Essay for college application
Analysis Of A Criminal Justice Policy Essay Topics
Wednesday, September 2, 2020
Idle Minds and Wagging Tongues: Conversation in Anna Karenina :: Essays Papers
Inactive Minds and Wagging Tongues: Conversation in Anna Karenina Maybe one of the most striking scenes in Anna Karenina is that of Kitty and Levinââ¬â¢s quiet revelations of adoration to one another, carved out secretively in chalk on a card table, with each seeing naturally the specific words the other was stating (362). With the connection among Kitty and Levin filling in as Tolstoyââ¬â¢s model for a solid and fruitful love, it seems odd that such a relationship ought to be established on quiet, and in such sharp complexity to the prattle of Society encompassing the couple at the gathering. How at that point would we say we are to comprehend the criticalness of discussion in the novel, if the most earnest connections and understandings are not established upon exchange, yet on implicit information? Whole subplots and subjects are passed on through discussions between the charactersââ¬the worker issue and ranch the executives, religion, marriage and unwaveringness. Everybody is attempting to get a handle on what a decent life is, yet the thoughts communicated in discussion, be that as it may, show up frequently to negate both the inward monolog of the characters and their activities, or miss the mark regarding communicating the intensity of the sentiments of characters. For the vast majority of the characters, neither Society chitchat nor scholarly talk does equity to their genuine interests, and even close to home trades are saturated with deceitfulness. Except if they discover a way to communicate their interests some other way, they are destined to an existence of disappointment, best case scenario, or a grievous end at the very least. Inside the initial clash of the novelââ¬Stivaââ¬â¢s issue with the French tutor and his wifeââ¬â¢s response when learning of itââ¬Tolstoy first presents this strain among genuineness and discourse. Prior to Dolly and Oblonskyââ¬â¢s trades, Tolstoy mediates a short encounter among Oblonsky and his child, Grisha. Oblonsky is ââ¬Å"conscious of not thinking about the kid concerning the young lady, yet [does] his best to treat them both alikeâ⬠(7). In spite of the fact that he says, ââ¬Å"Good morningâ⬠to Grisha, Oblonskyââ¬â¢s words are lacking to cover his inward sentiments, and his activities deceive him through a ââ¬Å"cold smileâ⬠(7). Grisha, essentially, doesn't answer. To answer with some enjoyableness is imagine that Oblonsky was true in his welcome, and Grisha is too naã ¯ve to utilize discourse to do anything other than to come clean. Shy of blaming his dad for not adoring him, which he is as of now mature enough to comprehend would be comp letely improper, he can just stay quiet.
Saturday, August 22, 2020
To what extent can Grendon be considered a Maverick prison Essays
Whatever degree can Grendon be viewed as a Maverick jail Essays What exactly degree can Grendon be viewed as a Maverick jail Essay What exactly degree can Grendon be viewed as a Maverick jail Essay Continuous discussions encompassing the possibility of detainment facilities have featured how penitentiaries arent functioning. HMP Grendon has become a milestone in British jail history as a jail that has looked for elective strategies for treatment for the weakening of guilty parties. This paper will diagram the strategies utilized by Grendon in the jails endeavors to restore guilty parties and how those techniques contrast with those at present utilized in normal detainment facilities. It will at last be contended that Grendon, bolstered by various exact discoveries, has faced the challenges and picked up the outcomes that guarantee the jails status as a Maverick jail. HMP Grendon is a class B jail outside Aylesbury, Buckinghamshire. It opened in 1963, in a time of incredible social change which saw homosexuality authorized, the Open University established, an equivalent compensation act built up, and the usage of race relations enactment (Wilson, D. , 1994). In understanding the social setting of the penitentiaries beginnings we can begin to comprehend the hypothetical underpinnings of its center viewpoints. With better approaches for understanding the old, Grendon brought another method of seeing how to manage guilty parties into the light. The jail is separated into six wings, five of which are moderately free restorative networks with 40 or so inhabitants in each, with a littler appraisal and readiness wing for 25. The majority of the detainees are in for violations, for example, furnished theft, murder and an assortment of sex offenses. All have sentences of over four years and all have elected to go there. Regularly a significant number of the individuals have surrendered the choice of parole to attempt to get themselves straightened out before being discharged. The helpful networks utilized by Grendon fuse four principle components that add to the running of the foundation which are popular government and strengthening; the detainees have privileges of control over the organization and running of the jail; They likewise have obligation; the jail