The Influence of The Impressionist Era Essays -- Music Composition Mus

The Influence of The Impressionist Era Impressionism, one of the later eras in classical music composition. An era where emotions are expressed vividly while still following musical structure, where music caused much political controversy, and where France became known for its musical talent. In this essay you will read of how impressionism set a lasting mark in musical and national histories, and how it influenced modern music as we know it. The Impressionist Era all started with Claude Debussy, being tired of the formed classical structure, and the romantic informality. Of all of the musicians who ever lived Debussy (1862-1918) was known for his originality and adventurous style. His influences soon spread throughout the Western world. He, before long, became a "superstar" in Europe, North America, and Asiatemporarily breaking the public's fascination with the monolithic composers of the classical and romantic eras. Because of Debussy's moving compositions Impressionism soon spread into churches, schools, ballrooms, along with respected theatres and concert halls. Although Claude Debussy was an amazing orchestral composer, his works seemed to agree most with the piano. Today, one of the most known pieces of piano repertoire is the piano suite, Claire de Lune. Many composers started to become inspired by Debussy and thus The Impressionist Era was born. In the later years to come Debussy would have never guessed his music would be so powerful and destructive. In 1876 unrest soon came to France, and ironically held in the middle was Impressionism. Today many would compare this to the sixties where more liberal habits cause social disturbance. Historians to this day are still shocked with how such an uplifting, and positive movement could cause so much strife. Riots and political vendetta soon aroused France, causing unofficial anarchy in which the government was powerless. This national misfortune was actually caused by feuding between the Socialists and Democratics using impressionism as their weapon of war. The Impressionist Era was said by political leaders to be expressing an opinion in France's politics, and since most impressionists were French this point had a strong siding. Composers like Debussy, and Satie soon unwittingly became political figureheads. The music definitely was moving for the French people, and... ... theatre, band and pop music techniques and styles which were founded during Impressionism are all employed. Even while watching a movie the background music often contains Impressionistic styling. A prime example is Celine Dion's once popular song, My Heart Will Go On, this song contains almost every one of Impressionism's musical characteristics. Throughout the song harmonic chord progressions, a drifting melodic line, classical and romantic technique and tone, irregular chromatic intervals, and whole-tone scales are clearly defined in the instrumental scores. Also, many other songs are laden with Impressionistic styles; including some rock music. Another modern day artist is Elton John who constantly uses themes from the Impressionist Era. The influence that Impressionism has on modern day music is actually quite phenomenal, all you have to do is listen closely and I guarantee that you will notice some similarity. The Impressionistic revolution in music all started with one musician, one composer, named Claude Debussy - who alone turned his mind's sketches into another Era in musical history. Who knows, maybe you will lead the way into the next musical era.

Methamphetamine abuse

Methamphetamine abuse is a major problem in the United States, as it increases spreads from Western parts of the country to other parts. With its root in the Hawaii, it has gradually spread to the Southern and Mid-west part of the states; and is increasingly associated with unsafe and frivolous behaviors that predispose to transmission of infectious diseases like hepatitis B and C, and even the dreaded virus, HIV.   Of course, the later condition makes it more worrisome for the government, health care workers and Drug agency. It is associated with brain damage, serious cardiovascular disorder, behavioral changes, psychotic symptoms, depression, and deleterious effects in pregnant women. This is a situation where an individual consumes methamphetamine in quantities that are above a therapeutic abuse, without prescription, and for unsolicited personal gains. It presents with short term gains such as euphoria accompanied by rush, high level of activity and increased attention. Methamphetamine is used as therapeutic drug in attention deficit syndrome, and is used to treat narcolepsy, a sleep disorder. Methamphetamine is a Schedule II stimulant. This implies that it had a high addiction tendency and increased potential for abuse. Although it is only available through a prescription that can not be refilled, it is abused by many within the country. Most of these are man aged 18-25white. Etiology The cause of this abuse can not be divorced fro the use of drug for personal or group work. In most cases of