The experimental group were tested three times every bit frequently as the control group throughout the class and the consequences of a post-test showed a important public presentation addition for those tested more often over the less often tested control group. It could be questioned as to whether frequent proving truly constitutes formative appraisal and this inquiry would necessitate to measure the quality of the teacher-student interactions sing trial consequences and on whether trial consequences really could be considered as representing formative appraisal in the sense of it taking to step ining action taken to shut any spreads in public presentation ( Ramaprasad, 1983 ) . The 3rd survey reviewed here was involved formative appraisal schemes used in the instruction of kindergarten kids who were aged 5 ( Bergan et al. , 1991 ) . The writers of the survey held a thesis that focused attending to the early acquisition of basic accomplishments is indispensable for kids. The undertaking involved 838 kids drawn from largely disadvantaged place backgrounds in the USA. The instructors of the experimental group designed and carried out a measuring and planning system which required an initial appraisal input to be able to inform and act upon instruction pattern at the single degree, and further diagnostic appraisals to invariably supervise advancement and accommodate the instruction and larning throughout the 8 hebdomad period of its class. The instructors used chiefly the observations of accomplishments to measure advancement and attainment. At the decision of the survey, result trials were so compared with the initial appraisals of the same accomplishments. An alysis of the information showed that the experimental group achieved significantly. It is of import to observe, nevertheless, that of the control group, on mean 1 kid in 5 was referred as holding peculiar larning demands and the corresponding figures for the experimental group were 1 in 17 and so this may bespeak an country of failing in the reconciliation between control and experimental groups within this survey. Another illustration of research in this country involved work to develop an inquiry-based in-between school science-based course of study and was conducted by Frederiksen & A ; White ( 1997 ) . The learning class focused chiefly on a practical enquiry based attack to larning within a designated country of scientific discipline, and the work included 12 categories of 30 pupils across two different schools. The categories were taught to a strictly constructed course of study program in which scientific issues were explored through practical experiments and computing machine simulation, utilizing an enquiry rhythm theoretical account that was made explicit to the pupils. The work was carried out in collaborative equal groups, with each category being split into two halves. Half of each category acted as a control group utilizing parts of the lessons for the general treatment of issues environing the subject, whilst the other half acted as the experimental group and spent the same clip on structured collaborative treatment, designed to advance brooding appraisal, utilizing techniques such as self appraisal and peer appraisal of category presentations. All of the students involved in the survey were given the same basic accomplishments trial at the beginning and the same station trial to mensurate attainment and advancement. On the result tonss, the experimental group showed a important overall addition ; nevertheless, when the consequences were compared to the initial pre-tests it was found that pupils who ab initio scored lower, saw the biggest additions from the formative appraisal schemes implemented in the survey, with the highest ability pupils betterment was less pronounced. Amongst all the pupils in the experimental group, those who showed the best apprehension of and ability to implement the ego appraisal processes achieved the highest tonss.

