Current Purchasing Power Accounting Accounting Essay

Current Purchasing Power Accounting Accounting Essay Accounting theory is a set of basic assumptions, definitions, principles, and concepts surrounding the accounting rule. It includes the reporting of accounting and financial information to relevant or interested parties. There are several approaches that are used in the development of accounting theory. The two main ones are normative theory approach and the positive theory approach. Normative theory approach is a theory that is not based on observation. It is based on how things in the accounting process should be done. This approach comprises of different approaches to have a single but effective accounting approach (Khandelwal, Jain, 2008). This kind of approach uses a formula to come up with an income based on value, not costs. On the other hand, positive or descriptive theoretical approach to accounting theory is a set of theories that is concerned with what accountants actually do (Rosenfield, 2006). These theories rely on a process of inductive thinking, which involves making observations and drawing inferences from them. The main purpose of making observations is to identify certain similarities, identify the number of instances that the similarities are actually observed to deduce a certain degree of assurance necessary to set up a theory about all the similar instances (Ackert, Deaves, 2009). Each of these accounting theoretical approaches are applicable in any business today. However, it would be difficult to apply them together at the same time, since each of them has different objectives (Ackert, Deaves, 2009). It is therefore up to an accountant to decide what approach is most accurate or best suited for what situation. This calls for the right judgment of accountants to be able to make the right decision in every situation or challenge that a business entity is faced with. Normative Theory Approach There are several approaches covered in this approach. Each of these theories is best suited for a different situation (Belkaoui, 2004). Below are these different theories and various situations where each theory is best to be applied. Historical Cost Accounting This theory is applied in times when the costs or prices for things are on the rise (Murphy, 2008). The Historical cost accounting theory is based on the assumption that money holds a constant purchasing power. The main challenge with this theory is that it assumes that the monetary unit is fixed and constant over time. This theory is however based on three components. One is that there are specific levels in price levels, which may be characterized by technological factors and changes of consumer demands. Another component is that there is usually a general change in price levels, which is what is known as inflation (Murphy, 2008). The third component is fluctuation in the exchange rates for different currencies. Due to these three components, the book value of a business should show the current value of assets when preparing financial reports (Murphy, 2008). As stated earlier, historical cost accounting is used when a company is experiencing rising prices. Prices are expected to raise every now and then, and this may render the approach useless in most of these situations. Companies that make use of this approach are safe from overstating profits especially in times when prices are on the rise (Whittington, 2007). Distribution of profits in such situations can affect the purchasing power of a company. This kind of approach may not be viable to use since it affects the operating results of the current year as it includes gains asserted in previous periods of the companyà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s existence. More to that, capital maintenance depends on maintaining an intact financial capital and purchasing power (Murphy, 2008). Using actual current values as they are presently in the market may give a certain measure of profits which should be well distributed to maintain a physical operating capital. Current Purchasing Power Accounting This theoretical approach is best suited in situations where accountants need to maintain capital and the purchasing power of a company. The Current purchasing power accounting theory was developed on the basis that if a company distributes its profits as is required by historical accounting, then the real value of a company has to be reduced (Murphy, 2008). This means that the company would have to distribute a certain amount of its capital. This approach applies indices and is hence easy and cheaper to apply when in such a situation (Rosenfield, 2006). This is because any adjustment that needs to be done is done at the end of a period, and on records made from historical cost accounting. Under this approach, non-monetary assets are termed as assets that monetary value may change overtime due to inflation. Such assets include the machinery in a factory. On the other hand, net-monetary assets are defined as monetary assets minus the monetary liabilities. With this theoretical approach, changes in the purchasing power of a company are not attributed to the non-monetary assets. The loss of purchasing power comes about as a result of holding net-monetary assets (Murphy, 2008). In general circumstances of price level accounting, non-monetary assets are listed to the current purchasing power and as thus, no profits or losses are recognized. This theoretical approach is not reliable when making decisions for the company. Current Cost Accounting This approach is best suited when trying to maintain the purchasing power of a company during times if inflation, or fluctuation of exchange rates of currencies, because it is based on actual valuations. This theoretical approach cuts a clear line between profits that are made after sales, and the gains that come with holding an asset, be it a net-monetary asset or a non-monetary asset (Murphy, 2008). Scholars have argued that a physical or real approach to maintaining capital yields the best results in any business entity, especially in terms of income. This approach values as asset on the basis of replacement costs (Murphy, 2008). Operating income of the asset is valued as realized revenue, minus the replacement costs of that particular asset. This approach of calculating replacement costs is best for calculating operating profit. This makes it possible to maintain the operation capacity of the business at a constant level. The current cost operating profits before absorbing gains and losses, and the realized gains of holding an asset are both counted as revenues, and thus the sum of the two equates to historical cost profit (Rosenfield, 2006). Gains of holding an asset are different from gains after making sales (Porwal, 2001). This is because are the two are dependent on differing factors in the market, most of which are beyond the control of the management in a business. There is an uncertainty surrounding the prevalence of replacement costs though. Current cost accounting is founded on two business concepts; current operating profit and realizable cost savings. Current operating profit is defined as the excess of the present value of the output sold, over the cost of related inputs. Realizable cost savings, also termed as the holding gains or losses, are the increase of the present cost of assets that the company is holding in a given period. Holding gains or losses of an asset can be realized or unrealized. For example, the holding gain of an excess in revaluation in unrealized, but is still considered as part of the business profit in the income statement (Whittington, 2007). In the event that there are two companies that were started at different times, the company that was started earlier will have a larger operating profit. This is because it has less depreciation costs. Any one would think that this company has a more efficient system of running its operations in the current years than other companies that were started later. The actual case is that the management made a wise decision when starting the company. The fact that they bought their assets back in time is a contributing factor. This is a good