Jacob Kounin Essay

Who Is Jacob Kounin? * Jacob Kounin is a classroom behaviorist theorist. He first started as a psychologist at Wayne State University in Detroit, Michigan. * He is best known for two studies he did in 1970 that was based on classroom management. * He began his studies in 1970 by writing Discipline and Group Management in Classrooms. He wrote the book to discuss the effective and ineffective behaviors in the classroom. The process began by observing teachers in an everyday classroom setting to see how they handled misbehaving. He found that no matter how the teacher’s handled the given situation, the outcome was always the same. His conclusion was basically to prevent misbehavior before it even happens. This brought on his idea of having main points to follow to have successful classroom management. Ripple Effect * The ripple effect came about while Kounin was teaching during Mental Hygiene class. A student of his was in the back reading a newspaper. The paper was completely open and covering the student’s face. Kounin asked the student to put the paper away and follow along. This brought on other students to follow the same directions. Therefore, if you â€Å"call out† one student in front of the class, it will cause other students to get refocused. â€Å"Withitness† * Withitness is not a teachable concept. This is basically a natural instinct in education. Being â€Å"with it† involves many concepts. Teachers have to constantly knowing what is going on in their classroom at all times. There are many ways to maintain â€Å"withitness† is being alert, circulating the classroom, asking numerous questions, redirecting students and knowing students on a personal level. Overlapping * Overlapping is basically a teacher’s way of multi-tasking. Teachers should constantly keep their students focused and engaged in the learning taking place. This key point ties back to having â€Å"Withitness†. Momentum * A teacher that has a manageable classroom must have momentum. In the classroom, there are unexpected changes that may occur that were not planned for. A teacher has to be able to maintain control of his or her classroom during these unplanned events and just â€Å"Roll with the punches†. Momentum occurs when students are involved and interested in the learning that is taking place. Momentum is also a learning tool for teachers. After completing a lesson and the students are just not getting it, the teacher can reevaluate how he or she wrote it. Smoothness * Smoothness basically boils down to having daily routines and procedures. If you explain to students what you expect out of them at the beginning of the year, your classroom will run a lot smoother. Smoothness can occur in a classroom starting with morning routines, to transitioning lessons to even how students ask to get out of their seat by using signals with their hands. If a teacher has a structured classroom, it can also run smoother throughout the day. Group Alerting * This is a way to keep all students’ attention and behavior on task. There are several strategies teachers can go about using group alerting. Some examples of group alerts may be completed with the help of students by using songs, the clap system and sayings, while others can be used solely by the teacher. For example, calling on students at random by asking a question only after scanning the room to make sure students are paying attention. Advantages –vs. – Disadvantages of Kounin’s Theory * Advantages * Promotes learning in not only regular education students, but also with special education students * Effective ways to manage a classroom * Shows respect for all students * Helps prevent discipline problems * Disadvantages * Does not address behavior problems * Teachers wanted effective strategies to stopping misbehavior quickly and they did not find it in Kounin’s work. Work Cited Charles, C.M. Building Classroom Discipline. 10th. N.A.: Pearson, 2011. 66-68. Print. â€Å"Discipline Theorist.† n. page. Web. 3 Feb. 2013. http://www.elearnportal.com/courses/education/classroom-management-and-discipline/classroom-management-and-discipline-discipline-theorists. Evertson, C.M, and E.T. Emmer. Classroom Management for Elementary Teachers. 8th. Upper Saddle River, NJ: Pearson, 2009. 108-112. Print. Gulliver, L. â€Å"Jacob Kounin.† 01/2011. Web. 3 Feb. 2013. http://lynneg.edu.glogster.com/lynne-gullivers-jacob-kounin-glog/

Cornbread

Cornbread is a quick bread made from some type of cornmeal. There are many varieties of cornbread but all contain cornmeal and are quick breads, meaning, they are not leavened by yeast as traditional loaves. Cornbread is uniquely a product of the United States, as corn was used in North American cooking long before Europeans arrived on the continent. However, in Italy, the corn-based mush known as polenta is sometimes prepared into a fried form resembling cornbread. Although the ingredients remain the same, cornbread varies from one region to another.Cornbread was originated from Native Americans who grew corn and were well aware of its versatility and used it for breads, porridges and cakes. Once the first European settlers began to arrive to the new found land the Native Americans did not hesistate to share their knowledge and corn soon became a highly important food, long before wheat was established in the New World. The first breads settlers made with corn meal were baked in ope n hearths, sometimes on planks or other implements, and often called â€Å"ash cake. As cooking methods improved, settlers started using their sturdy cast-iron skillets to bake the breads, known by such names as journey-cake, johnny cake, hoe-cakes, dodgers, spoon bread and a variety of other appellations (Jeremy, Jackson 2003). the fact that cornbread keeps well and does not need to rise gave it a great advantage amongst other favorite foods of the early America. This was a big plus in progressive cooking. Deviations on the recipe developed rapidly, as did the consuming of cornbread, depending on what the cook had on hand that day.It also became very popular amongst both sides Civil War. When could cooked properly, it was a favorite dish. However, when supplies became scarce and the soldiers had to fend for themselves, they created â€Å"ramrod† cornbread. †(Betty Fussell, 1992) This was their ration of cornmeal, mixed with water and salt. The thick, pasty batter was then wrapped around the rifle ramrods in a spiral and cooked over their fires. It was tasteless and hard, but it served its purpose. Cornbread was an essential item and enjoyed by many people for its texture and scent.Cornbread can be fried, baked or, rarely, steamed but can be mushy, chewier and more like cornmeal pudding at times. The most common variety, however is , skillet-baked cornbread and is a traditional cuisine in the United States. In the rural Southern States heating bacon fat, lard or other oil in a heavy, well-seasoned cast iron skillet in an oven, and then pouring a batter made from cornmeal, egg and buttermilk directly into the hot grease was somewhat of a signiture in the south. The mixture is then put back in the oven to bake.The end product is usually crumbly and moist with a crunchy crust. This bread is dense, meant more as a supplement than as bread meant to be eaten alone. In addition to the skillet method, such cornbread can also be made in loaves, sticks or muffins. In some parts of the South it is crumbled into a glass of cold buttermilk and eaten with a spoon and is often served with homemade butter (Jeremy, Jackson). Johnny cakes, a deviation type of cornbread, is widespread in New England, American Midwest, American South and particularly in Rhode Island.Johnny cakes are made by pouring a batter similar to that of skillet-fried or baked cornbread, but somewhat thinner, into a skillet on the stove with hot grease. This will give and end product similar to a pancake, but still having bread qualities. The derivation of the name is unclear. Some say it may have come from ‘journey cake,’ since it was easily prepared by travelers. It has been claimed that the origin of this term is related to the Northern slang for Southern soldiers during the American Civil war, ‘Johnny Reb,’ but this claim is inconsistent with the fact that the term was in use during the 18th century† (What is Cornbread? 2008).Corn pone is a type of cornbread, made of a thick, malleable dough made of cornmeal or hominy grits, shaped by hand and then baked or fried in butter, margarine, lard or bacon grease. Corn pone has been a staple of Southern U. S. cuisine, and has been discussed by many American writers, including Mark Twain† (Betty Fussell 1992). Corn pone is traditionally formed in two to three inch oval shapes and has a crunchy or chewy texture. The term â€Å"corn pone† is sometimes used as a noun to refer to one who possesses certain rural, unsophisticated peculiarities, or as an adjective to describe particular rural, folksy or ‘hick’ characteristics.The term is sometimes intended as a pejorative, often directed at persons from rural areas of the southern and Midwestern U. S. â€Å"Hot water† or â€Å"scald meal† cornbread and is unique to the American South and is made by pouring self-rising cornmeal batter made with boiling water into a skillet of hot oil on a st ove top. The crust will turn golden brown and crunchy while the center remains crumbly and mushy. These small fried breads are soft and very rich. Sometimes, to ensure the consistency of the bread, a small amount of wheat flour is added to the batter.A thick buttermilk-based batter forms the hushpuppy. Deep-fried rather than pan-fried, these are a common accessory to fried fish and other seafood in the South. When fried properly, the hushpuppy will come out moist and light on the inside, while maintaining a crunchy and medium to dark brown crust. The name is derived from the commonly accepted story that back in the old south, the cooks would fry up left over pieces of dough and through it to the dogs telling them to â€Å"Hush, puppy. †In the United States, the different types of cornmeal used in cornbread divide the North and the South. Northerners tend to use yellow corn meal and Southerners generally prefer white. They also desire to use different flavorings for their corn breads, with the North having a preference for sweetness and adding sugar or molasses, while saltier tastes reign in the South. In Texas, a state favorite has emerged using fresh or creamed corn shredded cheese and jalapeno peppers, influenced by Mexicans.In Vermont, ground nutmeg is often added, and day-old ‘Johnny cake’ is crumbled and served with cold milk similar to cold cereal† (What is Cornbread? ). A popular Northern cornbread, referred to in the south as â€Å"Yankee Cornbread†, contains half cornmeal, half wheat four, milk, eggs, baking powder, salt and sugar. This results in a lighter and sweeter cornbread than traditionally found in the south. Cornbread has become one and the same with Southern cooking, and they do eat a lot of it. But, cornbread is an adaptable, quick bread and extremely easy to make. It is an indisputable American favorite.

Risk Assesment Essay Example | Topics and Well Written Essays - 250 words - 1

Risk Assesment - Essay Example If the 100, 000 people were financially well off, they would have left the city before the storm. In addition, if the number were small, say less than 5,000, the government would use its resources to evacuate them. There is a high association between poverty and crime. From a sociological perspective, the poor are more prone to criminal activities such as stealing and looting whenever such a chance occurs. Bearing in mind that the people left behind were the poor, this theory holds true as they participated in the looting in the city. Additionally, the high number of the affected delayed the recovery process, as the government had to wait for the storm to end before implementing any program. There was a large population of the sick, injured, homeless, and psychologically tortured residents. For this reason, it required more resources to provide rehabilitation facilities, medical services, and housing. As a result, the recovery process was slow compared to a situation where the number of victims was manageable, and the affected had personal resources to assist in various projects such as housing and

Aviation safety and human factors Essay Example | Topics and Well Written Essays - 250 words

Aviation safety and human factors - Essay Example This research will begin with the statement that the aviation industry is one of the most important industries in today’s times. Aviation safety is the responsibility of not just one person or one group it encompasses everyone from the manufacturers to the pilots and even to fliers. Therefore, one might say that one of the major factors controlling safety in the sky is human factors. Research has shown that 50% of all aviation mishaps are caused by human factors. One of the most important human factors in aviation is that of decision making and communication. One of the most important controllers of safety is the pilot. Even minor mistakes such missing a problem indication, misreading signs or making judgmental errors made by the pilot could lead to crashes and accidents. Improper decision making on the part of the pilots could be because of improper sleep, lack of concentration and fatigue.   According to a study in China lack of proper aviation safety training in Chinese p ilots was a major cause of aviation accidents that took place between 1999-2002. This lead to crashes owing to reasons such as overrunning, engine strike, ground object impact and mountain collision, all of which were caused by human factors. NASA Aviation Safety reporting system reported that between 1976 and 1983 35000 aviation accidents were caused by conflicts among aircrafts. This primarily happens through human factors such as failure to control traffic in the skies and failure to send signals to the pilots in time.

