Tuesday, May 26, 2020

Does Fair Value Accounting for Non-Financial Assets

Does Fair Value Accounting for Non-Financial Assets Pass the Market Test? Hans B. Christensen and Valeri V. Nikolaevï€ ª The University of Chicago Booth School of Business 5807 South Woodlawn Avenue Chicago, IL 60637 Abstract: The choice between fair value and historical cost accounting is the subject of longstanding controversy among accounting academics and regulators. Nevertheless, the market based evidence on this subject is very limited. We study the choice of fair value versus historical cost accounting for non-financial assets in a setting where market forces rather than regulators determine the outcome. In general, we find a very limited use of fair value accounting. However, the observed variation is consistent with†¦show more content†¦Evidence from the US prior to 1940 is provided in Fabricant (1936) and ARB (1940). Evidence from Australia is provided in Whittred and Chan (1992), Brown et al. (1992), Easton et al. (1993), Cotter and Zimmer (1995), and Barth and Clinch (1996, 1998). Evidence from the UK is provided in Amir et al. (1993), Barth and Clinch (1996), Aboody et al. (1999), Muller (1999), and Danbolt and Rees (2008). 1 managers have stronger incentives to respond to market demands and commit to the accounting treatment that maximizes the value of the firm (i.e., is more efficient).2 We study valuation practices for arguably the most controversial (non-financial) asset groups: property, plant and equipment (PPE), investment property, and intangibles. Out of the twenty-nine European countries that mandated IFRS from 2005, we select the United Kingdom (UK) and Germany because they have the largest financial markets in Europe and are historically at opposite ends of the spectrum in terms of using fair value accounting under the local GAAP. Specifically, for non-financial assets, German GAAP allows only historical cost accounting, whereas UK GAAP either allows (for PPE) or mandates (for investment property) fair value accounting. As a result, IFRS expands the available valuation practices in both the UK and Germany. Indeed, under IFRS, both fair value and historical cost are allowed for PPE and investment property; and, if an activeShow MoreRelatedUniform accounting standards produce uniform financial reporting. Discuss and evaluate the above statement in the context of the International Financial Reporting Standards (IFRS)1064 Words   |  5 Pagesidentify what the phrases â€Å"accounting standards† and â€Å"financial reporting† refer to. Accounting standards refer to the accounting methods used in an accounting system like the IFRS. Financial reporting refers to the representation of financial information, in order to be uniform the financial reporting must be based on a fixed set of rules, invole complete objectivity and no bias. The IFRS (International financial reporting standards) has indeed helped the uniformity of financial reporting. However, inRead MoreRevaluation Assets1679 Words   |  7 PagesThere are still many differences in accounting treatment between International financial reporting standards (IFRS) and the U.S Generally Accepted Accounting Principles (GAAP). While IFRS are widely used by many countries around the world, FASB of the U.S still working on the intention of either adopt the IFRS or converge towards it. Until the convergence actually happens, there are still many critics about the accounting treatment at the same subject under U.S GAAP and IFRS. Example of this is theRead MoreAdvance Issues In Accounting1743 Words   |  7 PagesAdvance Issues In Accounting Introduction Accounting is the art of measuring and communicating financial information. To maintain uniformity and consistency in preparing and maintaining books of accounts, certain rules or principles have been evolved. These rules or principles are classified as concepts and conventions. One of the important concept in accounting is â€Å"Measurement† (Mattessich, 1977) The