illustration of the concept of realizable cost savings. Exit Price Accounting This approach argues that assets should be valued as per their exit or market prices, non-marketable reproducible assets at replacement costs, and seasonal no marketable, non-reproducible assets be valued at the original cost (Rosenfield, 2006). The theory also argues that financial statements should be structured in a way to show how much a company is able to adapt to different situations and environments, and that income should be inclusive of all profits and losses, those that have been realized and those that have not been unrealized. This approach is suitable especially when the management has to make decisions about the future of a company. The fact that it gives a straight on focus on the adaptability of a company, makes it stand out of other theories (Whittington, 2007). The adaptability of a business entity is based on how liquid or sellable its assets are. This kind of approach would come in handy at a time when a company is considering to sell some of its assets to counteract inflations in the market. Positive Theories Approach As defined earlier, positive theories are used to explain and predict a phenomenon after making observations (Deegan, Samkin, 2011). Positive theories are based on the assumption that if one makes a series of observations on a behavior, they are able to develop a certain patter which they use to make conclusions and predictions. Examples of positive theories include the stakeholder theory and the legitimacy theory (Deegan, Samkin, 2011). PAT is mainly involved with relationships between people or entities that provide resources to a business organization (Deegan, Samkin, 2011). For instance, the relationship between the management of an organization and its owners. The main elements of most of the relationships according to this theory involve the delegation of decision making from one party (possibly the owners or management who act as the principle) and the agent (second party). If the principle makes wrong decisions, then the two parties are likely to suffer losses, and increased costs due to inefficiency. Such expenses are known as agency costs. The Positive Accounting theory seeks to find a way to reduce agency costs by use of contractual arrangements. It is thus based on the assumption that stakeholders will act in favor of their own interests, and will therefore grab any opportunity available to increase their wealth (Deegan, Samkin, 2011). With this assumption, morality and loyalty are definitely not characteristics of this theory (Ketz, 2006). The positive accounting theory states an organization is usually a collection of people who have individual self-interests, but are willing to cooperate to achieve collective goals, while at the same time, working on their personal goals (Alexander, Brittan, Joseen, 2007). One prediction of the PAT is that organizations will execute measures that align the interests of the whole organization to self-interests. Most of these measures are based on the output of the accounting system, where the stakeholders get to share the excesses of the organization. Such mechanisms need to be backed up by financial statements. According to PAT, managers should commit themselves to preparing the financial statements (Freedman, Jaggi, 2010). This is an expensive activity and the costs incurred are known as bonding costs. Bonding costs can therefore be defines as costs incurred to relevant authorities or agents when establishing means to communicate to the principals, so that they may act in a way that will not affect goals of the organization or the individuals involved. Being part of the stakeholders, the management officials too, have their own self-interests. Based on this assumption, PAT states that the financial statements that are prepared by the management should be audited (Alexander, Brittan, Joseen, 2007). This would help avoid possibilities of the agents to act or manipulate figures in the financial statements to suit their interests. On this note, PAT assumes that not all opportunistic actions can be controlled by contractual arrangements such as the auditing exercise, therefore, there will always be residual costs. Costs incurred during the auditing exercise are known as monitoring costs. Decisions or investigations that are based on the Positive accounting theory adopt an efficiency perspective or an opportunistic perspective. The efficiency perspective seeks to find mechanisms that can be executed so as to reduce agency costs (Freedman, Jaggi, 2010). A good example of this is that when companies produce financial statements that have been audited, they reduce real costs since there are no hidden figures that are not well accounted for. The audited financial statement therefore serves as an efficient perspective, and thus the organization can be termed as efficient (Deegan, Samkin, 2011). Still from the efficiency perspective, accounting practices of an organization should reflect the underlying financial performance of the organization. Organizations adopt different accounting methods, which can be explained by various organizational characteristics. A good example of this is goodwill. If a company is able to provide reliable information about its performance, potential investors will not need to go out looking for more information from other sources. This saves time and reduces costs (Schroeder, Clark, Cathey, 2011). A company will pick an accounting method that will best show its underlying performance. This means that placing certain limitations or regulations on how companies prepare their financial statements can lead to a company incurring more costs than necessary, and probably not achieve their goal. Based on this, this theory recommends that companies should be allowed to prepare their financial statements in a way that best suits their operations, and that will show their underlying performances well (Deegan, Samkin, 2011). As for the opportunistic perspective, PAT seeks to explain and predict opportunistic behavior likely to happen after getting into a contractual agreement. For example, when trying to minimize agency costs, the management of a given organization can negotiate a contractual arrangement to increase their bonuses on profits made. This would align the interests of the managers with those of the owners of the business entity. With the agreement in place, the management can then find other mechanisms to ensure that more profits are generated (Freedman, Jaggi, 2010). The more profits are made, the better the bonus that both the management and the owners will enjoy. These mechanisms that the management adopts may not be reflected on the set up of the organization or its assets. The opportunistic perspective assumes that owners of an organization predict that managers will at some point act opportunistic (Deegan, Samkin, 2011). The principles are therefore likely to set what accounting methods should be used. For instance, a bonus plan agreement may have a stipulation that a depreciation method be used to calculate income inform of bonuses. The management may find it a bit costly to stick to the stipulated plan, and may seek an alternative method. Following such a possibility, PAT states that agents will always have an upper hand in deciding what accounting method to use. Conclusion The above theories are applicable in different situations. According to the analysis put above, the two theories address different issues, and thus, it would yield contradicting results to combine them. For instance, normative theories are best applied when a company is faced with various externalities like fluctuations of currencies and inflation of prices. These affect the purchasing power of a company and thus, the theories come in handy to help the management to make decisions on how to survive such challenges. As for the positive theories to accounting theory, these come in handy when dealing with issues that affect the relationship between the major stakeholders of any business; the owners and the management. The two parties may have contradicting interests, and the positive theories come in handy best in such situations.