Types of Fallacies Essay Example

Types of Fallacies Essay Example Types of Fallacies Essay Types of Fallacies Essay FALLACIES OF RELEVANCE 1. Appeal to Force If you suppose that terrorizing your opponent is giving him a reason for believing that you are correct, then you are using a scare tactic and reasoning fallaciously. Example: David: My father owns the department store that gives your newspaper fifteen percent of all its advertising revenue, so I’m sure you won’t want to publish any story of my arrest for spray painting the college. Newspaper editor: Yes, David, I see your point. The story really isn’t newsworthy. David has given the editor a financial reason not to publish, but he has not given a relevant reason why the story is not newsworthy. David’s tactics are scaring the editor, but it’s the editor who commits the scare tactic fallacy, not David. David has merely used a scare tactic. This fallacy’s name emphasizes the cause of the fallacy rather than the error itself. 2. Appeal to Pity You commit the fallacy of appeal to emotions when someone’s appeal to you to accept their claim is accepted merely because the appeal arouses your feelings of anger, fear, grief, love, outrage, pity, pride, sexuality, sympathy, relief, and so forth. Example of appeal to relief from grief: [The speaker knows he is talking to an aggrieved person whose house is worth much more than $100,000. ] You had a great job and didn’t deserve to lose it. I wish I could help somehow. I do have one idea. Now your family needs financial security even more. You need cash. I can help you. Here is a check for $100,000. Just sign this standard sales agreement, and we can skip the realtors and all the headaches they would create at this critical time in your life. There is nothing wrong with using emotions when you argue, but it’s a mistake to use emotions as the key premises or as tools to downplay relevant information. Regarding the fallacy of  appeal to pity, it is proper to pity people who have had misfortunes, but if as the person’s history instructor you accept Max’s claim that he earned an A on the history quiz because he broke his wrist while playing in your college’s last basketball game, then you’ve committed the fallacy of  appeal to pity. *Appeal to Snobbery 3. Ad Hominem You commit this fallacy if you make an irrelevant attack on the arguer and suggest that this attack undermines the argument itself. It is a form of the  Genetic Fallacy. Example: What she says about Johannes Kepler’s astronomy of the 1600? s must be just so much garbage. Do you realize she’s only fourteen years old? This attack may undermine the arguer’s credibility as a scientific authority, but it does not undermine her reasoning. That reasoning should stand or fall on the scientific evidence, not on the arguer’s age or anything else about her personally. If the fallacious reasoner points out irrelevant circumstances that the reasoner is in, the fallacy is a circumstantial ad hominem. Tu Quoque  and  Two Wrongs Make a Right  are other types of the ad hominem fallacy. The major difficulty with labeling a piece of reasoning as an ad hominem fallacy is deciding whether the personal attack is relevant. For example, attacks on a person for their actually immoral sexual conduct are irrelevant to the quality of their mathematical reasoning, but they are relevant to arguments promoting the person for a leadership position in the church. Unfortunately, many attacks are not so easy to classify, such as an attack pointing out that the candidate for church leadership, while in the tenth grade, intentionally tripped a fellow student and broke his collar bone. *Ad Hominem Circumstantial Guilt by association is a version of the  ad hominem  fallacy in which a person is said to be guilty of error because of the group he or she associates with. The fallacy occurs when we unfairly try to change the issue to be about the speaker’s circumstances rather than about the speaker’s actual argument. Also called â€Å"Ad Hominem, Circumstantial. Example: Secretary of State Dean Acheson is too soft on communism, as you can see by his inviting so many fuzzy-headed liberals to his White House cocktail parties. Has any evidence been presented here that Acheson’s actions are inappropriate in regards to communism? This sort of reasoning is an example of McCarthyism, the technique of smearing liberal Democrats that was so effectively used by the late Senator Joe McCarthy in the early 1950s. In fact, Acheson was strongly anti-communist and the architect of President Truman’s firm policy of containing Soviet power. 