William F. Mays Rising to the Occasion of Our Death Essay examples --

There are three key audiences of the text for William F. May's â€Å"Rising to the Occasion of Our Death.† The first audience, in this case, would be legislative organizations or lawmakers who have researched and studied similar cases regarding euthanasia. Since May was as an ethics professor at Southern Methodist University, his tone is decidedly intellectual. An uneducated individual would find it more difficult to read his essay; for example, in declarations such as â€Å"Advocates of active euthanasia appeal to the principle of patient autonomy,† May's syntax and tone is formal, informative, and utilizes heavy technical jargon (May 662). In other words, it is authoritative, and enables the audience to view him as a credible source due to his syntactical confidence. Other organizations, lobbyists, or lawmakers who are researching evidence on euthanasia would certainly benefit from reading his expert opinion on the matter. Moreover, his desire to develop a â€Å"ju dicious, regulated policy† is a certain acknowledgement that he is attempting to legally call for regulations on euthanasia (May 662). The second audience that May is appealing to are conservative Christians, who are distinctively pro-life. As his article was originally published in well-circulated The Christian Century magazine, addressing this audience exposes members of May's audience who are unfamiliar with euthanasia to its technicalities by debating morality. His tone is similar to that of a sermon; instead of utilizing scientific facts or statistics, May chooses to exclude a logos appeal in favor of an ethos objective. He preaches on moral values about life and death, mentioning that â€Å"the best death is not always the sudden death† (May 662). According to May, preparation... ...ploying strong technical terms and establishing an extrinsic ethos, and exercising sub-arguments that would only benefit numerous groups of people, May strongly achieves his strategy of argument through ethos in terms of rhetorical persuasion. Works Cited Agatucci, Cara. "Cora Agatucci's Toulmin-Style Analysis of May's Argument." WR 122 Course Home Page. N.p., 06 Jan. 2010. Web. 31 Mar. 2014. May, William F. "Rising to the Occasion of our Death." The Christian Century Jul 11 1990: 662. ProQuest. Web. 31 Mar. 2014 "Opinion 2.21 – Euthanasia." Opinion 2.21 – Euthanasia. American Medical Association, June 1996. Web. 16 Mar. 2014. Perelman, Chaà ¯m, and Lucie Olbrechts-Tyteca. Facts, Values, and Hierarchies, The New Rhetoric. N.p.: n.p., n.d. PDF. The Stases and Other Rhetorical Concepts from Introduction to Academic Writing. N.p.: n.p., n.d. PDF.

Roger Federer

Roger Federer's fundamental needs, values, and orientation towards life are symbolized by the four astrological elements. Each person has their own unique balance of these four basic energies: fire (warmth, inspiration, enthusiasm), earth (practicality, realism, material interests), air (social and intellectual qualities), and water (emotional needs and feelings). Federer's â€Å"elemental make-up† is described below.Remember that most people are â€Å"unbalanced† or lopsided, and if Roger is lacking or deficient in a certain element (or elements), it simply means that he needs to consciously develop that particular aspect in order to appreciate and/or work harder in that dimension of life. Sometimes we overestimate the element that we are least endowed with, sensing it as a lack within ourselves, but more often we neglect or ignore it. The qualities described below will be reiterated and explained in more detail in the following pages.His life is likely to be full of e motional extremes, turbulence, joy and sorrow stemming from his own passionate nature and unpredictability. Roger Federer is impulsive and temperamental. For Roger, everything is intensely personal and colored by emotion. He may have difficulty viewing a situation from a detached, impartial or rational perspective, and he has little inclination to structure and order his life. However, fostering self-discipline, organization and focus is essential.Otherwise Roger Federer will be prone to extreme moodiness, alternating between lofty inspiration and despondency. At times, Roger Federer feels a great deal of internal pressure due to two of his dominant impulses which tend to conflict with one another. The desire for independence and freedom, the need for self-expression and ego recognition, and the urge to leave the past behind in order to propel himself into new experiences may clash with other, equally powerful needs – namely attachments to people and to the familiar, a compel ling urge for emotional closeness, and a desire for security.Balancing these two drives is a significant challenge for Federer. Even though his life may be less balanced and perhaps less stable than that of others, it is unlikely that Roger Federer would change it because he is very vibrant, sensitive and responsive to the ever-changing, dynamic quality of life. However, as you will read in the next chapter, Roger Federer has a sense of practical orientation and a certain down-to-earth approach, which helps to ground him somewhat.

The Differences Between Different Latin American Countries...