IASB Framework states: â€Å"Measurement is the process of determining the monetary amountsRead MoreEssay on Volkswagen Adopt IAS1158 Words   |  5 Pages[International Accounting and financial statement] Case 2 â€Å"Volkswagen Group† Questions and Answers 1. Based on the information provided in the chapter, describe the basic features of German accounting at the time Volkswagen adopted IAS. What development factors cause these features? APPUNTI DA FARE IAS compliant In 2001 first consolidated financial statement All mandatory requirements fulfilled IAS 12 and IAS 39 already fulfilled in 2000 financials Clear and fair view of net financial positionsRead MoreBusiness Combination1719 Words   |  7 PagesNeely ACC 401 – Advanced Accounting October 24, 2013 Abstract In this paper, I will provide an explanation for the business combination method I selected in expanding the corporation by acquiring another firm, the reason for selecting that business combination method, and how the purchase will grow the business. I will also analyze the accounting requirements for the business combination method I selected and how I determined goodwill was impaired and the financial impact of such impaired goodwillRead MoreThe Value Of Fair Value938 Words   |  4 PagesThe fair value option allow all entities to select and measure eligible items at a fair value at a specified date. The decision involved in whether to elect the fair value option have following conditions. The conditions include that it could be applied instrument by instrument, could be irrevocable which means it cannot be changed and the last condition is applying only to instrument and not to only specified risks, specific cash flows, or portions of that instrument. The fair value option all owsRead MoreIFRS Vs US GAAp1484 Words   |  6 Pagessets of accounting standards that are used worldwide. One is the International Financial Reporting Standards (IFRS) and the U.S. Generally Accepted Accounting Principles (GAAP). There is a huge desire for there to one set of accounting standards worldwide with the increase of companies performing business in many different countries and global expansion. The International Financial Reporting Standards are issued by the International Accounting Standards Board. These set of accounting standardsRead MoreThe Requirements Of Australian Standards1517 Words   |  7 PagesAccounting for Business Combinations and its relevant issues under the requirements of Australian standards have raised a considerable number of concerns, and therefore remained controversial for both accountants and scholars who have been struggling to deal with the practical – and – theoretical development of the Accounting industry. Regardless of such difficulties, due to the undeniable meaning of Accounting practices and the enormity of transactions involved on a daily basis, it is of great importanceRead MoreBusiness Combinations Essay1674 Words   |  7 Pageshave implemented the newly created accounting treatment called the â€Å"acquisition method.†    The major changes in the acquisition method involve variations to fair value measuremen t, goodwill recognition, and non-controlling interests.         Under this method, the parent company reported the net assets of the acquired company at the price that it was paid for.    This price included any cash  payment, the fair market value of any shares issued, and the present value of any promises to pay cash in theRead MoreFASB Codification Project1378 Words   |  6 Pagesï » ¿Intermediate Accounting Research Assignment Questions Directions: Type your answer starting on the line after each question. 1. FASB Accounting Standards Codification FASC a. When did the FASC Codification become effective? According to the Notice to Constituents (v4.7), the FASC Codification was released on July 1, 2009 and became effective for interim and annual periods ending after September 15, 2009. b. Did the FASC change prior GAAP? According to the Notice to Constituents (v4.7), the