4. Appeal to the People If you suggest too strongly that someone’s claim or argument is correct simply because it’s what most everyone believes, then you’ve committed the fallacy of appeal to the people. Similarly, if you suggest too strongly that someone’s claim or argument is mistaken simply because it’s not what most everyone believes, then you’ve also committed the fallacy. Agreement with popular opinion is not necessarily a reliable sign of truth, and deviation from popular opinion is not necessarily a reliable sign of error, but if you assume it is and do so with enthusiasm, then you’re guilty of committing this fallacy. It is essentially the same as the fallacies of ad numerum, appeal to the gallery, appeal to the masses, argument from popularity, argumentum ad populum, common practice, mob appeal, past practice, peer pressure, traditional wisdom. The â€Å"too strongly† mentioned above is important in the description of the fallacy because what most everyone believes is, for that reason, somewhat likely to be true, all things considered. However, the fallacy occurs when this degree of support is overestimated. Example: You should turn to channel 6. It’s the most watched channel this year. This is fallacious because of its implicitly accepting the questionable premise that the most watched channel this year is, for that reason alone, the best channel for you. If you stress the idea of appealing to a  new  idea of the gallery, masses, mob, peers, people, and so forth, then it is a bandwagon fallacy. *Bandwagon If you suggest that someone’s claim is correct simply because it’s what most everyone is coming to believe, then you’re committing the bandwagon fallacy. Get up here with us on the wagon where the band is playing, and go where we go, and don’t think too much about the reasons. The Latin term for this fallacy of appeal to novelty is Argumentum ad Novitatem. Example: [Advertisement] More and more people are buying sports utility vehicles. Isn’t it time you bought one, too? [You commit the fallacy if you buy the vehicle solely because of this advertisement. ] Like its close cousin, the fallacy of appeal to the people, the bandwagon fallacy needs to be carefully distinguished from properly defending a claim by pointing out that many people have studied the claim and have come to a reasoned conclusion that it is correct. What most everyone believes is likely to be true, all things considered, and if one defends a claim on those grounds, this is not a fallacious inference. What is fallacious is to be swept up by the excitement of a new idea or new fad and to unquestionably give it too high a degree of your belief solely on the grounds of its new popularity, perhaps thinking simply that ‘new is better. ’ The key ingredient that is missing from a bandwagon fallacy is knowledge that an item is popular because of its high quality. Appeal to Past People (â€Å"You too†) 5. Accident We often arrive at a generalization but don’t or can’t list all the exceptions. When we reason with the generalization as if it has no exceptions, we commit the fallacy of accident. This fallacy is sometimes called the â€Å"fallacy of sweeping generalization. † Example: People should keep their promises, right? I loaned Dwayne my knife, and he said he’d return it. Now he is refusi ng to give it back, but I need it right now to slash up my neighbors who disrespected me. People should keep their promises, but there are exceptions to this generaliztion as in this case of the psychopath who wants Dwayne to keep his promise to return the knife. 6. Straw Man You commit the straw man fallacy whenever you attribute an easily refuted position to your opponent, one that the opponent wouldn’t endorse, and then proceed to attack the easily refuted position (the straw man) believing you have undermined the opponent’s actual position. If the misrepresentation is on purpose, then the straw man fallacy is caused by lying. Example (a debate before the city council): Opponent: Because of the killing and suffering of Indians that followed Columbus’s discovery of America, the City of Berkeley should declare that Columbus Day will no longer be observed in our city. Speaker: This is ridiculous, fellow members of the city council. It’s not true that everybody who ever came to America from another country somehow oppressed the Indians. I say we should continue to observe Columbus Day, and vote down this resolution that will make the City of Berkeley the laughing stock of the nation. The speaker has twisted what his opponent said; the opponent never said, nor even indirectly suggested, that everybody who ever came to America from another country somehow oppressed the Indians. The critical thinker will respond to the fallacy by saying, â€Å"Let’s get back to the original issue of whether we have a good reason to discontinue observing Columbus Day. † 7. Missing the Point The conclusion that is drawn is irrelevant to the premises; it misses the point. Example: In court, Thompson testifies that the defendant is a honorable person, who wouldn’t harm a flea. The defense attorney commits the fallacy by rising to say that Thompson’s testimony shows once again that his client was not near the murder scene. The testimony of Thompson may be relevant to a request for leniency, but it is irrelevant to any claim about the defendant not being near the murder scene. 