abuses [ if not all], methamphetamine is taken as a   neuroactive stimulant to produce short term effects in the individual. Such effects include: euphoria, rush, increase rate of breathing, Increased attention and concentration, Increased activity and wakefulness, reduced appetite and decreased fatigue. It also increases libido. These short term advantages are associated with a good feeling in the user. Besides, it does not last long enough, and as a compensatory mechanism, methamphetamine drub users and chronic abuser engage in continual use of drug, increased consumption frequency. Sometimes, they take high dose of the drug to increase the effect of the drug on their behavior such as improved sexual performance, better attention and increased tendency to work better and more effectively. Methamphetamine comes in a variety of forms. It can be smoked, snorted, injected, or orally ingested. The method that is adopted by a region depends on the cultural behaviour with respect to other abused drugs and the pattern of choice has changed over time. Of these methods, smoking is commonest because of its faster rate of absorption into the brain to produce the desired effects. One other factor that contributes to Methamphetamine abuse is that it is e readily available at local clandestine laboratories. Although it is manufactured by foreign specialized laboratories, the ingredients for its manufacture are readily available over the counter at affordable prices; as a result, it is produced for local use. This contributes greatly to its widespread use. Pathogenesis Methamphetamine is similar to amphetamine but they do not share essentially the same properties of site of action. It is particularly similar to dopamine structurally. Its primary site of action is the brain.   Although t shares certain similar behavioral and physiological effects with cocaine, it is different from it in its mechanism of action. It has a high retention rate in the body. This implies that is not readily eliminated from the system via excretion or detoxification in the liver. Since its primacy site of action is the brain, its absorption and long stay in there increase its stimulant action. Central to this action is the fact it increases the levels of the brain chemical dopamine. Dopamine is a neurotransmitter that is involved in emotional motivation, pleasure, and motor function.   Methamphetamine blocks dopamine re-uptake, while increasing the release of dopamine, leading to much higher concentrations in the synapse, which can be toxic to nerve terminals. This has an implication in chronic abusers, their increased frequency of consumption or ingestion of higher concentration potentates these effects and makes dopamine readily available for its deleterious effects on neurons. Clinical Features The symptoms of methamphetamine abuse and sign elicited on examination arise from the euphoria of short term effect, and the toxic effects of dopamine by virtue of long term use. The short term effects have been mentioned earlier. The long term effects are usually negative: one of such is addiction. Association with chronic consumption of the methamphetamine is increased tolerance for the substance. This creates a preparatory ground for addiction. Other symptoms seen in chronic abusers of methamphetamine include anxiety, confusion, insomnia, mood disturbances, and violent behavior. They also can display a number of psychotic features, including paranoia, visual and auditory hallucinations, and delusions.   Memory Loss, Aggressive or violent behavior, Mood disturbances, severe dental problems, Weight loss also form part of features seen in this category of people. Treatment The alarming rate of spread of methamphetamine indulgence across the nations is worrisome for health care providers. It is equally a headache for every member of the community interested in safe sexual behavior, peace and progress; those averse towards violence and communal clashes which have been associated with methamphetamine abuse. In the midst of this sad picture emerges the god news that methamphetamine abuse can both be prevented and more interestingly treated. Since the disorder includes brain damage which presents in functional and behavioral disturbances, the treatment options available are targeted at these. Treatment of methamphetamine intoxication is primarily supportive. Treatment of methamphetamine abuse is behavioral; cognitive behavior therapy, contingency management, and the Matrix Model have proven effective. Treatments by use of drugs are under investigation. REFERENCES Winslow BT, Voorhees KI, Pehl KA., Methamphetamine abuse. Swedish Medical Center Family Medicine Residency, Littleton, Colorado 80121, USA. http://www.drugabuse.gov/about/organization/cewg/pubs.html. http://www.nida.nih.gov/ResearchReports/Methamph Injury associated with methamphetamine use: A review of the literature Hawaii Med J. 1997;56:34–6, 44. [PubMed]; Murray JB. Psychophysiological aspects of amphetamine-methamphetamine abuse. J Psychol. 1998;132:227–237. †¦ www.pubmedcentral.nih.gov/articlerender.fcgi?artid=1448174 Psychophysiological aspects of amphetamine-methamphetamine abuse. From: The Journal of Psychology | Date: 3/1/1998 | Author: Murray, John B. †¦ www.encyclopedia.com/doc/1G1-20565391.html Thomas Ernst, PhD, Linda Chang, MD, Maria Leonido–Yee, MD and Oliver Speck, PhD Evidence for long-term neurotoxicity associated with methamphetamine abuse http://www.neurology.org/cgi/content/abstract/54/6/1344 Methamphetamine Abuse During Pregnancy: Outcome and Fetal Effects BERTIS B. LITTLE, MA, PhD, LAURA M. SNELL, MPH and LARRY C. GILSTRAP, III, MD ttp://acogjnl.highwire.org/cgi/content/abstract/72/4/541   