Friday, May 15, 2020

The Field Of Interior Architecture - 1840 Words

Behind Interior Architecture In the field of Interior Architecture, to be pronounced successful conveys as one would always acquire highly budgeted projects. How you can cope up with increasing demands from client s anticipations, to place ideas in life from their perspective, and to what needs to be done to serve both present and future users of your design. Integrity, evolve, respect, are three core values I believe is behind the success of Interior Architecture. Three core values; what it can do to IA? To go into detail of each, it will stipulate a better discernment of why it is compulsory in the first place. Firstly, integrity is an unconditional compliance with a known code of practice on morally distinctive principles as part†¦show more content†¦By doing this, suitable solutions can be given rather of a quick fix and could later turn into a major disaster. Secondly, evolve is when you have the ability to adjust based on the given situation, typically for enhancement (Merriam-Webster. 2005). In some cases, tasks given to you are beyond your knowledge and capabilities, at times it might be in contradiction to your opinions. To evolve into something t you are not as being expected to perform given tasks is quite a common instance. This is, to put yourself in someone else s shoes as the elders would say for you to understand them. Relentless learning and exploration will coerce you to sustain with interminable possibilities. Interior Architecture achieves, by eradicating work and knowledge boundaries; they attempt beyond what every person has expected. Thirdly, respect is a portion of the business ethics each should exercise. It starts within the organisation extending it to the suppliers and furthermost of all to clients. This is when you set boundaries; distinguish when to push and when to pull back. People contemplate contrariwise, therefore we must respect everyone’s dissimilarities. Every development differs from one another, and it is regarded exchanging viewpoints. What lies behind every successful endeavour is various opinions from numerous people,