8. Red Herring A red herring is a smelly fish that would distract even a bloodhound. It is also a digression that leads the reasoner off the track of considering only relevant information. Example: Will the new tax in Senate Bill 47 unfairly hurt business? One of the provisions of the bill is that the tax is higher for large employers (fifty or more employees) as opposed to small employers (six to forty-nine employees). To decide on the fairness of the bill, we must first determine whether employees who work for large employers have better working conditions than employees who work for small employers. Bringing up the issue of working conditions is the red herring. FALLACIES OF PRESUMPTION 9. Begging the Question A form of  circular reasoning  in which a conclusion is derived from premises that presuppose the conclusion. Normally, the point of good reasoning is to start out at one place and end up somewhere new, namely having reached the goal of increasing the degree of reasonable belief in the conclusion. The point is to make progress, but in cases of begging the question there is no progress. Example: â€Å"Women have rights,† said the Bullfighters Association president. â€Å"But women shouldn’t fight bulls because a bullfighter is and should be a man. † The president is saying basically that women shouldn’t fight bulls because women shouldn’t fight bulls. This reasoning isn’t making any progress. Insofar as the conclusion of a deductively valid argument is â€Å"contained† in the premises from which it is deduced, this containing might seem to be a case of presupposing, and thus any deductively valid argument might seem to be begging the question. It is still an open question among logicians as to why some deductively valid arguments are considered to be begging the question and others are not. Some logicians suggest that, in informal reasoning with a deductively valid argument, if the conclusion is psychologically new insofar as the premises are concerned, then the argument isn’t an example of the fallacy. Other logicians suggest that we need to look instead to surrounding circumstances, not to the psychology of the reasoner, in order to assess the quality of the argument. For example, we need to look to the reasons that the reasoner used to accept the premises. Was the premise justified on the basis of accepting the conclusion? A third group of logicians say that, in deciding whether the fallacy is committed, we need more. We must determine whether any premise that is key to deducing the conclusion is adopted rather blindly or instead is a reasonable assumption made by someone accepting their burden of proof. The premise would here be termed reasonable if the arguer could defend it independently of accepting the conclusion that is at issue. 10. Complex Question You commit this fallacy when you frame a question so that some controversial presupposition is made by the wording of the question. Example: [Reporters question] Mr. President: Are you going to continue your policy of wasting taxpayer’s money on missile defense? The question unfairly presumes the controversial claim that the policy really is a waste of money. The fallacy of complex question is a form of begging the question. 11. False Dichotomy A reasoner who unfairly presents too few choices and then implies that a choice must be made among this short menu of choices commits the false dilemma fallacy, as does the person who accepts this faulty reasoning. Example: I want to go to Scotland from London. I overheard McTaggart say there are two roads to Scotland from London: the high road and the low road. I expect the high road would be too risky because it’s through the hills and that means dangerous curves. But it’s raining now, so both roads are probably slippery. I don’t like either choice, but I guess I should take the low road and be safer. This would be fine reasoning is you were limited to only two roads, but you’ve falsely gotten yourself into a dilemma with such reasoning. There are many other ways to get to Scotland. Don’t limit yourself to these two choices. You can take other roads, or go by boat or train or airplane. The fallacy is called the â€Å"False Dichotomy Fallacy† when the unfair menu contains only two choices. Think of the unpleasant choice between the two as being a charging bull. By demanding other choices beyond those on the unfairly limited menu, you thereby â€Å"go between the horns† of the dilemma, and are not gored. 12. Suppressed Evidence Intentionally failing to use information suspected of being relevant and significant is committing the fallacy of suppressed evidence. This fallacy usually occurs when the information counts against one’s own conclusion. Perhaps the arguer is not mentioning that experts have recently objected to one of his premises. The fallacy is a kind of fallacy of  Selective Attention. Example: Buying the Cray Mac 11 computer for our company was the right thing to do. It meets our company’s needs; it runs the programs we want it to run; it will be delivered quickly; and it costs much less than what we had budgeted. This appears to be a good argument, but you’d change your assessment of the argument if you learned the speaker has intentionally suppressed the relevant evidence that the company’s Cray Mac 11 was purchased from his brother: Nobody has ever proved to me there’s a God, so I know there is no God. This kind of reasoning is generally fallacious. It would be proper reasoning only if the proof attempts were quite thorough, and it were the case that if God did exist, then there would be a discoverable proof of this. Another common example of the fallacy involves ignorance of a future event: People have been complaining about the danger of Xs ever since they were invented, but there’s never been any big problem with them, so there’s nothing to worry about. 