Hispanic’s in America, much like many other groups of immigrants, are not always welcomed when they arrive in the United States. They are often seen as inferior or as illegal. Many Americans believe that Hispanics should be deported and that they come to America to take their jobs away from them. Additionally, many Americans consider all Hispanics to be Mexican and fail to recognize the differences between different Latin American countries. In spontaneous situations, people may be quick to negatively judge another based on their appearance and their perceived stereotypes of a certain group of people. My boyfriend and his family, who were all born in Peru, invited me to the USA vs Peru soccer game. Peru and the USA’s records were tied, both having two wins and two losses. The result of the game would break the tie and put one team on top. His family has a very strong sense of Peruvian pride and so they were very happy and excited to be going to the game. It was a normal hot day in September when we arrived at the stadium. We wanted to get into the stadium as soon as possible and find our seats so that we could settle in and watch the players warm up. My boyfriend and his family were all wearing Peruvian jerseys and I was wearing a t-shirt that said Peru. The game began and everything was going normally. There were supporters of Peru and of the USA sitting around us. About 10 minutes into the second half of the game, three lady’s supporting the Peruvian team arrived to theShow MoreRelatedDifference Between Latin American Spanish1622 Words   |  7 Pagesfamiliar. The difference between Latin American Spanish (LAS) and Castilian Spanish (CS) is something that is increasingly prominent in the global Hispanic society. These differences lie in the grammatical, lexical and phonological features of the two variations of both the variant and the original form of the language. Latin American Spanish, spoken in countries such as Mexico, Panama, Chile and Honduras all adopted the Spanish language in the late 15th century and have since made Latin American SpanishRead MoreThe United States And Latin America1362 Words   |  6 PagesWhen looking at the history between the United States and Latin America, you see many interactions between them, all that aided the relationship that they have today. Despite that the United States and Latin America are in the same part of the world, the beliefs in which they govern may differ. This difference has often been seen playing a major role in the disputes that have occurred in past. The United States and Latin Ame rica have faced many social, economical and governing barriers in formingRead MoreLatin American Culture Essay examples1050 Words   |  5 PagesLatin American Culture Latin America represents 1/10 of the worlds population, and geographically can be located from the land extensions of Mexico, until the Patagonia at Argentina. Some of the most relevant elements of todays culture in Latin America are; Religion, Values, Attitudes, Social structure, Social stratification, Language and Gift-giving hospitality. The predominant religion throughout history in Latin America has been Catholicism. From big cities to small villages, churches, basilicasRead MoreSimilarities And Differences Of The French Revolutions And The American Revolution709 Words   |  3 PagesThe Latin American Revolutions and the American Revolution both had similarities and differences. These revolutions were similar in a way, because they both were fighting against their suppressing powers and one difference was the way that unity shaped the way they gained independence. The Latin American revolutions occurred during the 18th- and 19th- centuries. These revolutions had multiple issues that shaped their independence and wars, such as the social structures of their colonies. At the topRead MoreChronicle Of A Death Foretold By Gabriel Garcia Marquez1492 Words   |  6 Pagesthe public or even those closest to the person in question. Living in a nation like Latin America, Latin American experience this more often than not they must claim a mistaken identity that does not include American. In saying this many people that are from Latin America are cast out and seen as other by traditional American citizens in the world. However often this may happen, Latin Americans are indeed American. Dealing with this identity crisis, many turned to writing as an outlet. Gabriel GarciaRead MoreThe Revolution And The Latin American Revolution1218 Words   |  5 Pages During the 18th and 19th century, from 1776 to 1804, two nations were fighting for their independence. Latin America and America wanted to free themselves from their mother colonies that were dominating them. They had independence movements in which they fought for their freedom. The American Revolution and the Latin American Revolution were similar because they had similar motivations for the causes of their movements. Both of the nations were inspired by ideas of the Enlightenment such as naturalRead MoreU.s. A Multicultural Country1045 Words   |  5 Pagesterms of diversity, the U.S. contains a lot of history, which makes them what they are now. Both the U.S. as well as Latin America were colonies, achieved independence movements and were directly influenced by countries like Spain and France. The difference relies that in the U.S., these European countries remained for a longer period of time, making the U.S. a multicultural country. According to the Guinness Book of World Reco rds, Queens, a major area of New York City is considered to be â€Å"the mostRead MoreThe Music Style Calle 13972 Words   |  4 Pagesinto their music is Reggaeton with a range of different Latin American genres. Reggaeton originated from Puerto Rico, it is a collaboration of Latin dancehall and rap. Unlike many rappers, this particular Latin American band uses their music to speak upon the current issues people are facing instead of the usual money sex and fame. From the name of the band â€Å"Calle 13† to their stage name is a form of expressing political and social issues in Latin Americans have to deal with. These stepbrothers madeRead More Latin America Essay949 Words   |  4 PagesLatin America Distinguishing cultures from one another has become increasingly difficult as various societies continue to intertwine and share their aspects of popular life. Constant exposure to US and other world cultures has changed the cultures of Latin American countries somewhat, but much of society remains unchanged. Moving to the United States from Latin America alters life a great deal, and keeping touch with one’s original culture may sometimes seem unimportant or simply impossibleRead MoreLatin Americ The United States945 Words   |  4 PagesLatin America took similar revolutionary movements in the Spanish speaking nations that the United States took against England, but the paths they took after that vary greatly. The way that the Spanish and Portuguese had controlled Latin America played a large role in the set up for how Latin America would cope after gaining independence. There are several factors that play into why Latin America did not follow the same path as the United States, such as, their population, economy, and political

The Influence of Progressive Education on American...