empowers duty on an individual and aggregate level; Support; the framework utilized at the jail takes into account the help of wrongdoers from an assortment of staff including specialists, analysts, probation staff, just as those there to instruct the detainees; lastly showdown; the detainees are power to stand up to their wrongdoings and the effect they have had on any casualties and the detainees are stood up to on the off chance that they should make light of their violations or on the off chance that they endeavor to hurt others in the restorative network. Our present jail framework depends on the possibility that jail works and to fluctuating degrees the models of discouragement, counteraction, retaliation, and recovery are intensely imbedded in the possibility of imprisonment. The speculation behind the obstacle/counteraction model is that jail goes about as an obstruction as a result of its undesirable nature. Jeremy Bentham especially supported this view, discipline ought to be adequately disagreeable to the guilty party that the inconvenience experienced would exceed the delight to be denied from crime (Olsen, 1999:213). As indicated by scholars, for example, Bentham such discipline can take a shot at either a general or individual level in that both the overall population who might be thinking about a wrongdoing are dissuaded just as the individuals who experience the jail framework direct. By hindering wrongdoing through detainment facilities it is trusted that it will be forestalled. The retributive model of discipline expresses that the individuals who outrage have the right to endure and that discipline foundations ought to incur the discipline they merit, which is advocated for purposeful wrong doing. It favors the way of thinking of tit for tat, a tooth for a tooth and is viewed as in reverse glancing in that it centers around the wrongdoing previously dedicated by the individual as opposed to the utilitarian spotlight on the future results of discipline found in discouragement models. Restoration points not to rebuff the guilty party however to show them how they can reintegrate into society to lead well behaved lives. It is trusted the detainees issues can be distinguished and settled The goal of change or restoration is to reintegrate the guilty party into society after a time of discipline, and to plan the substance of the discipline to accomplish this. (Hudson, B; Understanding Justice; 1996 p26) The viability of recovery in normal detainment facilities has gone under much examination due to a great extent to the congestion of the penitentiaries At each degree of the jail framework, packing is affecting the capacity of penitentiaries to convey rehabilitative projects. Regardless of extra assets, the development of detainees and the hole between the quantity of detainees and the spaces accessible are making it extremely hard to give adequate positive action to enough detainees (Rehabilitation of Prisoners, first report of the Home Affairs Select Committee, 2004-05, November 2004). The measure of detainees in penitentiaries plainly implies that recovery doesn't make up a huge piece of the jail system for detainees. Throughout the years there has been a lot of discussion over which models are best of recovery in detainment facilities has been generally addressed; In 1974 Martinson addressed What works? furthermore, in his paper expressed that our current systems can't survive, or even considerably diminish, the incredible inclinations of guilty parties to proceed in criminal conduct (Martinson, 1974: 49), thus declared the nothing works. Afterward be that as it may, in 1979 he expressed that some treatment programs do appreciably affect recidivism. (Martinson, 1979: 244) and that [s]uch alarming outcomes are found over and over in our examination, for treatment programs as differing as individual psychotherapy, bunch advising, serious oversight, and what we have called singular/(help, exhortation, guiding). (Martinson, 1979: 255). Despite the fact that he didn't advocate restoration as an essential apparatus for the discipline of guilty parties, his view that nothing works moved to everything works a smidgen and can be viewed as a significant time for the eventual fate of recovery. The contrasts between HMP Grendon and other customary jails initially become clear in the physical running of the jail. The opening of the detainees at 7. 45am until 21. 00pm and the calling of the staff by their first names all represent a more loosened up air than that of customary jails. A wide range of class B guilty parties are intentionally kept together and urged to associate with one another which is an unmistakable difference to the running of standard penitentiaries which will in general develop a sort of pecking order with outfitted burglars and killers at the top and sex wrongdoers at the base. This chain of importance regularly causes various dangers of misuse frequently finishing off with isolation. In urging all detainees to partake in the framework together and on an equivalent level there is no requirement for isolation. Those at Grendon have no protection nonetheless and there are no insider facts permitted inside the jail which