The Navigation of Christopher Columbus and the Age of Discovery Essay

Before beginning the research for this work, I had planned on producing a paper and presentation which detailed the history of open sea navigation and the difficulties and dangers which would have faced sailors and seamen during the Age of Discovery. My premise was that we, living in the twentifirst century, had lost touch with the reality of just how hazardous a voyage such as that undertaken by Columbus was. I had hoped to be able to capture for the listener and reader a sense of wonder at the bold willingness to risk life and limb that was demonstrated by the explorers of this era as they left the safety of the waters and oceans that they knew, to challenge the unknown. I had wanted to capture that feeling of stomach-dropping fear that I believed these brave men must have experienced as the headlands they were leaving slipped out of sight below the horizon, possibly never to be seen again. Had I been successful in writing such a paper, I would have succeeded not in exploring history, but rather in producing fiction. Although Columbus certainly deserves recognition as being the one to truly open the way to the New World for Renaissance Europe, and all that was to follow, he was not the high-stakes risk taker that some historians would have us believe. However, neither was he the bumbling quixotic figure presented by those who, for their own reasons, attempt to present him as some sort of insane idiot, or, at best, an extremely lucky savant. What is true about Christopher Columbus is that, for the times in which he lived, he was a well read and learned geographer. Columbus was a student of navigation and sailing, and as such, his understanding of the world in which he lived was based on works previously com... ...tis: An Archaeological Odyssey (New York: Random House. 1991) Sale, Kirkpatrick. The Conquest of Paradise: Christopher Columbus and the Columbian Legacy (New York: Alfred A. Knopf, Inc. 1990) Seeds, Michael A. Horizons: Exploring the Universe (Belmont: Wadsworth Publishing Company. 1998) Tagliattini, Maurizio. (1991 & 1998) Chapter 10. "Christopher Pellegrino or Christopher Columbus: A Critical Study on the Origin of Christopher Columbus" The Discovery of North America: A Documented History [Online] Available: http://www.millersv.edu/~columbus/search/tagliattini.html Taylor, E. G. R. The Haven-Finding Art: A History of Navigation from Odysseus to Captain Cook (New York: American Elsevier Publishing Company, Inc. 1971) Williams, J. E. D. From Sails to Satellites: The Origin and Development of Navigational Science (Oxford: Oxford University Press. 1992) The Navigation of Christopher Columbus and the Age of Discovery Essay Before beginning the research for this work, I had planned on producing a paper and presentation which detailed the history of open sea navigation and the difficulties and dangers which would have faced sailors and seamen during the Age of Discovery. My premise was that we, living in the twentifirst century, had lost touch with the reality of just how hazardous a voyage such as that undertaken by Columbus was. I had hoped to be able to capture for the listener and reader a sense of wonder at the bold willingness to risk life and limb that was demonstrated by the explorers of this era as they left the safety of the waters and oceans that they knew, to challenge the unknown. I had wanted to capture that feeling of stomach-dropping fear that I believed these brave men must have experienced as the headlands they were leaving slipped out of sight below the horizon, possibly never to be seen again. Had I been successful in writing such a paper, I would have succeeded not in exploring history, but rather in producing fiction. Although Columbus certainly deserves recognition as being the one to truly open the way to the New World for Renaissance Europe, and all that was to follow, he was not the high-stakes risk taker that some historians would have us believe. However, neither was he the bumbling quixotic figure presented by those who, for their own reasons, attempt to present him as some sort of insane idiot, or, at best, an extremely lucky savant. What is true about Christopher Columbus is that, for the times in which he lived, he was a well read and learned geographer. Columbus was a student of navigation and sailing, and as such, his understanding of the world in which he lived was based on works previously com... ...tis: An Archaeological Odyssey (New York: Random House. 1991) Sale, Kirkpatrick. The Conquest of Paradise: Christopher Columbus and the Columbian Legacy (New York: Alfred A. Knopf, Inc. 1990) Seeds, Michael A. Horizons: Exploring the Universe (Belmont: Wadsworth Publishing Company. 1998) Tagliattini, Maurizio. (1991 & 1998) Chapter 10. "Christopher Pellegrino or Christopher Columbus: A Critical Study on the Origin of Christopher Columbus" The Discovery of North America: A Documented History [Online] Available: http://www.millersv.edu/~columbus/search/tagliattini.html Taylor, E. G. R. The Haven-Finding Art: A History of Navigation from Odysseus to Captain Cook (New York: American Elsevier Publishing Company, Inc. 1971) Williams, J. E. D. From Sails to Satellites: The Origin and Development of Navigational Science (Oxford: Oxford University Press. 1992)

19th Century Women :: Victorian Era

Purpose Statement: This paper will outline the role of women in society during the Victorian Era and present some real life examples from the Women's Diaries of the Westward Journey of 19th century women following their roles and at times having the those roles challenged by the difficulty of the trail. 19th-Century Women Women in the nineteenth century, for the most part, had to follow the common role presented to them by society. This role can be summed up by what historians call the "cult of domesticity". The McGuffey Readers does a successful job at illustrating the women's role in society. Women that took part in the overland trail as described in "Women's Diaries of the Westward Journey" had to try to follow these roles while facing many challenges that made it very difficult to do so. One of the most common expectations for women then is that they are responsible for doing the chore of cleaning whether it is cleaning the house, doing the laundry. The McGuffey Readers mentions the women's duty to clean in a multiple places. In this handbook it gives clear directions to the woman on what she is to do when cleaning, "This ceremony completed, and the house thoroughly evacuated, the next operation is to smear the wall and ceilings with brushes dipped into a solution of limeÂ… (Gorn 111)." The book explains how it is the women's job to thoroughly clean the house once a year in a manner that sounds very laborious! It further states, "The misfortune is, that the sole object is to make things clean (Gorn 112)." In this part of the book it is very clear that it is saying that the woman's duty is to clean. In Women's Diaries of the Westward Journey it illustrates this in a couple of passages. For example, one woman wrote in her diary, "Oh! Horrors how shall I express it; it is the dreaded washing day . . . but washing must be done and procrastination won't do it for me (Schlissel 83)." Although this woman obviously did not like doing the washing she saw it as her job to do. In addition, the book describes this scene, "The banks of a river would be lined with women who carried their kettles, their washtubs, and piles of unwashed linen (Schlissel 82)." Again, it is the women who are doing the cleaning. The McGuffey Readers being the handbook that young girls would read in school taught them that it was their place to do the cleaning.