Wednesday, May 6, 2020

The Practice Of English Teaching - 1625 Words

Approaches and methods are the main methodology in the practice of English teaching. An approach refers to theories of the language, whereas a method includes the techniques and procedures in how it is used (Harmer, n.d.). Language teaching and its approaches have a very long history emerging from the early twentieth century. Throughout this time applied linguistics, teachers and others, thrived to develop teaching methods in order to meet the characteristics of change and improve efficiency. The main incentive for change corresponds to the increase demand in speakers who wish to acquire a second language together with globalization, encouraging an ongoing need of reassessing language-teaching practices (Richards and Rodgers, 1989). Due to the ongoing changes of language teaching, it is clear that this has resulted in a variety of approaches and methods that exist, ranging from the twentieth century to current time today. This leads to the clarification in which the method of discuss ion will be: the audiolingual method, a major trend in the twentieth century for language teaching. Firstly, an in depth description of what the approach consists of will be discussed. Then, the different theories corresponding to this method such as the behaviorism and language theories will be illustrated. Teacher roles in comparison to student roles will then henceforth, alongside a critical evaluation of the method. Before the nineteenth century, the majority of language learners wereShow MoreRelatedPractice for Teaching English as a Second Language to Students in Hong Kong: Analyzing my Own Classroom Interaction1650 Words   |  7 Pagesstatement is exceptionally true in Hong Kong context because English are seldom used by students in their daily lives. English lessons seem to be their solely exposure to this target language. Therefore, effective classroom interaction plays a particularly important role in English lessons of Hong Kong secondary schools. In this essay, I am going to explore my interactions with students in my English lessons during my Teaching Practice. I will analyze the interaction patterns according to differentRead More............It Seems Reasonable to Suggest That the Motivation That Students Bring to Class Is the Biggest Single Factor Affecting Their Success the Practice of English Language Teaching Harmer from Your Own971 Words   |  4 Pagesstudents I am able to describe and translate English into the Greek language when needed. In order to achieve my goal, I made the effort to do all homework assignments, attend all lessons, and participate, and involve myself in all lessons. My self determination was directed towards successfully completing the course by writing the final exam, and receiving my certificate. Besides being faced with young learners who may not have any set goals for learning English they may acquire their motivation andRead MoreThe Western Training And Communicative Language Teaching1449 Words   |  6 Pages 1. Analyses the generic structure of the article The article is discussing the Western training and Communicative language teaching and mainly it argues about the impact of these teachings on a person who belongs from other languages. The role of TESOL is important here and the opinion and views of the other language teachers have been described. The discussion made in paper is in a proper and significant manner that is holding a generic structure for understanding. On the very first the paperRead MoreTeaching Is An Interesting Profession1528 Words   |  7 Pages For me teaching is an interesting profession. It makes me feel good. My thoughts regarding teaching were the same before I started working, so I did not experience any disappointment. In short teaching profession is joyful and instructive (English Teacher/6 years, Female). After undergraduate education, I thought that I could do everything and I would be a good teacher. When I began my career, sometimes I could not deliver the topic properly. I did not know how to provide knowledge toRead MoreMy Reflection On My Ethnographic Study1153 Words   |  5 Pagesenhance the teaching quality and facilitate positive curriculum development through the interview. Last week I had an opportunity to interview a schoolmate of mine, a doctoral degree student who studies in TESOL program at Alliant International University. The name of my schoolmate called April and she is a Taiwanese. April is a multi-lingual who masters four kinds of foreign language: English, Japanese, Spanish and Taiwanese. Except for her mother-tongue language Taiwanese, English is theRead MoreCommunicative Approach1566 Words   |  7 PagesBEST APROCHE IN ENGLISH LANGUAJE TEACHING : THE COMMUNICATIVE APPROCHE I. Problems in the present English teaching and causes of these problems II. Introduce the communicative approach 1. The definition of communicative approach 2. Two principles of communicative approach †¢ Create a realistic situation †¢ The class should be students-centered III. Adopt communicative approach to improve students ability to listen and speak, and achieve the goal of English teaching 1. Three stagesRead MoreCelta Essay828 Words   |  4 PagesI am an English/EFL instructor with over five years of experience in three different institutions of higher education teaching Academic English and ESP courses to high school graduates and employees in tourism sector and the tertiary sector. Prior to teaching undergraduate students full time, I have taught at different levels ranging from ABC kindergarten to adult professionals of various fields of occupation. I am in the teaching profession, regularly updating my teaching skills through attendingRead MoreEnglish Language Vs. Foreign Countries Essay1186 Words   |  5 Pages[Date] English Language Education in Japanese Schools Introduction Teaching a second language always has its unique challenges, unlike teaching other subjects, in which instruction is in the learners’ first language. English, being an international language is taught across, most, if not all modern day nations. It is not only important for personal communication and professional growth but also for socialization in a world that is increasingly globalized (Fujimoto-Adamson, p. 259). English languageRead MoreA Reflection On Methods And Materials900 Words   |  4 Pagesto take graduate courses in order to earn a master’s degree in education with a concentration in English Language Learners. As an ESL instructor, prior to joining the military, I had arrived at a career plateau. My hopes before taking this course were high. My expectations were met, for the most part Expectations I imagined I would learn how to teach English as a Second Language effectively with teaching materials which would be appropriate for this task. Regarding this course, which I am about toRead MoreThe Duty Of Any Teachers883 Words   |  4 PagesHowever, due to enormous pressure to pass and get high scores in the standardized test, many teachers have begun to employ test preparation practices that are usually not in the interest of students. These activities may include giving extra classes to drill on test content and sometimes eliminating curriculum content not covered by the test. This kind of practice has been noted in many countries such as Canada, Australia, England, China, Japan, and my chosen context, Indonesia. In Indonesia, students