THE INFLUENCE OF PROGRESSIVE EDUCATION ON AMERICAN SCHOOLING The Progressive Era was from 1890-1919 when President Theodore Roosevelt became predecessor to President William McKinley whom was assassinated. For decades, it has been a controversial debate on how influential Progressive Education is on American Schooling. The Progressive Movement started because of the development of big businesses and corporations as education became a major topic for reformers due to child labor laws and public schooling became the central focus in the United States. Efforts of this movement were to â€Å"regulate big businesses, governmental reform, women’s suffrage, and temperance.† (Hayes 2006, p. 7) I am a follower in the teachings as well as the learning†¦show more content†¦(Labaree, 2005, p.296) According to Alfie Kohn’s article and his views on Progressive Education, he saw it as attending to the whole child, since educators were concerned with helping children become good learners and good people†¦he felt that children learn with and from one another in a caring community, and that’s true of moral as well as academic learning†¦where opportunities are offered not only to learn about, but also to put into action†¦in schools where students play a vital role in helping to design the curriculum, formulate the questions, seek out answers, think through possibilities, and evaluate how successful they and their teachers have been. (2008, pgs. 18-19) This stance on education, seek to promote learning and seemed credible, although it didn’t become as widespread as anticipated as viewed in the educational system today. Much of what the Progressive Movement tried to accomplish, seldom exists, however, we do have some private schools that align themselves with the Progressive approach; such as, Waldorf, Montessori and Reggio Emilia. These schools have a selective-based approach, based on the notion that the child would be the right fit for the school and can cope in that type of environment. â€Å"instruction in American schools is overwhelmingly teacher-centered; classroom management is the teacher’s top priority; traditional school subjects dominate theShow MoreRelatedThe Philosophical And Sociocultural Influences On Educational Theory And Practice958 Words   |  4 PagesThis history of education is robust in the number of philosophical and sociocultural influences on educational theory and practice. According to the Taking Sides text for ED833, â€Å"Historically, organized education has been initiated and instated to serve many purposes – spiritual salvation, political socialization, moral uplift, societal stability, social mobility, mental discipline, vocational efficiency, and social reform, among others.† The changes that take place in education are a directly resultRead MorePhilosophical And Sociocultural Influences On Educational Theory And Practice954 Words   |  4 PagesThis history or education is robust in the number of philosophi cal and sociocultural influences on educational theory and practice. According to the Taking Sides text for ED833, â€Å"Historically, organized education has been initiated and instated to serve many purposes – spiritual salvation, political socialization, moral uplift, societal stability, social mobility, mental discipline, vocational efficiency, and social reform, among others.† The changes that result in education stem from the everRead MoreMy Educational Philosophy – A Work in Progress Essay1060 Words   |  5 Pagesideologies, methodologies, and approaches I have learned throughout the semester that will serve as the foundation to which my educational philosophy can be built upon. Rooted in my philosophy of education, is a combination of what I believe the purpose of school is for, and, the factors that influence student success. Early on in the semester, I wrote in my reflection 1 paper that, â€Å"the purpose of school is to educate students, no matt er their age, race, or religion, to become knowledgeable in allRead MoreThe Education Of The United States Essay854 Words   |  4 Pages The purpose of education in the United States has been designed to meet the changing needs of society, though never quite fast enough to fully reflect those changes. In its early history, American education reinforced the religious doctrines of the Puritan settlers. During the era of our founders, the purpose of education shifted to crafting democratic citizens. During the Industrial Revolution school became more about preparing students to be future workers, punching out students on a pedagogicalRead MoreThe progressive era in the United States is associated with political reforms and social change.1400 Words   |  6 Pages The progressive era in the United States is associated with political reforms and social change. During the late 1800s and early 1900s, the United States’ power was experienced across the globe. Business firms experienced immense growth making some owners excessively rich. On the other hand, the American people experienced unhappiness owing to some problems at home. Workers in the huge corporations did not experience considerable changes in their lives. Employees were subjected to severe workingRead MoreThe Finnish Schooling System1325 Words   |  6 PagesThis paper will explore effectiveness of the Finnish schooling system, as well as the institutional changes that made it possible. It will also enumerate differences when compared to the American, what most of us consider â€Å"traditional† school system. I will also talk about some cultural differences, which can be considered a lurking variable, that may contribute to the different set ups of educational hierarch y. Finally I will show numerical data to support the premise that the finish system isRead MoreEducation : The United States1654 Words   |  7 Pagesin this day of society K-12 education is free to every child in the United States, it is difficult for us modern Americans to imagine a