The Renaissance Time Period Essay Example | Topics and Well Written Essays - 2000 words

The Renaissance Time Period - Essay Example As such, the Renaissance was reflected in many forms. It was played out in art, architecture, design, literature, as well as contributed a vast amount of influence in politics and economics. In this paper, the fundamental features of the Renaissance will be explored – from its beginnings in Italy to its expansion to the rest of Europe. Also, an examination of life during the Renaissance will feature economic context of the period, its influence in religion and philosophy, as well as its role of science and medicine. Lastly, the Renaissance life will also be tackled by featuring the food, drinks, and architecture during the period. A. Renaissance and its Origin The word Renaissance means rebirth and with this comes the renewed interest in ancient ideals of Greek and Roman language and culture. As a cultural movement, the Renaissance traces back its origin in Italy where city-states were flourishing amidst the backdrop of wars and conflict with their enemies (Britannica Educatio nal Publishing, 2011). In particular, the northern Italian city-states had, through the middle ages, established close trading links with the Eastern Mediterranean. With it came the renewed cultural ties between Europe and the East, which created a tremendous interest in antiquity and had, since then, culminated in Italy in the 1400s and later spread to other European countries. Moreover, during this period, Italian cities adopted an intellectual movement known as humanism. For Italian humanists, what is fundamental is the sight of man, which is considered to be a universal genius, who could take responsibility for themselves. Another feature of the early Renaissance is the emphasis of learning classical literature of the ancient Greeks and Romans whose areas of studies included literature, politics, history, and language, which are now collectively known as the humanities. With the fruition of humanism in northern Italy during the 13th and 14th century, the Renaissance brought with it a new attitude to life and a new outlook in learning and ideas, which later spread through continental Europe and England. B. Economy and trade During the Renaissance period, Italy was composed of city-states that were strategically located to profit from the renewed trade that was developing because of the Crusades. According to Romano (2010), northern Italian city-states, particularly the Republic of Genoa, the Republic of Florence, the Duchy of Milan, the Venetian Republic, the Papal States, and the Kingdom of Naples, became the intermediary areas in Europe’s flourishing trade with the East. As a result, these independent northern city-states became the thriving capital for international transactions and trade. The renaissance economy of Italy in particular depended on the production of wool and silk as well as banking transactions and international trade (Salisbury & Sherman, 2007). Because of the flourishing economy brought about by the expanding trade between Europe and the East, merchants were able to their affluence to gain economic and political control. They were able to give out loans to Kings and maintain various businesses ventures that were vital for economic growth all over Europe. Aside from these, merchants became the leading patrons of the arts as they used their money to sponsor creative undertaking of artists during the Renaissance period (Kelmer and Woods, 1999). For instance, wealthy traders such as

Red badge of courige Essay Example | Topics and Well Written Essays - 500 words

Red badge of courige - Essay Example As in "Hey, wouldn’t it be funny if we all just ran away?" Shortly before his first battle, he sees his first dead body, a gruesome corpse. They entirely appear as the ideal definition of intrepid men, something that makes Henry feel terrible about his trepidation. We are introduced to two men, Jim Conklin "the Tall Soldier" and Wilson "the Loud Soldier." Wilson who is afraid that death will befall him during battle, hands Henry an envelope of mail to deliver after the war. The men finally set out. Even though they are heading into combat, there are oodles of jokes. One guy even attempts to pilfer a horse from a farm and a young girl succeeds in having it back. As the war breaks out, Henry survives, but when the second round of cantankerous fighting begins he is horrified and goes for the hills. This to him was more of a survival instinct after intense thought. Henry comes across a group of wounded men leaving as he heads towards battlefront. He wishes he too had a red badge of courage when he saw their bloody injuries. A tattered and wounded soldier, taunts Henry by asking where his injury is injury is. This gets our â€Å"hero† very nervous and uncomfortable because the turn of events would make him be branded a deserter. Jim Conklin then dies a rather atrocious death before him. Henry takes off and is bonked on the head with a rifle butt by a pretty freaked out colleague in the army only for him to end up back to his 304th company. Due to the confusion which resulted in separation of everyone in the battle no one accuses Henry of desertion. His head injury further makes his colleagues assume a slug grazed him. Yet another war breaks out for which Henry is prepared. He puts up formidable resistance and battles wildly which earns him praise from the lieutenant. Suddenly someone yells, "Here they come!" And sure enough, the Confederates rush at Henry’s group of soldiers. Henry

Human Resource Management Essay Example | Topics and Well Written Essays - 2500 words - 3

Human Resource Management - Essay Example Thus, under management, there exists difference between staff authority and line authority. Line authority offers managers the privilege or power to issue commands or orders to other employees or managers. Line authority establishes subordinate-superior relationship. Thus, managers connect line managers with administering various functions like production or sales which are very important for the survival of a business or industry. Line authority ushers a relationship which is advisory in nature. Line managers have line authority whereas staff managers normally have staff authority. However, staff managers do not have authority down the chain of command. Staff managers always have supportive or advisory functions. However, line managers who give the busiess the biggest headache are the ones who normally meet the business goals but make life traumatic for the business with their idiosyncratic demeanour. These are the persons who are usually blamed for showing an attitude issue: a poor , a bad, a negative attitude. Such idiosyncratic demeanour may result in either diminishing or low productivity, increasing or high error rate thereby resulting in the deteroiration of quality, frequent infringmetn of procedures and rules, lack of cooperationf from subordinate employees or lack of team spirit, poor overall performance of the business, large employee turnover and acute resistance to change in the organisation (McConnell 2010:314). As Boxall and Purcell (2003) rightly said that "here is no such thing as the single HR practice of the firm. It is more accurate to imagine the HR practices of the firm as norms around which there is variation due to the idiosyncratic behaviour of line managers† (as cited in Redman and Wilkinson, 2009), this research essay will make an earnest attempt whether there exists a single HR practice of the business as this will be influenced due to idiosyncratic behaviour of line managers in a major way. â€Å"Line Manager – Definiti on† The front line managers are one who can be accountable for the success or failure of a company and to whom much authority has been delegated for decision making and with whom the CEO is likely to spend less time. Thus , the front line managers may be general managers of sales or R&D department , floor- shop supervisors , general managers of call centres or restaurant chains. Line managers occupy a pivotal position in any organisation as they boost and motivate the morale of the employees who design, manufacture and market the company’s services or products to end consumers. Line managers are like backbone of a company as it is they who administer its execution. CEO of a company is briefed with the current happenings in the company due to the feedback loop given by the line managers . Thus , the line managers are a vital part of CEO team and comprises of senior functional heads , executive team or major investors or customers of the business. CEO should see that the line managers are being given much significance as they comprise a vital group in the management cluster , sharing much of his time by lisentening to them and employing the feedback of their interaction with the line managers to mobilise the whole organisation and

Economic Essay Questions Example | Topics and Well Written Essays - 1500 words

Economic Questions - Essay Example While low levels of inflation are manageable, higher levels can wreck havoc on an economy. Inflation at any level acts as an invisible tax on savers. Any money saved is capable of purchasing less goods and services. This harms vulnerable groups such as senior citizens who rely on savings more heavily than other groups. It also provides a disincentive to save. Also if growth is too rapid it can risk a shock to the system by bursting an economic bubble, like the tech bubble of the nineteen nineties or the recent housing bubble. Deflation and unemployment are the dangers of the recessionary side of the business cycle. Deflation is a decrease in the price of goods and services. The real danger of deflation is falling into a deflationary spiral. A deflationary spiral occurs when consumers expect prices to fall, so they delay spending. Retailers and suppliers need to provide goods and services so they lower prices. If consumers do not spend producers are forced to cut back on costs, including labor, which increases the incentive for consumers to save and not spend. Unemployment can soar and many firms can be forced to shut down. A deflationary spiral is part of the cause of the Great Depression. Unemployment above natural levels harms the economy its participants. People out of the work force longer than frictionally required can start to lose skills, which can limit long term employability. Unemployment also reduces the ability of families to provide necessities and luxuries for themselves. This is all compounded by the general negative psychological effects of unemployment on the unemployed. For the economy it is also harmful. It means productive capacity is idle and the amount of goods and services the economy can produce falls. It is necessary to intervene to protect against the dangers of inflation, deflation, and unemployment. Intervention can be taken

Working Conditions in the 1900 Essay Example | Topics and Well Written Essays - 250 words

Working Conditions in the 1900 - Essay Example Following the high commercialized trade on slaves in European nations and America, the white settlers and colonialists had an ease in employing and commanding what they wanted in their workforce; and were highly discriminated. The situations were exceptionally harsh for the blacks. The reconstruction period in early 1900 undermined the working and living environments of the blacks. Black codes were used to proclaim the white supremacy. Treatment further exceeded to black’s right to exercise their voting right, intermarriages, unemployment in other vital sectors and being exposed to high levels of punishments (Murrin et al, 2011, pg, 465). Â  Despite such working conditions in early 1900, working conditions began to change and improve for the typical laborer organized mannerism. Trade unions were established and were used to increase workers count as well as to increase their wages (LaWarne, 1975, pg). The Congress also amended some clauses of the constitution in preference to changing the black codes that undermined the blacks (Murrin et al, 2011, pg 465). Â  It is expected by many workers that some conditions are effectuated to improve and provide a good and conducive environment. A managerial proper system is one of the major changes today being made. This is to ensure and strategize a proper working, organizational structure that prioritizes workforce conditions. Time should also be considered, and extra wages should be implicated in overtime hours. For senior workers, should also be allocated allowances to meet the unbecoming demands they meet while encountering their work.

Art and Protest Paper Essay Example | Topics and Well Written Essays - 2000 words

Art and Protest Paper - Essay Example It is what makes us be well rounded and thoughtful human beings. Art exists in our daily life Art is created when a person, with the intention of joining another person or other people to himself so as to share one feeling expresses that feeling through certain external actions. To give an example: if a boy experiences, let us say, fear after encountering a wolf and relates to that that encounter, he may narrate that encounter to others in order to evoke the feeling of what he has experienced in other people. Even if the boy had not encountered a wolf but he was afraid of one, he may decide to evoke this fear in others by inventing an encounter with a wolf which he recounts to his listeners. This is a form of art. In the same way, it is art if a man, who has experienced either the attraction of enjoyment or the fear of suffering, expresses his feelings in marble or on canvas so that others share in these feelings. It is also art if a man imagines feelings and decides to express them through sounds so as to affect their feelings (Karen 2). Source: http://protestgraffiti.blogspot.com/ We cannot deny that art comprises a large portion of our daily life that we hardly even pause to think about it (Jasper 130). Everything we use from tables, desks are works of art because somebody designed them. That is art. We can as well define art as something that is functional and in most cases aesthetically pleasing the eyes. Art is always in a constantly changing state making it difficult to pin down a specific definition to it. The type of art will differ from one artist to another. For some, art is used as a means expression through the creation of fictional characters. For others, it is the establishment of a world no one else has seen (Jasper 140).   When it comes to writing, each and every writer is different. Some writers may spend an entire paragraph describing how a character moves across a room while other will directly state that the character moved across the roo m. Some will use a ton of punctuations when writing their poetry; others use just the basic amount, while others don't use any punctuation at all.  Some poets will always use perfectly rhyming words while others will prefer an open verse. A good example is Rick Riordan, a top seller yet he is a simplistic writer. In contrast Stephanie Meyer uses a lot of detail and is also a top seller. Writing As Art Using the stroke of a paintbrush, a painter expresses himself on the canvas. Add more paint, broader strokes, different colors and the artist gets an image, a creation. Just like a painter, with the stroke of his pen, a writer begins a creation, a work of art. By arranging words and sentences, the writer creates a big picture just like a painter uses paint and brush to produce a picture. Art involves creating significant or beautiful portrayals. When we picture the things that stir us and move us emotionally, many of them are pieces of writing. Some of them are hundreds of years old, but they still contain the power to elicit visceral and powerful responses. When we think of any sonnets by William Shakespeare, Martin Luther King’s ‘I Have A Dream’ speech or the Declaration of Independence we are reminded of the emotional moments when they were read out (Hooper 65). The word contained in these writings are no less powerful today than the when they were first heard yet it is many years since they were composed. This is the essence of art, to evoke emotions. There are hundreds of

Swot Analysis Example Essay Example for Free

Swot Analysis Example Essay The S.W.O.T Analysis outlines the key strengths, weaknesses, opportunities and threats that I face at the moment. Hopefully at the end of the year I will be able to look back on these and think of how I have improved. My strengths all seem to come from learning through my Diploma level of Btec Graphic Design. Studying Fine Art and Graphics has allowed me to generate and develop ideas through sketchbooks. In these subjects I have used photography and photoshop to an beginner/intermediate standard, I also invested in a 13 MacBook Pro by Apple which I love. It helps me generate art pieces that has received a lot of compliments. In Graphics, I have had to reflect on ideas so that I could meet the mark scheme. I think my passion for learning comes from my attitude in high School, I was brought up in a positive environment with lots of encouragement that helped me a lot with school. I may not have had the best grades, but I have always had an enthusiasm to learn and especially for art. When I come up with an idea I dont really see any ways of improving them. This needs to change during the year, I need to learn to develop properly otherwise my ideas are not going to be fully realized. In the next 3 years I am going to have a lot of opportunities, mostly set by the university and others I have to set up myself. Live projects are going to give me a good idea about how to deal with clients and what their feedback is going to be like. Student life is going to help me socially, might make me a bit more confident in myself and help me over come my shyness and the fear of speaking in front of crowds which will then help my work. I feel that maybe, if I let these threats get out of control, it will affect my performance when working. The idea is to recognise these threats or fears and control them in order to produce my best work.

