Developing a conceptual framework is an impossible possibility Essay - 1

Developing a conceptual framework is an impossible possibility - Essay Example There have been increasing efforts towards formation of standardized approaches in accounting, in what may be explained to be an accounting conceptual framework. The standardized approach in accounting aims to offering a holistic and uniformed approach in which all accounting problems can be handled. Moreover, such standards help in ensuring ethics and morality in accounting discipline considering that fraud and dishonesty are the main vices affecting the economic discipline as people undertake such economic roles with selfish interests, eroding the integrity of such a profession. Knowledge regarding elements and aspects of accounting and the image created by such profession are thus of critical importance in accounting. Knowledge and Sources of Knowledge Epistemology is the discipline concerned with the theory of knowledge and the way people can attain knowledge. In most cases, sentences are only used to convey meaning, and the meaning itself does not reside in sentences. A proposit ion is the main element in a sentence as it refers to the meaning of a sentence, and it is the one that leads to knowledge. In accounting, knowledge can be gained from a diversity of sources. Knowledge may be attained through skills in doing something. An accountant who spends most of the time preparing financial statement will develop skills in the practice and this would lead to more detailed knowledge than other accountants in a separate department. This involves the act of â€Å"knowing how† to do something. Moreover, such knowledge may be genetically programmed in that some people are born with talents and have much higher proficiency in carrying out specific tasks. Knowledge may also be obtained through acquaintance with something or observing something until one grasps the basic concepts in doing it. For example, as person can observe the basic operation of balancing a balance sheet, or any other financial statement over time till they grasp the basic concepts of perfo rming such a task even without formal education on how to do it. Many people in on-job training learn through acquaintance till they develop such skills and are able to perform as required. Knowledge may also be obtained through understanding statements in an inductive reasoning approach. For example, one may gain knowledge by first appreciating the fact that a financial statement has to convey the truth about a company. Therefore, one has to develop a belief regarding the truth conveyed in such a financial statement, and then look for some good facts as evidence to prove the belief is true. However, it must be recalled that truth has to remain as truth despite one knowing it or not, and is not influenced with such inductive reasoning. Knowledge and truth are thus independent of one another and one requires deeper investigation to determine if such knowledge really leads to reality or truth. Accounting Theories Hendrickson (1970) defines a theory as a set of coherent hypothetical, p ragmatic and conceptual principles that guide in the field of inquiry (as cited in Deegan and Unerman, 2009). The use of the word coherence indicates that all the elements in a theory have to work together in presenting a certain knowledge, or result in accounting. However, Deegan and Unerman (2009) noted that theories

Peter The Great :: essays research papers fc

PETER THE GREAT THE REVOLUTIONARY CZAR OF RUSSIA Peter the First of Russia (more commonly known as Peter the Great) was born the son of Alexis Michailovich Romanov and Natalia Cyrilovna Narishkina on June 9, 1672 in Moscow, Russia (2:242-243). Alexis was overjoyed, and a great gingerbread cake with the double eagle was made, cannons were fired, and bells rang all over the land (4:89). But at his birth, it was not known that he would be the future czar of Russia. It was not until later on, when the czar Alexis died in 1676 at the age of 47, leaving his son Feodor (son of his first wife, Maria Miloslavsky) the heir to the throne (4:89). Feodor was slightly retarded, and therefore very fragile. Bitter rivalries went up for 6 years between the widow and ex-wife of Alexis, until Feodor died of natural causes in 1682 (4:89). It was then that a truce was made that Peter and his half-brother Ivan (also son of Maria), who was also slightly retarded, would be joint czars (4:89). He spent most of his young childhood life in the Kremlin, which he grew to hate, due to the dusky rooms, the labyrinthine corridors, and the bloody memories of terror and danger (4:89). When Peter was 10 years old, the palace guards revolted, and brutally murdered the supporters of his mother. Peter witnessed the brutal murders of Artemon Mateev, and Natalia ¹s brother on the lawn of the Kremlin. It was then that Peter, his two small sisters, and his mother withdrew to the countryhouse of Czar Alexis in the village of Preobrazhenskoe outside Moscow. They returned to the Kremlin infrequently, where Peter and Ivan sat on their double throne, flanked by 12 giant guards with battle-axes. Warily Peter listened as his clever and relentlessly ambitious older half-sister Sophia (also daughter of Maria), acting as regent, whispered instructions to him through the curtain (4:90). In the country, Peter was allowed to roam the fields and streets with the peasant boys, who were his close friends, playing soldier, and building forts on his home grounds. By the age of 12, he had learned masonry, shooting, hunting, and other games (4:90). Children from neighboring countryside’s heard of these games and soon came from Moscow with their servants to play with the young Czar. One of Peter ¹s friends brought out a young fellow named Alexander Menshikov, whom, legend says, he had met selling meat pies in Red Square.