world where public schools have not existed. Although, 150 years ago in many places throughout the country, not even elementary education was provided publicly; in fact, even by the turn of the 20th century, some young individuals still did not have entry to free public high schools. To our effort every American can get a free education and obtain a high school diplomaRead MoreHow Education Is A Major Factor1738 Words   |  7 PagesThe above graph shows the how education is a major factor in the variation of changes of the United States during this time frame. For the birth year, it would be the birth year of the parents of the students going to college. The percent is the percentage of students th at completed college. As you can easily tell that the elite class keeps rising, while the low class barely moves. The developed country of the United States has increased the college costs for students in recent years. Higher costsRead MoreHorace Mann And The American Education System917 Words   |  4 Pagescourt decisions to America’s education system: Horace Mann (1796- 1859) Horace Mann was one of the most influential reformers in the history of American education. He was responsible for the Common School Movement, which was to ensure that every child receive free basic education funded by local taxes. Growing up in poverty where there was lack of access to education, the first secretary of Massachusetts Board of Education strongly believed that tuition- free education would be the â€Å"great equalizerRead MoreFurnifold Mclendel Simmons Case Study Answers1726 Words   |  7 Pagesreferencing the Bible throughout campaigns he could influence people sway to vote for whomever Simmons was campaigning for at the time. With Simmons on the front-line North Carolina was onto an era of business progressivism, it began to move away from agriculture and onto textiles, furniture, and cigarette factories that led the state to become the most industrialized state in the South (Christensen 38). Also, on the agenda was improvement of public schooling, extensive road building programs, and the rise

Compare/Contrast the Treatment of Femininity in Pygmalion...

Historically, the treatment of femininity in literature is wide ranging. Some texts explore the feelings and responsibilities involved with typically feminine traits such as motherhood and in social environments, while others highlight more feminist issues such as the struggle for equality and male oppression. Authors of both sexes have made major contributions to this area in literature but it remains surprising that male writers have been able to perceptively portray women above their previously subordinate positions in society. In George Bernard Shaws Pygmalion, we see the main character, Eliza Doolittle transformed from an ill-mannered Cockney flower girl into a high society debutante with the help of some elocution lessons†¦show more content†¦Perhaps the most striking part of this supposedly ‘romantic text is that the hero and heroine part company at the end. This is because Shaw did not want the traditional ‘Cinderella ending to the story as feminists see marriage as a completely patriarchal institution that further dominates women.à ¼ If Eliza had married Higgins, he would probably have expected her to play the part of the doting wife but Eliza has transformed herself from a helpless girl to a very independent woman and does not wish for this kind of life. Her alternative, Freddy, although perhaps a little dim for Eliza, is kind and would not treat her as subordinate . In Euripides play, the main character has already undergone a transformation but this time she has changed from being Medea, the queen and mother, instead taking on a more masculine and at times, an extremely ‘barbaric role. The play begins with Medeas nurse setting the scene and introducing the main topic running through the play, the oppression of women in society. The nurse explains the betrayal of Medea by her husband Jason and brings to light the feelings that Medea is experiencing, ‘scorned and shamed

The european identity Free Essays

string(27) " it is decidedly European\." We hear the word A ; lsquo ; European ‘ connected to other words like A ; lsquo ; civilization ‘ , A ; lsquo ; individual ‘ and A ; lsquo ; individuality ‘ about every twenty-four hours. But what does this construct of being A ; lsquo ; European ‘ mean? Is it about geographics, political relations, or something else? In my essay I will seek to detect if there is such a term as A ; lsquo ; European Identity ‘ and if it exists so how we can associate ourselves to it. I will look briefly through the history of Europe to happen some background for the thought of incorporate Europe and pull some decisions about what I have found out. We will write a custom essay sample on The european identity or any similar topic only for you Order Now First of all I would wish to discourse the inquiry what is individuality and how we decide to which individuality we belong. Sir W. Hamilton defined Identity as A ; lsquo ; a relation between our knowledges of a thing, non between things themselves ‘ . So technically the manner we identify ourselves is in our caputs and there are no rigorous regulations about how to make it. In my sentiment people largely identify themselves by the topographic point where they were born, the linguistic communication they speak from the birth, the faith, the history they have learned, the topographic point where their parents from, the people they were surrounded by. It appears that a individual does n’t truly contemplate to his/her thought of her/himself, it is being embedded in them by milieus. In a world-wide graduated table people are defined into states, but sometimes it is hard to make, because if your parents are from one state and you were born and raised in another it is non the easiest thing to denominate yourself to one state. That ‘s why I think