14. Appeal to Unqualified Authority You appeal to authority if you back up your reasoning by saying that it is supported by what some authority says on the subject. Most reasoning of this kind is not fallacious, and much of our knowledge properly comes from listening to authorities. However, appealing to authority as a reason to believe something  is  fallacious whenever the authority appealed to is not really an authority in this particular subject, when the authority cannot be trusted to tell the truth, when authorities disagree on this subject (except for the occasional lone wolf), when the reasoner misquotes the authority, and so forth. Although spotting a fallacious appeal to authority often requires some background knowledge about the subject or the authority, in brief it can be said that it is fallacious to accept the words of a supposed authority when we should be suspicious of the authority’s words. Example: The moon is covered with dust because the president of our neighborhood association said so. This is a fallacious appeal to authority because, although the president is an authority on many neighborhood matters, you are given no reason to believe the president is an authority on the composition of the moon. It would be better to appeal to some astronomer or geologist. A TV commercial that gives you a testimonial from a famous film star who wears a Wilson watch and that suggests you, too, should wear that brand of watch is committing a fallacious appeal to authority. The film star is an authority on how to act, not on which watch is best for you. 15. Hasty Generalization A hasty generalization is a fallacy of  jumping to conclusions  in which the conclusion is a generalization. See also  Biased Statistics. Example: I’ve met two people in Nicaragua so far, and they were both nice to me. So, all people I will meet in Nicaragua will be nice to me. In any hasty generalization the key error is to overestimate the strength of an argument that is based on too small a sample for the implied confidence level or error margin. In this argument about Nicaragua, using the word â€Å"all† in the conclusion implies zero error margin. With zero error margin you’d need to sample every single person in Nicaragua, not just two people. 16. False Cause Improperly concluding that one thing is a cause of another. The Fallacy of Non Causa Pro Causa is another name for this fallacy. Its four principal kinds are the  Post Hoc Fallacy, the Fallacy of  Cum Hoc, Ergo Propter Hoc,  the  Regression  Fallacy, and the Fallacy of  Reversing Causation. Example: My psychic adviser says to expect bad things when Mars is aligned with Jupiter. Tomorrow Mars will be aligned with Jupiter. So, if a dog were to bite me tomorrow, it would be because of the alignment of Mars with Jupiter. 17. Slippery Slope Suppose someone claims that a first step (in a chain of causes and effects, or a chain of reasoning) will probably lead to a second step that in turn will probably lead to another step and so on until a final step ends in trouble. If the likelihood of the trouble occurring is exaggerated, the slippery slope fallacy is committed. Example: Mom: Those look like bags under your eyes. Are you getting enough sleep? Jeff: I had a test and stayed up late studying. Mom: You didn’t take any drugs, did you? Jeff: Just caffeine in my coffee, like I always do. Mom: Jeff! You know what happens when people take drugs! Pretty soon the caffeine won’t be strong enough. Then you will take something stronger, maybe someone’s diet pill. Then, something even stronger. Eventually, you will be doing cocaine. Then you will be a crack addict! So, don’t drink that coffee. The form of a slippery slope fallacy looks like this: A leads to B. B leads to C. C leads to D. †¦ Z leads to HELL. We don’t want to go to HELL. So, don’t take that first step A. 18. Weak Analogy The problem is that the items in the analogy are too dissimilar. When reasoning by analogy, the fallacy occurs when the analogy is irrelevant or very weak or when there is a more relevant disanalogy. See also  Faulty Comparison. Example: The book  Investing for Dummies  really helped me understand my finances better. The bookChess for Dummies  was written by the same author, was published by the same press, and costs about the same amount. So, this chess book would probably help me understand my finances, too. FALLACIES OF AMBIGUITY 19. Accent The accent fallacy is a fallacy of ambiguity due to the different ways a word is emphasized or accented. Example: A member of Congress is asked by a reporter if she is in favor of the President’s new missile defense system, and she responds, â€Å"I’m in favor of a missile defense system that effectively defends America. † With an emphasis on the word â€Å"favor,† her response is likely to  favor  the President’s missile defense system. With an emphasis, instead, on the words â€Å"effectively defends,† her remark is likely to be  againstthe President’s missile defense system. And by using neither emphasis, she can later claim that her response was on either side of the issue. Aristotle’s version of the fallacy of accent allowed only a shift in which syllable is accented within a word. 20. Amphiboly This is an error due to taking a grammatically ambiguous phrase in two different ways during the reasoning. Example: In a cartoon, two elephants are driving their car down the road in India. They say, â€Å"We’d better not get out here,† as they pass a sign saying: ELEPHANTS PLEASE STAY IN YOUR CAR Upon one interpretation of the grammar, the pronoun â€Å"YOUR† refers to the elephants in the car, but on another it refers to those humans who are driving cars in the vicinity. Unlike  equivocation, which is due to multiple meanings of a phrase, amphiboly is due to syntactic ambiguity, ambiguity caused by multiple ways of understanding the grammar of the phrase. 