Lord of the Flies: The Darkness of Man’s Heart

William Golding’s Lord of the Flies is more than a tale about a group of boys stranded on an island during World War II. Life free from rules of society and adults seems like paradise, but it quickly turns into hell on earth. The boys face the ultimate challenge of remaining civilized without supervision or guidelines. Many elements are found within Lord of the Flies: breakdown of civilization, avoidance of truth, and assumed innocence. These elements appear to be the message Golding is trying to convey. However, carefully analyzing the novel, the reader is able to detect symbolism. The author hides powerful messages behind his characters and other objects on the island. Through the use of symbolism, Golding reveals that humans detached from society’s rules allow their innate evil to dominate their existence. By introducing the characters of Ralph and Piggy, Golding shows his first use of symbolism. He introduces them as well-bred British boys and uses them to reflect man’s nature within society. Ralph represents civilized man, and Piggy symbolizes the intelligence of civilization.What is the difference between a figurative and a literal analogy? Ralph is elected leader because he has the appearance, common sense, and his possession of the conch makes him respected (Golding 22). Since he has been elected leader, he is able to enforce rules to govern the island. These rules include: building shelters, collecting drinking water, keeping the rescue fire lit, and proper sanitation (Golding 80-81). Even though Ralph has possession of the conch and is the chosen leader, he relies on Piggy’s intellect. Piggy knows that their arrival on the island has something to do with the war (Fitzgerald and Kayser 82). He also knows the shell is a conch and its use. Due to their plane crash, he realizes that there are other survivors on the island. Therefore, he instructs Ralph to blow the conch in order to gather the others (Fitzgerald and Kayser 81). Piggy is intelligent, but he has many shortcomings: unable to enforce rules, obese, asthmatic, lacks common sense and is unable to empathize with the group (Fitzgerald-Kayser 83), and unable to express his thoughts (Dicken-Fuller 15). Piggy’s shortcomings solidifies him as an outcast and the subject of mockery; he is a product of civilization but incapable of becoming a leader. It is no surprise that Golding allows these two to discover the conch shell, which is used to represent assembly and rational behavior (Dicken-Fuller 15-16) (Kinkhead-Weekes and Gregor 18). It was the discovery of the conch that brought Ralph and Piggy together, and their meeting is the first assembly. The first time Ralph blows the conch, the boys dispersed all over the island automatically respond and rush toward the sound, and the group is unified. Ralph sets a new rule regarding the conch: anyone with possession of the shell has the right to speak. This requires the boys to act civilized during an assembly. Since the boys have been recently placed out of society, their mannerly conduct remains intact which allows them to respect the conch and obey the rules Ralph has set. As the novel progresses, civility fades and the reader realizes that the boys’ true nature was covered by the rules of society. Golding uses Jack’s character to represent the acceptance of primitiveness and disregard for civilized behavior. When Jack allows his beast, his innate evil, to master him, he no longer has the desire to surround himself with civility. Jack uses his savagery, power, persuasion, and hunting skills to entice others to join him in exercising their beasts. This causes the once unified group to separate: democracy and rational society led by Ralph and the dictatorship, barbaric tribe led by Jack (Selby 57). During the group’s breakup, Ralph wishes for a sign from the adult world that will show him how to reassemble the group. Ironically, the sign given is a dead pilot falling from the sky. The dead pilot distinguishes war, death, and destruction (Dicken-Fuller 15). The body also indicates literally and figuratively â€Å"fallen man† (Dickson13), and that the adult world’s civilization is disintegrating just like the society on the island (Selby 58). Golding’s introduction of Ralph and Piggy showcases how man attempts to cling to his genteel values, but Jack’s breakdown shows that humans will eventually allow their nature as innate savages to govern their lives. Some may argue the validity of man’s inborn wickedness by stating that man has been able to create prosperous civilizations throughout history. Likewise, Ralph’s civilization attempts to survive and thrive for a brief period. During that time, the boys were accustomed to following rules, but Jack’s disobedience proves that man’s barbarity, the beast, is not destroyed but it is instead hidden behind the rules of society. Golding uses the contrast of his characters Ralph, Piggy, and Jack to establish that with time, the darkness of man’s heart will eventually emerge, master their life, and lead to the breakdown of society (Fitzgerald and Kayser 78) (Baker 23). Golding’s next essential use of symbolism is provided when the conch is smashed. This action indicates the collapse of civilization and the acceptance of savagery. Ralph and Piggy adore the conch because it represents the order of civilization. When Ralph uses the conch, it forces the boys to act responsibly by reason and not irrationally by impulse. Since the conch is destroyed, there is no value of the rules that initially governed the island; the boys gradually morph into savages (Dickson 16). Since Jack has chosen to accept his beast, he does not care about the affect of shattering the conch (Kinkead-Weekes and Gregor 21). Golding uses Jack to represent savagery through his description of Jack’s hunting tactics and nakedness. In the opening chapters, Jack is the leader of the choir, and he and the choir are associated with darkness and violence. They are described as dark creatures with black caps and cloaks hide their faces (Dickson 26). Jack has a thirst for power and a desire to control others (Kinkead-Weekes and Gregor 41). Under his leadership, he encourages others to embrace their savagery as well; fear and temptation drives others to join his tribe. The temptation he uses to entice others to join him is a feast. With the success of the feast, it gives Jack an additional menacing characteristic, a new persona called Chief. The creation of Chief feeds into Jack’s thirst for power. (Kinkead-Weekes and Gregor 46). Since Jack is embracing his beast and willing to exercise dark desires and violence (Dickson 24), he needs followers that will relinquish their beasts as well. Jack’s leadership allows his followers to become hunters and to accept their savagery as well (Kinkead-Weekes and Gregor 28). Golding uses Ralph and the contrast of Roger’s character and to portray the emergence of his beast and the affect Jack has on his followers. Before giving in to his beast, Roger under the rules of civilization is able to throw stones at Henry intentionally missing â€Å"here invisible yet strong, was the taboo of the old life (Golding 62). † Roger intentionally misses because he knows his beast his beast is trying to direct his actions. He is only able to deter the impulse of actually hitting Henry