some people may state they are European. Identity consists of forms by which something or person is recognizable or known. Turning to Europe and its individualities, though G.Delanty wrote that amp ; lsquo ; to be European is a lifestyle defined by the manners of behaviour feature of the people in the West ( Borneman A ; Fowler cited in Delanty 2005 ) ‘ , I do non hold that people from Asia or America would be able to acknowledge amp ; lsquo ; European ‘ by behaviors. Despite the fact that there might be some common runs of behavior of people who live in Europe ( and here there is another job of where Europe begins and ends ) there are still excessively many differentiations in pique of different states. Another controversial construct in this statement is the West. S.Hall wrote that: the West ‘s sense of itself – its individuality – was formed, non merely by the internal procedures that bit by bit moulded Western European states into a distinguishable type of society, but besides through Europe ‘s sense of differences from other universes – how it came to stand for itself in relation to these others ( Formations of Modernity, 1992, p.279 ) . But in this instance the thought of what it means to be amp ; lsquo ; European ‘ should be explained exactly because A ; lsquo ; Europeans are non peculiarly united among themselves ‘ ( Delanty, 2005, p.19 ) so we can non truly specify these others. Europeans do non portion common history, civilization, linguistic communication – all the standards by which they can be designated into individuality. Today ‘s European Union ‘s slogan is A ; lsquo ; United in diverseness ‘ , so even from this we can do a decision that Europe is internally really assorted, it consists of different states, different outlooks which barely can be put under one roof. And A ; lsquo ; individuality ‘ can be assimilated with A ; lsquo ; sameness ‘ and here we see no sameness at all. Each state has its ain traditions, linguistic communication, civilization and what is the most of import history on which all the other factors are based. Ones may state that there is a common European history but in this instance it is defined more in footings of geographics than civilization. But if we are seeking to happen united Europe in history it is impossible, at least until nineteenth Century when the first thought of incorporate Europe appeared, but after that there were two universe wars which both were engendered in Europe and after the 2nd one Europe was literally separated for more that 40 old ages. And it happened in Europe, today united and seeking for prosperity, integrity and peace. Returning to history, there were ne’er thoughts to do Europe a incorporate power. There ever were wars and contentions in the chase of power and extension. We might state that in the period of Roman Empire Europe was about united by the power of one state, but it was non a brotherhood every bit much as invasion and conquering of insatiate and powerful swayers. And under these subjugations there was no thought of distributing the civ ilization or set uping economic or political dealingss. In this instance I can state that the conquers of Alexander the Great had more exalted background. However he went non to the West but to the East, he had the thought of uniting the lands under one civilization and power, he likely might hold succeeded to make new land and new individuality but it did non go on. When the Western Roman Empire disintegrated the Eastern, Byzantine Empire became dominant and Constantinople was the Centre of Europe, economic and cultural, all the trade paths were traveling through it, accordingly it became a multicultural metropolis. It was besides another Centre of Christendom, apart from Rome. And today Constantinople ‘s name is Istanbul and it is Turkey, which is non considered today as a European state. A ; lsquo ; Giscard d’Estaing claimed on 9 November 2002 and argued that because it is non Christian, Turkey can non fall in the EU ‘ ( Delanty, 2005, p.14 ) , so another cons olidative factor of Europe, as some say, is Christianity, but if we take a expression at the demographic state of affairs of, for illustration, France we can non state that it is strictly Christian, though it is decidedly European. You read "The european identity" in category "Essay examples" Another thing is that Christianity originates from Palestine, which even geographically is non included in Europe, so can Europe truly say that Christianity is European? Although, we can non reject the fact that Christianity has been a great force in Europe. But in world it has been non spiritual and religious power but more political, economic and even military. In the Middle Ages, clip of ageless wars and conflicts the Church had highly influential power. For the swayers of different states it was really profitable to hold Church ‘s support as it was a mark for civilians that God blessed their state and people at that place. Nevertheless it appeared that God ‘s approval and forgiveness could be easy bought, so the Church was really commercial and had some sufficient financess. Then there were the Crusades which were organised by the Christian universe and brought them a batch of hoarded wealths and more power in Europe. The Church extended its influence further to North and East. This might be treated as unifying Europe under the mark of Christendom but really it was once more all about power and money, this clip though the agencies to acquire them were used more sagely. Christian religion was established in Europe by the menace of wars and force, and we will ne’er cognize what would hold happened if they had non been see king for power. The age of Enlightenment superinduced some important alterations to the thought of United Europe. The ideas of Enlighteners destroyed the thought that power could be got merely by force and force, they introduced the importance of cognition and that