Trial by jury has no place in modern Britain Essay

Trial by jury has no place in modern Britain - Essay Example The system of jury trial has been related to the common law. In fact, Norman kings have promoted the specific process sending their judges ‘to preside at jury trials’ (Spooner 2006, p.88). In the above context, the objectivity of the court was ensured through the following practice: the public could choose ‘four people to sit with them’ (Spooner 2006, p.88). Magna Carta has enforced the specific rule in order to ensure that judge will not influence the jury (Spooner 2006). Saxons did not accept the interference of king’s judges with the jury, aiming to keep the court independence from the ruling of the king (Spooner 2006). Today, a similar approach can be used for justifying the non-appropriateness of jury trial in English law. Due to its structure, the English legal system ensures the objectivity in trial, at least at higher level than other legal systems worldwide where the use of jury in trials often causes severe problems in the court procedure. The presence of juries in trial has been, traditionally, considered as a measure for ensuring equality in terms of law, i.e. to ensure that the decision of the court will be fair both for the perpetrator and the public, meaning that no punishment will be imposed unless the person considered as the perpetrator has, indeed, committed the offense involved. It is for this reason that in trial with juries the defendant is given plenty of time in order to present all the evidence available; in this way it is ensured that the crime will be fairly and appropriately evaluated by the jury. In practice, the participation of juries in trials has led to ‘verdicts, which have protected the personal rights’ (Hosterttler 2004, p.155). However, it cannot be stated that trial by jury always lead to the correct verdict or that juries ‘protect the law’ (Hosterttler 2004, p.155). Such perception cannot be acceptable taking into consideration the involvement of other individuals in critical parts of each trial, especially the judge in directing the trial and the lawyers in presenting/ analyzing the evidence involved. From this point of view it could be noted that juries are not indispensable part of criminal law. In the English legal system this view could be also applied, especially since in the particular system, due to its structure and its principles is quite difficult to lead to failures in regard to the evaluation of evidence, minimizing the risks for wrong verdicts. Currently, criminal trials in the English legal system are based on the trial jury, but not necessarily. In minor offences, these that are heard before the magistrate’s courts, the offender has the right to choose between ‘a trial before the magistrate court and a trial by jury before the Crown Court’ (Erastus-Obilo 2009, p.41). On the other hand, in more serious offences, the offender does not have such option. The trial is heard necessarily ‘by judge and the ju ry’ (Erastus – Obilo 2009, p.41). Moreover, the power of jury as factors determining the cases cannot be ignored. In fact, the verdict cannot replace the judgment of the court, but the verdict is the basis for the development of the judgment. From this point of view, the current role of jury in the English legal system is critical. 3. Benefits and implications of the trial by jury The use of the jury system in England has been combined with the principle of liberty; more specifically, the presence of juries in trials in England reflected the liberty of people to participate in important issues related to the law, which, as its name notes, is common among all people in terms of

1.Government funding of faith schools is a flawed policy. It Essay

1.Government funding of faith schools is a flawed policy. It undermines community cohesion and contributes to social division. Discuss - Essay Example 2004: 38) that are sustained by government funding. Hence, the issue raised over and over again is whether it is justifiable for the government to fund faith schools. The objective of this essay is to review and discuss the alleged negative implication of faith schools on community and social cohesion. The discussion will involve a broad array of stakeholders, such as students, local authorities, education practitioners, teachers, religious leaders, and parents, through an array of various ways whereby we could gain something from their awareness and experiences about the challenges and advantages to community cohesion that a faith school system provides. This essay will provide a brief discussion on the major views and recommendations of various stakeholders abovementioned. It also connects the current status of faith-based schools in England to substantiate further discussion on this important issue. The recommendations put forth in this essay have comprehensive repercussions for the nation’s whole education system. In our joint efforts to build a productive multicultural society, major change may at times be essential. Too frequently the dispute about England’s faith schools has been founded on bare rhetoric; in this essay the author provide a more well thought-out and evidence-based framework. Recently, there have been extensively documented exchanges of opinions concerning the issues of faith-based schools, specifically those in the government sector. Often controversial, the debate has mirrored the views of a wide array of groups and individuals, outside and within education (Johnson 2006). Myriad of those issues revolve around the contribution of all schools in enhancing social cohesion in the face of growing government sponsorship of and interest in faith schools (Johnson 2006). Faith-based schools are viewed by government policy as a medium for providing enhanced parental choice,

What It Means To Be A Great Power Politics Essay