can frequently be hard for the detainees as the us and them ethos of their past jail experience was regularly described by mystery between the detainees just as between the detainees and staff. Perhaps the greatest differentiation that set Grendon separated from every single other jail in the UK is its law based structure that expects to enable the detainees in giving them a voice on issues of direct inside the foundation. Strengthening inside the jail is viewed as significant for the development of every detainee as an individual and every one of the detainees have an immediate state in each part of how the jail is run. They are allowed the chance to work out for themselves what is good and bad and reserve the option to remove different detainees from treatment should they break any of the three standards of treatment, which are; no beverage; no medications; and no viciousness. The individuals who are removed from treatment are come back to their sending foundation. In allowing the detainees to stop such conduct, issues, for example, chronic drug use, which is frequently fuelled or made, not halted by being in jail, consequently turns out to be to a lesser extent an issue than in different penitentiaries. In having the option to apply their own qualities to the world where they are living they are given, it is trusted, a superior sentiment of self-esteem than what is given in ordinary penitentiaries in that they are not determined what to do, they are urged to choose for themselves what is correct. It is trusted that the detainees would then be able to apply that plan to the outside world. At Grendon the boundaries among staff and detainees are separated and frequently individuals from staff become more like companions than jail staff and a sort of shared regard is shaped which supports great conduct among the detainees. This is delineated well in David Wilson and Stephen McCabes (2002) study which endeavored to see how Grendon functions in the expressions of those experiencing treatment. One of the detainees expressed that They [the jail staff] gave me regard, and that caused me to have sense of pride. I began to recognize the truth about things, and when you like yourself, you like others as well. The differentiation between standard detainment facilities and Grendon turns out to be clear here; at Grendon majority rules system and regard go connected at the hip though somewhere else in different penitentiaries, neither exist. In England the jail populace has risen drastically and is at its most noteworthy at any point recorded level. In February 2004 the jail populace in England and Wales arrived at an untouched record populace of 74,594-an expansion of 3. 6% throughout the year. Since 1995, more than 15,200 extra jail place have been given at an expense of more thanâ à £2 billion and the UK has the most noteworthy detainment rate in the European association at 141 for each 100,000 (Baker, N. , 2004). With the jail populace developing so quickly and detainment facilities costing so muc
Friday, August 21, 2020
Effect of Color Vision on Foraging and predatoe detection skills in Research Paper
Impact of Color Vision on Foraging and predatoe discovery aptitudes in New World Monkey - Research Paper Example 657) and has been ascribed to be affected by chromatic signs which are generally delivered by the leaves (Dominy and Lucas 363) and natural products (Regan et al. 229). Research has additionally uncovered that trichromatics have the capacity of distinguishing natural products from a foundation that is verdant and that however organic products can secure themselves particularly during their aging procedure, the trichromatics are likewise ready to differentiate the ready from unripe organic products. Lion's share of research has been directed to examine the rummaging capacity of trichromatics yet less research has been finished outlining the impact of shading vision on predator abilities. This confirmations an escape clause in inquire about that this exploration proposition tries to reply by examining the impact of shading vision in accordance with rummaging as well as on predator identification abilities and particularly among New World Monkey. Proposed inquire about theory There is a positive connection between's shading dreams among trichromatic species and their inclination for predator identification and rummaging. Strategies utilized for gathering hereditary and different sorts of information Genetic information will be gathered utilizing enhancement and sequencing of the opsin X connected quality which is liable for the trichomatic genotype consequently the vision phenotype. This will incorporate separating DNA from the monkeys by utilizing their hair strands, salivation or blood tests for assessment. Grouping investigation and PCR will likewise be utilized to distinguish the four amino acids that are available in the heterozygous females that present with the trichromatic vision allele as proof in different examinations (Surridge and Mundy 2157). Conduct technique for gathering information will be utilized where the conduct of monkeys will be watched to recognize trichromatics from dichromatic conduct in taking care of. This will be planned