Tuesday, May 5, 2020

Writings About Dislikes and Likes free essay sample

Another word is involvement; it suggests that one’s emotions become almost enfolded in the characters, problems, and outcomes of a work. But sometimes these two words are used defensively, much like the word â€Å"boring. It is easy to say that it was â€Å"interesting† or you were â€Å"involved,† but you might be saying these things hoping that no one will ask you to explain why. In this case, you are being asked to explain your reasons. Using Your Early Reading Response Notes No one, not even your English teacher, can tell you what you should or should not like. While your experience of reading is still fresh, you should refer back to your reading notes (from assignment two). Build on to these notes if necessary and discuss whether or not you liked what you read. Be frank in your judgement. Write down your likes and dislikes and try to explain the reasons for your response, even if they are brief and incomplete. Example: I like â€Å"The Necklace† because of the surprise ending. It isn’t that I like the Mathilde’s bad luck, but I like the way that the author, Maupassant, hides the most important fact in the story until the end. Mathilde does all that work and sacrifice for no reason at all, and the surprise ending makes this point really well. This little paragraph could be expanded as a part of a developing essay. It is a clear statement of liking, followed by references to liable things in the story. This response pattern can be simply paraphrased as â€Å"I like [or dislike] this story because†¦Ã¢â‚¬  and is useful in writing an initial response in your notebook. Brainstorming Likes and Dislikes If at first you cannot write any full sentences detailing the causes of your responses, make a list of the things you like or dislike. If you write nothing, you are likely to forget your first reactions; recovering these for later, either for writing or discussion, will be difficult. Responding Favourably Usually you can equate your interest in a work with liking it. Use the following list to help you be more specific when trying to articulate a favourable response: You like and admire the characters and what they do and stand for You learn something new – something you had never known or thought before You gain new insights into things you already knew You learn about people and customs of different places, times, and ways of life You get interested and involved in the outcome of the action or ideas and do not want to put down the work until you have finished it You feel happy or feel good for having read the work You are amused and laugh often as you read You like the way the author has presented their ideas You find that some of the ideas are beautiful and worth remembering Responding Unfavourably Although dismissing a story as â€Å"boring† is not usually an ideal response, it can be used to formulate a response that has been carefully constructed. You do not need to hide the fact that you did not like something. Example s: 1. I do not like â€Å"The Necklace† because the main character seems spoiled, and I don’t think she is worth reading about. 2. The Necklace† was boring to be because it is not an adventure story, and I only really enjoy adventure stories. These are both legitimate responses because they are based on some specific aspects of the story. The Example 1 stems from a distaste of the main character’s unlikable traits; Example 2, from a preference for stories that move quickly and evoke interest in the dangers faced and overcome by main characters. What is important is that you include reasons for your dislike, and support those reasons using details from the story. Example 1: I do not like â€Å"The Necklace† because the main character seems spoiled, and I don’t think she is worth reading about. She is a phoney. She nags her husband because he is not rich. She never tells the truth. I dislike her for hurrying away from the party because she is afraid of being seen in her shabby coat. She is foolish and dishonest for not telling her friend about losing the necklace. It is true that she works hard to pay the debt, but she also puts her husband through ten years of hardship. If Mathilde had faced facts, she might have had a better like. I do not like her and cannot like the story because of her. Example 2: Before you can discuss what you don’t like, you must first articulate what you do like and why. Here are some reasons for liking adventure: 1. Adventure has fast action. 2. Adventure has danger and tension, and therefore interest. 3. Adventure has daring, active, and successful characters. 4. Adventure has obstacles which the characters work hard to overcome. If you were to simply say that that you did not like this story because of qualities it does not possess and left it at that, you would not have enough information to write an essay. Therefore you must try to â€Å"bridge the gap† by extending your preferences. For example, the story â€Å"The Necklace† definitely does not meet the criteria of the first three qualities of adventure stories, but a connection can be made to the fourth by saying that the main character works hard to overcome the conflict and hardship in the story. The trick is to show an open-minded approach and be willing to form a positive connection to the text being considered, even if reluctantly. I usually only like adventure stories; therefore, I disliked â€Å"The Necklace† at first because it is not an adventure story. But one of my reasons for liking adventure is that the characters work hard to overcome obstacles and hardships, liking finding buried treasure or exploring new places. Mathilde, the main character in Maupassant’s â€Å"The Necklace,† also works hard to overcome an obstacle. Insert details from the story] I see many of the same qualities in Mathilde that I see in adventure characters, and came to appreciate this character and her determination. Writing about Responses: Likes and Dislikes In writing about your responses, you should rely on your initial informed reactions. It is not easy to reconstruct your first responses after a lapse of time, so you will need your Early Reading Reponses observation s as a guide in the pre-writing stage. Develop your essay by stressing what interests you (or does not interest you) in the work. Introduction Begin by describing briefly the conditions that influence your response. Your central idea should be why you like or dislike the work. Be sure to mention the name of the story and its author. The thesis sentence should list the major causes of your response, which are to be developed in the body paragraph(s). Body The most common approach is to consider specific things about the work that you like or dislike. The list given on this handout may help you to articulate your responses. Give just enough (relevant) details from the story that someone who has not read the text will be able to understand your point. Use paragraphs as appropriate for your content. Conclusion Here you might summarize the reasons for your major response. Yu might also face any issues brought up by a change or modification of your first reactions. For example, if you have always held certain assumptions about your taste but like the work despite these assumptions, you may wish to talk about your own change or development. This topic is personal, but in an essay about likes and dislikes, discovery about yourself is something you should aim for. Assignment Write a short essay (3-5 paragraphs) examining the reasons that you like or dislike the story you are reading. While a reflective personal essay (therefore using â€Å"I† or â€Å"my†), this essay should be written using an academic and analytic approach. Since no time will be given for multiple drafts, this essay will be marked on content and organization only.