University as I see it

Mr.. Rater, ladies and gentlemen I am grateful for the opportunity rendered by all of you to express my opinion in this fiercely controverter subject. To me the period between high school and work, or Post-graduate education, which is called by all of us University, is inevitably the most defining period in our life, as it ends our acquisition in school as well as precedes our career of utilizing what we've learned. For the sake of its special position – between learning and work, that defining period is ordained the special duty of being well seed to acquire some knowledge and abilities that will be soon made use of.Unlike any other period we've ever experienced or will experience, it is never a single period simply to learn something or to use what we've learned; it is a combination of learning and using. Another extraordinary identity of this period is that It's time when we are young and active. Being impressively influenced by the quotation â€Å"Be crazy before being ol d†, many of us have recognized that this is not only a period to forge us but a wonderful while to enjoy, as it will possibly be the last chance that we eve plenty of time to think, to plan, and dodo what we desire.Unfortunately many of us have only realized one of the two major use of university – mostly the entertaining one. They have well but Insufficiently enjoyed the paradise with least rules and restrictions; they are doing whatever gratifies them – spending almost all the time they're awake playing computer games, having fun with their friends all the time, of course while absent from classes.The rest of whoever realized only one use of the period are completely doing oppositely to the former ones; they have always en studying and studying, any time they are not sleeping, even sometimes when they are. The commonly seen phenomenon mentioned above does not stand for what modern university students are all about; In fact It Is something that, If treated wisel y and courageously, can be largely reduced. And such wisdom and courage will be no more than a clear recognition of our Identity and the enormity attached to that Identity.With such recognition, our entertainment will be more relaxing when letting go the fatigue of working; with such recognition, we will realize that we are now not only students that shall learn as much as possible, but adults that need some abilities to take the responsibility of our life; with such recognition, we will soon have a vision of our future that's being more and more clear and close. We are still very young, so we have a lot of time and energy to make our life crazier, more wonderful, and more unforgettable.But we are no longer Immature, so we cannot bear the loss of some Irresponsible deeds that are thought, however, enjoyable when being done. And all these should be kept In mind during the defining period – university. Thank you all. University as I see it By rises career of utilizing what we'v e learned. For the sake of its special position – between any other period we've ever experienced or will experience, it is never a single period simply to learn something or to use what we've learned; it is a combination of learning and using.Another extraordinary identity of this period is that it's time entertaining one. They have well but insufficiently enjoyed the paradise with least the time they're awake playing computer games, having fun with their friends all the hat modern university students are all about; in fact it is something that, if treated be no more than a clear recognition of our identity and the enormity attached to that identity.With such recognition, our entertainment will be more relaxing when letting and more unforgettable. But we are no longer immature, so we cannot bear the loss of some irresponsible deeds that are thought, however, enjoyable when being done. And all these should be kept in mind during the defining period – university. Thank

The Bonds of a Language Essay - 1070 Words

The Bonds of a Language Amy Tan is the author of several novels including The Joy Luck Club and The Kitchen God’s Wife. She was born in the United States to parents who immigrated to California from China (Gruber 35). In her article entitled â€Å"Mother Tongue†, Tan focuses on the English shared between her mother and herself versus the English that she speaks with everyone else, and how it has affected her outlook on language. Through her examples, she presents to the audience the obstacles faced by her mother’s â€Å"limited† English. Tan demonstrates that no matter how much someone may change, the most important things lay back in their roots. Tan directs this article in a certain way to allow for several people†¦show more content†¦While intriguing the reader, Amy Tan also presents a strong argument. Tan displays a couple types of argument structures in her article. She gives several examples of problem solving in her experiences with her mother. If her mother needed something and her limited English prevented her in any way from accomplishing that, she would use Amy to assist her. The example of her in the hospital shows a solution to the problem of people not being able to understand Tan’s mother. To help the doctors to do what her mother was asking, they had to call Amy, who immediately solved the problem. Another structure used throughout the article was the spatial structure. Tan comes from a different â€Å"community† having been raised in a Chinese home. She became immersed in the culture of China in her own home, learning about the history and heritage of her parents. She later had to learn to become part of the American culture, which is vastly different. Fortunately, she still holds a special place in her heart for the language that she speaks with her mother, which is different from the English she speaks with everyone else. Tan also demonstrates this idea of encountering new â€Å"spaces† by her experiences with her mother’s stockbroker and at the hospital. She has to do things her mother isShow MoreRelatedRichard Rodriguez s Hunger Of Memory 974 Words   |  4 Pagesbilingual educators, who believe that children in their first years of school should be educated in their native language. According to Rodriguez this education method is wrong, it won’t be helpful, therefore children should be knowledgeable in the same language as the public one. The author’s main point is to strongly motivate children of immigrant parents to adopt English as their primary language in order to comprehend public society and have a better future. Rodriguez describes his youth as a childRead MoreEssay on Language as Connectivity in a Group1100 Words   |  5 PagesLanguage is a crucial part of how people in a group show their solidarity to each other. 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