for surveying if there is a positive connection between the conduct of trichromatics in benefiting from ready products of the soil their predation, contrasted with dichromatic monkeys. In addition conduct of dichromatic and monochromatic monkeys that make them incapable to recognize the ready from unripe natural products will likewise be surveyed (Smith, et al. 3162). Morphological strategy for information assortment will be utilized at assessing the morphology of ready natural products that makes them progressively inclined to searching by trichromatic contrasted with dichromatic. Thusly, the morphology of leaves will likewise be utilized to evaluate the pretended in covering the unripe leafy foods impact on shading vision it has on trichromatics contrasted with dichromatic monkeys (Smith, et al. 3162). Strategies for breaking down the information Data will be investigated by utilization of programming by the name SPSS: Statistical Package for Social Sciences where crude information will be gath ered, cleaned and coded. Subsequent to coding into dichromatic and trichomatic as the autonomous factors and rummaging and predator identification as the reliant factors, information will be gone into the PC and broke down. Results will be introduced as tables, diagrams and figures for simpler understanding and conversation. Avocation Color vision segregation is significant for the endurance of any creature particularly in nature. Not exclusively do the creatures profit by the investigation, results produced relating to rummaging will help upgrading the development of organic products to development. This is since it will guarantee that the unripe natural products
Thursday, June 4, 2020
The Narrator in Sonnys Blues by James Baldwin Essaypilot
The story is set in Harlem, a historical town significantly known by the African American, a place in the neighbourhood of New York City. The cultural revival that took place amongst the black Americans known as the Harlem Renaissance was at its peak in the 1920s, although the neighbourhood of the New York City remained improvised and far much oppressed at this time when sonnys blues was taking over. The story begins when an unnamed algebra teacher starts reading something which was found to be disturbing as he rides the subway to school. The teacher, who is now the narrator of the story come out of the subway and moves towards school as the fear for his brother Sonny continues to engulf him since he was arrested and charged for selling heroin. The question under review is if the narrator changed throughout the story? The first instant of transition of the narrator is when the narrator gets to learn from his mother that the brother to his father died due to drink-driving incident that was propagated by the white men. The mother was telling the narrator this story for him to feel guilty about his brother Sonny who has been arrested. He feels guilty as he is trying to reflect what he has done and not done to his brother. At the same time, he recalls with disappointment on the reasons why Sonny chose to neglect the classical music and follows the jazz music, which is a choice that was deep down inside him on the perspective of the narrator. Secondly, the next transition moment of the narrator happens when Sonny and the narrator are witnessing a revival scene. The two brothers start talking, and a reader can see that the narrator is trying to understand the brother through what he has come along. When Sonny explains to the brother the narrator now about the revival meeting, it made him think of the feeling brought by heroin and which is something that made him be in control (Sullivan, 185). The narrator asserts that Sonny is referring to a much more excellent idea. He says that Sonny was using heroin to be a preventive tool that will protect him from drowning in the misfortunes of humanity. He continues with his justifications and says that for one to be able to live more in this life, one has to learn from the suffering experienced. Therefore, for Sonny, what brings comfort and experience is the love of jazz music and heroin. Finally, the change on the narrators role is eventually seen towards the end of the story, at the time when he agrees to take his brother to a club playing jazz and to hear him play also. As soon as Sonny takes the stage, the narrator now realizes how music can be used as a tool to portray that they are and how it can help and keep them from deprivations of the human sorrows. The narrator has now understood Sonnys perspective of choosing jazz music over classic and the reasons he was using heroin. Conclusion In a nutshell, the narrator has been used to portray the different perspectives of how the main characters and others in the book develop the main themes. The narrator has experienced a lot of change from the beginning of the story to the end. From the instance when he learns from the mother about his fathers brother to the circumstances faced by the brother as a result of heroin use and the love of jazz music. Works Cited Sullivan, Patrick. Appendix 1: Reading Guide for Sonnys Blues by James Baldwin. A New Writing Classroom: Listening, Motivation, and Habits of Mind,Ã 2014, pp. 185-192.