Enuma Elish Vs Genesis - 1352 Words

Oral Roberts University â€Å"Survey of the Old Testament† Essay # 1 Victor Francis Mavika Survey OF Old Testament Prof. Martin Lyons 21 September 2017 There are multiple debates and arguments concerning the creation story of both mankind and the universe from the Bible and the Babylonian creation poem the Enuma Elish. There is a debate on whether the two accounts have similarities or one of them borrowed its content from the other. Enuma Elish is a great Assyrian poem which narrates the story of the creation of the world and man. The poem contains what the old empires believed concerning the creation of the universe. This Babylonian and Assyrian poem gives an account of how Apsu (fresh water) and Tiamat (sea water)†¦show more content†¦Ã¢â‚¬Å"Then God said, â€Å"Let us make mankind in our image, in our likeness, so that they may rule over the fish in the sea and the birds in the sky, over the livestock and all the wild animals, and over all the creatures that move along the ground.† (Gen 1:26). Contrary to Genesis, in EE man is a servant to the gods. The main purpose of man’s creation was for the gods to be free from work. Their work was mainly to lessen all types of physical labor to the gods. â€Å"That the service of the gods may be established, and that their shrines may be built† (cf. EE VI.5-9). It was God’s purpose for man to take care of the garden. Contrary to EE, God’s purpose was not to lessen the number of activities he had; He wanted to have fellowship with man. Thirdly, both accounts express the existence of chaotic state before creation. The fact is there is no order depicted in both accounts. In verses two of Genesis the Bible states â€Å"†¦Now the earth was formless and empty.† No presence of any living creature because of this chaotic nature. Similarly, to Genesis account, EE chaotic nature of the universe is mainly due to the absence of gods. Tiamat and Apsu both represent aspects of the physical world. Apsu is a god of fresh water and fertility while Tiamat goddess of the sea, therefore, chaos and threat. The fierce battle between Marduk and Tiamat replaces Apsu and Tiamat Chaotic nature. AndShow MoreRelatedMs Paul2146 Words   |  9 Pagesand the Bible. For example, the Enuma Elish (a Babylonian creation account) supposedly proves that the writer(s) of the biblical creation account in Genesis aligned it with the Babylonian account. Chapter Five A basic comparison of the elements and characteristics of both accounts reveals that the similarities are artificial. Oswalt reminds his readers, â€Å"In fact it is important to point out that the Enuma Elish is not about ‘creation’ at all† (101). Genesis speaks of God creating somethingRead MoreWeekly Study Questions 11946 Words   |  8 PagesMODULE ONE AN INTRODUCTION TO GENESIS Bible Topics | * Mosaic Authorship * Dating of Genesis * Purpose of Writing * Theological Themes of Genesis | People to Know | Places to Know | Terms to Know | SpinozaAstruc | | Documentary TheoryCovenant History | Study Questions: Answer the following questions (based on the reading), save it and then submit it to the professor. 1. What is the Documentary Theory? The Documentary Source Theory states the belief that Torah was

Definition and Examples of Regionalisms in English

Regionalism is a  linguistic term for a word, expression, or pronunciation favored by speakers in a particular geographic area. Many regionalisms [in the U.S.] are relics, notes R.W. Burchfield: words brought over from Europe, chiefly the British Isles, and preserved in one area or another either because of the continuance of older ways of life in these localities, or because a particular type of English  was early established and has not been fully overlaid or undermined (Studies in Lexicography, 1987). In practice, dialect expressions and regionalisms often overlap, but the terms are not identical. Dialects  tend to be associated with groups of people while  regionalisms are  associated with geography. Numerous regionalisms can be found within a particular dialect. The largest and most authoritative collection of regionalisms in American English is the six-volume  Dictionary of American Regional English  (DARE), published between 1985 and 2013. The digital edition of DARE was launched in 2013.   Etymology From the Latin, to ruleExamples and Observations The following definitions were adapted from the  Dictionary of American Regional English.flannel cake  (n) A pancake.  (Usage: Appalachians)flea in ones ear  (n) A hint, warning, disquieting disclosure; a rebuke.  (Usage: chiefly the Northeast)mulligrubs  (n) A condition of despondency or ill temper; a vague or imaginary unwellness.  (Usage: scattered, but especially the South)nebby  (adj) Snoopy, inquisitive.  (Usage: chiefly Pennsylvania)pungle  (v) To shell out; to plunk down (money); to pay up.  (Usage: chiefly West)say-so  (n) An ice-cream cone.  (Usage: scattered)(Celeste Headlee, Regional Dictionary Tracks The Funny Things We Say. Weekend Edition on National Public Radio, June 14, 2009) Pop vs. Soda In the [American] South it’s called Coke, even when it’s Pepsi. Many in Boston say tonic. A precious few even order a fizzy drink. But the debate between those soft drink synonyms is a linguistic undercard in the nation’s carbonated war of words. The real battle: pop vs. soda. (J. Straziuso, Pop vs. Soda Debate. Associated Press, September 12, 2001) Turnpike In Delaware, a turnpike refers to any highway, but in Florida, a turnpike is a toll road. (T. Boyle, The Gremlins of Grammar. McGraw-Hill, 2007) Sack and Poke Sack and poke were both originally regional terms for bag. Sack has since become a Standard term like bag, but poke remains regional, mainly in South Midland Regional dialect. (Kenneth Wilson, The Columbia Guide to Standard American English, 1993) Regionalism in England What some call a roll, others call a bun, or a cob, or a bap, or a bannock, while in other areas [of England] more than one of these words is used with different meanings for each.(Peter Trudgill, The Dialects of England. Wiley, 1999)How do you make your tea? If you come from Yorkshire you probably ‘mash’ it, but people in Cornwall are more likely to ‘steep’ it or ‘soak’ it and southerners often ‘wet’ their tea.(Leeds Reporter, March 1998) Dictionary of American Regional English (DARE) As chief editor of the Dictionary of American Regional English (DARE), a massive effort to collect and record local differences in American English, I spend my days researching the countless examples of regional words and phrases and trying to track their origins. Launched in 1965 at the University of Wisconsin–Madison, the project is based on thousands of interviews, newspapers, government records, novels, letters, and diaries. . . .[E]ven as we near the finish line, I encounter a common misperception: people seem to think that American English has become homogenized, making the dictionary a catalog of differences long since flattened out by media, business, and population shifts. There’s a grain of truth to that. Certain regional terms have been weakened by commercial influences, like Subway’s sub sandwich, which seems to be nibbling away at hero, hoagie, and grinder. It’s also true that strangers tend to talk to each other in a somewhat homogeneous voca bulary, and that more Americans are moving away from their linguistic homes as they relocate for school, work, or love.But DARE’s research shows that American English is as varied as ever. The language is diversified by immigration, of course, but also people’s creative license and the resilient nature of local dialects. We have dozens of ways to refer to a remote place, for instance, including the boonies, the sticks, the tules, the puckerbrush, and the willywags. The proverbial village idiot, in such a place, might still be described as unfit to carry guts to a bear or pour piss out of a boot. If his condition is temporary, a Southerner might call him swimmy-headed, meaning dizzy. And if his home is dirty, a Northeasterner might call it skeevy, an adaptation of schifare, the Italian verb to disgust.As these examples suggest, the regionalisms that persist are often not those we learn from books or teachers or newspapers; they are the words we use with friends and fami ly, the phrases we’ve known forever and never questioned until someone from away remarked on them.  (Joan Houston Hall, How to Speak American. Newsweek, August 9, 2010) Regionalisms in the American South Vocabulary is . . . strikingly different in various parts of the South. Nowhere but in the Deep South is the Indian-derived bobbasheely, which William Faulkner employed in The Reivers, used for a very close friend, and only in Northern Maryland does manniporchia (from the Latin mania a potu, craziness from drink) [mean] the D.T.s (delirium tremens). Small tomatoes would be called tommytoes in the mountains (tommy-toes in East Texas, salad tomatoes in the plains area, and cherry tomatoes along the coast). Depending on where you are in the South, a large porch can be a veranda, piazza, or gallery; a burlap bag can be a tow sack, crocus sack, or grass sack; pancakes can be flittercakes, fritters, corncakes, or battercakes; a harmonica can be a mouth organ or french harp; a closet can be a closet or a locker; and a wishbone can be a wishbone or pulley bone. There are hundreds of synonyms for a cling peach (green peach, pickle peach, etc.), kindling wood (lightning wood, lighted knots) an d a rural resident (snuff chewer, kicker, yahoo).  (Robert Hendrickson, The Facts on File Dictionary of American Regionalisms. Facts on File, 2000) Pronunciation: REE-juh-na-LIZ-um

Lack Of National And International Policy Agreements...

