How Social Complexity Develop Through Consensus Or Conflict

Did social complexity develop through consensus or conflict? In this essay I will be considering only but one of the many questions that archaeologists analyse when researching the human past. As the title suggests, did civilization, or, a term preferably used by scholars; social complexity, arise from a conflicted band of nomadic people or from a mutual consensus among them? As well as my own thought’s, I will be discussing the ideologies of a number of professionals, both in archaeology and social anthropology, focusing mainly on the early development of the archaic Mesopotamian and Mesoamerican civilisations. Conflict vs. Consensus Conflict theory is a term that was first advocated by the German philosopher and sociologist Karl Marx (1818-1883). First and foremost, it is important for us to understand how conflict within society can arise. Marx’s methodology or another phrase; ‘Marxism’, applies mainly to the rise of capitalism (i.e. advanced industrialised societies in which certain people came to own the means of production and exploited workers in order to enrich themselves). Marx saw this as resulting in class struggle and the eventual overthrow of the capitalist class. This is an emphasis on power and the control of people and land leading to oppression; in the context of this essay; oppression being the exercise of an authoritative figure of some kind acting in a cruel or unjust manner, note; this is more likely to apply to an already advanced society. In thisShow MoreRelatedThe Theory Of Human Actions, Decisions, Behavior, And Other External Elements Essay967 Words   |  4 Pagesin the development of sociology’s three foundational theories, --George Herbert Meade, Charles Horton Cooley, Auguste Comte, Herbert Spencer, Emile Durkheim, and Karl Marx-- established the framework of symbolic interactionism, functionalism, and conflict theory. Each played key roles in establishing the levels and focuses of analysis that are used in applying the three theoretical perspectives to the study of human actions, decisions, behavior, and other external elements, which can be explainedRead MoreUnderstanding A Relational Understanding Of Relational Relation With God And Community1325 Words   |  6 Pagescan give a conceptual understanding in relational terms to help clarify this ministry’s definition. I understand God to be the triune God, encompassing the Father, Son, and Holy Spirit. 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Midterm Free Essays

The Northern United States consists of a wide variety of people from different religious, ethnic and cultural backgrounds. Dutch, Swedes and Puritans were the early settlers who lived here before the American Revolution. Agriculture did not develop extensively here because the climate was cold and soils were rockier. We will write a custom essay sample on Midterm or any similar topic only for you Order Now Northern farmers were mainly subsistence farmers. They grew corn, wheat, beans and livestock. By the start of the nineteenth century the industrial revolution began in the North. Many European immigrants like the Irish, Germans and Scandinavians also moved to the North in large numbers. This led to the creation of large cities. Cincinnati, Chicago, Cleveland, Boston, Philadelphia and New York City were all large cities in the North (Milner, 1996). The North had an industrial sector with advanced financial and commercial services. Most of the farms in the North used free labor. The massive immigration of the 19th century brought new industries to America’s North to provide for the booming population. The North provided the greatest opportunities to new settlers. The Northern states were becoming more and more powerful as the populations increased. There was a desire in the Northern states to abolish slavery in the West which would soon become states. The economical structure of the Northern states, the Union, was vastly dependent on industry. Slavery did not exist in most of the Union, as there was no demand for it due to the type of industrial development taking place. As the Union had a paid work force, the profits made were lower and the cost of the finished manufactured item higher. In turn, the Union used the profits and purchased raw materials to use. This cycle is referred to as interdependency. The Southern United States constitutes a large geographical location which is famous for the early European colonial settlements, slavery, American Civil War and the legacy of the Confederate States. The American South was settled by British Colonists which also included Scots and Ulster-Scots. These people began their trade and cultural exchanges with the local Native Americans. The South witnessed the creation of large plantations which grew cash crops like cotton and tobacco. The South did not receive foreign immigration before the American Civil War. The population of the South was also mostly rural. There were very few large towns and cities. Slavery was considered a vital practice for the South’s economy. Wealthy slave owners dominated Southern politics and they defended the institution of slavery vigorously. This issue sharply divided the North and South. It would eventually lead to the American Civil War. Southerners also resented the domination of the North in American