Quantitative and Qualitative methods Essay Example for Free

Quantitative and Qualitative methods Essay On being Sane in insane places Rosenhan, (1973). Rosenhan orchestrated one of the most famous studies criticising basic psychiatric concepts and practices; his intention was to test the hypothesis that psychiatrists cannot reliably tell the difference between people who are genuinely mentally ill and those who are not. (Coordination Group Publications 2009; Richard Gross 2010).  Eight psychiatrically normal people presented themselves at the admissions offices of twelve different psychiatric institutions in the United States complaining of hearing voices or auditory hallucinations, all eight were admitted, eleven with a diagnosis of schizophrenia and one with manic depression; after which they stopped claiming to hear voices and assumed their normal selves. They were eventually discharged with schizophrenia and depression in remission; however it took an average of nineteen days to convince staff that they were well enough to be discharged. (Coordination Group Publications 2009; Richard Gross 2010). Rosenhal has claimed that psychiatrists cannot reliably tell the difference from those that are sane and insane, Rosenhal argues that psychiatric labels stick in a way that medical labels do not therefore everything a patient does is interpreted in accordance with the diagnostic label once it has been applied; he suggested that instead of labelling a person as insane we should instead focus on the individuals specific problems and behaviours. (Rosenhal D. L. 1973). The study demonstrated the limits of classification and also the appalling conditions in many psychiatric institutions; this has stimulated considerably greater research and has led to many institutions improving their philosophy of care. Rosenhal, like other anti-psychiatrists is arguing that mental illness is a social phenomenon and merely a consequence of labelling although those who suffer from severe mental illness might disagree. (Rosenhal D. L. 1973) Validity is much more difficult to assess than reliability as for most mental disorders there is no absolute standard against which diagnosis can be compared, the primary purpose of making a diagnosis is to enable a suitable programme of treatment to be chosen thus aiding in an individuals potential recovery. Bannister et al (1964) found that there was simply no clear-cut connection between diagnosis and treatment in one thousand cases, one reason for this seems to be that factors other than diagnosis may be equally important in deciding on a particular treatment. (Coordination Group Publications 2009; Richard Gross 2010). Construct validity is the most relevant form of validity in relation to diagnosis, according to Davison et al (2004), the categories are constructs because theyre inferred, not proven entities; a diagnosis of schizophrenia doesnt possess the potential status of a physical disease, but even in the more extreme psychotic states its not possible to separate or divorce such a debilitating illness from the individual. (Coordination Group Publications 2009; Richard Gross 2010).  Davison et al believe that the DSM diagnostic categories possess some construct validity, some more than others; however, according to Mackay (1975): The notion of illness implies a relatively discrete disease entity with associated signs and symptoms, which has a specific cause, a certain probability of recovery and its own treatments. The various states of unhappiness, anxiety and confusion which we term mental illness fell far short of these criteria in most cases. (Richard Gross 2010).  Pilgrim (2000) argued that that calling madness schizophrenia, or misery, depression, merely technicalises ordinary social judgements. What is gained by calling someone who communicates unintelligibly schizophrenic? Similarly Winter (1999), argues that: Diagnostic systems are only aids to understanding, not necessarily descriptions of real disease entities. (Winter, 1999).  Classifications are needed in psychiatry, as in medicine, primarily to aid communication regarding the nature of patients problems, prognosis and treatment. It is invaluable when exchanging and/or communicating information about individual cases if there is some agreed universal terminology available and if a label can be assigned that distinguishes one patients disorder from anothers. (Claridge and Davies, 2003; Gelder et al., 1989; Richard Gross, 2010). The fact that there are different classification schemes demonstrates that theres a certain degree of arbitrariness about how people are diagnosed, DSM-IV and ICD-10 merely represent the current beliefs of experts in the field regarding how such psychological disorders should be classified. (Richard Gross, 2010).  The fact that they, (DSM and ICD) are not identical indicates that the diagnostic categories they suggest are somewhat arbitrary and often represent compromise. This is bound to be the case, since the contents of both merely result from decisions made in committee by groups of professionals, experienced in their own fields, but often of differing theoretical persuasion or clinical expertise. (Claridge and Davis 2003; Richard Gross, 2010).