Lack of national and international policy agreements towards global warming worsens the environment in which polar bears live. Climate change and global warming have become significant issues environmentally. Although humans suffer greatly, there is a greater risk on our world’s wildlife. It is evident that there is a lack of interest towards wildlife when it comes to global warming. The human population is an obvious worry. Seeing as wildlife does not get as much attention, it is possible that some of these animals may go extinct. Polar bears (Ursus Maritimus) are carnivores in wildlife that live in the arctic. As global warming expands, the Arctic is having a difficult time remaining cold. Polar bears have severely declined over the†¦show more content†¦Polar bears also use the sea ice as a resting place or a place to give birth. As global warming is increasing, the sea ice is melting from being in a hot and rainy climate. Therefore, polar bears are having trouble l ocating food to eat. One of the main reasons why polar bears do not have the food necessary to satisfy could be because of the over population of polar bears during the hot climate. (Stirling Parkinson, 2006) Granted that there is not much food for the bears, when there is food, most of them must fight over it because of its limited amounts. When polar bears cannot find any food near the sea ice, they are forced to look further in order to survive. If global warming worsens, it is possible that polar bears will go extinct. â€Å"Scientists predict that the polar bear population, currently 20,000 to 25,000, could disappear by the end of the century.† (Diane Cole, 2009) Although there are some lack of national and international policy agreements, global warming may affect not only wildlife but us humans as well. â€Å"The expert responses suggest polar bear population and range will undergo significant declines by 2050 under SRES A1B.† (O’Neill, Osborn, Hulme, Lo renzoni Watkinson, 2008) A study was done to show empirical evidence about polar bear body mass and weight to see how long polar bears can survive without food. The study concluded that the earlier in the year that the climate gets hotter, the longer the polar bears suffer. (McCarthy, 2015)

Workplace Law for ACE Insurance Limited - myassignmenthelp.com

Question: Discuss about theWorkplace Law for ACE Insurance Limited. Answer: Issue According to the case studies the issue has been arises whether Amanda is an employee or an independent contractor and she can recover her injury for her effective dismissal? Rules The employee is person who works for the employer for the exchange of wages, salary. Employees work for individually. They can also work as per some contract which can be written or verbally as per the terms of the employment. When someone gets the employment under the employment contract then they are bound to follow their duties and rights. Independent contractor is a person who works for another person on the controls by that person where the processes and methods are all followed under an employment agreement. The agreement has formed under some mutual contract binding. FAIR WORK OMBUDSMAN v LU'S HEALTHCARE PTY LTD ANOR [2016] In this case the court has found that the under the section of 45 F Fair Work Commission has set the minimum of time period where the employees are hourly ate f [ay and the defendant has failed to pay the amount as per the act. The principal contractor also failed to pay tea out to the employees. Pirie Street Stage 1 P/L v Trotman Anor and Stewart ORS [2015] SADC 123 is another case where a general contractual agreement has been made where the terms of the contract as been breached and the defendant also apply for the defense for himself. Third parties appointed by plaintiff to introduce potential purchasers for which they would be paid a commission. Subcontractor is the part of any contract where the terms of the agreement has been made with the mutual consent of the both parties Euphoria completely aware about the terms which has been they accepted and as soon as the terms define no intention to create illegal relationship then it will considered as a contract when both the parties have equal responsibility to do to their duties. Stevens v Broadribb Sawmilling Co Pty (1986) is A FAMOUS CASE OF Astralia where the court has stated the facts about the control test and business integrity test for the development of the employment status for the employees. Hollis v Vabu Pty Ltd (t/as Crisis Couriers)(2001) is a case which has consist of the facts where the court has provided the order about whether the person is an employee or an independent contractor. Therefore the test of the business integrity has been defined in this case. In the case of ACE Insurance Limited v Trifunovski [2013] the court has determined and investigate the defendant has been employed the plaintiff as an independent contractor but he has failed to satisfy the