by trying to remember what is considered right and wrong actions in society. Instead of granting his beast full control, he tempts it. Golding describes the moment Roger completely yields to his beast. It was during the reenactment of the pig hunt, which was Ralph’s first hunt. Jack and his hunters circle around the pig, Robert, and begin to poke him with sticks. The innocent reenactment becomes violent; Robert’s screams of pain go unnoticed because their beasts overcome all of the boys. Roger is fighting to get closer, and Ralph is fighting to get near, to get a handful of flesh, the desire to squeeze and hurt was mastering (Kinkead-Weekes and Gregor 50). Roger submits to his beast, and Ralph awakens his beast that he has been trying to suppress. Since Roger has lost traits of civility, he joins Jack’s tribe and become known as ‘Executioner and Torturer’ (Kinkead-Weekes and Gregor 60) (Golding 180-181). When the tribe hunts, they cover their faces with â€Å"dazzle paint,† creating a mask that liberates them from feeling guilty about the sinister acts they perform (Kinkead-Weekes and Gregor 33) (Page 120). The hunters begin hunting as a way to get food but this quickly changes. They become obsessed with bloodlust, killing as a sign of oppression (Page 120). The killing of the sow nursing her piglets is an example of their bloodlust. She is vulnerable, but they force themselves upon her and kill her to act out their oppression (Dickson 15). Eventually, they hunt human prey: Simon, Piggy, and Ralph (Dickson 18). Simon’s character symbolizes man’s flawed nature. Golding uses Simon to symbolize a prophet and Christ-like character. Simon avoids exercising his beast by going into the forest and being alone. During this time, man’s human nature reveals itself to him. Simon’s prediction that Ralph will be rescued shows his prophet-like action. Simon is the only character that understands that the beast is inside themselves, not just in evil forces and bad men but everyone (Page 115; Kinkhead-Weekes and Kayser 45). During his conversation with the sow’s head it tells him â€Å"You knew, didn’t you? I’m apart of you†¦ (Golding 143). † He also climbs the mountain in order to confront the other external beast, the pilot. As Simon gazes into the marred face of the pilot, he is able to witness the evil of the adult world, which is the same evil that is within them. He unties the pilot from the rock; this shows that one must confront the beast in order to be free from it. When he initially tries to voice his opinion about the beasts being within themselves, the group mocks him. He tries to reveal the truth about the beast again, but he is violently killed. When he stumbles out of the forest they act like animals they â€Å"leapt onto the beast, screamed, struck, bit, and tore. No words no movement but the tearing of teeth and claws (Golding 153). † Simon’s death not only shows how savagery has completely take over the boys, but it also shows how he represents a Christ-like figure, and if his revelation were accepted, it would give the salvation on the island (Dicken-Fuller 14; Fitzgerald and Kayser 85). In order to avoid facing the truth of Simon’s murder, the boys construct a tribal dance, which is used as a cover up to hide the guilt of murder. Out of fear, they create an image of an external beast represented by the Lord of the Flies, the sow’s head (Page 115; Dicken-Fuller 14) and the pilot (Page 118). Piggy tries to give an intellectual explanation of the beast and fear. In Piggy’s mind, there is no beast because they only created it out of fear. He also tries to rationalize Simon’s murder by calling it an accident and saying that Simon shouldn’t have been playing in the dark, stumbling out of the forest, and scaring them. Even though he represents intelligence, Piggy is unable to see the beast for what it really is (Fitzgerald and Kayser 83). Due to the fact that Jack refuses to look at his inner beast, he believes the beast is a creature that can be won over by a sacrifice (Kinkead-Weekes and Gregor 45). Golding uses Simon’s character, his death, and the tribal dance to signify that even though man reverts his darkness, he has to acknowledge it in order to be free from the beast. Through the use of symbolism, the characters resort to exercising their innate evil is exposed. Critics believe that Lord of the Flies is a representation of a loss of innocence because Golding illustrates the surrender to savage impulses, murder, losing one’s identity, and corruption of the island through children. Their youthful innocence tarnishes as evil is allowed to permeate and transform them from English schoolboys to savage beasts (Dicken-Fuller 13). Their innocence becomes undeniably altered since they possess the ability to commit the immoral act of murder. Golding demonstrates through there actions that there wasn’t really a loss of innocence because the children had the innate capability to sin. Their inner darkness reflects through their outer appearance. They are content with their uncleanness; it has been accepted as normal (Kinkhead-Weekes and Gregor 40). The murders of Simon and Piggy show that the boys have made the same decision that the adults in war have (Kinkead-Weekes and Gregor 47). Anytime the chant â€Å"Kill the beast! Cut his throat! Spill his blood† and the dance are in use the boys have a tendency to lose themselves (Kinkead-Weekes and Gregor 51). They turn into savages overcome by the beast and they lose their identities. Jack loses his civilized identity when he wears the mask and has his tribe refer to him as â€Å"Chief. In the beginning of the novel, Percival Madison is introduced. He is able to recite his full name and address. By the end of the novel, Percival allows his inborn sinful nature to control him, and he doesn’t remember his name. Not only does the beast corrupt the boys, but the island is corrupt as well. The island is descr ibed like the Garden of Eden: bright sun, lagoon, sweet air, and ripe fruits (Dickson 13; Kinkead-Weekes and Gregor). It appears to be an earthly paradise (Page 118). The boys are like Adam and Eve living in the Garden of Eden with the ability to sin (Dicken-Fuller 16). The corruption of the island begins with the creepers. Creepers appear to snakes at night. Then eating too many fruits results with the schoolboys having diarrhea. Critics argue that literally eating too many fruits has this outcome, but it could represent that the boys’ sinful bodies are no longer fit for the island, Garden of Eden (Dickson 20). During the hunting of Ralph, the island is set on fire. The island went from an earthly paradise to a burning hell (Dickson 13). Another symbolic meaning of the island’s burning would be that its beauty is degraded by the boys’ presence (Page 118). In conclusion, being stranded on an island with no rules or supervision is initially viewed as an earthly paradise. Numerous ideas like the breaking down of society, ignoring the truth, and assuming the truth. In contrast, if one carefully dissects the novel, the use of symbolism is clearly present. Golding uses his characters and additional articles on the island to demonstrate that man is inherently immoral. Man’s immorality is concealed by the rules governing society. Once man is liberated from rules, he will eventually allow his dark desires to dominate his being.