Monday, April 13, 2020

Behind the Mask of Jason Voorhees Professor Ramos Blog

Behind the Mask of Jason Voorhees Jason Voorhees is a huge horror icon today. His character in the Friday the 13th franchise is a very unique one as well. However, some things needed to have taken place for Jason Voorhees to be born. His story comes from inspiration of a lot of different movies and characters. There are many individual events and causes that created Jason. There has been a lot of character development of Jason over the years, yet, if it weren’t for other films, there may not have been any inspiration for the creators of Jason to draw from. If it werent for them, we might’ve never gotten the story of Jason! Thank goodness these all happened, these are the causes of Jason. There is also a really good tie-in Jason has with one of Cohen’s Monster Theories. One of the biggest influences or causes for Jason Voorhees is Michael Myers from the movie Halloween (1978). During the late 70s and early 80s, there was a big boom in horror titles that were in the slasher category. In 1978, the film ‘Halloween’ was created and birthed the famous character of Michael Myers. He was a masked killer that had a tendency to kill savagely. This led to many more characters in the future with the same concept and some really similar ones too. For example, for Jason to have the tendency to kill recklessly, Michael Myers’ story of mental health was needed. This story allowed Michael’s killing to be somewhat justified because he was unstable. This allowed Michael to kill over and over again. The same thing could be said for Jason. For his killing to be justified he had to undergo some trauma. Some of the trauma that Jason experienced was drowning in the lake at camp with no one to help him out. Then later as a spirit or ghost, he exp erienced the death of his mother when she went to kill in his name. The experience of trauma was needed for both of these masked murders to go ahead and kill the way they did. So the cause of Michael going through trauma is how we got a similar story in Jason. Now what was needed for Jason to have the mask? Well that was really based on the times the movies were filmed. In the first Friday the 13th, Jason isn’t the killer, his mother is. He then goes onto kill in an older state in his life in Part 2. He has a burlap sack covering his face in the films. This is due to the embarrassment of his deformed face. Jason goes on to Part 3 of the franchise where he then adopts the infamous hockey mask. However, even though Jason is sporting some kind of mask or covering, he isn’t the first to do it. The main movie that started this trend was the Texas Chainsaw Massacre (1974). This had the main character, Leatherface, take the faces of the victims and put it on his own face to hide his identity. Which then led to Michael Myers, the next horror movie in that time frame, to pick up a mask and go forth in killing. This then caused Jason to go ahead and put on a burlap sack in the Part 2, and finally the well known hockey mask in Part 3. One fun fact about this hockey mask is that it wasn’t completely planned into the story of Jason. The director at the time was really into the sport of hockey and suggested the usage of the hockey mask. This decision had no back story it was just spontaneous. One of the questions that people ask about Jason is on his weapon of choice. Why would he use a knife or machete when there are other more devastating weapons out there? One of the most famous things about him is that he is very slow and uses a melee weapon to take the lives of his victims. But why? He is so slow and he would benefit from a firearm, or even throwing knives for that matter. Yet, Jason only having a machete stems from the various horror moves from around it’s time. For example, these movies consisted of ‘Halloween’, ‘Psycho’, and ‘The Texas Chainsaw Massacre’, these movies all have the main killer sporting a knife. However, in all these movies the killer is using a just a basic kitchen knife. Its concept can get old very quickly and that’s where the inspiration of Jason’s machete came from. The evolution of these films likely inspired the use of the machete because its much more menacing. If someone is rushing towards you full force, with a long machete that can slice through anything like butter, it’s most likely that anyone would be scared. One monster theory that relates to Jason is ‘The Monster Dwells at the Gates of Difference’. This is because as Cohen says, â€Å"The monster is difference made flesh, come to dwell among us. In its function as dialectical Other or third-term supplement, the monster is an incorporation of the Outside, the Beyond- of all those loci that are rhetorically placed as distant and distinct but originate Within†. This applies to Jason because he is very different from regular human beings. He is of demonic descent. He has some sort of paranormal aspects to him because he is half human and half demon. Yet, he is an undead human. This is because he his skin and flash is rotting. There’s really no way to kill Jason. While there are ways to kill him, he keeps on resurrecting and coming back. In a sense because of his demonic background he is immortal. He is really different from a regular human being. So he is going against the norm and ‘dwells at the gates of di fference’. As was mentioned earlier, Jason’s story was caused from a lot of different movies and characters. There was a lot of influence from films like Psycho, The Texas Chainsaw Massacre, and Halloween. These films really helped to shape the story line for Friday the 13th. Each of the films had an input to his character development. This is evident in his appearance, physical characteristics, and actions. These films allowed for the creators of Jason to pull from many ideas. So in short, these films and characters caused Jason Voorhees and helped develop him. Cohen, Jeffrey Jerome. â€Å"Monster Culture: Seven Theses.† From Monster Theory: Reading Culture. Minneapolis: University of Minnesota Press, 1996. Renee, V. â€Å"The Birth of Jason: The Inspiration Behind the Iconic Mask and the Title ‘Friday the 13th’.† No Film School, 2015 Interview. Barkan, Jonathan. â€Å" Sean Cunningham Reveals the Inspiration for Jason’s ‘Friday the 13th’ Hockey Mask!† Bloody Disgusting, 2015.