21. Equivocation Equivocation is the illegitimate switching of the meaning of a term during the reasoning. Example: Brad is a nobody, but since nobody is perfect, Brad must be perfect, too. The term â€Å"nobody† changes its meaning without warning in the passage. So does the term â€Å"political jokes† in this joke: I don’t approve of political jokes. I’ve seen too many of them get elected. FALLACIES OF GRAMMATICAL ANALOGY 22. Composition The composition fallacy occurs when someone mistakenly assumes that a characteristic of some or all the individuals in a group is also a characteristic of the group itself, the group â€Å"composed† of those members. It is the converse of the  division  fallacy. Example: Each human cell is very lightweight, so a human being composed of cells is also very lightweight. 23. Division Merely because a group as a whole has a characteristic, it often doesn’t follow that individuals in the group have that characteristic. If you suppose that it does follow, when it doesn’t, you commit the fallacy of division. It is the converse of the  composition  fallacy. Example: Joshua’s soccer team is the best in the division because it had an undefeated season and shared the division title, so Joshua, who is their goalie, must be the best goalie in the division. 24. Figure of Speech or Parallels: Activists have been labeled as idealists, sadists, anarchists, communists, and just about any name that can come to mind ending in  -ist, like  samok-ist, saba-ist, bad-ist,  and of course, who could forgetdevil-ist? (The writer has the unsaid argument that any name ending in  -ist  is viewed as trouble-makers by our society. ) An introductory book on philosophy has an appendix entitle List of Isms the proceeds to list the schools of thought in philosophy. (Not all words that end in  -ism  is a school of thought: take for example,  syllogism. )

Accounting Theory for Liability and Equity - MyAssignmenthelp

The accounting academics, as well as the developers of accounting standards, have tried to build a conceptual framework for counting, which gives a certain statement about the characteristics plus the objectives of financial accounting along with reporting. Besides this, the framework of accounting can be used as the guideline and guide all the accountants in entire accounting practices. The accounting firework can be useful as it can provide a firm theoretical base in order to provide a cogent explanation about the accounting as well as it helps in making the accounting process logical for the students (Appannaiah, Reddy & Putty, 2010). The main aim of the conceptual framework is to provide the guideline to the accountant throughout the preparation as well as the presentation of the common purpose of financial reports within the public as well as private sectors. The conceptual framework for accounting has the objectives to give a fundamental conception or theory for the accounting. The conceptual framework of accounting helps in detecting as well as defining the qualitative features of the financial information like reliability, relevance, comparability, timeliness, plus understandability. Furthermore, the conceptual framework can help in recognizing and defining the fundamental elements of accounting like assets, liability, equity, income, revenue, expenses as well as profit.  Ã‚   At the low level, it deals with the principles as well as the basic rules for the detection and assessment of the key elements (Britton & Waterston, 2013). It also helps in identifying the information types which would be displayed in the financial reports. However, the attempts to make the radical change by introducing a conceptual framework SAC 4 have failed. The essay is an attempt to explore the reason behind the failure of SAC 4.