Sunday, May 17, 2020
Wednesday, May 6, 2020
In A Small Place, Knowledge and Power are Codependent Essay
Knowledge and power are considered two of the most important assets of a society. In the context of Jamaica Kincaidââ¬â¢s A Small Place knowledge could be defined as a set of proficiencies or expertise attained through experience and education and power as a control of oneââ¬â¢s own circumstances. While knowledge and power are individually definable, they do not exist in isolation. Knowledge and power are mutually constitutive to one another. In her aggressive and expository essay, Kincaid successfully demonstrates through the use of several examples, that knowledge, which is a necessary precursor to power, is severely lacking in Antigua, which in turn limits the power Antiguans hold over their own society. Kincaid begins by pointing out toâ⬠¦show more contentâ⬠¦And it must not be forgotten, that knowledge also includes an understanding of oneââ¬â¢s own culture, nation, and personal history which might be represented by a public monument. Yet Antigua lacks all of these marks that may indicate to a vacationer, that there, knowledge dwells. Then Kincaid abruptly and sarcastically shifts the subject to the beauty of an island. What does a lack of education, medical and technological advance, and culture matter in an island so beautiful? Why would ââ¬Å"you,â⬠a tourist, care about the absence of knowledge in ââ¬Å"yourâ⬠vacation destination? Kincaid successfully points out in a mordant tone that, absurdly, a lack of knowledge in Antigua is considered unimportant in wake of the tourist-attracting splendor of the island. Kincaid continues using the perspective of the tourist to mark the absence of knowledge by discussing the cars driven by Antiguans. She writes that ââ¬Å"you,â⬠the tourist, ââ¬Å"notice that all the cars you see are brand-newâ⬠¦but they have an awful sound.â⬠(6) She continues to explain this predicament when Kincaidââ¬â¢s tourist thinks, ââ¬Å"Itââ¬â¢s because they use leaded gasoline in these brand-new cars whose engines were built to use non-leaded gasoline, but you musnââ¬â¢t ask the person driving the car if this is so, because he or she has never heard of unleaded gasoline.â⬠(6) Kincaid directly points out that Antiguans are unfamiliar with the concept of non-leaded gasolineââ¬âsomething that is common knowledge to theShow MoreRelatedChild Poverty : An Advancing Social Issue Essay1568 Words à |à 7 PagesThroughout this paper, discussions will take place on, child poverty, an advancing social issue in New Zealand. Also, reasons why child poverty is a social issue in New Zealand will be debated. In addition, key concepts of three core sociological perspectives; structural funct ionalism, symbolic interactionism and conflict perspective will be explored. Followed by, explanations of child poverty in New Zealand, from each of the three perspectives will be given in order to explore the different viewpointsRead MoreEmotional Intelligence and Inner Critic4304 Words à |à 18 Pagesyour wisest choice with regard to the weaknesses you discover is to ____. a. | disregard their importance to your success in college and in life | b. | accept your weaknesses and resolve to turn your back on them | c. | accept your weaknesses and place the blame for each weakness where it belongsï⠾on yourself or others | d. | accept your weaknesses and, when possible, take action to create positive changesï⠾in beliefs and behaviors | e. | none of these | 14. You have just attended aRead MoreThe Existence Of Man Is The Quest For Being1875 Words à |à 8 Pagespurpose, or to require a clear significance. The word ââ¬Å"lifeâ⬠, in a short and concise definition is beings and planets that are designed by a definitive and commanding being, that some refer to as God, while others just look at it as a higher source of power. For quite some time now, individuals have been attempting to find the real purpose of lifeâ⬠, but have never been able to come to even the slightest bit of a conclusion as to what it is. I believe that there is an external and internal way of viewingRead MoreThe Many Facets Of Policing2177 Words à |à 9 Pagespowerful. The law of the colonies governed and determined the duties in which the early police force were responsible for carrying out as well as allocated the power necessary to successfully accomplishing these obligations. During the Political era the Police, colonists in their jurisdiction, as w ell as the politicians had a codependent relationship. The politicians recruited and maintained police in office and within the community, while officers helped local political leaders sustain their governmentRead MoreRoad Less Traveled2434 Words à |à 10 Pagesdisagree with. Peck goes on to say that quot;making lovequot; is actually not an act of love and that dependencyis not love either. #9;He makes it clear that to have a working relationship the two people must be independent rather than codependent. quot;Dependency may appear to be love because it is a force that causes people to fiercely attach themselves to one another. But in actuality it is not love; it is