terms. According to the terms of the contract if any contract has been breached or terminated due to the any valid reason then legal action can be taken against the plaintiff or defendant who is liable for the actions in this matter if it has found that any of them as level for the cause of one of them hold the responsibility therefore the compensation are also claimed for the breach of the terms of the contract. Application Monks Pty. Ltd., a television production company, chooses Amanda to act in a new serial being produced. Before she commences work she signs a contract that says she will fill a central role in the serial and must be prepared to work at all times but that there is no guarantee of any continued work and that she is free to accept work from other production companies. Therefore according to the case study Amanda is a subcontractor who got the job under contractual agreement where she supposed to follow the terms. Now the director has behaved wrongly with her which is unethical to the contract. Therefore she can take legal action such unethical behavior where she claims for the compensation against the director. Conclusion Amanda can claim the compensation. The director is bound to follow the terms of the contract which he has made with Amanda about the work in his television company. Before the period is over of the contract he never terminate the terms of the contract. Therefore he has breached the contract and against of the terms of contract. He is bound to compensate Amanda for the termination the contract. Issue According to the case studies the issue has been arises whether Ken can argue that the last on / first off rule forms part of his contract and that he should therefore not be made redundant before Bob or not? Rules Under the Fair Work Commission the last on, first off rule has applied where it made an Agreement where the employees get the parental leave along with the payment in their working limits. It only occurs when the employee has does not need employees job to be done by anyone or that employee becomes bankrupt. In the business the redundancy only happen when the company formed or introduces new technology or they slow down their sales or production or the business get closed and relocates the overseas or them takeover about the restructures. In the case of James v Royal Bank of Scotland (2015) the court has found that a redundancy policy has been introduces for 6 years after the period of the employees were retrenched. The employer declined to pay the employee the redundancy pay. It offered to pay an ex gratia payment if the employee signed a broad deed of release. The employee refused to sign the deed of release and was therefore not paid the ex gratia payment. Australian Iron Steel Pty Ltd v Banovic (1989) is another case where the "last on-first off" test has been determined where the policy of this test has not applied in the fact of discrimination. Transport Industry - Redundancy (State) Contract Determination [2007] is another case where the workers union has claimed for minimum redundancy standards which have been carried by the principal contractor. Telstra Corporation Ltd v Keen [2005] is another case where applicant entitled to payment of compensation for incapacity for the redundancy amount the compensation payable to be reduced under s 33(1) of the Act the nature of redundancy payments. Under the Fair Work Act 2009 (CTH) has affected the redundancy terms for the employees where they are entitled to the redundancy payment. Under section 123(1)(c) of the act the general employees are basically not entitled to the redundancy payment. An employer must provide the written notice of the payment of the dismissal or redundancy to the employee. Unless the same or greater entitlements are provided for in an award, contract or agreement, notice pay on termination is covered by the National Employment Standards (NES) according to the section of 117 and 118 Fair Work Act 2009 (Cth). Application According to the case facts an employer must provide the written notice of the payment of the dismissal or redundancy to the employee. Unless the same or greater entitlements are provided for in an award, contract or agreement, notice pay on termination is covered by the National Employment Standards (NES) according to the section of 117 and 118 Fair Work Act 2009 (Cth). Therefore Ken is entitled to claim the redundancy amount from Bob. Though there s no mentioned terms about the redundancy amount but he has right to claim the amount according to the last and first off rules. Conclusion Therefore according to the case facts it can be concluded that Ken is entitled to claim the redundancy amount from Bob. Reference ACE Insurance Limited v Trifunovski [2013] FCAFC 3 Australian Iron Steel Pty Ltd v Banovic (1989) 168 CLR 165 FAIR WORK OMBUDSMAN v LU'S HEALTHCARE PTY LTD ANOR [2016] FCCA 506 Hollis v Vabu Pty Ltd (t/as Crisis Couriers) (2001) 207 CLR 21 James v Royal Bank of Scotland (2015) PIRIE STREET STAGE 1 P/L v TROTMAN ANOR AND STEWART ORS [2015] SADC 123 Stevens v Brodribb Sawmilling Co Pty Ltd [1986] HCA 1 Telstra Corporation Ltd v Keen [2005] FCAFC 195 Transport Industry - Redundancy (State) Contract Determination [2007] NSWIRComm 183