Comaprison Theorist Essay

Sigmund Freud’s approach to personality would be and still is a debate within our society today. Researchers and psychologist are still observing his approach and there are still unanswered questions. One approach Freud did not use was how our society and culture would effect the person we all would become. The one thing that most Neo-Freudian’s agreed on was that early childhood experiences would have an effect on your personality development. Freud laid the path for psychologist and many would take what they learned from him and go in their own direction. Alfred Adler was one Neo-Freudian that disagreed with Freud. Their disagreement was not only professional it became personal. Adler approach was called the individual psychology. He helped us understand personality with striving for superiority, how our parents were an influence on our personalities as children and the effect of our birth order. Adler like Freud believed that your earlier years were important when it came to shaping your personality when you became and adult. One thing Adler believed is that the parent’s role would affect the child. The first thing parents should not do is give the child too much attention. By stating this Adler meant pampering. He believed that pampering would take away children’s independence. They become more dependent on people, and they don’t learn how to make their own decisions. He believed that they should be able to make mistakes and make their own decisions, because this would be good for them and they would learn to be more dependent. Another mistake  parents make stated Adler was they would not give children enough attention, which would lead to neglect. If children don’t receive enough attention they would grow up to be distant, and would not know how to be intimate or carry on a relationship. Adler was the first psychologist to mention that the order in which you were born would shape your personality. Comparison of Theorists3 Carl Jung also would leave Freud and Freud would feel betrayed by that. He took him leaving personal as well. Jung was curious with religious concepts. He would take Freud’s idea of unconscious and put his own twist to it. We as people would inherit our physical characteristics, but Jung believed we inherited unconscious psychic characterics as well. After Jung left Freud he would travel around the world and study other cultures and this is were he would base his theory on. He relied a lot on ancient mythology and Eastern religion. Jung believed that the collective unconscious is made up by something called the primordial images. These images would help people respond to our society in a different way, there called archetypes. Basically Jung would describe the collective unconscious as the concept of instincts. He also believed that every man had a feminine side and female had a masculine side. He had three archetypes that he spoke on the anima which is the feminine side of the male, and the animus is the masculine side of female. Stating this, Jung was the first psychologist to point out people would have both male and female characteristics within themselves. Another archetype he had was called the shadow. The shadow was known as the dark side that people would possess. It does not actually mean that people are evil. The main thing that Jung is known for was his focus on introversive and extroversive types. An introvert was someone who focused more inwardly, this person was not the social type and focused more on themselves. An extravert focus just the opposite their focus was outward. Jung, like Freud would stay on the topic of human behavior. Karen Horney was a female psychologist who disagreed with how Freud viewed women. Freud stated that men and women were born with different personalities. (pg 111 n.d.). Horney would disagree with that, she thought  that our social and culture played a bigger role in our  Comparison of Theorists4  personality then biology. She studied a term called neurosis, which means neurotic. Horney’s definition of neurotic is that people are trapped in a self-defeating interpersonal style. The way people interact with others prevents them from developing the social contact they unconsciously crave. (pg 112 n.d.). This will lead to a defense mechanism to help with their feeling of anxiety. Freud would say neurosis was an unconscious battle between various aspects of personality. Horney would state that it would start off in your childhood. Horney had three styles neurotics would use to avoid anxiety experiences. They were called â€Å"moving away from people†, â€Å"moving toward people†, â€Å"moving against people.† Moving away from people, this is when children would learn to just tune people out. When in a hostile environment or situation, instead of engaging with the others they would just tune the person out. Basically ignore the situation. As adults they become sheltered. They would find jobs with little interactions and they would reframe from being in a relationship or intimate. These people would become emotionless and if attached to someone or something the feeling of emptiness while a child would all return. Moving toward people, these people become very dependent on others. They yearn for affection and strive to get accepted by their parents. This yearning would temporally relive them for any anxiety they are having, but in later years they would rely on this. As adults they would have more then usual need for love and affection. They don’t want to be lonely, and believe that any relationship they are in is a relationship. They are demanding affection and don’t know how to love, they are more clingy. Moving against people, these people would rather fight. They have the urge to have power while pushing around children. These individuals believe that being aggressive and mean you can get what you can in that form. You basically take control of the matter before anyone else does. One thing that Horney debated about was Freud theory on  Comparison of Theorists5  women. Freud stated women had â€Å"penis envy†, which is the desire that every girls as to be a boy†(pg 114 n.d.). Horney disagreed and stated that men envy us women and the ability we have to bear and nurse children, this was called the â€Å"womb envy†. Horney was not stating that men were not pleased with themselves but simply stating that we all have qualities that each other admirer. Horney did point out when Freud was making his theory on woman that he was living in a time where woman were treated the way they should have been, he was living in a era where the culture would have helped his influence on the decisions he made for women. Erick Erikson would use some of Freud ideas in his theory; he would add some of his own ideas. Freud believed that the ego was between id impulses and superego demand; however Erikson believed that the ego played a bigger part. Erikson believed that the ego played a powerful, independent part of personality. (pg 106 n.d.). It would help with your identity, and your need to over come the environment. Your ego is to help you get your sense of identity. The term identity crisis comes from Erikson. You would usually find this in adolescents; they seem to not know which way they are going in life. Freud ended his personality development around six years of age, as for Erikson he said it would continue throughout a person’s life. By saying this he gave us eight stages that start from when you are a baby until you’re at an old age. The first stage is basic trust versus mistrust this stage is during infancy years, newborns have no choice but to rely on everyone around them. Autonomy versus shame and doubt is during the toddler’s years, when children want to feel powerful and independent. At the toddler stage Adler stated parents should not pamper, as for Erikson he stated they should not be overprotective at this stage. Initiative versus guilty is early childhood, children learn how to organize and they will learn to set goals and kick down and challenges that come their way. Industry versus. Comparison of Theorists6  inferiority is elementary school age years, this when children soon find out  there is more competition out their in the world. Identity versus role confusion is adolescence years, when teenagers find out who they are and what they want in life. Intimacy versus isolation is young adulthood years, when you seek for the relationship you have always longed for. Generatively versus stagnation is adulthood years, when you want to guide the next generation because you feel as though you have not done everything you want in your life. Ego integrity versus despair is old age years, when you look at your past life and smile you know you have that sense of integrity, but if you don’t you know at this time, it’s too late because time is short now. These four Neo-Freudians have their own approach on personality psychology. When reading all of their perspectives, I would agree to disagree with most. I agreed with Erikson’s approach with the eight stages, Horney was believable because I am a woman and I could relate to where she was coming with her feminine psychology approach. Jung was the more vibrant one and he dug deep into different cultures, and I disagreed with Adler’s approach with the birth order, but would agree with his perspective on how parents pampered and neglected their children. So like there are still debates and intellectual conversations about personality psychology, I would have to debate as well, because there are so many different approaches you can lean towards when it comes to this topic. Comparison of Theorists7 References Burger, J. (2010). Personality. CengageLearning. Eighth edition