What It Means To Be A Great Power Politics Essay Great Powers are the most powerful members in the international system. The idea of Great Power plays a significant role in the theory of international relations as any changes in the Great Powers strategies or emergence of new Great Powers normally alter the status quo. This essay began by examining the different criteria used by scholars to define Great Powers, following by my own definition of Great Powers to further discuss and illustrate my understanding of this concept. Today, China plays a new role in the international system, garnering increasing attention around the globe. Chinas economic strength and political clout are already influencing places beyond the Asia Pacific region. Africa, as a place in which Chinese engagement is expanding rapidly, can be used as a region to assess whether China is a Great Power or not. The second part of the essay analyses Chinas foreign policy towards Africa since the 1990s with attention to Chinas objectives there as well as the reactions of the African. Various aspects will be discussed, including Chinas political, economic, military presences and soft power to assess whether China is a Great power in Africa or not. II. Definition of Great Powers in the International System Scholarly definitions The traditional definition of great power can be found in the distinction made at the Paris Peace Conference, which suggested that great power is a state with a global scope of interests in the international arena  [1]  Throughout the years, the concept of great power has been conceptualized by a number of theoretical schools of international relations, for example, realism, liberal internationalism and constructivism. According to a prominent British historian Arnold Toynbee, great power can be defined as a political force exerting an effect coextensive with the widest range of the society in which it operates  [2]  , while one of the leading scholars of the international relations in 20th century, Martin Wight regards, great powers as powers with general interests, i.e. those whose interests are as wide as the state systems itself, which today means worldwide.  [3]  And for Professor Hedley Bull from the University of Oxford, great power contributes to international system by managing their relations with one another; and by exploiting their preponderance in such way as to import a degree of central direction to the affairs of international society as a whole.  [4]  I agree with these viewpoints that the ability to project influence and power beyond its region is a decisive factor for defining greatness. The concept of great power is a pivot in many realists international relations models, including the theory of hegemony, balance of power and the polarity in international system. According to a prominent Neo-realist scholar, Waltz Kenneth stated in his remarkably influential book, Theory of International Politics, the great powers extraordinary positions in the international system enable them to undertake tasks that other states have neither the incentive nor the ability to perform.  [5]   Some realist scholars argued that there is asymmetry of power within the international system. According to Krasner, when power asymmetries are high, the frequency of intervention increase.  [6]  He put forward the argument that a great power intervene the weaker states internal affairs by various norms, values and principles to justify and legitimize their actions. They sometimes violate those values and principles, but themselves stay free from external interference.  [7]   Another realist scholar, Leurdijk also suggested that the international system is in hierarchical relations- relations of dominance and subordination.  [8]  That means, the great powers are those who dominant over the subordinated countries. Therefore, from this perspective, a great power is a state which has more state sovereignty and autonomy it can claim, and it is subject to less external intervention.  [9]  Also, a great power is able to enforce the rule of international law. Meanwhile, contemporary international law incorporates broader ideas more than the rule of non-intervention. According to Khachikian from Stanford University, it now embraces ideas of permissible intervention, such as enforcing international peace, protecting one nationals, preventing a spillover across state borders, stopping mass human suffering and others  [10]   Generally speaking, the traditional definitions of great power emphasize on the powers wide global interests in the international system, while some scholars consider great power as a state which possess the capacity to exercise influence within the international system. From this perspective, great powers are able to intervene their targets of intervention and not being a target of intervention by other actors in the international system. To conclude, we may say that the former viewpoint stress on goal and interests while the latter on put emphasis on capability and influence. Both of the concepts are able to provide us a general view. And it is true that a great power should be a state playing active role in the international system and possess the ability to influence on the region it interested in. Nevertheless, I am of the opinion that the definition of Great Power should also be something more specific and concrete. There need to be a standard unit of account for measuring political power. In this essay, I will assess a countrys power through various defining elements, for example, its geographic base, economic resources, educational and technical level, military potential etc. Great Power in a more tangible sense To be a great power in international system, the nation has to possess not only economic prosperity and military might, but also strong soft power and identity as a leader. In this essay, economic strength refers to the level of development. For soft power, strong cultural ties with other countries, moral strength and