everything could be solved in a civil mode. Rousseau thought that one twenty-four hours there might be a Europe where A ; lsquo ; there are no more Gallic, German, Spanish, even Englishmen whatever one says, there are merely Europeans. They all have the same gustatory sensations, the same passions, and the same manner of life ‘ ( cited in Delanty 2005, p.17 ) . In my sentiment it is impossible to accomplish as the gustatory sensations and passions are formed by non one twelvemonth of common civilization and history, sometimes we can non happen such a integrity in states that are more than a hundred old ages old. Another thing is that to portion these gustatory sensations and passions people have to talk one linguistic communication , though English I may state has become a lingua franca but merely people who travel and work with people from other states can talk it good. From here flows the thought of cosmopolitanism, people as citizens of the universe, here of Europe and Delanty agreed that amp ; lsquo ; Europeans are citizens with a universe mentality ‘ , explicating that it means that amp ; lsquo ; the citizens of one state see citizens of another A ; lsquo ; one of us ‘ ( 2005, p.18 ) . And here I would to reason, make they? Truly? Do people earnestly act friendly towards dwellers from other states? Then why the migration is such a large inquiry in the prima states of Europe? We all are the citizens of Europe, we should esteem each other and welcome each other with all the cordial reception. But today it is non a platitude everyplace in modern-day Europe, so I will ne’er hold with E.Burke that amp ; lsquo ; No European can be an expatriate in any portion of Europe ‘ ( cited in Delanty, 2005, p.17 ) . Peoples can be, they can experience exiled in their place state, what to state about Europe, full of differences and contradictions. After the thoughts of Enlighteners there two most violent wars in the history of the World and in the twentieth century one baronial adult male came up with the thought of unifying Europe, he was George Marshall, the leader of American military and the secretary of province in US. I can non state it was a bad thought, it was a great one, but it was given by the adult male from the top of society, non even a European society. Equally good as the thought of Enlighteners it was non the thought of ordinary people. Delanty wrote: The thought of Europe was largely derived from A ; lsquo ; above ‘ and non from A ; lsquo ; below ‘ in concrete signifiers of life and political battles. It has chiefly been the political orientation of intellectuals and the political category. As such it has tended to be a counter – radical political orientation of the elites, those groups who claim to be the representatives of society. ( Delanty, 1995, p.6 ) So, after old ages of struggles and battles the Union of Common Economic Market was created. And here we see that Europe was foremost united in order to widen the market, to derive net income, to do economic dealingss between states closer. Further these dealingss spread into political universe. T.Hobbes said in the seventeenth century that human existences are highly egocentric but still rational and it is one of the grounds they decide to co-operate with other people and subject the power to maintain themselves safe. ( Vitkus, 1998, p.89 ) In my sentiment that is what happened in the twentieth century ; people were afraid of what may hold happened in future so they decided to unite. In footings of economic and political state of affairs it was and still is a really wise thought, the Union prevents people from wars, it enables states solve the jobs in a peaceable manner and gives the chance for and open-trade market. But the nucleus thought of making European Union was non to unite people from different states, there was no societal or cultural background in the thought of it. It is more of a effect that people got the chance to go and interact with other civilization than the ground. I can non deny that today civil people get a batch from EU in footings of acquiring acquainted with other civilizations, but it besides can be called A ; lsquo ; net income ‘ . Therefore, they travel, they communicate with each other, they learn other histories, but they have non become a new individuality. It might be possible in future but today if we are speaking about European individuality it can be merely economic and political individuality, these are the Fieldss were European states are united, though still hold some confrontations. To reason, my sentiment is that there can non by such a construct like A ; lsquo ; European Identity ‘ in footings of something that has got common forms by which it can be recognized socially or culturally. Although I do non deny that today ‘s Europe is united and that there might be an economic and political individuality as Europe has got common market, Torahs and even parliament and these factors unite people. Overall, I think Europe has a long manner to travel to be considered as united economically and socially, politically and culturally and treated as one incorporate province. Bibliography Delanty, G. ( 1995 ) . Inventing Europe: Idea, Identity, Reality. Basingstoke: Macmillan Delanty, G. ( 2005 ) . A ; lsquo ; What does it intend to be amp ; lsquo ; European ‘ ? ‘ Innovation, 18 ( 1 ) , pp. 11-22 Hall, S. ( 1992 ) . A ; lsquo ; The West and the remainder: discourse and power A ; lsquo ; in S.Hall, B.Gieben ( explosive detection systems ) Formations of Modernity Cambridge: Civil order Van der Dussen, W. J. A ; Wilson, K. ( 1995 ) . The History of European Integration. London: Routledge Vitkus, G. ( 1998 ) . Politologija ( Political Science ) Vilnius: Danielius Webster ‘s Revised Unabridged Dictionary ( 1913 ) ( hypertext transfer protocol: //www.encyclo.co.uk/webster/I/4 ) How to cite The european identity, Essay examples

Conceptual Framework and Inclusion of Prudence