politics (Milner, 1996). The economy of the Southern states, the Confederacy, greatly if not entirely depended on the institution of slavery. The Confederacy was heavily reliant on agriculture, and they used the profits made from the sale of such raw materials to purchase finished goods to use and enjoy. Their major export was cotton, which thrived on the warm river deltas and could easily be shipped to major ocean ports from towns on the Mississippi and numerous river cities. Slavery was a key part of this, as slaves were the ones who harvested and planted the cotton. Being such an enormous unpaid work force, the profits made were extraordinarily high and the price for the unfinished goods drastically low in comparison; especially since he invention of the cotton gin in 1793 which made the work all that much easier and quicker. Many Americans migrated to the West in search of gold. The West was a land which had many opportunities for people. The Western countryside was rough and full of hurdles. Many Americans wanted to get out of the cities which were polluted and overcrowded. Some of them came in search of adventure while others fled because of poverty and religious discrimination. The West seemed to be an ideal place to become rich. Many settlers faced hostility from the Native American tribes living there. There were constant skirmishes and battles with the Native Americans which eventually led to their confinement to reservations. An area that was settled west of the Mississippi that was affected by its natural environment is the Great Plains. Probably more than any other region of the West, the natural environment played havoc with those living there. The years between 1843 and 1869 are the years when most of the famous covered-wagon migration took place. During those years, thousands of people moved west, looking for better lives. The people moved in long trains of covered wagons, exposed to every sort of danger and hardship. Trails were formed, most notably the Oregon Trail. Although many people died on the long journey, people kept moving west (Milner, 1996). People were migrating in search of fertile land and economic opportunities beyond the pre-existing border of the nation. There were many other more specific reasons for the expansion as well. One of the main economic attractions of the west was the discovery of gold ion California in 1848. People went west at the thought of becoming rich fast. They had no idea exactly how wild the west would prove to be. Others belonging to the lower classes were enticed to the west by the free land. All these three areas now form part of the United States of America. All of them started as agricultural lands which have now become heavily industrialized. References: Milner II, Clyde A; The Oxford History of the United States of America. Oxford University Press; Reprint edition, 1996       How to cite Midterm, Essay examples Midterm Free Essays Midterm Free Essays Description: Preferred language style: English(U.S.) Please double-space the exam, 12 font, and send it to me thru the Assignment Drop Box. We will write a custom essay sample on Midterm or any similar topic only for you Order Now There are 3 questions worth a total of 50 points (about 16.6 points a piece). The questions have multiple-parts. Answer all of the parts for each question. 2. CJ experts know that it is difficult to evaluate just how risky an offender`s future behavior might be. What are some of the problems associated with measuring risk? Explain why it is important to try to measure an offender`s risk. How does measuring risk help the CJ system operate more effectively? http://www.francistimko.com/Risk/RISK%20ASSESSMENT.htm#TOC2_4 3. What does it mean to classify probationers? Why do probation departments classify the offenders on their caseloads? Imagine yourself as a probation officer – which classification of probationers would you prefer to supervise and why? HINTS: Write well, edit. DO NOT discuss prisoners, prisons, jails, incarceration. You aren`t in that class. You are in a community corrections class. All of these questions require some reading from you textbook. Don`t try to answer any of the questions without reading the appropriate section of your text. I expect and want you to read yout textbook as you prepare the mid-term. Answer the questions I asked. Don`t answer questions I didn`t ask. Intermediate Sanctions:   Range of sentencing options that, â€Å"fall somewhere between outright imprisonment and simple probationary release back into the community. Michael J. Russel, former director of the NIJ says that â€Å"intermediate punishments are intended to provide prosecutors, judges, and corrections officials with sentencing options that permit them to apply appropriate punishments to convicted offenders while not being constrained   by the traditional choice between prison and probation.   Rather than substituting for prison or probation, however, these sanctions, which include †¦ bridge the gap between those options and provide innovative ways to ensure swift and certain punishment. – From the introduction to James Austin, Michael Jones, and Melissa Boylard, The Growing Use of Jail 1. Some people argue that intermediate sanctions are the best new approach to sentencing offenders in the community.   