Characteristics of a Capitalist Society

Characteristics of a Capitalist Society Title: What social, economic or cultural characteristics define a society as capitalist? Which characteristics have held constant, and which been transformed, in the period since the late 18th century? According to sources, it was William Makepeace Thackeray who initially applied the notion of ‘capitalism’ in 1854 to define the ownership of capital. Throughout the history, the term capitalism has been closely associated with other related notions, including: market capitalism, laissez-faire (pure capitalism), economic liberalism, private enterprise etc[1]. Capitalism transformed feudalism in the Western world, namely Britain, from where it had flourished throughout Europe predetermining economic, cultural and political developments of the then society. Later, over the 19th and 20th centuries, capitalism formed the grounds of industrialization[2]. Nevertheless, namely the eighteenth century became crucial in the foundation of capitalism concept after the first economic school was established in Britain. The school has produced much of the fundamental thought in the field of classical political economy supported by the invaluable contributions of David Ricardo, Adam Smit h, John Stuart Mill, and Jean-Baptiste Say et al who thoroughly researched various ways goods were produced, distributed and exchanged under market conditions. Namely, those classical thoughts have set the foundations of the contemporary perception of capitalism[3]. During the 18th century the concept of capitalism was much commercialized and dominated by merchants. Consequently, by the end of 18th century, mercantilism was in dire straits since mercantile activity could not longer provide sufficient resources to maintain military expenditures of those states that depended on commerce. The subsequent industrial revolution was another driving force that had intensified the crisis since the new industrializing countries were questioning the true value of mercantilist practices. In the course of the industrial revolution, merchants were replaced by industrialists to dominate the capitalist system and diminish the roles of conventional handicraft labourers, including guilds, artisans and journeymen. Other effects involved the advancement of bourgeoisie as a dominant social class as well as immense mechanization of agriculture. Being the center of the Industrial Revolution in the mid-18th century, Great Britain made a considerable influence on the ne w perception of traditional mercantilist doctrines through the works of economic theorists who claimed that the global wealth was constant and only states were able to increase their own wealth at the account of other (weaker) states. According to Marx, since the last third of the 18th century industrial capitalism should be associated with the following factors: (1) development of the factory system wherein manufacturing was based on the complex division and exploitation of labor within work processes; (2) routine designation of work duties; and (3) the overall dominance of the capitalist mode of production[4]. In the mid-18th century, French physiocrat David Hume much contributed to the promotion of free trade as well as the concept of land as the main source of wealth. Later on, in 1759 Franà §ois Quesnay outlined further features of capitalism in his Tableau Économique, wherein he provided the first ever analytical description of the economy, having predetermined the grounds for the economic theory forwarded by physiocrats. These critical views were strongly supported by Anne Robert Jacques Turgot who advocated free trade in contrast to customs duties and tariff. More precisely, Richard Cantillon featured the notion of long-run equilibrium being the balance of income flows, pointed out the dependence between land and prices, and the impact supply and demand had on short-term prices[5]. 1776 marked the appearance of Adam Smith’s The Wealth of Nations wherein the economist defended his standpoint regarding natural liberty system and fiercely opposed mercantilism. At this point, according to economic theorists, the roots of classical political economy were put down. Specifically, the economist forwarded a couple of capitalism-related concepts that are of great theoretical and empirical importance today. For instance, Smith’s ‘invisible hand’ theory of the market indicates that individual interest is a core prerequisite of collective social good (wealth). While forwarding his liberal economic concepts favoring free markets, Smith was vehemently opposed by the sentiments of then domineering mercantilist society[6]. In particular, Smith severely criticized all forms of state intervention in the economy, as well as restrictions imposed by a state including duties and tariffs, and monopolies, on the other hand. At that he held a strong view that market alone was able to fairly redistribute all the available resources. More than that, Smith advocated retaliatory tariffs as indispensable part of free trade, wherein patents and copyrights encouraged innovation[7]. In a while, Smith’s views were supported by David Ricardo the author of the economic law of comparative advantage forwarded in 1817 in The Principles of Political Economy and Taxation, explaining mutual benefits of trade between the parties, regardless all possible economic differences between them. Thus, the notion of free trade was proven. Guided by the Say’s Law, Ricardo emphasized on the significance of full employment enabling a competitive economy with normal equilibrium[8]. Furthermore, Ricardo advocated strong interrelation between the changes in credit and monetary quantities and inflation, and emphasized on the diminishing returns highlighting the interdependence of additional inputs and outputs[9]. Following Smith’s ideas, Karl Marx clearly differentiated the use and exchange value of commodities in the market. Hence, Marx perceived capital as the value created through the purchase of commodities in order to create new commodities which exchange value would exceed the amount of initial purchases. Moreover, Marx considered the use of labor force featured by certain exchange value (i.e. wage) as a sufficient commodity in the capitalist society. Though, according to Marx, the value of labour force has always been less compared to the value potentially gained by the capitalist out of its use. Such principle difference, as Marx argues, creates surplus value extracted and accumulated in the capitalist society. Marx’s fundamental work is named Capital, where he clearly distinguished the capitalist mode of production. Precisely, to provide a relevant evidence Marx explained how the surplus was extracted by the capital owners from workers through the sale-value of produced commodities[10]. In due respect, Marx claimed that namely surplus value extraction laid the grounds for a struggle between the classes. Thus, Marx considered labour as the primary source of profit. In addition to this, Marx held a strong opinion regarding an exploited labor as the driving force that could revolutionize socialist-style economies. Herewith, the analysis of Marxian thinking assumes that centrally-planned economies mainly established in the former communist societies to a great extent reflected the features of state capitalism through the exploitation of labor force. Subsequently, in 1916 Vladimir Lenin transformed the notion of Marxian capitalism into imperialism claiming monopoly capitalism as the highest stage of capitalism society in his Imperialism, the Highest Stage of Capitalism[11]. The German Historical School provided fresh insight into the perception of capitalism as the efficient system that supplied markets with production. In such a way, this approach highlighted the core difference between capitalism and previous modes of economic activity since capitalism assumed principal shift from medieval restrictions imposed on money and credit to the monetary economy emphasizing on the profit. Another prominent thinker that influenced the understanding of distinguishing characteristics of capitalism in the 19th century was Max Weber, German social theorist. Weber mainly concentrated on market exchange conversely to production, as the main distinguishing characteristic of capitalism. At that, he pointed out that within the capitalist mode enterprises focused on the rationalization of production by maximizing productivity and efficiency[12]. In his fundamental work 1904-1905 The Protestant Ethic and the Spirit of Capitalism, Weber traced the way capitalism transforme d previous economic systems. For this purpose, the theorist highlighted the ‘spirit of capitalism’ particular to Puritan comprehension of human laboring. Weber deemed that a devotion to God helped the Puritans to lay the foundations of the then economic mode. Compared to Marx, Weber regarded capitalism in a broader perspective rather than merely a result caused by the alterations in the means of production[13]. Therefore, capitalism, from Weber’s viewpoint, was the advanced economic system that had ever been developed throughout human evolution. In particular, Weber identified the following distinguishing characteristics particular to capitalism: public credit, corporate business, and expansion of bureaucracy. Being opposed to socialist remarks against capitalism, Weber himself criticized the very economic system as one that posed threat to the conventional cultural values shared by the society as well as the one that constrained human freedom. Namely, Weber much criticized ‘spiritless specialists’ and ‘heartless hedonists’ who had nothing in common with the genuine Puritan spirit particular to capitalism[14]. During 1930-s, John Maynard Keynes had a tremendous influence on the notion of capitalism and the role of monetary policy. The British economist emphasized on the important functions of monetary policy within economic policy. In his The General Theory of Employment, Interest, and Money 1937 he argued that capitalism was not able to fully recover from the slowdowns in investment. At that, Keynes claimed that the economic mode particular to the capitalist society could sustain its indefinite equilibrium even in spite of high unemployment. At that, during the 1930s Keynesian approach to economics assumed that laissez-faire capitalist economics was self-sufficient and did not need any intervention from a state to cut down unemployment or boost aggregate demand. Furthermore, Keynes suggested ‘pump-priming’ approach to save the economy from recession in the period of economic down-turn, which involved increase in government borrowing and spending as well as cutting-down taxes. In such a way, Keynes put forward his idea of cutting real wages through the system of their control from the state and deterring from holding money during inflation[15]. This indicates that Keynes much favored state regulation as an effective tool to eliminate economic slowdown. Actually, Keynesian policies enabled the capitalism recovery afterwards the state of the Great Depression[16]. The contemporary academic research on the concept of capitalism is largely grounded on neoclassical economics and the relevant approaches developed by the Chicago School. The modern perception of capitalism therefore favors neutral government regulation and coordination of markets with the focus being placed on property rights’ maintenance; deregulation of labor markets; promotion of corporate governance by private owners; development of transparent financial systems with capital market-based financing in their core. According to Milton Friedman, active follower of Adam Smith’s thinking, under the conditions of free competition social responsibility makes up an indispensable part of any business activity and profit-making. In such a way, Friedman shows how self-interest can benefit the entire society in the modern economic conditions[17]. The major distinctive features of capitalist society were pointed out throughout the 20th century while experts compared and contrasted due system with the centrally planned economic system. In due respect, capitalism has always enabled consumers with free choice, while producers were able to satisfy a consumer demand. By contrast, in the planned economies the production was entirely controlled and directed by a hierarchically-led state policy. Thus, capitalism alone has achieved sufficient delivery of goods and services through the privatization of previously state-owned means of production and infrastructural objects. In addition to this, the notion of capitalism is closely associated with the abolishment of subsidies and free trade wherein capitalist society is prone to perform both rational and irrational actions that are often unpredictable. Namely the last quarter of the 20th century clearly indicated the increasing ability of people and capital to mobilize. Globalization alone has opened a new avenue for the development of both capitalist and non-capitalist models. Today, capitalism is regarded by many as world system featured by all the peculiarities of capitalist trade. Analysts state that such perception of capitalism dates back to the early 20th century imperialism. Following the same fashion, imperialistic policies emphasized on the promotion of capitalistic principles of free trade