Critical accounting theory Essay Example For Students

Critical accounting theory Essay Outline1 Introduction2 Philosophic grounds3 Practical grounds4 Example theories5 Theory 1: Positive accounting theory6 Theory 2. Critical accounting theory7 Mentions Introduction There are several grounds there is no 1 universally accepted theory of accounting. The grounds are of two kinds. The first is philosophical. The 2nd is practical. This essay discusses each of these. It so provides illustrations from accounting theory. Philosophic grounds The statement There is no universally accepted accounting theory is true by definition. Scientific apprehension of the term theory denies that any theory can be universally accepted. Harmonizing to Popper ( e.g. , 2002a, 2002b ) , theories are speculations that are put to the trial. If they are refuted by the trial, they are either rejected or refined. If they are non refuted, they remain theories ( non facts ) . They are so set to farther trials, and are farther refined. In order for this to continue, there must be rival theories. In this manner, theories compete in a procedure of Darwinian choice. The theories neer get to the truth , but they get increasingly closer. This is the first ground there is no universally accepted theory of accounting. If there were a universally recognized theory of accounting, it would nt be a theory. It would be something else. Notice that, harmonizing to Popper, no theory of all time arrives at certain cognition. The best any theory can make is restrict ignorance. Furthermore, if scientists were to detect a true theory , there would be no manner they could cognize it was true, so at that place would still be viing theories. This last point demands amplification. G A ; ouml ; del s rawness theorems ( see, e.g. , Hofstadter, 1979 ) demonstrate that, in any system of logic rich plenty to incorporate formal arithmetic there exists an infinite figure of statements that are true but that are impossible, in rule, for the system to cognize to be true. This means, in practical footings, that in any complex system-for illustration, an economic system-there exist solutions to jobs that are known by the system, but are non known by any person within it. This is appreciated by taking economic experts ( e.g. , Hayek, 1979 ) . Further, given that there exist normally boundlessly more incorrect solutions to jobs than right solutions to jobs, any effort to work out such jobs by diktat is boundlessly more likely to take to failure than to success. As respects economic sciences, this led Hayek ( 1944 ) to his bridal of the free market. As respects theory in scientific discipline, it means that any effort to enforce a i ndividual theory on anything is likely to take to a earnestly incorrect theory. This is another ground for believing there can be no universally accepted theory of accounting. Any universally accepted theory could merely be universally accepted if it were imposed by diktat, and, if it were imposed by diktat, it would of necessity most likely be incorrect. Therefore it would give rise to a rival theory. Related to this, Feyerabend ( 1996 ) argues that there is no such thing as a individual scientific method, and that any effort to enforce one is counter-productive. Feyerabend s doctrine of scientific discipline is summarised as anything goes . This, provides another ground for there being no individual theory of accounting. If there can be no universally accepted method, there can be no universally accepted theory. There are two popular positions of scientific discipline that are in struggle with Popper s position: positivism and postmodernism. Positivism is the doctrine, associated with Ayer ( 1946 ) that says that the lone meaningful statements are those that are true by logic and those that may be verified by observation. This is the confirmation rule. The first job with the confirmation rule is that it is neither a truth of logic nor an through empirical observation verifiable fact, hence by its ain footings it is nonmeaningful. The 2nd job is that in implies science returns inductively. But inductive logic ( pulling general decisions from specific cases ) is flawed: a million observations of white swans, for illustration, does non show that all swans are white ( so, they are nt: some swans are black ) . Postmodernism is the doctrine that world is socially constructed. So what is existent to one individual may be unreal to another. At a fiddling degree, this is true, for different people see the same things in different ways. It is besides true that, historically, scientific discipline progressed in some cases by alterations in universe