technological level should be considered. Identity as a leader refers to the bargaining power in international arena and the ability to take action independently and at the same time, plays an active and co-operative role in the international system. Economic strength Economic strength cannot merely assessed by the size of the economy, but also to what extent, the economy is developed. From my perspective, a great power must be economically developed. Economic development used here includes several meanings: First, the growth of national income (measured by the Gross National Product) or the output of goods and services per head of population. Second, the increase in ability of a society to produce goods and services and to satisfy wants. However, If we consider development as a process of expanding the real freedoms that people enjoy,  [11]  as what Professor Amartya Sen put forward, then one can argue that economic development as a process of expanding the economic freedoms that people enjoy. Apart from monetary value, economic security, living standards, life expectancy, and social welfare like education and health services should also be considered. Therefore, internally within a Great power, people should enjoy the rights to sell and purchase the goods at equilibrium prices provided by a competitive environment which the movement of labor and capital is fr ee. Also, it should be structurally strong in the industrial, financial and technological sectors. Economic growth is often the greatest source of global influence. Nevertheless, high-level of economically developed is just a criterion for being a Great Power. For a Great Power in International System, the country should accept and adapt to the rules of games in the international system. Economically, the country has to cooperate with other leading economies in overcoming obstacles to world trade, being an active part of the international market. Military strength Military strength is a significant factor of a countrys power projection capacity. Military strength of a certain country is usually measured by military expenditure, defense spending, number of military personnel and aircraft carrier, size of navy, etc. However, we should not neglect the level of military technology in assessing a countries power. The arm force of a Great Power should be a modernized one. Furthermore, to be a Great power in international system, the state has to maintain frequent high-level dialogue regarding strategic matters with other actors within the international system. Soft power and identity as a leader The concept of Soft Power is invented by Harvard University political scientist Joseph Nye, he stated that soft power rests on the ability to shape the preferences of others.  [12]  From my point of view, this idea embraces cultural factors, educational level, reputation of the state, etc. The higher the level of soft power, the higher the countrys ability to achieve their objectives in their targeted region, therefore, it is a crucial criteria for being a great power. National image is something intangible but important for a nation to portray itself as a great power. Stability of political and social systems, cultural interactions with other countries, active participation and contributions to world peace are all related to how the country is seen by the outside world. Having respect and prestige, it does not only help the state to overcome its internal problems, but also convince the targeted region that their actions are legitimized. A great power must be able to influence on the region you interested in, at the same time, that region welcome your influence and engagement. As soft power is a key factor for achieving international objectives and legitimizing actions, we should take it into account when assessing a countrys greatness. Furthermore, the state identity as a leader is also a decisive factor. A great power is a state which has bargaining power in international arena and the ability to take action independently. Independent does not mean refusal to bring itself in line with the international system, but referring to not being the target of intervention by other powers. And the identity as a leader also refers to active and co-operative role in the international system. My definition for Great Power is a combination of tangible and intangible elements. To conclude, a great power is an active player in the international arena with strong economic, military strength and soft power, while having interests and capacity to project its influence to places beyond its region. At the same time, the targeted place welcomes its influence. III. Is China a Great Power in Africa? Chinas rapidly increasing engagement in Africa is virtually rooted in her remarkable rise as a global power. With greater involvement into African market in the form of development assistance, trade and investment, together with some level of military cooperation, peacekeeping and employment of soft power, China has emerged as a key-player in Africa. The expansiveness of her activities has gone beyond the Western engagement that came before her in the region and her engagement became one of the most significant developments for Africa in recent years. Through playing an active and positive role in Africa, China has built up her benign image and Great Power status in the world. This part of the paper analyses Chinas foreign policy towards Africa since the early 1990s to discuss whether China is a Great power in Africa or not. As mentioned in the first part of this research paper, one of the criteria to be a Great power is the ability to influence on the region you interested, at the same time, your influence and intervention are welcomed by the region. Therefore, the second part of this paper examines the objectives underlying Chinese foreign policy towards Africa and discusses whether China is successful in achieving those objectives. Chinas involvement on the African continent will be reviewed from various levels, including economic engagement, political presence, military ties and the projection of soft power. It argues that the impressive scale and scope of Chinas engagement together with the positive reactions from African countries to Chinas expanding presence proved China to be a Great Power in Africa. Chinas Objectives in Africa Chinas rapidly expanding engagement in Africa is actually part of its transformation of the foreign policy to a more active one. Chinese objectives in Africa basically include, access to natural resources, export markets,  [13]  projecting her influence beyond the Asia-Pacific region and thus strengthening Chinas status as a Great Power. Facing fierce criticism from the West after the Tiananmen Incident in 1989, China started to establish closer ties with non-Western countries.  [14]  Since African states constitute a massive voting clout as they occupied over one-fourth of the seats in United Nations General Assembly, China can be benefited from developing cordial relations with them. In the 1990s, China greatly increased her assistance to developing countries, especially to African countries.  [15]   China helped African states overcome their tremendous poverty, boosting the African economic through comprehensive investment and development in the region. Beside economic sphere, Chinas contribution in United Nation peacekeeping and continued training and educational assistance reflects Chinas significant role in Africa that it can be conceived as a Great Power in the region. Chinas Political presence in Africa The beginning of the relations between China and Africa can be dated back to the voyages of Zheng He (1372-1433) in the Ming dynasty, while some scholars regarded the Bandung Conference of 1955 marked the real start of Africa-China relations.  [16]  The momentum of closer ties greatly accelerated throughout the last 10 years. Their closer relationships signalized by frequent high-level diplomatic trips by Chinese leaders to African capitals and frequent high-level diplomatic trips by African leaders to Beijing.  [17]  In 2006 there were 48 African states heads gathered in Beijing for the Forums on China-Africa Cooperation (FOCAC), which marked the largest gathering of African top political leaders outside of the United Nations (UN).  [18]   Besides, there are rapid establishment of African and Chinese migrant communities in both China and Africa. In addition to governmental level interactions, continuing increase in interactions between ordinary Africans and Chinese can also be seen within their relationship.  [19]   The first part of this paper has mentioned that we may assess a country is a Great Power or not from a geographical perspective. Through this perspective, Chinas engagement in Africa is broad enough as a Great Power because it maintains official diplomatic relations with 48 African countries out of the total number of 53.  [20]  Several events reflected African support to China, for example, they supported Beijing to be the host city for 2008 Olympic Games during the International Olympic Committee (IOC) decision-making process. Also, Africa supported Chinas One-China policy and helped prevent Taiwan from getting a seat in United Nations many times.  [21]   Moreover, China is actively participating in the affairs of the African Union (AU). China promised $100-$150 million for constructing permanent headquarters and attended African Union summits in 2006 and 2007.  [22]  Chinas governments assistance has been appreciated by Africa. Jean Ping, the chairperson of the Commission of the African Union, commended China in January 2009 for her contributions to Africa and identified China as Africas key strategic partner.  [23]  He also expressed that the African Union would like to boost consultation and cooperation with China on the regional and international affairs.  [24]   Different from the European great powers in the 19th century, China did not send her troops to Africa to fight wars and depriving the African aborigine. Rather, China has demonstrated effort for keeping peace without appearing military threat. According to Xinhua News Agency in 2007, a total of 1,400 Chinese troops are taking part in separate UN peacekeeping operations in seven African countries, including Sudan, where 415 Chinese peacekeepers are deployed in the south.  [25]  The number of military personnel deployed by China in peacekeeping operations in Africa exceeds those of other permanent members of the UN Security Council, making China the largest contributor of all. Furthermore, China provides financial support to the African Union regarding the peacekeeping in Somalia and Darfur.  [26]   Politically, China has a strong presence and influence in Africa. China also plays an active and constructive role in peacekeeping activities in Africa. At the same time, Chinas role has been highly recognized by the African countries. For example, the top official in the Ministry of Foreign Affairs of Ethiopia commended that, never in modern history has a nation successfully made such a determined and massive effort as China has in achieving progress within such a short span of time. Ethiopia has been following this remarkable achievement with great interest and admiration.  [27]  As mentioned above, a Great Power able to influence the region at the same the region welcomes your influence. From this perspective, China is qualified as a Great Power in Africa. Chinas Military Presence in Africa For arm sales to Africa, China ranked the third from 2003 to 2006.  [28]  Although Chinas military ties with Africa are not as strong as political and economic ties, to some African states, military cooperation with China is extremely crucial. Especially for those countries under civil wars but that came under military embargo from the west, for example, Sudan and Zimbabwe. China has established some small arm factories in Sudan and Uganda, producing light weaponry for the region. Besides, in 2005 and 2006, Nigeria purchased missiles and fighter jets from China and in turns, awarded oil contracts to China.  [29]   In fact, China maintains security and military relations with all African countries except those four countries diplomatically recognize Taiwan. In this sense, China maintains a great military presence in the region. Also, its armament sales and peacekeeping activities have the capacity to alter the political situation in Africa. Chinas major objectives in Africa are getting natural resources and maintaining economic interests. And she is able to achieve her goals through providing the military resources to persuade African countries to help her. To counter the American presence in Africa, China will continue to expand its military ties with African countries, at the same time, making contributions to the United States peacekeeping in the region. Chinas steps will further enhance her Great Power status in Africa. Chinas Economic Presence in Africa The volume of China-Africa trade in recent years increased dramatically, from $8.92 billion in 2001 to $40 billion dollars in 2005, $73 billion in 2007, and reached $106.8 billion in 2008. China is now, overtaking Britain and France, became Africas second largest trading partner after the United States.  [30]  31 China has extended scope of duty-free imports from Africa from 190 to 440 items and is discussing with the Southern African Customs Union (SACU) for proposing a free-trade agreement between them.  [32]  African countries greatly appreciated Chinas removal of tariffs on goods as they have been benefited from Chinas action.  [33]   In 2001, Hu Jintao called for Chinese enterprises to go global. Key State Owned Enterprises have begun to set up joint ventures in extractive industries in Africa.  [34]  In 2005, China had already established over 800 enterprises in Africa region.  [35]  In 2009, Chinese investments by both the government and private enterprise in Africa almost tripled in value compared to the figures in 2000.  [36]   Between 2000 and 2003, China provided $1.3billion in debt relief to 27 African countries and an additional $1.2 billion in debt cancellation for 33 African countries in 2006.  [37]  In addition, China has provided considerable amount of development aid, in the form of low-interest loans, to African countries. China provided $13 billion to Angola, $9 billion to the Democratic Republic of the Congo, and $2.5 billion to Ethiopia as well.  [38]   Additionally, China is the members of African Development Bank Group (AfDB), African Development Fund (ADF) and West African Development Bank (WADB). China contributed to the Banks institutional activities, and technical assistance operations to promote economic and social development in Africa. China hosted the 42nd Annual Meeting of the Board of Governors of the AfDB and the 33rd Annual Meeting of the Board of Governors of the ADF in Shanghai in May 2007.  [39]  Besides, China is engaging actively into the Economic Community of West African States (ECOWAS), the Common Market for Eastern and Southern Africa (COMESA), and the South African Development Community (SADC).  [40]  All these reflected Chinas pivotal role in Africa. With ongoing economic and trade cooperation and exchange, we can see that China presence in Africa keeps rapidly growing and China has capability to influence events in the region. As African countries are yearning for an alternative to the West that they have relied on over a long period of time, they are in need of Chinese investment and assistance to help develop their economies. Unlike the Western donors who tend to impose Western values like democratic ideas on Africa, China invest and provide aid without much preconditions and interference in their internal affairs, therefore, it is not unimaginable that China is regarded by Africa as a more cooperative and valuable partner to the West. Besides providing loans, China also invest in infrastructure development and many high-visibility projects, that the African leaders generally in favor. Physical infrastructure constructions have been long neglected if not avoided by Western donors.  [41]  Also, Chinese investors are highly reputed by the African of their rapid completion of infrastructures with acceptable qualities.  [42]  Moreover, the General populace in Africa prefers physical infrastructure to monetary aid as the aid money would eventually be manipulated by corrupt leaders. Through providing more practical help, Chinas influence and presence in Africa are further strengthened. Nevertheless, some argue that there are also many complications for China to expand her presence in Africa. The biggest obstacle is the anti-Chinese sentiment resulting from the flooding of cheaper Chinese manufactured goods in African markets. The Chinese firms underbid many local firms in Africa, causing close down of factories and unemployment. However, we should not neglect that import of cheaper goods from China means that the African can buy many goods that they could not afford to purchase before. And the Chinese investment projects at least created some new job opportunities for the Africans. All these actually have improved the living standards of many general Africans. Nowadays, China has already constituted a pivotal part in the African economy. Although the Africans may consider Chinese engagement as a challenge as they worry about Chinas growing global power may turn her role in African to become as stifling as they have experienced with the west  [43]  , generally, they need Chinas participation and the African leaders today consider Chinese embrace as not only a source of investment, but also a chance as well as a counterbalance to the West. Soft power To access a country is a Great power or not, we do not only consider its influence over their targeted regions through economic and military power, but also the influence through soft power. When examining Chinas power in Africa, its projection of soft power should not be neglected. As mentioned in the first part of this paper, soft power rests on the ability to shape the preferences of others  [44]  In this paper, Chinas soft power policy refers to the use of cultural, educational means to boost her image and thus to influence public opinion and persuade nations abroad in Chinas favour. The establishment of Confucius Institutes and the recruitment of international students are prominent forms of Chinese projection of soft power. China has already set up more than 20 Confucius Institutes throughout Africa, teaching African people Mandarin, Chinese history and culture.  [45]   China has educational relationships with 50 African countries and keeps increasing her assistance on training and education to African countries. In 2005, China also hosted the Sino-African Education Minister Forum.  [46]  In 2007, there are around 5,900 students from Africa studying in China, with most of them receiving scholarships provided by the Chinese government.  [47]  The Chinese government also promised to double the number of such scholarships by 2011,  [48]  and establish 10 agricultural technology centers in Africa.  [49]  Every year, China trained large number of African professionals in fields of agriculture, education, medical science, etc. Besides, Chinas state-run Xinhua news agency also trains African journalists in both Africa and China.  [50]   Chinas use of education, technical training and cultural exchange as a channel of employing soft power is successful in boosting Chinas image in Africa and thus expanding its global influence. The projection of soft power can essentially gain the support from the general public in Africa. With closer and closer educational relationships, the future generations and educated elites in Africa will certainly have better understanding about China. Having support from governments, and non-governmental actors, including both educated elites and general populace, China gained legitimacy as a Great Power. IV. Conclusion My definition of great power as mentioned in the first part of the essay, is an active player in the international arena with strong econ

Gender Opression :: essays research papers

Through the mass media, our patriarchal capitalist system has created the illusion that Women’s Liberation has progressed when gender equality policies were introduced, such as â€Å"equal salaries† and the right to vote. It has convinced the common North American woman to believe that she is not socially restrained, that her accomplishments can be unlimited, that she is in total charge and control of her life. However, conventional norms veiled deeply and expressed indirectly in the mass media continue to dictate and subdue lives according to gender. Seemingly innocent short TV ads, still remarkably traditional in depicting gender roles, condone and reinforce gender oppression. This paper will focus on the underlying imagery of several advertisements, which help perpetuate gender oppression and reinforce the patriarchial system. The first advertisement was extracted from the popular magazine Cosmopolitan, targeted to a predominantly young female adult audience. The ad illustrates a young couple in which the man is kissing the hand of his soon-to-be wife, with an engagement ring on her finger. The picture itself places both the male and the female in their corresponding gender roles in mainstream society: buying his bride an expensive ring, the man fulfills his role as ‘Good Provider’ and the woman not only willingly accepts this symbol of belonging to the man, but is extremely satisfied and blissful. This ring, of course, does not fall short of its symbolic expectations. The act of offering her a ring, the man may be seen as manifesting deep love; but he is also making an investment, expressing it in the form of commitment. In a sense, this is also a form of tenure and possession; he is expecting her to completely give herself to him. The subtext to the slogan â€Å"Platinum. For a lifetime of love† also suggests a lifetime of ensured financial security and protection for the woman. It reduces the expression of love to a brand of jewelry, selling it not just as a product, but as a standardized lifestyle. How can a woman become truly emancipated if she is economically dependent of man throughout her life, typically from father to husband? In the ad, the man has also fallen victim to the expectations of his gender role in society. Under pressure to fit the masculine profile, he must financially provide for his partner and shower her with pricey gifts, not to mention choose a proper trophy wife: feminine, attractive, submissive and delighted at everything he does.

Financial Accounting Theory And Practice Essay

If you developed a theory to explain how a person’s cultural background influences how they prepare financial statements, would you have developed a positive theory or a normative theory? The first of all, it is important to understand the mean by a ‘theory’. According to Contemporary Accounting Theory 4e, Oxford English Dictionary provides various definitions, including: A scheme or system of ideas or statements held as an explanation or account of a group of facts or phenomena A positive theory based on some assumptions and, through logical deduction, enables some predictions to be made about the way things will be. In particular, their success in explaining or predicting particular phenomena will then typically be assessed based on observation. For instance, Watts and Zimmerman’s positive theory of accounting relying on the other researchers such as Jensen and Meckling (1976) and Gordon(1964). A normative theory based on the norms (or values or beliefs) held by the researchers proposing the theories. For example, Chambers issue