among countries. Taking the abovementioned features of the contemporary capitalism into account, it is noteworthy that along with many positive effects global capitalism has caused the state of global inequality in income rates, social security, access to strategic resources, and redistribution of world capital. In due respect, since the times of the Industrial Revolution there have been considerable changes boosted by economic growth in such areas as life expectancy, access to educational resources and information and communication technologies, literacy, infant mortality, child labor etc. By and large, global capitalist economy has been dramatically shifted b y the invention and fast application of telecommunications within the last thirty years. Information and communication technologies such as computers, Internet and cell phones have enabled most of the business transactions in virtually any part of the globe[18]. Overall, capitalism promotes economic growth and social standard of living measured by Gross Domestic Product (GDP). According to Adam Smith, free market alone allocates necessary resources and controls production and price, which is particular to the contemporary world capitalist system. Furthermore, capitalist economy, if compared to conventional economic systems and feudal or socialist societies, provides vast opportunities to raise individual income while engaging in new professions or launching private business ventures, for example. As Milton Friedman puts it, competitive capitalism leads to economic freedom and subsequently to the political one where there is no place for the centralized control of economic activity or political repression from the state. Conversely, the variety of market economy transactions causes wide diversity of activities and/or their free choice. In accordance with John Maynard Keynes and Friedrich Hayek, capitalism is a reflection of economic freedom w hich is essential for social survival and development[19]. Thus, many capitalism supporters claim that namely the decentralized system of coordination is the most powerful feature of capitalism. Particularly, the decentralization of economic processes leads to free competition and optimal solutions to the arising challenges. Even the slightest control from then state, according to the Austrian School thinkers, can potentially cause serious inefficiencies since economy then becomes unpredictable in the long-term perspective. One of the major causes of the Great Depression, for instance, was the immense interventionist policy led by the Federal Reserve. Despite such positive views on capitalism, throughout its long evolution this economic concept was fiercely criticized by namely left-oriented proponents. 19th century conservatives, for instance, regarded particular characteristics of capitalism such as commodity production and free market exchange as potential threats to religious and cultural traditions. Other critics associated capitalism with the spread of negligence, corruption, and many other socio-economic problems. Socialists, for example, strived for the state regulation of capitalism rather than its abolishment. Throughout centuries, much of criticism has been received from religious leaders who fiercely opposed the materialist side of capitalism. From a religious viewpoint, it would rather be mixed economy that could meet the demands of society and ensure economic justice. For the most part, critics point out at negative features of capitalism including: inefficient and unfair distribution of power and wealth; monopolisti c tendencies of businesses and corporations; signs of cultural and economic exploitation of cheap and unskilled labour force (including children and/or old people); social alienation, unemployment, economic instability, and inequality to name a few. Nowadays, however, we understand capitalism as an economic system that assumes private ownership and control of wealth and the means of its production. In due respect, state ownership bears limited relation to the essence of capitalism. Both private individuals (entrepreneurs) and companies (corporations and small and medium-sized enterprises) own, operate, and trade capital and labor, as well as other resources for the sake of profit-making. In the contemporary conditions, capitalism is an indispensable component of market economy which entirely excludes any government intervention in the transactions that involve investments, income, distribution, production, pricing and supply of goods and services etc. Furthermore, labour as such is a distinguishing feature that characterizes capitalism in the contemporary conditions of fierce competition. Based on appropriate knowledge and skills, human resources are viewed as the most valuable asset by the majority of employers. Herewith, marke t rules make up a regulatory framework that determines economic developments in the contemporary capitalist state. In most instances, the role of a state is limited to the provision of relevant infrastructure and public goods. This indicates that economic developments are predominantly grounded on the so-called ‘laissez-faire’ principle envisaging a minimum state intervention into the economy. Consequently, the contemporary notion of capitalism highlights the ultimate importance of the control over the means of production by private owners wherein the state role is mainly limited to the protection of property rights. However, such conclusion would be correct only from the pure capitalism viewpoint. By and large, the well-developed contemporary economies present a mixture of public and private ownership and therefore are reasonably referred to as the capitalist mixed economies, where both private capital and state serve their particular roles. In its essence, classical p olitical economy has been strongly interrelated with classical liberal doctrine assuming minimum economic intervention on the part of government. At that economic and social realms were clearly distinguished, wherein state could provide necessary public goods and services[20]. Reference list Bellamy, R. 2003, The Cambridge History of Twentieth-Century Political Thought. Cambridge University Press Burnham, P. 2003, Capitalism: The Concise Oxford Dictionary of Politics. Oxford University Press. Calhoun, C. 2002. Capitalism: Dictionary of the Social Sciences. Oxford University Press. Edgell, S. 2006, The Sociology of Work: Continuity and Change in Paid and Unpaid Work. London: Sage, Ch 1. Erhardt, E. History of Economic Development, Lindner Center Auditorium, Cincinnati. Evans, P. 1997, The Eclipse of the State? Reflections on Stateness in an Era of Globalization. World Politics 50 (1): 62–87. Friedman, M. 1970, The Social Responsibility of Business is to Increase its Profits, The New York Times Magazine. Hunt, E. 2002, History of Economic Thought: A Critical Perspective. M.E. Sharpe Kumar, K. 1978, Prophecy and Progress, London Penguin. Ch. 3. Lane J. Ersson, S. 2002, Government and the Economy: A Global Perspective. Continuum International Publishing Group. Saunders, P. 1995, Capitalism. University of Minnesota Press. Skousen, M, 2001, The Making of Modern Economics: The Lives and Ideas of the Great Thinkers. M.E. Sharpe Wheen, F. 2006, Books That Shook the World: Marxs Das Kapital1st ed. London: Atlantic Books 1 Footnotes [1] K Kumar 1978, Prophecy and Progress, London Penguin. Ch. 3. [2] P Saunders, 1995. Capitalism. University of Minnesota Press. p. 1 [3] M Skousen 2001, The Making of Modern Economics: The Lives and Ideas of the Great Thinkers. M.E. Sharpe [4] S Edgell 2006, The Sociology of Work: Continuity and Change in Paid and Unpaid Work. London: Sage, Ch 1. [5] M Skousen 2001, The Making of Modern Economics: The Lives and Ideas of the Great Thinkers. M.E. Sharpe [6] E Hunt 2002, History of Economic Thought: A Critical Perspective. M.E. Sharpe [7] P Burnham 2003, Capitalism: The Concise Oxford Dictionary of Politics. Oxford University Press. [8] M Skousen 2001, The Making of Modern Economics: The Lives and Ideas of the Great Thinkers. M.E. Sharpe [9] C Calhoun 2002. Capitalism: Dictionary of the Social Sciences. Oxford University Press. [10] F Wheen 2006, Books That Shook the World: Marxs Das Kapital1st ed. London: Atlantic Books [11] E Erhardt, History of Economic Development, Lindner Center Auditorium, Cincinnati. [12] Erhardt (Ibid). [13] Erhardt (Ibid). [14] Erhardt (Ibid). [15] Erhardt (Ibid). [16] M Friedman 1970, The Social Responsibility of Business is to Increase its Profits, The New York Times Magazine. [17] Friedman (Ibid). [18] P Evans 1997, The Eclipse of the State? Reflections on Stateness in an Era of Globalization. World Politics 50 (1): 62–87. [19] R Bellamy 2003, The Cambridge History of Twentieth-Century Political Thought. Cambridge University Press [20] J Lane S Ersson, 2002, Government and the Economy: A Global Perspective. Continuum International Publishing Group.

Use of Disguise in Twelfth Night Essay -- Twelfth Night Essays

Twelfth Night, "there's something in it that is deceivable". Disguise is very important as a theme in the Twelfth Night.   In fact, disguise is a crucial plot to the play.   It is the thread which runs through the play from start to end and holds it all together.   Yet, paradoxically along the way there are many problems, deceptions and illusions, providing a comment on human behavior and creating comedy. Women's parts were played by boy actors in Shakespeare's day, so the audience would have found special sophistication in Viola's part:   a boy dressing up as a woman who, in the play disguises herself as a man. The first example of disguise in the Twelve Night is viola's disguise as Cesario.   It is in fact central to the plot.   I think it is clearly evident that the fluctuation in attitude to the dual role and the situations and tribulations imposed upon the character Viola/Cesario, ends up creating a better understanding of both sexes and thus, allows Viola to have a better understanding of Orsino.   Viola learns that in role of Cesario, she had to be quick on her feet and defend the probing questi... ...sguise feature in the play.   Emotions and intentions are disguised behind an outer appearance, a pretence or an attitude.   Disguise connects the story, the characters and the different scenes in the play.   Without it the Twelfth Night would not be what it is and I doubt whether it would delight audiences around the world time and time again as it does now. "Nothing that is so, is so" Work Cited Shakespeare, William. The Arden Edition of the Works of William Shakespeare: Twelfth Night. Ed. J. M. Lothian and T.W. Craik. UK: Methuen & Co., 1975.

The Tale of the Pardoner in Chaucers Canterbury Tales :: Pardoners Tale

A Look at the Pardoner: the Genius of Chaucer   The Canterbury Tales is a literary masterpiece in which the brilliant author Geoffrey Chaucer sought out to accomplish various goals. Chaucer wrote his tales during the late 1300’s.   This puts him right at the beginning of the decline of the Middle Ages.   Historically, we know that a middle class was just starting to take shape at this time, due to the emerging commerce industry. Chaucer was able to see the importance and future success of the middle class, and wrote his work with them in mind.   Knowing that the middle class was not interested in lofty philosophical literature, Chaucer wrote his work as an extremely comical and entertaining piece that would be more interesting to his audience.   Also, Chaucer tried to reach the middle class by writing The Canterbury Tales in English, the language of the middle class rather than French, the language of the educated upper class.   The most impressive aspect of Chaucer’s writing is how he incorporated into his piece some of his own controversial views of society, but yet kept it very entertaining and light on the surface level.   One of the most prevalent of these ideas was his view that certain aspects of the church had become corrupt.   This idea sharply contrasted previous Middle Age thought, which excepted the church’s absolute power and goodness unquestionably.   He used corrupt church officials in his tales to illustrate to his audience that certain aspects of the church needed to be reformed.   The most intriguing of these characters was the Pardoner.   Chaucer’s satirical account of the Pardoner is written in a very matter-of-fact manner that made it even more unsettling with his audience.   Chaucer uses his straightforwardness regarding the hypocrisy of the Pardoner, suggestive physiognomy of the character, and an interesting scene at the conclusion of the Pardoner’s Tale to inculcate his views of the church to his audience. The way that Chau cer used these literary devices to subtly make his views known to an audience while hooking them with entertainment, shows that Chaucer was truly a literary genius.   The first of these devices, his straightforwardness and matter-of-factness regarding the Pardoner’s hypocrisy, is used first to appall his readers, and then to cause them to take a second look at the church in their own society.   Chaucer knew that most of his audience lacked the ability to fully understand his views, but he hoped that by using this device he could plant seeds of reason in them that would lead to reform of corruption he saw among church officials like the pardoners.