position, or paradigm ( Kuhn, 1996 ) . However, this is a inquiry more of the sociology of scientific discipline, non of ontology. And taken literally postmodernism is absurd. It leads to the decision that there is no such thing as world. Core Business Strategy Of Thomas Cook Commerce EssayBut the impression of H. economicus is problematic-some people are stupid, some are selfless, and so on ( Lunn, cited in Clark, 2008 ) , The EMH is besides combative. Some economic experts accept it, others do nt. The EMH is besides obscure. If the market is efficient, the EMH does nt state how long it takes to make a determination Besides, if the EMH were true, arbitrage would be impossible. The best 1 can state about the premises is that they provide an estimate of world. How good an estimate it is, cipher knows. This is another ground there is no universally accepted theory of accounting. Some people think the premises provide a good estimate ; some people think they provide a bad one. Fama and French ( 2004 ) province that markets can be inefficient and investors can be ill-informed and irrational, Merely as proprietors, authoritiess, and workers have vested involvements, so have Watts and Zimmerman. In their instance, they are interested in advancing positive accounting theory. So, in this respect, the theory has a normative facet. It concerns how accountancy research workers should pattern their trade. If all research workers follow Watts and Zimmerman s diktats, Watts and Zimmerman will go rich. Naturally, all accounting research workers want to be in Watts and Zimmerman s place, but the lone manner for them to make so is to develop a rival theory. This is another ground there is no universally accepted accounting theory. Theory 2. Critical accounting theory Critical accounting theory is nt truly a theory. It s more a manner of unfavorable judgment. It aims, non merely to change accounting pattern, but to alter society ( Gaffikin, 2008 ) . It is political. Therefore, for illustration, Laughlin ( cited in Davis, 2008 ) provinces: A critical apprehension of the function of accounting procedures and patterns and the accounting profession in the operation of society and administrations with an purpose to utilize that understanding to prosecute ( where appropriate ) in altering these procedures, patterns and the profession. In this, critical accounting theory is postmodernist. Postmodernists point to the legion defects in positive accounting theory. They highlight the failings in the constructs of H. economicus and the EMH. They point out that Watts and Zimmerman use rhetorical devices to set the positions across. They argue that the methodological analysis and mensurating instruments of rationalist theories are rough, and so on. Occasionally, they make ( or repetition ) good points ( e.g. , the EMH is wrong ) ( e.g. , Mouck, 1992 ) . As indicated, postmodernists deny the being of nonsubjective world. In making so, they deny the possibility of finding the truth, or worth, of any statement. Therefore they deny the truth, or worth, of postmodernism. This is the job with postmodernism. If world is socially constructed, so there can non be a universally recognized theory, for socially constructed world differs harmonizing to who is making the constructing. A true theory to one postmodernist is a false theory to all others. That is why there is no universally accepted theory of accounting. Mentions Ayer, A.J. ( 1946 ) . Language, truth and logic. ( 2nd ed. ) . London: Gollancz. Clark, T. ( 2008, November 1 ) . Market lunacy. The Guardian. Davis, D. ( 2008 ) . Critical accounting theory. Lecture 9. Lecture notes. Bangor Business School. Feyerabend, P. ( 1996 ) . Against method: Outline of an anarchistic theory of cognition. San Francisco, CA: Analytic Psychology Club of San Francisco, Fama, E.F. and French, A.R. ( 2004 ) . The CAPM: Theory and Evidence. On line: hypertext transfer protocol: //www.econ.sdu.edu.cn/jrtzx/uploadfile/pdf/Assetpricing/04.pdf Gaffikin, M. ( 2008 ) . Accounting theory: Research, ordinance and accounting pattern. Gallic Forest, Australia: Pearson Education. Hayek, F. A. ( 1979 ) . Unemployment and pecuniary policy. San Francisco: Cato Institute. Hayek, F. A. ( 1944 ) . The route to serfdom. London: George Routledge Hofstadter, D. ( 1979 ) . G? del, Esther, Bach: An ageless aureate plait. Harmondsworth: Penguin. Kuhn, T. ( 1996 ) . The construction of scientific revolutions. Chicago: University of Chicago Press. Mouck, T. ( 1992 ) . The rhetoric of scientific discipline and the rhetoric of rebellion in the narrative of positive accounting theory. Accounting Auditing, and Accountability, 5 ( 4 ) : 35-56. Popper, K. ( 2002a ) . Unended pursuit. An rational life. London: Routledge. Popper, K. ( 2002b ) . Speculations and defenses. London: Routledge. Watts, R.L. And Zimmerman, J.L. ( 1978 ) . Towards a positive theory of the finding of accounting criterions. Accounting Review, 53: 112-132.