Define what experts mean by ‘intermediate sanctions’ and what they are designed to do BOTH for offenders and the CJ system.   How do experts justify the need for intermediate sanctions?   Intermediate sanctions are controversial.   Why? â€Å"Intermediate sanctions† is a term used for punishments that bridge the spectrum between prison and probation.   They include intensive supervision probation, work release, house arrest, day fines, asset forfeiture, restitution, community service, boot camp and, occasionally, substance abuse treatment programs. These programs are intended to provide swift and certain punishment while decreasing the economic burden of the prison system, and simultaneously helping society feel that criminals are punished with something more than a slap on the wrist. They are also intended to provide low risk offenders with the intervention and assistance that they need in the hopes of reducing recidivism.   Intermediate sanctions also theoretically decrease the risk that a low level offender will become â€Å"hardened† during incarceration. IS is controversial, for the most part, because research has shown that it does not accomplish the goals that have been set.   Random experiments involving the assignment of offenders to ISP or probation showed no statistical differences in rearrest, but significantly increased technical violations of parole among the offenders enrolled in the intensively supervised program. From that experiment, it is assumed that although ISP programs cost MORE to run, they are no more effective in reducing recidivism than traditional probation programs.   Forfeiture judgments, in which the government confiscates property obtained with illegal money, have been successfully challenged in court.   NIJ department studies of boot camp programs have shown that the programs generally do not last long enough to reduce recidivism.   When the programs did last long enough to have that impact, they offered no real cost benefits to traditional incarceration. 2. CJ experts know that it is difficult to evaluate just how risky an offender`s future behavior might be. What are some of the problems associated with measuring risk? Explain why it is important to try to measure an offender`s risk. How does measuring risk help the CJ system operate more effectively? Although many assessments exist to evaluate an offender’s future risk, all assessments contain some flaws – They assess different values (which may vary, depending on the community’s needs), every prediction instrument contains hidden policy and value decisions, and anyone using a standardized assessment has to pay yearly fees to the proprietary vendor.   For the above reasons, several societies have elected to develop their own assessments – but with this choice comes the problems associated with working the bugs out and making sure that the assessments are accurately measuring that which is intended. It is important to measure an offender’s risk of recidivism as well as his risk of escalating the violence of his attacks in order to adequately protect society while keeping the cost of the criminal justice system to its absolute minimum.   Measuring offender’s risk and adjusting the conditions of probation or intermediate sanctions accordingly theoretically decreases the likelihood of a repeat offense, which physically protects society and assists in keeping the operating costs of the system lower due to NOT having to re-house this particular offender. 3. What does it mean to classify probationers? Why do probation departments classify the offenders on their caseloads? Imagine yourself as a probation officer – which classification of probationers would you prefer to supervise and why? Probationers are classified by risk and need within the first thirty days hat they are assigned to a PO.   The risk is the total of the scores for address changes, employment, substance abuse, attitude, age at first conviction, prior offenses and prior assault offenses.   Each item is weighted and totaled, and the result is combined with the need score. Need scores are based on vocational skills, employment issues, financial stability, family stability, emotional and psychological issues, substance abuse, health, sexual behavior, and officer’s impression.   Probationers are the classified into high, medium, and low categories using predetermined values.   A higher risk assessment is considered to correlate to an increased risk of probation violations.   Probation officers use this risk assessment to determine how to most effectively allocate their resources of time and energy, while attempting to insure that each offender receives sufficient amounts of each to prevent violations of the probation agreement, and to catch any violations that do occur. Although it may seem irrational, I believe that if I were a PO I would prefer to supervise medium to high level risks, simply because the research indicates that – regardless of risk assessment – there is an inverse relationship between repeat violations and the level of supervision offenders receive.   It is my opinion that officers who are assigned low risk offenders may be less vigilant about catching offenses, or that the offenders may feel like they have sufficient opportunity to engage in criminal behavior, which results in a greater danger to potential victims of these crimes.   An officer supervising a released rapist, for example, may find it easier to attain needed resources than one supervising an identity thief, despite the fact that the identity thief is as likely to re-offend – simply because rape is an assault crime. How to cite Midterm, Essay examples