a form on antilove... It seeks to receive rather than to give. It nourishesRead MoreProcter Gamble Case Study4269 Words à |à 18 Pagessales. It manufactures and produces a variety of products that feature a high standard of quality, practicality and value. Procter amp; Gamble operates by their mission to improve the lives of the worldââ¬â¢s consumers every day, by touching lives in small but meaningful ways. Integrity, trust and respect for others are fundamental values that drive the day-to-day working methods and decision-making of Pamp;G, and are enforced by a code of ethics that ensures a high standard of quality and morals. Read More8th Habit Summary6493 Words à |à 26 PagesConcentrated Knowledgeâ⠢ for the Busy Executive Vol. 27, No. 9 (3 parts), Part 1, September 2005 â⬠¢ Order # 27-21 FILE: LEADERSHIP à ® From Effectiveness to Greatness THE 8TH HABIT THE SUMMARY IN BRIEF For individuals and organizations, effectiveness is no longer merely an option ââ¬â survival requires it. But to thrive, excel and lead in the Knowledge Worker Age, we must move beyond effectiveness to greatness, which includes fulfillment, passionate execution and significant contributionRead MoreMarketing Strategy Essay4030 Words à |à 17 Pages4 Threats 4 1.2 PEST Analysis 4 1.2.1 Political factors 4 1.2.2 Economic factors 4 1.2.3 Social factors 5 1.2.4 Technological factors 5 1.3 Porterââ¬â¢s 5 Forces Model 5 1.3.1 Competitive rivalry 5 1.3.2 Threat of new entry 6 1.3.3 Buyerââ¬â¢s power 6 1.3.4 Supplierââ¬â¢s power 6 1.3.5 Threat of substitution 6 2 USP analysis 6 2.1 Customer understanding 7 2.2 Innovation 7 2.3 Brand-Building 7 2.4 Go-to-Market Capabilities 7 2.5 Scale 7 3 Current marketing strategy 8 3.1 Generic strategy 8 3.2 Grand strategy 8Read MoreAdolescent Cognitive Development After Trauma4747 Words à |à 19 Pagesreactions and coping skills. Behavioral patterns emerge and become part of an adolescentââ¬â¢s personality. This paper will highlight the impact of traumatic experiences on adolescent cognitive development and their ability to foster an intrinsic knowledge of self. Maltreatment of adolescents has reached epidemic proportions within the United States. According to Bright (2008), ââ¬Å"One in four children/adolescents experience at least one traumatic event before age 16â⬠(p. 11). A study commissionedRead MorePsy Evaluation Essay11057 Words à |à 45 PagesW. except for: A. powerlessness B. carrying the message to other persons C. seeking divine guidance D. empowerment ANS:D PG84 21. Jellinekââ¬â¢s major contribution was A. in his work with war trauma B. to identify multiple alcoholisms C. display his knowledge of the Greek alphabet D. to introduce the harm reduction model. ANS:B PG88 22. Box 2.1 describes a treatment center in Norway that a. is based on a 12 Step approach. b. operates within a system that lacks nationalized health care. c. utilizes
Tuesday, May 5, 2020
Study of Accounting Theories for Legitimacy- myassignmenthelp
Question: Discuss about theStudy of Accounting Theories for Legitimacy. Answer: Accounting theories lead to a clear conceptual idea as to how an accounting thought is developed into an accounting practice and then it is in turn further developed into an accounting principle. Accounting theories assess the global and ethical standards of accounting, their relevance linked to the political conditions of the location and the current government policies. The two of the more prevalent theories used for evaluating social and environmental accounting are legitimacy and stakeholder theory (as mentioned in the question). The word Legitimacy generally in accounting sense means a common or general perspective concerned with the work done by a particular entity as to whether the work done is according to the laid down norms and definitions and is done with proper tools of accounting (Lanis and Richardson 2012). Legitimacy theory essentially refers to the mechanism that helps organizations in establishing and developing environmental and social initiatives on the part of the firm so that their social contract is fulfilled and in turn the goals and objectives of the organization are ultimately met. The organization in order to support its existence needs legitimacy accounting so that the social and environmental actions done by the entity do not hamper the environment or society. In legitimacy theory the idea of social contract is treated with utmost importance. Here in this theory society is treated as a real entity having real force and real desires or interests commonly termed as the public interest. L egitimacy theory is that accounting theory which inspires corporations to be socially and environmentally responsible (Fernando and Lawrence 2014). Its basic idea is that each and every organization has some duty towards the environment and the society in which it operates and draws its revenue from. Thus it gives stress on corporate social responsibility. The problem or one of the drawbacks for legitimacy theory in contributing to the general understanding of legitimacy accounting disclosure is that with time corporations have used this concept more