has paid attention by researchers, however, they recognised and measured in different ways. If I developed a theory to explain how a person’s cultural background influences how they prepare financial statements, I will develop a positive theory. (Word count: 170) QUESTION 2 – Question 1.3: What is a conceptual framework, and would it be considered to be a positive or a normative theory of accounting? According to IFRS website shows, the definition of Conceptual Framework follows: The Conceptual Framework sets out the concepts that underlie the preparation and presentation of financial statements. It is a practical tool that assists the IASB when developing and revising IFRSs. The objective of the Conceptual Framework project is to improve financial reporting by providing the IASB with a complete and updated set of concepts to use when it develops or revises standards. In term of accounting, the conceptual framework of accounting should be considered as a normative theory of accounting. Because of a normative theory based on the norms (or values or beliefs) held by the researchers proposing the theories. (Word count:111) QUESTION 3 – Question 1.27 (NEW): The International Accounting Standards Board has a number of roles, including formulating accounting standards and developing a conceptual framework. Is the work they do in developing an accounting standard or the conceptual framework normative or positive in nature? In the given circumstance, the conceptual framework of accounting is an example of a normative theory of accounting. Relying on various assumptions about the types or attributes of information useful for decision-making, The CFA provides guidance on how assets, liabilities, expenses, income and equity should be defined, when they should be recognized, and ultimately how they should be measured. It also shows in Australia Accounting Standards Board (AASB) website, The original framework document and any previous compiled version can be found using the Browse for pronouncements page In the table below, the Notes column identifies when the framework document listed is a compiled version. â€Å"Extra† identifies when additional IASB supporting material (e.g. Basis for Conclusions) is available. (Word count: 117) QUESTION 4 – Question 1.33 (NEW): In this chapter we provided quotes from Gray, Owen and Adams (2010), in which they discuss an apparent herding phenomenon that seems to be occurring in respect of the selection and use of particular theories. They state, ‘there has been a strange herding tendency, especially around legitimacy theory’, as well as stating that they ‘also have a sneaking feeling that institutional theory may be coming up fast as the next theory around which to herd’. What do they mean by this apparent practice of ‘herding’, and what are some possible advantages and disadvantages that are related to this practice? In the give circumstance, a common phenomenon in herding is the management of some enterprises, marker behaviour. As inadequate of information and lack of understanding, it is hard for investors to make reasonable expectations of future marker uncertainty, are often extract information by observing the behaviour of those around, in which information is continuously passed, many people will be roughly the same information and reinforce each other, resulting in the herd behaviour. ‘Herding’ is a kind of nonlinear mechanism of the non-rational behaviour resulting from individual rational behaviour of the collective. The advantages of the performance of ‘herding’ for the adoption of specific or temporary situation advantage concept and the way of behaviour is accepted on the long-term nature of the dominant idea and behaviour way. However, people will follow the public agree, to their own opinions with default negation, and not subjective thinking about the meaning of events. (Word count: 149) QUESTION 5 – Question 1.35 (NEW): Do we really need financial accounting theory if all we are interested in doing is developing accounting standards? In the given question, people really need financial accounting theory if  people interested in developing accounting standards. The progresses of theories are indicate how accounting should be done, describe and explain current accounting practices, predict accounting practice, provide principles to take into account when taking action or making decisions, and help to identify problems and deficiencies with current accounting practice and improve accounting practice Therefore, theories can prepare accounting standards state that fair value should be used when calculating goodwill on acquisition, depreciation should be calculated on the basis of useful economic life, etc. A theory of capital budgeting helps us with choosing among investments; a theory of revenue recognition helps to determine when and how revenue should be recognised; it might reveal deficiencies in the way we presently measure profit; or understanding deficiencies may promote change. Hence, the conceptual framework is used as a basis for drafting accounting standards. (Word count: 150)

Macbeth – Analysis of Fear. In Macbeth, it is evident of how fear can affect any character