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The financial statements of a company should provide the appropriate value of the company. The accountants and auditors should focus on the fair representation of the financial statements. The errors or omissions in the financial statements can lead to the increase or decrease in the value of the company. The income, expense, assets and liabilities should be clearly and fairly stated in the financial statements. Both the FASB and IASB framework considers the objective of the financial reporting is to fairly communicate the financial information to the users. The financial information should be based on the usefulness in the decision-making process. The development of conceptual framework has been a lengthy and complicated process (Holton, 2012). The present focus is on the qualitative characteristics and objective of the financial reporting. The companies should focus on the true and fair view of the company. It has been argued by many people that the previous conceptual framework in cludes the measurement based on the unspecified rules, there is no previous agreement on the objective, logic is circular, and definitions of elements are not workable and also do not provide guidance to the practicing accountants. They have also argued that the previous agreement is not important and also lead to the mechanical decision making. Imprecise and loose definitions and logic can indicate that the accounting is in the pre-science phase. The criticism focuses on the epistemological and ontological assumptions. Thus, accounting can never be unbiased and neutral (Holtzman, 2008). The accountants and auditors play a significant role in depicting the reality and showing the fair value of all the financial items. The material misstatements should be determined that can affect the interests of the shareholders. Apart from this, some people stated that the conceptual framework based on self-interest and professional values. The motivation is to increase the economic through the m onopoly behavior and have gained the social power and acceptance. The accounting professions have to maintain its position and manipulating the attempts at the public regulations. The existence of conceptual framework has increased the conceptual debate level in the standard of setting the process of lobbying. It provides guidance to deal with the problems that are not yet the subject of the accounting standard. The accountants and auditors should provide clear true and fair view of the financial report of the company (Jackling, 2010).   Ã‚   The framework of the study is surrounding the issues which are established by showing the provision of the accounting framework as it is being established by showing the provision of the SAC 4 framework. This is simply explained the benefits and the decrement of the values of the liabilities as it is being provided in the form of the definition of the standards. The FASB statement is showing the financial accounting concepts which are showing the (SAC 4) framework as is being considered for the external reporting as the development of the objectives is considered (Powers & Needles, 2012). The information provided by the standards are showing the establishment of the information which is generally useful for illustrating the usefulness of the information which is beneficial for the purpose of presenting the potential information to the investors and also the creditors. In another way, the rationale established is showing the presented of the selected reporting which enables in showing the appropriate communication process as it is helpful for undertaking the decisions. The framework is also depicted to be surrounding the following objectives that can be achieved by this framework which is enlisted in the following points:- As per the objectives are concerned, these are depicted to be showing the useful financial information’s, but the principles are apart helping in transmitting the information that is necessary for the development of the hierarchy of the qualities. Therefore, the principle characteristics can be easily determined by showing the appropriate, useful information which is showing the complete structure as it is mentioned in the SAC 2. The hierarchical arrangement of the objectives is also showing the ability to the information which is being used for showing the understandability that simply defines the structures of the work (Roode & Leith, 2009). The hierarchy of the work is also presenting the quality measurements which are influencing the financial and the economic decisions as it is shown to be reliable in nature. Thus the material losses can be easily explained by showing the material bias and also the error can be easily categorized. This simply explains the failure of the s tandard SAC 4 for which the inappropriate determination of the values is defined. Since the explanation is also identifying the inappropriate conduct made by the implementation of the framework, then the establishment of the issue is being depicted in the form of showing the removal of the SAC 4 and also the inappropriate transactions are seen in this case. The removal of the issue is becoming the vital reason as it is being explained in this case and also the downfall of the organizational events can be seen by the implementation of this framework (Weil, 2017). These are the issues which are identified in this case and also it is seemed to be leading to the failure of the act as it is being explained in this case. As per the presentation of the work is being made, the errors in the estimations are more as it is being indicated by the implementation of the SAC 4 standard. The inappropriate raising of the issues in the business transactions are identified to be the vital reason for the development of the barriers and also the event destruction is clearly seen in the organizational development. For this reason, the SAC 4 is being removed which is showing the vital cause of the formation of the issues in the organization (Wolf, 2010). There are some archived statements of the accounting concepts such as the SAC 3 as well as SAC 4 were useful until the initial reporting period initiating on or afterward 1 st Jan. 2005, while this specific framework intends for the creation plus presentation of the financial statements according to the AASB the Australian equal to the international IASB framework.  