Question: Discuss about the Conceptual Framework and Inclusion of Prudence. Answer: Introduction Conceptual framework of accounting have major role in the preparation and the presentation of the financial statements. It provides the basis on which the financial statements of the company are prepared and presented. In case there has no such framework then the company would have ended up with nothing. This framework requires necessary compliances with the applicable provision of the accounting standards, auditing and assurance standards and the requirements of the Corporations Act or any other law for the time being in force. For making the analysis, Suncorp Limited has been selected. The company is registered in Australia and listed in the Australian Stock Exchange and is engaged in the banking sector and the insurance sector and is regarded as the number one company across Australia and New Zealand for insurance business. From the annual report of the company for the current year ending, this report has been prepared. At first the conceptual framework characteristics have been d etailed with examples from annual report and it has been ascertained whether the same has been followed throughout the annual report. Thereafter the concept of prudence has been explained and the effects on annual reporting have been discussed after its inclusion in the conceptual framework of accounting. At the end the concluding paragraph has been along with the recommendation as to whether the company adheres to the requirement of conceptual framework or not. Conceptual Framework And Its Adherence Framework is regarded as the main component for the success of the organization. Framework is defined as the plan or layout which will help to define what the organization is required to do so or how the organization can achieve the organizational goals by having the defined structure. Frameworks are of two types namely theoretical framework and practical framework (Anastasia, 2015 and Capital Markets Advisory Committee Meeting, 2013). Conceptual framework has been defined as the platform or the structure which allows the financial statements to be prepared in accordance with the relevant laws, guidelines, rules and regulations and importantly the Australian Accounting Standards and Auditing and assurance standard (Financial Statement Analysis, 2017). The companys financial statements will be useless for the users of the financial statements if it does not contain any type of framework whether theoretical or practical. As per the norms, conceptual framework consists of three characte ristics which includes faithful representation, relevancy and reliability. All the three characteristics though work separately but are linked by way of many reasons (IASB, 2010 and Weiss, 2014). If the financial statements are free from any error or bias then the data so obtained will always be reliable and thus will be relevant for the users of the financial statements. Its adherence in the annual report of the company has been checked and confirmed from the various sections of the annual report of the company itself. These are as follows: Remuneration Report Remuneration report is the report prepared for apprising the users of the financial statements the amount of the remuneration paid to the key managerial personnel of the company. Key managerial personnel of the company are those persons, who have the authority to plan, manage, control and directs any activities of the company for the achievement of the organizational goals. In this report the basis of the remuneration structure so formed and paid is described. In the starting when the remuneration report is addressed to the shareholders it has been mentioned that the company is striving for its remuneration policy which is described as pay for performance which means that the key managerial personnel will be paid on the basis of the performance of their work. This pay for performance is generally described as the remuneration received for taking risk. It is because the key managerial personnel receives some part of payment only when their performance gives the be st results to the organization and increases the turnover of the company. Thus, this is financial linked remuneration. The company also gives the long term and short term incentives described as LTI and STI. Long term incentives are determined with the value of the Total Shareholder Return (TSR) and short term incentives are determined by the score that each executive will get on the analysis of the financial and non financial achievements made by him during the year. Further the remuneration is recommended by the remuneration committee. The recommendation is made only after due consultation with the experts and consultants hired by the company in respect of any legal changes. The committee has met for the six times for the year ending 30th June 2016 and fully supported the board in fixing the remuneration and complete its responsibility towards the shareholders in relation to adequate and proper management of remuneration with prudence and to comply with the prudential standards is sued by APRAs (Annual Report, 2016). GPFR - These are known as the General Purpose Financial Statements specifically for the users who makes their decision with respect to financing or investment. The company has adhered with the same as it has been mentioned in the statement of compliance that the consolidated financial statements for the year end are the general purpose financial statements and have been prepared in accordance with the Australian Accounting Standards and comply with the provisions and requirements of the Corporations Act, 2001 (Annual Report, 2016). Inventory The inventory consists of the derivatives and securities and the same have been valued at cost (Annual Report, 2016). Accounts Receivable The accounts receivables are covered under the head of Receivables due from other