Prostitution Should Be Legalized

Prostitution should be legalized Prostitution was estimated to date back to at least 2400 B. C, along with doctor, scribe, barber and cook (Little known facts in the prostitution debate, n. d. ). Despite this length of service, whether sex industry should be legalized or not is still a controversial issue that takes a lot of time to find the best decision. In my opinion prostitution should be legalized for a better prostitutes’ working condition, for a lower sexually transmitted diseases rates and an enhanced power of governments toward this job.To begin with, prostitution’s legalization with rules setting prostitutes’ rights and duties will help to provide them with a better working condition. In present situation, sex workers are being treated in a subhuman way. Suraya, a sex worker was reported to have been beaten, threaten by a knife, raped many times, stolen all money and finally thrown out of the car by her own customer (Pauw and Brener,1998). Not only be c ustomers’ victims, prostitutes also are exploited by their pimps.Kudlow (2006) found that â€Å"even though the girls take home the cash, make no mistakes, the pimp gets all the money. There is no such thing as a commission, percentage, cut, kickback, or dividend†. Moreover, according to Fighting sexual exploitation and trafficking in Indonesia (2004), in Indonesia, one third of sex workers are being underage girls. These girls have not grown up both physical part and mental part, but they are swept into this job too early, which can turn them to a disastrous end.These raw facts, which are requiring for an urgent action from the government, set an alarm to wake us up. If there is an official legalization along with rules setting about prostitutes’ rights and duties, the pimps will no longer be able to coerce these sex workers, these workers can receive their salary fairly and underage girls will be prevented from entering this job too early. Secondly, prostituti on’s legalization with rules requiring periodic health checks will help to reduce sexually transmitted rates through this service.Sexually transmitted diseases, which are haunting a number of infected people and their families, are all society’s interest. The sex industry’s legalization with a requirement to access periodic health checks is an intelligent method for this problem. Prostitutes with sexually transmitted rates will be found out and treated in time, and also the number of people catching diseases through prostitution will be reduced. Some third countries have gained a significant fall in sexually transmitted rates in this way such as Kenya and Senegal.After the prostitution’s legalization, the number of condoms used by sex workers in Kenya had increased to more than 80%. In Senegal, by special clinical services such as offering regular examinations and treatments for registered prostitutes, HIV prevalence among pregnant women had fallen into u nder 1% (Steen, as cited in Liberator, 2005). Obviously, prostitution’s decriminalization with rules requiring periodic health checks is the best way to lower STDs rates through prostitution as well as improve the social health.Finally, present laws with its prohibition against selling sex have not come up with people’s expectation. Almost everywhere in the United States, sex workers and their customers are penalized for what they did as consenting adults. However, after having paid the fines, sex workers come back to streets with their work and no decrease in the number of them has been reported. Also in this review of legalization’s benefits, they added that â€Å"Making prostitution legal will allow the act to be managed instead of ignored†.In addition to this situation, present laws do not provide prostitutes with enough protection. A prostitute murder confessed to have killed a total of forty eight sex workers â€Å"because he knew he would not be h eld accountable† and it took police 20 years to detect his crime (Ditmore, 2007). Some people may argue that prostitutes and their job break the society’s morality. This opinion only focuses on the merit of the surface, considering prostitutes as criminals and criticizing them, not regarding to the fact that they are also human, they also have to labor inturn of money.According to a survey (Lobert, n. d. ) named â€Å"What do you need† conducted among prostitutes, 78% need home and safe places, 58% need health care and 42% need legal assistance. These girls are living in a subhuman life, they are requiring all basic needs. Moreover, prostitution will always exist because its serving important function in societies (Kingsley & Davis, as cited in Kendall, 1998). Without customers’ demand, prostitution would no longer be able to continue. Consequently, prostitutes deserve to work under the laws’ patronage.In conclusion, based on the real situations, pr ostitution should be legalized. Along with the legalization, there will be rules setting about allowed age, working condition and health check requirement. This legalization not only brings about a better working condition for those sex workers, but also contributes to reduce sexually transmitted diseases, and thus build up a better world.References Kendall, D. E. (1998). Social problems in a diverse society. Chapter 7, p. 136, p. 141. United States. Kudlow, M. (2006). Selling sex. Retrieved November 21, 2009, from http://thegauntlet. ca/story/10365 Liberator, M. (2005). Legalized prostitution: Regulating the oldest profession. Retrieved November 21, 2009 from http://liberator. net/articles/prostitution. html Little known facts in the prostitution debate (n. d. ). Retrieved November 21, 2009, from http://prostitution. procon. org/view. resource. php? resourceID=000116 Lobert, A. (n. d. ). Prostitution statistics-the real truth. Retrieved November 21, 2009, from http://powerhouse-min istry. rg/annielobert_prostitution. aspx Pauw, I. & Brener, L. (1997). Naming the danger of working on the street, p. 80. Agenda Feminist Media. Available online at http://www. jstor. org/pss/4066227 Raymond, J. & Ditmore, M. (2007). Debating legalized prostitution. Retrieved November 21, 2009, from http://humantrafficking. org/updates/643 UNICEF (n. d. ). Fighting sexual exploitation and trafficking in Indonesia. Retrieved November 21, 2009, from http://www. unicef. org/infobycountry/indonesia_23650. html Prostitution Should Be Legalized Prostitution should be legalized Prostitution was estimated to date back to at least 2400 B. C, along with doctor, scribe, barber and cook (Little known facts in the prostitution debate, n. d. ). Despite this length of service, whether sex industry should be legalized or not is still a controversial issue that takes a lot of time to find the best decision. In my opinion prostitution should be legalized for a better prostitutes’ working condition, for a lower sexually transmitted diseases rates and an enhanced power of governments toward this job.To begin with, prostitution’s legalization with rules setting prostitutes’ rights and duties will help to provide them with a better working condition. In present situation, sex workers are being treated in a subhuman way. Suraya, a sex worker was reported to have been beaten, threaten by a knife, raped many times, stolen