Wednesday, March 11, 2020

Characters of Dune essays

Characters of Dune essays Using the Big Five Personality Dimensions Frank Hurberts Dune, winning the first Nebula Award, is an epic story with incredible character development. A portrayal of an alien society more complete and deeply than any other author in the field has managed (Washington Post Book Review). Hurbert uses three prominent characters in this society that define and deepen this universe. Paul Atreides, the brash and rebellious young heir to House Atriedes. Gurney Halleck, the dutiful arms master for House Atriedes, who is loyal beyond death. And lastly is Valdimir Harkonnen, Baron to House Harkonnen, and protagonist of the novel. Paul Atreides is the character that goes through the most growth through the story. In the beginning of the novel, he is noted to be an introvert, with few friends, all that work for his father. Throughout the book, he remains defiant of authority other than his Father. And is also agreeable and open-minded because of his regal up bringing through out the story. It is his emotional stability that changes the most. He shows intelligences both emotionally and mentally, but needs the maturity to take full advantage of it. He is awake listening to us, the old lady said, Sly little rascal. She chuckled. But royalty has need of slyness... (Herbert 1). He is curious and often seeks knowledge foolishly, costing him. But through the training of having to depend on others and being very conscientiousness about not making mistakes, he changes. By the end of the story, he is an extrovert, emotionally stable, and overly conscientious. He also keeps his agreeableness and openness to new experience. Gurney Halleck, the loyal and dutiful servant arms master to House Atriedies, is a simple character compared to Paul. Gurney remains a constant through out the story. He is an extrovert, known well with the ladies, and as ...

Monday, February 24, 2020

CRIMINAL JUSTICE - CRIMINAL JUSTICE SYSTEM ASSESSMENT, CONSISTENCY, Essay

CRIMINAL JUSTICE - CRIMINAL JUSTICE SYSTEM ASSESSMENT, CONSISTENCY, SENTENCING AND PROSECUTION - Essay Example er only 48% believed that criminal justice system is effective to bring criminals to justice; fewer still believed that the system was able to deal with cases efficiently, and only 26 % believed that the needs of the victims were met by people. 2 So overall, these findings show that people perceive that Justice System treats suspects well yet, it is not always capable to protect the rights of victims. Ethnical minorities however are more confident that their rights can be protected by current criminal justice system, though they perceive that the legal system might be prejudiced to them if they are suspects or witnesses in the case. 3One of the most serious conclusions that can be drawn from British Crime Survey is that the confidence of the victims decreases once they have contacted the police. In order to evaluate the level of confidence of the population in current legal system, BCS of 2000, asked respondents how good the job of various agencies was performed. According to the finding all agencies mentioned in the report had received high rankings, however there was sharp decrease in the level of confidence in the police, whereas the level of confidence in al other agencies decreased less sharply. 4 Apart from evaluating the level of confidence, the survey also provided some insight in the factors that contributed to the decline of confidence. The survey found that men were less confident in criminal justice system than women; those of middle aged were less confident than young men and women. The more educated the person is the less confident he is in the justice and efficiency of the system. However, there was almost unanimous agreement among all groups of people that legal system protected the rights of accused and suspects. 5In spite of the fact that there was some variations in the perception of efficiency of the justice legal system among various groups of population as Black and Asian respondents treat criminal justice system better than white