banks amounting $595 million in 2015 and $552 million in 2016. The receivables are only on account of the financial services made by the company. It has been mentioned in the annual report that no adjustments have been made for the collateral or any other security obtained and no impairment has been done as there are no chances in nit getting the recovery from the debtors (Annual Report, 2016). Property, Plant and Equipment The assets contribute under this amounts to $183 million in 2016 as compared to $191 million in 2015. The depreciation and the amortization expense have been charged to Profit and Loss statement and the expense has been allocated to different segments of the business including Insurance, Banking, Life and Corporate in order to provide the necessary disclosures as per the conceptual framework and in accordance with AASB (Annual Report, 2016). Leases The distinction has been made between the operating lease and the financial lease as per Note 37.19 of the financial statements. The operating lease has been written off as per the straight line method of amortization. It has been stated in the annual report that the AASB 16 on the Leases although are available for early adoption but the company has not incorporated the same as it will become mandatory for the year ending 2020 for the company. Thus, the company has followed the running AASB 117 and have followed the conceptual framework (Annual Report, 2016). Taxation The taxation part has been mentioned area wise. Firstly, Australia taxation has been mentioned where the tax is charged partly on the basis of product and partly on the basis of profits and therefore has different rates of tax like superannuation business is taxable at 15% and normal business at 30%. In the New Zealand, there is the corporate tax rate of 28% and is applied for all classes of business. Therefore, at the end the company has $462 million as tax liability for the year ending 2016 (Annual Report, 2016). The above instances explain that the company has followed the conceptual framework of accounting and is in accordance with AASB. Inclusion Of Prudence In Conceptual Framework Prudence is the concept which entails that the company shall provide and anticipate for all expenses and losses and shall not provide for any gains and incomes. Concept of prudence has been regarded as the major concept that shall be kept in consideration while preparing the financial statements of the company and finalizing it. Australian Prudential Regulatory Authority has defined the Prudential Standards which shall be considered by the company while framing the books of accounts (HAL official website, 2013). The fact of having APRA framework for level 3 companies have been mentioned in the annual report and it has been stated that the same will be applicable from the financial year 2017 and company is ready for it. The annual report has stated the instances where the requirements of APRA have been met: Liquidity Coverage Ration as per APS 210 Policy liabilities in Australia as per LPS 340 Equity Reserves for Credit Losses as per APS 220 Capital and Credit Commitments as per APS112 (Annual Report, 2016). Effects On Reporting Although the conceptual framework along with the AASB and APRA guidelines has been followed by the company but there remains the issue of Self Interest among the executive and the key managerial personnel of the company. The self interest is mainly in the remuneration. It is because the executives gets the remuneration on the basis of the performance and in order to improve the Total shareholder return or the financial performance of the company, the executives might get themselves engaged into the practice of manipulating the accounts by inflating the revenues or reducing the expenses. Thus, there may be the issue of self interest which might affect the conceptual framework of accounting. Therefore, the prudence in conceptual framework can affect the reporting in the financial Statements of the company. Conclusion Conceptual framework of accounting is very important in preparation of the financial statements of the company and it provides the structure through which true and fair view of the financial statements can be prepared. The inclusion of the prudential norms has further gained the weight age in the conceptual framework of accounting. Although it may affect the reporting purpose by engaging the company in the manipulation or other mal practices in relation to the financial statements, but its key for financial statements. To conclude, the report has come out with new facts. Recommendation In view of the report, it is recommended to have many more prudential standards so as to make the financial statements representing the true and fair view and not letting anyone to do wrong practices. References Anastasia, (2015), Financial Statement Analysis : An Introduction available on https://www.cleverism.com/financial-statement-analysis-introduction/ accessed on 24/04/2017 Capital Markets Advisory Committee Meeting, (2013), Conceptual Framework available on https://www.ifrs.org/Meetings/MeetingDocs/Other%20Meeting/2013/March/AP%203%20conceptual%20framework.pdf accessed on 24-04-2017. Financial Statement Analysis, 2017 available on https://www.business-solutions-and-resources.com/financial-statement-analysis.html accessed on 24-04-2017.. HAL official website, (2013), Should Financial Statements Represent Fairly or be Relevant, available on https://hal.inria.fr/halshs-00873959/document accessed on 24-04-2017. International Accounting Standards Board, (2010), Conceptual Framework for Financial Reporting 2010 , pages 16-21 Suncorp Official Website, Annual Report 2015 available on https://www.suncorpgroup.com.au/investors/reports accessed on 24-04-2017. Weiss D, (2014), Faithful Representation available on https://bschool.huji.ac.il/.upload/Seminars/Faithful%20Representation%20October%202014.pdf accessed on 24-04-2017.