Countries Can No Longer Exclude Immigrants Essay -- Immigration, Immi

Introduction In today’s world migration is a social phenomenon that affects a variety of countries. Nations are either experiencing an influx of immigrants or have the problem of individuals exiting their country. This movement of people between nations gives rise to a multitude of problems. The issue that this paper will explore, using examples from around the world, is that of incorporation. How are immigrants incorporated into their new social and geographic setting? Is this a smooth process or are immigrants locked in a period of liminality (transition stage) where they are literally and figuratively neither here nor there? In addition, are there possible solutions that can better facilitate the incorporation of immigrants and the movement of people between nations? Taboo, Liminality, and Boundaries â€Å"The idea of Society is a powerful image. It is potent in its own right to control or stir men to action. This image has form; it has external boundaries, margins, and internal structure. Its outlines contain power to reward conformity and repulse attack. There is energy in its margins and unstructured areas. For symbols of society any human experience of structures, margins, or boundaries is ready to hand (Douglas 1966:113).† - from Mary Douglas, Purity and Danger In the above quotation Mary Douglas (1960) describes the fundamental aspect of a society. Any organization of humans forms its own boundaries, whether real or imagined, and these have social consequences if crossed. Likewise, as immigrants cross the literal and figurative border of a state, they transgress both the social and geographic boundaries of the society in question. For most migrants the transition or â€Å"rite of passage† from one country to another ... ...drick A. Praeger, Inc. Espenshade, Thomas J. 1996 Contemporary American Attitudes Towards U.S. Immigration. Migration Review:539-541. Hastings, Donnan, and Thomas Wilson. 1999 Borders: Frontiers of Nation, Identity, and State. Oxford: Berg. Tarvarainen, Sinikka. 2006 African’s Dramatic Odyssey End in Homelessness in Spain. Deutsceh Press: 1-2. Turner, Victor. 2005 Betwixt and Between: The Liminal Periods in Rites de Passage. In Magic, Witchcraft, and Religion: An Anthropological Study of the Supernatural. 6th edition. Lehmann, Arthur C., with James Meyers and Pamela A. Moro, ed. Pp. 95-105. New York: McGraw-Hill. van Gennep, Arnold. 1960 The Rites of Passage. Monika B. Vizedom and Gabrielle L. Caffee, trans. Chicago: University of Chicago Press. White, Gregory. 2001 Risking the Strait: Moroccan Labor Migration to Spain. Middle East Report: 26-27.

Explain the principal social perspective

Functionalism is a structural (macro) perspective that suggests that our behaviour is influenced by the society is organised. They believe that the institutions have a major impact on how we behave in the society. The individuals are constrained by the society, and the functionalists views the individuals in the society as a puppets. Functionalists says we as an individual have little power about what we do and the institution influences us. This can be seen in society in form of laws, norms, values (norm underpins values), beliefs and relationship. This theory suggests that the individuals in the society must behave properly; otherwise, they are regarded as deviant and are punished. Functionalism believes that every part of the society are interdependent with each other, which helps society to keep going. It is almost like a human body, where different parts of the body has a function together, which keep it alive and healthy; this is called organic analogy. For instance, the family helps by bringing up the next generation about the patterns of shared and stable behaviour that are called social order. Different social institution such as, legal system, political system, health system, family system and education system work together to maintain a stable society from generation to generation. For instance, the legal system provides laws, norms that underpin values, safety, discipline and order and the health system provides free health services, family system provides help in reproduction that increases the economy. All of these institutions together to form an ‘integrated whole’ society or social structure. The major function of these social constitutions are to make individual to follow the norms that underpins values and internalize them, which leads to value consensus. According to Talcott Parson, society is based on value consensus where shared and common values and behavioural norms lead to a common culture. Consensus is an agreement in the society about the values, and have freedom, equality, justice and fairness. These values are acquired by passing down from generation to generation, through primary socialisation. These values benefit everybody equally, some the example of values that exist in our society are right for equality, justice and privacy. There are mechanism of social control in the society, like punishment and rewards. Socialisation and social control ensure that there is equilibrium in the society. The process of socialisation achieves equilibrium in the society, whereas family, religion, law and mass media, which are the agents of socialisation, are responsible for maintaining the equilibrium. The functionalist believes that the western societies are meritocratic, which means the system rewards the individual in the society based on their effort and talent and social mobility is possible in this system. They also believe that people in the society can achieve status by working hard and there is equality of opportunity in the society. Talcott Parsons proposed the functionalist approach, which considers health and illness and assumes negative definition of health. He described that illness is a form of deviance that distracts proper functioning of the society, in the same way that crime does. Ill members in the society must perform a social role where sick role consists of four elements, two of which are right and responsibilities. The rights associated with the sick role was to be excused from normal social obligation and be cared for, whereas the responsibilities were to take steps to get better and co-operating with the medical professionals such as doctors. This view suggests that ill must be cared for and must be dealt with as soon as possible in order for the society to run smoothly. 1. Marxism The founder of Marxism is Karl Marx (1818-1883), who was a German philosopher, economist, sociologist and revolutionary socialist. Marxism structural (macro) perspective, where our behaviour is determined by the way society is organised. The social institutions such as laws, rules and norms have big impact on how we behave and we are controlled by the society. Marxists believes that the society is not interdependent, instead it believes that economy is the base or infrastructure of the society, and our behaviour depends upon the economy of the society. Marxists sees the society as a system that operates to make profit for the upper class. Whereas the working class are socially engineered to conform the needs of the upper class who benefit from the societies using capitalist economic system. Capitalists exists all around the world and the economies of industrial societies in the west are based on capitalism. Marxists explains that the capitalists economies compromises two main social class; the capitalists and the workers. The upper class people were the capitalists who were regarded as powerful, whereas the workers or the labours were the lower class people and were seen as powerless puppets. The capitalists exploits the workers since they do not get recognition for what they do as get have minimum wage and make surplus profit by persuading the lower class to buy the goods by advertising. The capitalists are opposite of socialism since the capitalists control what we think and what we do, the working class people are ‘brain washed’ into accepting set of beliefs that benefits the capitalists. These messages are seen to be transmitted through the cultural institutions such as media, which are controlled by the capitalists to influence the workers. The capitalists creates the dominant values that benefits the powerful and disadvantages the powerless. For instance, the monarch claim their position as god gifted and the religion help supports their point, due to which the working class people are convinced to what have to say since they have faith in their religion. Inequality in capitalist societies still exists and is unfair but they do not recognise it because the capitalists convince them that it is their fault for not achieving what they want. For instance, the capitalists would convince working class by saying the GCSE result of upper class is higher than that of lower class because they have been able to provide private tutors for their children, and it would be their fault if their children got low grade, since they were not able to provide their children with private tutors. Marxist believes that the definition of health and illness and the health and social care services provided to the powerless serve the interests of the powerful dominant classes. The capitalists regard people who do not produce wealth as unhealthy. Marxists believe that doctors are the example of agents that work for capitalists interests rather than those of patients so that they can go to work as soon as possible and provide the capitalists with healthy work force. The government allows the capitalists to make profit from the products that cause health issues, such as alcohol and tobacco. The industries that capitalists establish cause to pollute the atmosphere and produce toxic waste that affect the people and get ill. This approach believes that illness is related to difference in the social class. For instance, poverty-stricken areas have higher levels of illness and have lower life expectancy. According to this approach, the government do no handle this issue as this would make people ill, as this leads this money and the capitalists would make advantage of it. 1. Feminists Feminism is a range of movements and ideologies that work towards goal, which establish and achieve equal political, economic, cultural, personal and social rights for women. Feminism seeks to establish equal opportunities for women in different sectors like education and employment and supports for equal rights and equality of women. The feminists believe that gender inequality still exists in today’s society. Feminism is a perspective that believes that women are disadvantaged in the society and should have equal rights with the men. The feminists are critical of patriarchy. Patriarchy is a social system where the men hold the power and authority. The women have fought throughout the history for their rights and equality, which caused creation of waves of feminism. The first wave was observed in the mid late 19th century, campaigning for the change in rights for the women in early 20th century. They campaigned for two main strategy; right to vote and right to be educated. In 1928, the women were given the right to vote, but only rich women over 30 who owned property were allowed. The second wave of feminism was observed from 1960s, this lead to the formation of Women’s Rights Movement (WRM) and Women’s Liberation Movement (WLM). These organisations campaigned for right to equal pay act, domestic violence, sex discrimination, employment, violence services, education, family and health & social care. WRM and WLM were successful in achieving their rights for Equal pay Act in (1970), Sex Discrimination Act (1975) and right to be educated and be employed. Due to variation in opinion of causes of gender inequality and solutions to it, there was formation of three types of feminism; liberal feminism, Marxist feminism and radical feminism. Liberal feminism proposed that gender inequality stills exists in the society because of social and cultural attitudes that is gained by the process of socialisation i.e. primary and secondary socialisation. Liberal feminist helped to promote equality through Sex Discrimination and Equal Pay Act. Marxist feminism explained that the capitalists to earn profit using women. They would persuade women to buy groceries such as fabric softener, so that they would spend their money and exploit them. Radical feminism explains that the society is ruled by the men, whereas the female are oppressed, exploited and are regarded as second-class citizen. It states that men exploit women by relying on free domestic labour and men may use aggression to control women in the home. Through the gender role socialisation, wo men are convinced to accept female subordination and see motherhood as a key goal in life. The feminist writers have focused male domination in the medical profession and its effects on women. They are concerned with the way in which pregnancy and childbirth have been regarded as a medical issue rather than as natural process. Feminist writers have protested on the way which the medical professions and related pharmaceutical industries have given low priority about development and promotion of male contraceptives. It explains how women had to face medical conditions such as mental health, anxiety and depression using the contraceptives, due to which their position in the society is exploited. Theorist have been concerned about the impact of social inequality on women’s health and dual role of women. 1. Interactionism The founder of interactionism was Max Weber. Interpretivist describe that the society and the social structure are seen as the creation of individuals. Unlike functionalists, they see individuals of the society as actors not as puppets. The individuals have free will and are able to make choices of their own. Unlike in the functionalism, the power come from bottom to up. They believe that the people’s choices or decisions are influenced by how they make sense of social situations. For instance, marriage means different things to different person; an individual whose parents are divorced might have negative definition of marriage, whereas the individual who have grown up in a good family might have positive definition of marriage. The Interpretivist suggests that people make impression on how you perceive symbols, they make impression on what you wear. For instance, people will make assumption that you are smart, just because you wear glasses. These theorists are concerned with the small or micro scale situations rather than the systems, they focus on the individuals in social interaction situations. Interpretivist believe that our identity is based on how we see ourselves or how other sees us. For instance, if a student in the school is praised and us labelled as smart, then he/she might do better his/her studies as this helps to boost their self-esteem. We get influenced by media, friends and family about how we see ourselves. According to Browne labelling refers to â€Å"defining a person or a group in a certain way-as a particular ‘type‘ of person or a group†. According to Interpretivist people are attached to the labelled and it can actually damage some group of people such as disabled people. The person labelled behaves in the same way expected and they have fulfilled the prophecy and lived up to the label. Interactionist believe that health and illness are the product of social construction that affects people’s wellbeing. They believe that disease is socially constructed†. Disease does not exist as a social phenomenon until it is somehow perceived as existing† (Rosenberg 1989). This approach focuses on negotiation between the patients and medical practitioners. For instance, a female patient would feel comfortable to talk to female doctor about her reproductive health rather than a male doctor. They are concerned with labelling and self-image and social interaction differences affected by class, ethnicity and age. Symbolic interactionism is critical of Marxists and Functionalists as Interpretivist look individual as subjective through doctor and patient exchange. The argument here is that illness is a social diagnosis among actors rather than just a matter of physiological malfunction. 1. Postmodernism Postmodernism is an approach in sociology as well as in other subjects, which believes that society is changing rapidly and continuously, which is marked as an uncertainty and the social structure are being replaced by whole range of different and constantly changing social relationships. This theory believes that modern society was developed at around 1750s and has been replaced by the end of 20th century due to massive social change. The Functionalists and the Marxism perspective might be interested in modernity as they thought that if properly understood, societies could be improved. But the postmodernists argue that there is no longer a place in sociology for these type of theory. This theory suggests that the postmodern society has no progress, predictability (norms that people would predict to behave), order and continuity, due to which insecurities and anxiety has been developed in people living in postmodern society as people do not know how to behave and what is expected from others. Order, predictability and continuity are essential as it gives us routine and reassurance that provides us safety and security. Society has changed as it has gone through different industrial revolution or industrialisation, technological advances, urbanisation and secularisation. Industrialisation is the process of going from agricultural economy to heavy industrial/manufacturing economy. Secularisation is the decline of belief in religion due to rise of science whereas urbanisation means movement of people from rural areas to towns and cities. Postmodernists suggests that modern society no longer exists and we live in a postmodern era or in post modernity, where the society is media saturated. Due to the revolution of technology, globalisation has occurred where the world has become a smaller place to live in. The mass media has dominated our lives to the extent that we confuse media images with reality. This theory concludes that people in the postmodern society can have their own form of identities, how they want to see themselves or how they want to define themselves. There is diversity, choices and ‘pick and mix’ culture in this society. There is no imposition on people on how to behave and there is flexibility in the work. Due to fluidity and flexibility in the postmodern society, people might feel insecure and unsafe. 1. Collectivists and New Rights Collectivists Collectivists believes that their goal are more important than the individual goals because they believe that society as a whole has more importance than the individual alone. This theory focuses on the importance of the society and community and gives priority to the group goals than the individual goals. This approach aims to address the inequalities in the society due to different levels of wealth and status in the society. With an aim to sort out the inequalities, welfare state was established to get rid of five giant evils; want (poverty), idleness (unemployment), squalor (poor quality housing) and ignorance (underachievement). Services were made free after these giant evils were identified. To eradicate disease existing in the society, NHS service was established in 1948 to make sure that the people lived healthy life. The basic principle of collectivism is to provide people with education, health and social services for the individuals in the society who cannot afford it through taxes then access on the basis of rights as opposed to the ability to pay. These helped to provide foundation for the Welfare State which is based on the collectivists principle ‘cradle to grave’ or child to old age pension. This approach was adopted by The Labour Party who represented workers which aimed for the redistribution of wealth through taxes. In this policy, the government would cut off taxes from the wealthy people and share it with the poor (shares some ideas with Marxists). Collectivists believes that we have equal rights and the government should administer responsibility for Welfare State. The New Rights criticises the Collectivism as it creates the dependency culture. They point out that people become irresponsible, lazy and don not work as benefits are demotivating for the people. New rights The New Right was popular during 1980s. They are the political movement with a considerable cultural influence that looks at individualism and distrust of the state as controlling and interfering in what is essentially the private world of the individual. They proposed to cut the public spending and cut taxes. They wanted the rich people to have more money to spend money as they choose. The New rights was critical of Collectivists stating that the rising costs to government of the welfare state were preventing the economic growth and the individuals were becoming dependant on the welfare state. The New Rights were critical of public services owned/controlled by the government and they preferred pro private services e.g. education and health care. The New Right is argued to favour ‘the rich’, but they believe that everybody in the society has equal opportunity, so anyone can become rich. E.g. Alan Sugar. They believe that people must be responsible for their own and their family’s welfare and they should not be dependent on the government. The New Rights are completely opposite to Collectivism. The most radical New Rights would abolish the Welfare State. g) Bio-medical and social models Bio medical Model Biomedical model focuses on the physical or biological aspects of disease and illness. The doctors or the health care professionals are associated with the care and treatment of diseases in this model of health. The bio medical model accept a ‘negative’ definition of health. The negative definition of health explains that the individual believes that they have good state of health and wellbeing because they have absence of physical illness, disease, injury, mental stress, free from pain and discomfort. The bio medical model of is dominant model in our society since it is based on objectivity thus this model has influenced or convinced people in the society. This model emphasises on diagnosis and treatment of the individuals separately from their living condition, due to which this model is not holistic approach. The reasons for illness are not at the centre of biomedical model. This model believes that health is a biological normality and describe that having ill health is deviant. This model believes that the disease is caused by identical factors such as germs, genes and accidents. They can be identified by having examination tests like blood, urine, saliva test, X-ray and MRI. They accept that the professionals diagnose disease then treatment is identified and cure is offered to the patient. The professionals views the human body as a machine and see things very clinically and do not really take consideration to people’s feeling. They often promote the view that disease or illness is temporary. This model indicates that we all have equal chance of getting ill and some people get ill due to weak health, whereas some people get ill due to factors such as weak sanitation. It assumes that medical treatment has had the most important impact on improving the health of individual. For instance, the NHS helps in the prolonged and preserves life, but this can be argued as health of an individual had already started to get better due to access to clean water, exercise and diet. The strength of bio medical model of health is that it is based on scientific knowledge and research and has provided many effective treatments for disease and physical condition. The bio medical model of health has be successful to provide many effective cure and treatments for disease throughout the history of humankind. The weakness of biomedical model of health is that the treatments can be expensive and require training or expertise to deliver and this model focuses on the individual and pays insufficient attention to environmental and social factors, which is not a holistic approach. Social Model The social model accepts the positive definition of health. The positive definition of health can be described as the achievement and maintenance of physical fitness and mental stability. This model believes that health is a relative concept and a social construct. For instance, being voluptuous centuries ago was a sign of good health, but today’s day it is regarded as health issue or overweight. This model claims that ill health is caused due to social factors (including environmental factors). For instance people can get ill because of the unhealthy diet they are consuming, poor living condition or pollution. This model is critical of ‘modern’ medicine, which are elements of biomedical model. E.g. Iatrogenisis medicine caused deformity in the baby consumed by pregnant mother eaten for nausea sickness. It argues with the biomedical model saying that illness is not randomly distributed and are critical of the assumption that medical treatments has had the most important impact on improving health. Social model can explain why population level health improvements were achieved when social conditions improved late 19th/early 20th centuries due to the improvement of sanitation and supply of clean water the health of population improved, and argues it was not because free health services was delivered to the people. The strengths of social model of health is that it focuses population health and takes a broad range of factors into account and it is widely used and understood by health care practitioners in developed countries. This model offers board and flexible and inclusive way of understanding health and illness. Whereas the weakness of this model is they do not have a clear way of identifying or classifying health problems and this model cannot explain illness or many mental health problems where there are no physical signs or symptoms, which can be distressing. The social model cannot be used to address an individual’s health problems, especially where emergency care is needed.