often without understanding its purpose, therefore loosening the grip of the process (Rogowski 2015). Now to discuss the stakeholder theory, a stakeholder could be any person who is involved in the business that is he or she is a component of the process or flow of business. A stakeholder is a person by whom business is affected and in turn who affects business. The ethical of the stakeholder theory presents the perspective that organizations or firms should take into account the interest of all the stakeholders involved in business when deciding about important factors. One of the advantages of the stakeholder theory is that organizations are only able to maximize the wellbeing of the stakeholders. Stakeholders or shareholders with less power or no power do not get any kind of claims on the firm and the stakeholders who operate from a distance have no power to have any effect on the sales or supplies of the firm (Bitektine and Haack 2015). They are not able to affect any decision making process of the firm. Stakeholder theory is one of the very few theories in which the claims are b oth ethical and positive together. This accounting theory actually needs a leap of faith rather than a well thought analysis or a rational analysis. The stakeholders strategic view mixes both a resource-oriented view along with a market-oriented view. A general version of the stakeholder accounting theory intends to define the particular group of stakeholders of a company and after that take exact measures to assess and check the situation as to how the stakeholders especially the small scale stakeholders are treated in the firm. Legitimacy theory is based on the notion that each and every corporation or firm has a sincere responsibility towards the society or environment where it thrives and prospers. It does not involve any legal claim on the organization but justifies the existence of the firm by maintaining its public image. Stakeholder theory on the other hand is completely an accounting theory that is depends upon the stakeholders or shareholders to be particular. It is mainly concerned with the treatment of the small scale stakeholders who do not have a say in the decision making area of the firm. It essentially safeguards the interests of the stakeholders. Under this accounting theory stakeholders do have a legal claim on the firm (Bebbington, Unerman and O'Dwyer 2014). There are in total two methods of accounting for leases. In case of an operating lease, the owner of the property only transfers the right of the property to the person acquiring the property. When the time period for leasing the property is over, the person who had taken the property on lease gives back the property to the owner. As the lessee do not have to accept the ownership risk, the expense related to lease property is shown as operating expense in the income statement and will have no effect on the balance sheet. In a financial lease, the lessee takes on a part of the ownership risks and receives certain perks and is also shown in the balance sheet of the firm as the property is recognizable as an asset or liability. Therefore companies prefer operating lease more than finance lease ( Altamuro et al. 2014). The change in the accounting standard for leasing might cause organizations to breach covenants included within debt contracts because after the change the firms will compulsorily have to show the expenses as their liability that is the total net profit of the firm as such will decrease by a wholesome amount. This will be the primary effect of the change in accounting standards (Barone, Birt and Moya 2014). The organizations more likely to lobby against the accounting standard would be financial institutions as these institutions are involved in leasing out properties and would be affected the most due to the changed accounting standards (Graham and King 2013). References Altamuro, J., Johnston, R., Pandit, S.S. and Zhang, H.H., 2014. Operating leases and credit assessments. Contemporary Accounting Research, 31(2), pp.551-580. Barone, E., Birt, J. and Moya, S., 2014. Lease accounting: a review of recent literature. Accounting in Europe, 11(1), pp.35-54. Bebbington, J., Unerman, J. and O'Dwyer, B. eds., 2014. Sustainability accounting and accountability. Routledge. Bitektine, A. and Haack, P., 2015. The macro and the micro of legitimacy: Toward a multilevel theory of the legitimacy process. Academy of Management Review, 40(1), pp.49-75. Fernando, S. and Lawrence, S., 2014. A THEORETICAL FRAMEWORK FOR CSR PRACTICES: INTEGRATING LEGITIMACY THEORY, STAKEHOLDER THEORY AND INSTITUTIONAL THEORY. Journal of Theoretical Accounting Research, 10(1). Graham, R.C. and King, R.D., 2013. Decision usefulness of whole-asset operating lease capitalizations. Advances in Accounting, 29(1), pp.60-73. Lanis, R. and Richardson, G., 2012. Corporate social responsibility and tax aggressiveness: a test of legitimacy theory. Accounting, Auditing Accountability Journal, 26(1), pp.75-100. Rogowski, R., 2015. Rational legitimacy: A theory of political support. Princeton University Press.
Subscribe to:
Posts (Atom)