Fear is a significant factor in building a person's character, be it affecting their actions, their words, regardless of whether it is right or wrong. This emotional quality, of which can motivate one to success as well as to downfall, had played an important role in countless works of literature. As for the play Macbeth by William Shakespeare, fear was the main motivating factor in influencing the actions and reactions towards the witches' prophecies of Macbeth, in addition to of Lady Macbeth. Seen through the development of the plotline, the final outcome of the play was affected greatly by fear and also inspired by how this particular sentiment can dominate and control the nature of mankind. Following the death of Duncan, Macbeth's subsequent acts of murder were carried out of fear and insecurity for his position as the king of Scotland. Once Duncan's body was discovered, Macbeth had immediately rushed up to the king's chamber and killed the two sleeping guards. He justified himself by saying ‘Who could refrain, That had a heart to love, and in that heart Courage to make's love known? ‘ (2. . 112-114) Out of fear and without thinking straight, Macbeth has slain the grooms of Duncan in order to deprive them of a chance to justify themselves. The over-exaggerated passion displayed by Macbeth, as well as the amplified account of his courage, fired up the rising suspicions of Macbeth's true intentions in the incident. His fear of getting caught and accused of Duncan's death only further enhanced his fear of Banquo, who was beginning to doubt the justice behind Macbeth's new status. As in the witches' prophecies, Banquo was destined to father generation after generation of Scottish kings. Macbeth demonstrated his anxiety regarding his royal legacy by commenting ‘To be thus is nothing; But to be safely thus. Our fears in Banquo Stick deep' (3. 1. 48-50). This lead to his participation in the murder of Banquo, where Macbeth's cautious attitude insisted that committing a second crime would further secure his role as king. This characteristic of Macbeth's fear was also shown much later into the play after meeting with the apparitions. Upon learning that ‘none of woman born Shall harm Macbeth' (4. 1. 8-81), Macbeth immediately scoffed ‘Then live, Macduff. What need I fear of thee? But yet I'll make assurance double sure, And take a bond of fate. Thou shalt not live' (4. 1. 82-84). Macbeth's psychological mindset was indicated through this quote, his vigilance drove him to the desire of murdering Macduff and hence his family. Therefore, fear precipitated Macbeth's many redundant murders, which then amplified his downfall. Lady Macbeth was greatly consumed by fear and guilt that she was slowly losing her sanity, as a result of not being able to handle what she had done to Duncan. In the quote of ‘Out, damned spot! Out, I say! ‘ (5. 1. 30), Lady Macbeth was trying to wash out what she saw as blood on her hands. The repetition of the word ‘out' towards an inanimate object – something insignificant – emphasized her emotionally instable behaviour and inability to control her sentiments. Also, Lady Macbeth's fear of blood contrasted greatly with Macbeth's obsession with murder and bloodbath in the latter half of the play: when Macbeth utilized his fear in evolving into a vigilant character, Lady Macbeth deteriorates from a callous character into one overwhelmed with fear. She mentioned hell – ‘Hell is murky' (5. 1. 31), announcing her fear of going there for what she has done. Initially, Lady Macbeth had been the driving force behind Macbeth's ambition to be king, masking whatever fears she occupied by calling proposed threats bluff as like in the quote ‘What need we fear who knows it when none can call our power to account? ‘ (5. 1. 32-33) Nevertheless, Lady Macbeth's role became smaller and more insignificant as the play neared the end as she was driven mad by guilt. Unable to take the torment, it was implied that she ended up taking her own life right before the battle between Macbeth and the English troops began – ‘The queen, my lord, is dead' (5. 5. 17) – which demonstrated her fear and what fear can do to a person. The witches' prophecies, particularly the apparitions, were a main source of fear for Macbeth, where he fell further into a belief of what fate had in store for him. The straightforward warning from the first apparition – ‘Macbeth! Macbeth! Macbeth! Beware Macduff. Beware the thane of Fife. ‘ (4. 1. 1-2)' – angered Macbeth greatly and drove him to kill Macduff's family. This then further motivated Macduff to slay Macbeth in combat. The second and third apparitions then told of the causes of Macbeth's downfall. Once the battle commenced, Macbeth repeatedly announced the prophecies, either to himself or to whatever audience is there to listen, fearing he would have forgotten. He would declare ‘Till Birnam Wood remove to Dunsinane I cannot taint with fear' (5. 3. 2-3) and ‘I will not be afraid of death and bane, Till Birnam forest comes to Dunsinane' (5. . 61-62). The fear of Macbeth's own defeat had lead to a constant reminder for himself to continue fighting and living until the predictions did come true. Meanwhile, his consistent repetitions of the apparitions' predictions implied a certain mindset of where he saw them as a protection against whatever harm. In using verbs like ‘cannot' and ‘will', the determination of Macbeth is demonstrated, as well as him trying to calm himself down in trying to be relieved of whatever emotions or fears which may affect his performance. On the other hand, Macbeth's obsession with the prophecies also weakened himself. Once having killed Young Siward in battle, Macbeth laughed ‘Thou wast born of woman. But swords I smile at, weapons laugh to scorn, Brandished by man that's of a woman born' (5. 7. 15-17) and this lead to the underestimation of Macduff once they started to fight and hence brought the tyrant and protagonist of the play to his end. In conclusion, fear plays a part in one's decisions in every day life. Though one may hide his or her fears behind a strong exterior, it remains a potent motivating force throughout life. In Macbeth, it is evident of how fear can affect any character. For the duration of the play, Macbeth's fears of losing his position as king contributed to his many acts of murder in the means of being cautious. Similar to Lady Macbeth who found relief from her fears in death, Macbeth then buried himself into the witches' prophecies; trusting whatever was told for security and, in the end, lead to his downfall. Therefore, fear can force people into great situations, motivating and hindering actions as stimuli for accomplishment in life.