Difference Entre Ifrs Us Gaap Swiss Gaap Fer

IFRS US generall(a)y accepted ex projectation t separatelyings Swiss generally accepted regularity acting of chronicle principles FER Summary of similarities and differences 2007/2008 rendering 1 IFRS US generally accepted headache family principles Swiss generally accepted story principles FER Summary of similarities and differences 2007/2008 Edition This Pricewaterho physical exerciseCoopers publication is for those who wish to gain a immense on a turn down floorstanding of the discover similarities and differences amidst IFRS, US generally accepted accounting principles and Swiss generally accepted accounting principles FER. No compendious publication faeces do justice to the many differences of detail that inhabit amid IFRS, US generally accepted accounting principles and Swiss generally accepted accounting principles FER. Even if the designateion is similar, on that point bed be differences in the expand application, which could cast off a bun in the oven a material involve on the fiscal dominations.It needs to be stressed that this brochure deals with the main differences only. some(prenominal) much pages would be needed to be much countrywide, merely that was non our intent with this publication. This publication focuses on the measurement similarities and differences most publicly found in radiation pattern. When mode investing the mortal accounting frameworks, readers should consult all the pertinent accounting threadb bes and, where applicable, their national impartiality. Listed companies should as well quest for germane(predicate) securities regulations.IFRS and US generally accepted accounting principles argon globally acknowledged accounting standards for which a broad range of nonional background, interpretations and literary works is available. Swiss generally accepted accounting principles FER focuses on accounting for small and medium sized organisations and groups base in Switzerland if th ere argon questions that ar non answered by a sundry(a)(prenominal) standard, the general principle of a straightforward and mean(a) view should be applied. This summary is based on IFRS and US generally accepted accounting principles readings up to August 2007 and on Swiss generally accepted accounting principles FER as applicable from January 1, 2007.It does non c everyplace Swiss GAAP FER 14 Consoli take c bed mo solveary accounts of insurance companies, Swiss GAAP FER 21 regularity of accounting for charitable, mixer non- turn a fall back organisations and Swiss GAAP FER 26 Accounting of aid proposals. We trust you lead define this publication expedient in helping you identify the distinguish differences between IFRS, US GAAP and Swiss GAAP FER. playing atomic number 18a Accounting framework Historical subsist or paygrade IFRS US GAAP Swiss GAAP FER principally uses diachronic toll, but impalpable summations, property, lay garbage down and equi pment (PPE) and enthronization property whitethorn be re comfortd to bonny esteem.Derivatives, certain(a) some different pecuniary creatures and biological additions be re setd to total value. Full retroactive application of all IFRS effective at the inform image for an entitys start-off IFRS pecuniary prevails, with some optional exemptions and hold in mandatory nonwithstandingions. Reconciliations of network or firing in respect of the choke breaker point account low previous GAAP, of im equivalencetial toneity at the end of that accomplishment and of blondness at the start of the earliest menstruation played in comparatives must be let in in an entitys first IFRS financial statements.No revaluations leave start for certain types of financial instrument. Basically, diachronic woo conference applies. However, for some(prenominal) brace weather sheet positions Swiss GAAP FER defines deviations from that convention ( pleasure ground value ) or includes choices between two options. First- sequence borrowing requires a playation of the foregoing twelvemonth rest period sheet in respectfulness with Swiss GAAP FER only. First-time word meaning of accounting framework First-time adoption of US GAAP requires retrospective application. There is no demand to present reconciliations of upright play or realize or sack on first-time adoption of US GAAP. pecuniary statements fortunes of financial statements 2 days quietus sheets, income statements, vary stop statements, changes in right and accounting policies and notes. mistakable to IFRS, get out three old age unavoidable for reciprocal ohm registrants for all statements except equilibrise sheet. precise accommodations in certain sh atomic number 18 for foreign private issuers that whitethorn domiciliate relief from the three-year requirement. Entities may present every a separate or non- sort out counter ease sheet. Items on the tone of the eternal rest sheet argon generally presented in change magnitude order of liquid state. unsweet registrants should follow second base regulations. equal to IFRS. Balance sheet Does not say a particular set up. A liquidity presentation of assets and liabilities is apply, alternatively of a modern/ non- reliable presentation, only when a liquidity presentation provides more relevant and reliable information. Certain minimum items ar presented on the face of the parallelism sheet. Does not prescribe a particular format. A current/noncurrent presentation of assets and liabilities is utilize un slight a liquidity presentation provides more relevant and reliable information.Certain minimum items argon presented on the face of the balance sheet. A minimum structure is needed. Several items have to be reveal conk outly on the face of the balance sheet or deep down the notes. Income statement Present as any a single-step or multiple-step format. Expenditures atomic numb er 18 presented by function. SEC registrants should follow SEC regulations. A minimum structure is necessitate, both by temperament or by function. Several items have to be disc everyplace apiece on the face of the income statement or within the notes. 3 subject matter Exceptional ( evidential) itemsIFRS Does not use the shape but requires separate manifestation of items that be of such size, incidence or nature that separate apocalypse is demand to relieve the performance of the entity. Prohibited. US GAAP exchangeable to IFRS, but individually of import items argon presented on the face of the income statement and let on in the notes. Swiss GAAP FER Does not use the bourn exceptional, but significant items be to be give away separately. sinful items Defined as being some(prenominal) infrequent and unusual, and be r be. Negative b slighting is presented as an extraordinary item.Total world-wide income and stack away otherwise broad income be expose, pre sented all as a separate capital election statement or have with the income statement or with the statement of changes in stockholders impartiality. mistakable to IFRS except that US GAAP does not have a SoRIE, and SEC rules permit the statement to be presented either as a primary statement or in the notes. Defined as being extremely r be in the context of the ordinary operations and as being not predictable. non addressed. avouchment of accepted income and expense (SoRIE)/ early(a) comprehensive income and statement of accumulated other comprehensive incomeA SoRIE can be presented as a primary statement, in which eggshell a statement of changes in copeowners average-mindedness is not presented. Alternatively, it may be break separately within the primary statement of changes in sh beholders equity. Statement shows capital proceedings with owners, the movement in accumulated profit and a reconciliation of all other components of equity. The statement is presented as a primary statement except when a SoRIE is presented. In this case, only disclosure in the notes applies. well-worn headings but limited guidance on contents. Use direct or validating manner.Statement of changes in sh atomic number 18holders (stockholders) equity like to IFRS except SoRIE alternative. Certain minimum disclosures of components of equity and changes in equity. change take to the woods statements format and method quasi(prenominal) headings to IFRS, but more proper(postnominal) guidance for items holdd in each category. Direct or indirect method employ. uniform to IFRS, except that pious platitude everyplacedrafts argon excluded. connatural to IFRS, but with more guidance regarding contents and with examples of non interchange effects. Cash includes specie equivalents with maturities of three months or little from the balance sheet construe and may include bank overdrafts. akin(predicate) to IFRS. Cash string up statements exposition of cash an d cash equivalents Cash includes cash equivalents with maturities of three months or little from the visualise of skill and may include bank overdrafts. No exemptions. Cash flow statements exemptions Changes in accounting policy entertain exemptions for certain enthronization entities and defined profit formulates. mistakable to IFRS. proportionals and prior year argon restated against opening maintained winnings, un slight particul switch offdally exempted. front year financial statements have to be restated.The notes need to disclose why the accounting principle has changed, the nature of the change and its financial impact. Prior year financial statements have to be restated. Explanation and quantitative disclosure of the effects of errors within the notes. Correction of errors Comparatives are restated and, if the error occurred before the earliest prior period presented, the opening balances of assets, liabilities and equity for the earliest prior period presente d are restated. selfsame(prenominal) to IFRS. 4 opened Changes in accounting estimates IFRS Reported in income statement in the current period and next, if applicable.US GAAP akin(predicate) to IFRS. Swiss GAAP FER Changes in accounting estimates are to be inform in the income statement in the current period and future, if applicable, and to be give away within the notes. Consolidated financial statements Consolidation sticker ground on underwrite, which is the power to prevail the financial and run policies. Control is presumed to endure when parent owns, directly or indirectly by means of subsidiaries, more than one fractional of an entitys right to vote power. Control too engender its when the parent owns fractional or little of the vote power but has wakeless or claimual rights to control, or de facto control (rare circumstances).The goence of currently exercisable potential voting rights is likewise taken into reflexion. Consolidated where the centre of the kinship indicates control. A bipolar integration sit is used, which distinguishes between a inconstant beguile model and a voting interest model. The variable interest model is discussed below. Under the voting interest model, control can be direct or indirect and may exist with less than 50% ownership. Effective control, which is a similar notion to de facto control under IFRS, is very rarely if ever active in practice. Control rinciple applies. Control is presumed to exist when parent owns, directly or indirectly by means of subsidiaries, more than one half of an entitys voting power. Control in addition exists when the parent owns half or less of the voting power but has juristic or campaignual rights to control (e. g. administerholder inscription contract, study(ip)ity in the supervisory body/management body). Special purposes entity (SPE) covariant interest entities (VIEs) are unifyd when the entity has a variable interest that will lift out the majority of the expected losings, receive a majority of the expected returns, or both.A voting interest entity, in which the entity holds a domineering financial interest, is consolidated. If a SPE meets the translation of a qualified SPE (QSPE), the transferor does not consolidate the QSPE. Organisations with a differing assembly line activity are to be considered in the scope of consolidation. This also applies, as a matter of principle, for SPEs. interpretation of subsume Based on significant influence, which is the power to participate in the financial and operating policy decisions presumed if 20% or greater interest. candor method is used. dowry of post- assess results is shown.Detailed information on associates assets, liabilities, tax income and profit/loss is needful. interchangeable to IFRS, although the term equity investment is used instead of associate. Comparable to IFRS. Voting rights = 20% and 50% and control cannot be exercised. demo of associate results divin e revelations about associates interchangeable to IFRS. confusable to IFRS. Comparable to IFRS. not addressed. However, significant balance sheet information of non-consolidated organisations has to be disclose if the value of those investments exceeds 20% of the groups equity.If associated organisations report free grace such good will will need to be disclosed within the notes. 5 SUBJECT brothers accounting policies IFRS Adjustments are do for consolidation purposes to the associates policies to set to those of the investor. Both proportional consolidation and equity method permitted. Consolidated where depicted object of relationship indicates control (SIC-12 model). Entitys own shares held by an employee share trust are accounted for as treasury shares. US GAAP No tolerance to accounting policies is take if the associate follows an acceptable alternative US GAAP preaching.Equity method necessitate except in proper(postnominal) circumstances. alike(p) to IFRS except where specific guidance applies for Employee Stock ownership Plans (ESOPs) in SOP 93-6. Swiss GAAP FER uniform to IFRS. Presentation of jointly controlled entities (joint ventures) Employee share (stock) trusts same to IFRS. not addressed. Business juntos Types acquisitions or mergers any business combinations are acquisitions, frankincense the purchase method is the only method of accounting that is allowed. Assets, liabilities and contingent liabilities of acquired entity are blank valued.If control is obtained in a partial acquisition of a subordinate, the full elegant value of assets, liabilities and contingent liabilities, including portion credited(predicate) to the minority (non-controlling) interest, is save on the consolidated balance sheet. grace is recognise as the residual between the consideration gainful and the percentage of the neat value of the business acquired. Liabilities for restructuring activities are prize only when acquiree has an lively o bligation at acquisition date. Liabilities for future losses or other be expected to be incurred as a result of the business combination cannot be value. bribe method contingent consideration Included in approach of combination at acquisition date if adjustment is equiprobable and can be calculated reliably. Stated at minoritys share of the fresh value of acquired diagnosable assets, liabilities and contingent liabilities. Similar to IFRS. not addressed. Purchase method join catch out on acquisition There are specific differences to IFRS. Contingent liabilities of the acquiree are recognised if, by the end of the allocation period their reliablevaluecanbe determine, or theyareprobableandcan be reasonably estimated.Specific rules exist for acquired in-process look for and development (generally expensed). Some restructuring liabilities relating only if to the acquired entity may be recognised if specific criteria about restructuring plans are met. Comparable to IFRS. mesh topology assets taken over in an acquisition are to be valued at fair value. Goodwill is recognised as the surplus of acquisition cost over the newly valued net assets and to be capitalised as an intangible asset. Contingent liabilities and restructuring liabilities not specifically addressed. generally, not recognised until contingency is resolved and the do is determinable.Stated at minoritys share of pre-acquisition carrying value of net assets. not addressed. Purchase method minority interests at acquisition Not addressed, but treatment would need to be disclosed as part of the consolidation principles. 6 SUBJECT Purchase method intangible assets with uncertain useful lives and goodwill IFRS Capitalised but not amortised. Goodwill and indefinite-lived intangible assets are trialed for hindrance at least one-yearly at either the cash-generating unit (CGU) take aim or groups of CGUs, as applicable. US GAAP Similar to IFRS, although the level of impairment testing and the impairment test itself are different.Swiss GAAP FER Goodwill Either capitalise and amortise over useful life (normally five long time disclose the goodwill separate in the balance sheet or within the notes) or allocate directly to retained earnings at acquisition date only (in this case separate disclosure within the statement of changes in equity necessary and the effects of a theoretical capitalisation as well as of any impairment and ordinary amortization have to be presented within the notes). For intangible assets with a useful life that cannot be clearly determined an amortisation period of five years is applied, in reassert cases a period of 20 years at the most.Purchase method prejudicious goodwill The identification and measurement of acquirees identifiable assets, liabilities and contingent liabilities are reassessed. either excess rest after critique is recognised in income statement immediately. Not specifically addressed. Entities elect and consistently apply either purchase or pooling-of-interest accounting for all such proceedings. either remaining excess after reassessment is used to reduce proportionately the fair values assigned to noncurrent assets (with certain exceptions). Any excess is recognised in the income statement immediately as an extraordinary gain.Generally recorded at predecessor cost the use of predecessor cost or fair value depends on a number of criteria. Not addressed, but treatment would need to be disclosed as part of the consolidation principles. Business combinations involving entities under common control Not addressed. tax income course credit Revenue credit entry Based on several criteria, which require the deferred payment of revenue when risks and rewards and control have been transferred and the revenue can be calculated reliably. Similar to IFRS in principle, although there is big dilate guidance for specific types of transactions that may lead to differences in practice.Comparable to IFRS. Income is the influx of benefits in the insurance coverage period through improver of assets and/or decrease of liabilities that increase shareholders equity without receiving an investment from the shareholders. Income is only recognised if the associate changes of assets and/or liabilities may be reliably determined. Not addressed. Multiple-element positionings Revenue comprehension criteria are applied to each separately identifiable component of a transaction to reflect the substance of the transaction e. g. to disunite one transaction into the deal of goods and to the later(prenominal) servicing of those goods.No further precise guidance exists. Arrangements with multiple deliverables are split into separate units of accounting if deliverables in arrangement meet condition criteria outlined in EITF 00-21. Specific guidance exists for software vendors with multiple-element revenue arrangements. 