Ã‚  Ã‚   The are several people criticizing the conceptual framework of SAC 4, which help in recognizing and defining the fundamental elements of accounting like assets, liability, equity, income, revenue, expenses as well as profit.   The main issue of this conceptual framework is measurement as the rules for the measurement are not specified in this conceptual framework. Besides this the logic behind the framework is spherical and there is not any previous agreement on the objectives. Apart from this, the definitions of the accounting elements are not workable as well as do not provide any guidance for practicing accounts.  Ã‚   Appannaiah, H., Reddy, P., & Putty, R. (2010).  Financial accounting. Mumbai [India]: Himalaya Pub. House. Britton, A., & Waterston, C. (2013).  Financial accounting. Harlow: Financial Times Prentice Hall. Holton, R. (2012).  Global finance. Abingdon, Oxon: Routledge. Holtzman, M. (2008).  What's new in financial reporting. Florham Park, N.J.: Financial Executives Research Foundation. Jackling, B. (2010).  Accounting. North Ryde, N.S.W.: McGraw-Hill Education. Powers, M., & Needles, B. (2012).  Financial accounting. [Mason]: South-Western, Cengage Learning. Revsine, L., & Mittelstaedt, F. (2017).  Financial reporting and analysis. Dubuque: McGraw-Hill Education. Roode, M., & Leith, K. (2009).  Financial reporting. [Pretoria]: [Salt and Pepper]. Weil, R. (2017).  Financial accounting. [Place of publication not identified]: Cengage Learning. Wolf, M. (2010).  Fixing global finance. Baltimore, Md.: Johns Hopkins University Press.

Is it better to think about commitment deficit as a projection by Essay

Is it better to think about commitment deficit as a projection by politicians, rather than as a true reflection of Australia - Essay Example There is the possibility of reorganizing or refunding debts of the federal government. In order to take these steps, there needs to be evaluation and assessment of refunding or reorganization of debts. A good way that the federal government could reorganize or refund its debts obligation is whereby the city’s administrators highlight upon the debts with high interest rates. These types of debts can hamper the government’s ability to perform other financial duties or obligations. Therefore, refunding would imply that the government would add new debt to the existing debt kitty. In turn, the government would be forced to increase debt in order to facilitate payments of both interest and the existing debts. If the government’s new debt can be increased at high interest rate, this would offer economic prosperity and other possible benefits may be realized in case the interest rates decrease such as transforming the conditions of the debt that may permit the local gov ernment of Seattle to revise their payment plan that may assist with short-term budget demands2. Refunding debts to substitute a lower interest rate may poses some economic merits, if other transformations are made, like term, there is a probability that there will be a net rise in the debt costs over the debt’s term3. ... The federal government may provide financial help in quarterly or annual terms. Another alternative is for the city to try to maximize revenues gathered. It is true that a budget is an itemized summary of intended expenditures of a certain period with proposals for financing them. Further, I concur that budget deficit are inevitable because of spending usually outweighs income. This in turn makes the government to increase taxes, raise debt ceilings, consolidate public debt, and decrease spending. In order to avoid spending, it is rational to include major budget cuts in departments such as The Executive Office of the President, Department of Housing and Urban Development, Department of State and Department of Treasury and department of Defense. Government is spending more than it is bringing in. This practice usually plunge it in financial crisis. As we can see, debt can only ruin you, whether it is in your household, city, or nation. In addition, in order to avoid debts or bankrupt cy, we make sure to pay our credit cards and we really try not to take out loans for school and vehicles. If an individual were to run a deficit on his or her household that implies that, an individual is spending more than he or she is making. Consequences for this would be bankruptcy, credit destroyed, and our house and vehicles could be taken away. It is significant to note that in order to avoid debts or bankruptcy it is rational to introduce budget cuts in every department, as this will reduce spending5. Policies, which are commonly considered for reducing a current account deficit 1. Devaluation This is where the value of the currency against other currencies is reduced. When this is utilized, there is an increase in the price