all money and finally thrown out of the car by her own customer (Pauw and Brener,1998). Not only be c ustomers’ victims, prostitutes also are exploited by their pimps.Kudlow (2006) found that â€Å"even though the girls take home the cash, make no mistakes, the pimp gets all the money. There is no such thing as a commission, percentage, cut, kickback, or dividend†. Moreover, according to Fighting sexual exploitation and trafficking in Indonesia (2004), in Indonesia, one third of sex workers are being underage girls. These girls have not grown up both physical part and mental part, but they are swept into this job too early, which can turn them to a disastrous end.These raw facts, which are requiring for an urgent action from the government, set an alarm to wake us up. If there is an official legalization along with rules setting about prostitutes’ rights and duties, the pimps will no longer be able to coerce these sex workers, these workers can receive their salary fairly and underage girls will be prevented from entering this job too early. Secondly, prostituti on’s legalization with rules requiring periodic health checks will help to reduce sexually transmitted rates through this service.Sexually transmitted diseases, which are haunting a number of infected people and their families, are all society’s interest. The sex industry’s legalization with a requirement to access periodic health checks is an intelligent method for this problem. Prostitutes with sexually transmitted rates will be found out and treated in time, and also the number of people catching diseases through prostitution will be reduced. Some third countries have gained a significant fall in sexually transmitted rates in this way such as Kenya and Senegal.After the prostitution’s legalization, the number of condoms used by sex workers in Kenya had increased to more than 80%. In Senegal, by special clinical services such as offering regular examinations and treatments for registered prostitutes, HIV prevalence among pregnant women had fallen into u nder 1% (Steen, as cited in Liberator, 2005). Obviously, prostitution’s decriminalization with rules requiring periodic health checks is the best way to lower STDs rates through prostitution as well as improve the social health.Finally, present laws with its prohibition against selling sex have not come up with people’s expectation. Almost everywhere in the United States, sex workers and their customers are penalized for what they did as consenting adults. However, after having paid the fines, sex workers come back to streets with their work and no decrease in the number of them has been reported. Also in this review of legalization’s benefits, they added that â€Å"Making prostitution legal will allow the act to be managed instead of ignored†.In addition to this situation, present laws do not provide prostitutes with enough protection. A prostitute murder confessed to have killed a total of forty eight sex workers â€Å"because he knew he would not be h eld accountable† and it took police 20 years to detect his crime (Ditmore, 2007). Some people may argue that prostitutes and their job break the society’s morality. This opinion only focuses on the merit of the surface, considering prostitutes as criminals and criticizing them, not regarding to the fact that they are also human, they also have to labor inturn of money.According to a survey (Lobert, n. d. ) named â€Å"What do you need† conducted among prostitutes, 78% need home and safe places, 58% need health care and 42% need legal assistance. These girls are living in a subhuman life, they are requiring all basic needs. Moreover, prostitution will always exist because its serving important function in societies (Kingsley & Davis, as cited in Kendall, 1998). Without customers’ demand, prostitution would no longer be able to continue. Consequently, prostitutes deserve to work under the laws’ patronage.In conclusion, based on the real situations, pr ostitution should be legalized. Along with the legalization, there will be rules setting about allowed age, working condition and health check requirement. This legalization not only brings about a better working condition for those sex workers, but also contributes to reduce sexually transmitted diseases, and thus build up a better world.References Kendall, D. E. (1998). Social problems in a diverse society. Chapter 7, p. 136, p. 141. United States. Kudlow, M. (2006). Selling sex. Retrieved November 21, 2009, from http://thegauntlet. ca/story/10365 Liberator, M. (2005). Legalized prostitution: Regulating the oldest profession. Retrieved November 21, 2009 from http://liberator. net/articles/prostitution. html Little known facts in the prostitution debate (n. d. ). Retrieved November 21, 2009, from http://prostitution. procon. org/view. resource. php? resourceID=000116 Lobert, A. (n. d. ). Prostitution statistics-the real truth. Retrieved November 21, 2009, from http://powerhouse-min istry. rg/annielobert_prostitution. aspx Pauw, I. & Brener, L. (1997). Naming the danger of working on the street, p. 80. Agenda Feminist Media. Available online at http://www. jstor. org/pss/4066227 Raymond, J. & Ditmore, M. (2007). Debating legalized prostitution. Retrieved November 21, 2009, from http://humantrafficking. org/updates/643 UNICEF (n. d. ). Fighting sexual exploitation and trafficking in Indonesia. Retrieved November 21, 2009, from http://www. unicef. org/infobycountry/indonesia_23650. html

Kevin Carter Essay

Pulitzer Prize-winning photograph made by Kevin Carter in 1993 I decided to describe the story behind this photograph, because of two reasons. The first one is a book I am reading now: ‘The Bang – Bang Club’. Kevin Carter – the author of this photograph belonged to this four-member club of South African photographers. The second reason is that this is an important moment in documentary photograhy. This photograph was taken during the Sudan Famine in 1993. The picture depicts a hunger stricken child crawling towards a United Nations food camp, located a kilometer away. The child is dying and he won’t make it to the camp. In the background a vulture is waiting for the child to die so it can eat him. The photographer waited for the vulture to spread its wings over the child, but it didn’t happen. Nevertheless, this picture shocked the whole world in 1993. As it turned out, it also took another death-toll – three months after taking the shot Kevin Carter, aged 33, committed suicide due to depression. The photograph first appeared in New York Times on March 26, 1993 and was reproduced in many other newspapers around the world. After the publication lots of people contacted the Times to ask about the fate of the boy. His fate was unknown, but it was almost impossible for him to have reached the feeding center. In 1994, the photograph won the Pulitzer Prize for Feature Photography. It wasn’t the most shocking scene in Carter’s career, as he had been working ear- lier for â€Å"The Johannesburg Star†, being exposed to the real brutality of Apartheid. The publication caused rapid reactions. Carter was bombarded with questions about why he had not helped the child, and only used him to take a picture. He was accused by another newspaper: â€Å"The man adjusting his lens to take just the right frame of his suffering, might just as well be a predator, another vulture on the scene. † In most cases photojournalists say that showing the whole world in its drama is more important that helping starving children at a particular moment, for they will die anyway. It may sound cynical but I believe this is the right thing for them to do. Carter’s photograph started a discussion about the moral aspects of photojournalism. But the author appeared to be its victim. After his death, Carter’s daughter Megan responded: â€Å"I see my dad as the suffering child. And the rest of the world is the vulture. † Photojournalism is a tough profession. Only one member of Carter’s â€Å"Bang – Bang Club† has survived. Others were killed while working or committed suicides, due to stress and depression. The world should have a bit more respect for photojournalists who have been showing us the most important events in the 20th century. Not longer then a week ago the ‘Chicago Sun-Times’ fired all its staff photographers and decided to give reporters some Iphone training†¦ It wasn’t the most shocking scene in Carter career, as he was working earlier for â€Å"Johanesburg Star† being exposed to the real brutality of apartheid.