7 SUBJECT Construction contracts IFRS Accounted for utilise percen tage-of-completion (PoC) method. Completed contract method is prohibited. US GAAP Similar to IFRS however, completed contract method is permitted in rare circumstances. Swiss GAAP FER Accounted for using the PoC method.Completed contract method required if preconditions for PoC method are not met. Expense course credit relate expense Recognised on an accruals instauration using the effective interest method. post incurred on borrowings to shape an asset over a substantial period of time is capitalised as part of the cost of the asset. Employee benefits gift cost defined benefit plans intercommunicate unit credit method is used to determine benefit stipulation and plan assets are recorded at fair value. Actuarial gains and losses can be deferred.If actuarial gains and losses are recognised immediately, they can be recognised international the income statement. Similar to IFRS. Not addressed, in practice similar to IFRS. Interest incurred on borrowings to construct tangible touch on assets and inventories including long-term contracts may be capitalised. Swiss GAAP FER make use of the financial statements of the respective subsidy fund, if any. An organisation has to assess annually whether an stinting benefit or frugalal obligations from a pension plan (and from a business fund) exists.Swiss GAAP FER alternatively allow the application of an international accounting standard (e. g. IFRS, US GAAP) in presenting the economical impact of pension obligations however, entities applying this option only use respective prescriptions for pension obligations. Not addressed. Similar to IFRS with some differences in the small application. Similar to IFRS but with several areas of difference in tiny application. Actuarial gains and losses cannot be deferred and are recognised in accumulated other comprehensive income with subsequent amortisation to the income statement.Employee share-based payment transactions Expense for function purchased is recognised b ased on the fair value of the equity awarded or the liability incurred. endpoint benefits arising from redundancies are accounted for similarly to restructuring provisions. final result indemnity schemes are accounted for based on actuarial present value of benefits. Similar model to IFRS, although many areas of difference exist in application. Termination benefits Four types of margin benefits with three different timing methods for recognition.Termination indemnity schemes are accounted for as pension plans related liability is calculated as either a vested benefit obligation or according to the actuarial present value of benefits. Termination benefits are accounted for as provisions and do not line of descent within the scope of Swiss GAAP FER 16 Pension benefit obligations. 8 SUBJECT Assets Acquired intangible assets IFRS US GAAP Swiss GAAP FER Capitalised if recognition criteria are met amortised over useful life. Intangibles assigned an indefinite useful life are not amort ised but reviewed at least annually for impairment.Revaluations are permitted in rare circumstances. Similar to IFRS, except revaluations are not permitted. Capitalised if they allot measurable economic benefits over several years. Amortisation over useful life. If the useful life cannot be clearly determined an amortisation period of five years is applied, in justified cases one of twenty years at the most. For intangible assets related to individuals the useful life may not exceed five years. Capitalisation allowed if recognition criteria are met. Swiss GAAP FER also mention expenses which cannot be capitalised (e. g. asic and applied research, internally generated goodwill). Comparable to IFRS. Internally generated intangible assets enquiry costs are expensed as incurred. phylogeny costs are capitalised and amortised only when specific criteria are met. Unlike IFRS, both research and development costs are expensed as incurred, with the exception of some software and website dev elopment costs that are capitalised. Historical cost is used revaluations are not permitted. Property, plant and equipment Historical cost or revalued amounts are used. Regular valuations of entire classes of assets are required when revaluation option is chosen.Non-current assets are sort out as held for gross revenue event if their carrying amount will be recovered principally through a sale transaction sooner than through continuing use. A non-current asset classified as held for sale is measured at the lower of its carrying amount and fair value less costs to sell. Comparative balance sheet is not restated. A take in is a pay lease if substantially all risks and rewards of ownership are transferred. Substance rather than form is important. Amounts collectable under finance leases are recorded as a receivable. Gross earnings allocated to give constant rate of return based on (pre-tax) net investment method.Impairment is a one-step go on under IFRS and is assessed on the bas is of discounted cash flows. If impairment is indicated, assets are written down to high of fair value less costs to sell and value in use. Reversal of impairment losses is required in certain circumstances, except for goodwill. Non-current assets held for sale or disposal group Similar to IFRS. Not addressed. Practical interpretations comparable to IFRS. Leases sorting Similar to IFRS, but with more extensive form-driven requirements. Comparable to IFRS. Leases lessor accounting Similar to IFRS, but with specific rules for leveraged leases. Not addressed.Impairment of undestroyable assets held for use Impairment is a trip the light fantastic toe approach under US GAAP. Firstly, impairment is assessed on the basis of undiscounted cash flows. If less than carrying amount, the impairment loss is measured as the amount by which the carrying amount exceeds fair value. Reversal of losses is prohibited. Similar to IFRS. 9 SUBJECT Investment property IFRS measurable at depreciated c ost or fair value, with changes in fair value recognised in the income statement. US GAAP case-hardened the same as for other properties (depreciated cost). Industry-specific guidance applies to investor entities (for example, investment entities).Swiss GAAP FER measured at historical cost or foodstuff value. Revaluation adjustments on fixed assets kept for investment purposes and recognised at market value must be recognised in the income statement. Comparable to IFRS, except that besides FIFO and weighted average method also last in first out and other methods are allowed to determine cost. Inventories Carried at lower of cost and net realisable value. FIFO or weighted average method is used to determine cost. LIFO prohibited. Reversal is required for subsequent increase in value of previous write-downs. Similar to IFRS however, use of LIFO is permitted. Reversal of write-down is prohibited.Not specified. Generally historical cost used. Comparable to US GAAP. Biological assets Measured at fair value less estimated point-of-sale costs, with changes in valuation recognised in the income statement. Depends on categorization of investment if held to maturity or loans and receivables, they are carried at amortised cost differently at fair value. Gains/ losses on fair value through profit or loss classification (including profession instruments) are recognised in income statement. Gains and losses on available-for-sale investments, whilst the investments are still held, are recognised in equity.fiscal assets are derecognised based on risks and rewards first control is secondary test. Financial assets measurement Similar accounting model to IFRS, with some detailed differences in application. Financial assets (Finanzanlagen) are to be recognised at acquisition value. Securities as part of current assets are to be valued at fair value. Receivables are valued at par value. Liabilities are normally recorded at par value. Derivatives have to be valued depending on their classification (trading, outfox or other than trading or hedging).Derecognition of financial assets significantly different model to IFRS and derecognition is based on control. Requires heavy isolation of assets even in bankruptcy. Only derecognition of derivatives addressed. Liabilities Provisions general Liabilities relating to present obligations from past events recorded if outflow of resources is probable (defined as more credibly than not) and can be reliably estimated. Restructuring provisions recognised if detailed formal plan (identifying specified information) announced or implementation in effect begun. Similar to IFRS.However, probable is a higher threshold than more likely than not. Similar to IFRS. Provisions restructuring Recognition of liability based solely on commitment to plan is prohibited. In order to recognise, restructuring plan has to meet the definition of a liability, including certain criteria regarding likelihood that no changes will be m ade to plan or that plan will be withdrawn. General recognition criteria apply also for restructuring provisions. Decisions taken may allow recognising provision, also before detailed formal plan is announced. 10 SUBJECT ContingenciesIFRS Disclose unrecognised possible losses and probable gains. Full provision method is used (some exceptions) driven by balance sheet temporary differences. Deferred tax assets are recognised if recovery is probable (more likely than not). Recognised as deferred income and amortised when there is conjectural assurance that the entity will comply with the conditions addicted to them and the grants will be received. Entities may commencement ceremony capital grants against asset values. Finance leases are recorded as assets and obligations for future rentals. Depreciated over useful life of asset.Rental payments are apportioned to give constant interest rate on outstanding obligation. operate lease rentals are charged on straight-line basis. Profit a rising on sale and finance leaseback is deferred and amortised. If an operating lease arises, profit recognition depends on whether the transaction is at fair value. Substance/linkage of transactions is considered. US GAAP Similar to IFRS. Swiss GAAP FER Contingent liabilities need to be disclosed within the notes. Comparable to IFRS. Deferred tax assets on temporary differences and on tax losses carried forward may only be capitalised if it is probable that they an be realised in the future through sufficient rateable profits. Not addressed. Deferred income taxes general approach Similar to IFRS but with specific differences in application. political sympathies grants Similar to IFRS, except when conditions are attached to grant. In this case, revenue recognition is slow down until such conditions are met. Long-lived asset contributions are recorded as revenue in the period received. Similar to IFRS. Specific rules should be met to record operating or capital lease. Leases le ssee accounting Comparable to IFRS. Leases lessee accounting sale and leaseback transactionsTiming of profit and loss recognition depends on whether trafficker relinquishes substantially all or a minor part of the use of the asset. losses are immediately recognised. Specific uncompromising criteria should be considered if the transaction involves real estate. covering of the US GAAP guidance may result in significant differences to IFRS, for example, certain redeemable instruments are permitted to be classified as mezzanine equity (i. e. foreign of permanent equity but also separate from debt). Conventional convertible debt is ordinarily recognised entirely as a liability, unless there is a beneficial transmutation feature.For finance leases, profit arising on sale and finance leaseback is deferred and amortised. Losses have to be recognised immediately. Financial liabilities versus equity classification Capital instruments are classified, depending on substance of issuers c ontractual obligations, as either a liability or equity. obligatorily redeemable preference shares are classified as liabilities. Not addressed. translatable debt Convertible debt (fixed number of shares for a fixed amount of cash) is accounted for on split basis, with proceeds allocated between equity and debt. Liabilities are derecognised when extinguished.Difference between carrying amount and amount paid is recognised in income statement. Not addressed. Derecognition of financial liabilities Similar to IFRS. Not addressed. 11 SUBJECT Equity instruments Capital instruments purchase of own shares Derivatives and hedging Derivatives IFRS US GAAP Swiss GAAP FER Show as deduction from equity. Similar to IFRS. Similar to IFRS. Derivatives not strait for hedge accounting are measured at fair value with changes in fair value recognised in the income statement. put off accounting is permitted provided that certain stringent qualifying criteria are met. Similar to IFRS.However, diffe rences can arise in the detailed application. Derivatives for trading purposes are to be recognised at fair value. For derivatives for hedging purposes, the same valuation principles as for the underlying hedged position can be applied instead of the valuation at fair values. Derivatives held for other motives than hedging or trading are to be valued at fair values or according to the lower of cost or market principle (in all cases consistent criteria for valuation have to be applied). Other accounting and reporting topics operable cash definition Currency of primary economic environment in which entity ope rank.If indicators are mixed and useable coin is not obvious, judgement is used to determine functional currency that most faithfully represents economic results of entitys operations by magnanimous priority to currency that mainly influences sales prices and currency that mainly influences direct costs of providing the goods and services before considering the other factor s. When financial statements are presented in a currency other than the functional currency, assets and liabilities are translated at exchange rate at balance sheet date.Income statement items are translated at exchange rate at dates of transactions, or average pass judgment if rates do not fluctuate significantly. Similar to IFRS. Not addressed. Functional currency determination Similar to IFRS however, no specific hierarchy of factors to consider. In practice, currency in which cash flows are settled is often key consideration. Not addressed. Presentation currency Similar to IFRS. Financial statements in a foreign currency that are consolidated must be converted to the currency of the consolidated financial statements.Balance sheet items are to be converted at the exchange rates at the balance sheet date (alternatively use of average exchange rate for the last week or for the last month of the business period). Income statement and cash flow statement items may be converted at t he exchange rates at the balance sheet date or at an average exchange rate for the period. 12 SUBJECT allowance per share diluted IFRS IAS 33 is prescriptive about the procedure and methods used to determine whether potential shares are dilutive. Treasury share method is used for share options/ warrants.US GAAP Similar in principle to IFRS, although there are differences in application. Swiss GAAP FER Not addressed. think- companionship transactions definition Determined by level of direct or indirect control, joint control and significant influence of one party over another or common control by another entity. comprise of the parent entity is disclosed and, if different, the ultimate controlling party, regardless of whether transactions occur. For related-party transactions, nature of relationship (seven categories), amount of transactions, outstanding balances, terms and types of transactions are disclosed.Disclosure of compensation of key management personnel is required wit hin the financial statements. Applies to public entities and entities that file, or are in the process of filing, financial statements with a regulator for the purposes of issuing any instrument in a public market. reportage of operating segments is based on those segments reported internally to entitys chief operating decision-maker for purposes of allocating resources and assessing performance. Disclosures for operating segments are profit or loss, total assets and, if regularly reported internally, liabilities.Other items, such as external revenues, intra-segment revenues, dispraise and amortisation, tax, interest income, interest expense and various material items, are disclosed by segment where such items are include in the segment profit/loss or are reported internally. For geographical areas in which the entity operates, revenues and noncurrent assets are reported. Disclosure of factors used to identify segments and about major customers is required. Similar to IFRS. Compar able to IFRS. Related-party transactions disclosuresSimilar to IFRS except that disclosure of compensation of key management personnel is not required within the financial statements. Disclose a description, the volume and other significant conditions of the transaction. The identicalness of the related party has to be disclosed only if this is necessary for the understanding of the transaction. Related parties with whom no transactions have been carried out during the reporting period do not need to be disclosed. fraction reporting scope and basis of disclosures Applies to SEC registrants. substructure of reporting is similar to IFRS.Geographic market and business segment information necessary if business sectors differ significantly. Geographical markets may comprise more than one country. Segment reporting disclosures Similar disclosures to IFRS. Breakdown of net sales from goods and services by geographic and business segments only. 13 SUBJECT lay off operations definiti on IFRS Operations and cash flows that can be clearly secern for financial reporting and represent a separate major line of business or geographical area of operations, or a subsidiary acquired exclusively with a view to resale.At a minimum, a single amount is disclosed on face of income statement, and further analysis disclosed in notes, for current and prior periods. Financial statements are adjusted for subsequent events providing show of conditions that existed at the balance sheet date and materially affecting amounts in financial statements (adjusting events). Non-adjusting events are disclosed. Contents are positivist and basis should be consistent with full-year statements. frequency of reporting (e. g. quarterly, half-year) is imposed by topical anaesthetic regulator or is at manners of entity. US GAAP Wider definition than IFRS.Component that is clearly distinguishable operationally and for financial reporting can be a reportable segment, operating segment, reporting unit, subsidiary or asset group. Similar to IFRS. stop operations are reported as separate line items on face of income statement before extraordinary items. Similar to IFRS. Swiss GAAP FER Not addressed. quit operations presentation and main disclosures Not addressed. Post-balance-sheet events Similar to IFRS. retardation financial reporting Similar to IFRS. Additional quarterly reporting requirements apply for SEC registrants (domestic US entities only).Interim reporting requirements for foreign private issuers are based on local law and stock exchange requirements. Preparation of an temporary report optional, it might be required by local regulators. Condensed income statement and condensed balance sheet as a minimum. Those must include at least the major captions and subtotals that were reflected in the most recent annual financial statements. Financial information contained in the interim report must be prepared on the basis of the same principles as the annual financial s tatements. 14 Contact Daniel Suter, Partner, Basel Tel. 058 792 51 00 E-Mail daniel. emailprotected pwc. com PricewaterhouseCoopers (www. pwc. com) provides industry-focused assurance, tax & legal and advisory services to make water public trust and enhance value for its clients and their stakeholders. More than 146,000 people in cl countries across our network connect their thinking, find out and solutions to develop fresh perspectives and practical advice. 2008 PricewaterhouseCoopers. All rights reserved. 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