Market Recognition Of Accounting Disclosure -Myassignmenthelp.Com

Question: Discuss About The Market Recognition Of Accounting Disclosure? Answer: Introducation The company that is available for the purpose of the study is Leighton Holding Limited. The company is listed company in the Australian Stock Exchange and annual report for the financial year ending 31st of December 2016 has been considered. In accordance with the note number three of the annual report of the company for the year ending 31st of December 2016, the impairment has been charged only for the three items. The three items are property plant and equipment and the intangibles assets and the trade debtors. The intangibles asset includes the goodwill and other intangibles on which the impairment has been charged. The property plant and equipment includes land, buildings, leasehold land buildings and improvements and plant and equipment. The trade debtor includes the amount that will be received from the trading vendors to whom the goods have been sold or the services have been provided. The impairment has been grouped under the head of the expenses. The amount of the expenses h as been mentioned in the consolidated statement of profit and loss account. Thus, the company has tested for impairment in respect of the above assets. The procedures that have been adopted by the company have been listed in annual report of the company. At first, in note number fifteen of the annual report of the company, the impairment testing of the goodwill has been detailed. For the purpose of the impairment testing, the cash generating units have been identified and the goodwill is allocated to each of the cash generating unit. The similar has continued with the $120.20 million of allocation of the goodwill to the cash generating units which have been identified in the construction segment. And the remaining amount of goodwill has been allocated to the other segments amounting to $350.70 million. After allocating the same, the recoverable amount has been identified in accordance with the provisions of the financial accounting standard 136 on the impairment of assets. Recoverable amount is calculated as the higher of the value in use and the price that is received on selling the particular item or the asset including the intangibles assets of the company. The value in use is the discounted value of the estimated future cash flow s at present and including the value of the residual at present. For the purpose of the value in use the cash flow projections have been made using the companys business plan and the forecasted projections (AASB, 2016). After intangibles the second assets which have been tested for the impairment is the trade debtor. The trade debtors have been tested for impairment in accordance with the credit risk. It means as to how far the debtors will be able to repay their obligations and met their liabilities. The ageing schedule has been made accordingly and the impairment has been made. The third class of assets that have been impaired is the property plant and equipment and for that the value in use and the net selling price has been identified. The value in use has been calculated on the cash flows based on the business plan. Thereafter, the recoverable amount has been identified and the same has been compared with the carrying amount of the company and then it has been identified that the recoverable amount is higher and accordingly the impairment has not been booked. Yes, the company has recorded the expenditure on impairment in the consolidated statement of profit and loss under the head of the Expenses. The expenses have been detailed in the Note number 3 of the financial statement of the company. The impairment on intangibles has been charged equivalent to the amount of ten million dollar. The amount of 3.5 million dollar has been charged as an impairment of trade debtors. During the year under consideration the company has not charged any impairment on the property plant and equipment. The basic reason for not providing for the impairment is that the company has identified that the recoverable amount of the assets including in the property plant and equipment is more than the carrying amount as on that date and thus no impairment has been charged. Thus, in this manner, the company has charged the impairment expenditures in the financial statements. As per note number fifteen of the financial statements of the company relating to the intangibles of the company, following are the key estimates and the assumptions that have been considered for the purpose of conducting the impairment testing at the balance sheet date: Three cash generating units have been identified for the intangibles of the company. These are construction, mining and mineral processing and services. For all the three cash generating units five key assumptions have been made for determining the recoverable amount of the intangibles. These five key assumptions are market or segment growth, commodity price stability, inflation rates and foreign currency rates, discount rate and growth rate. The first key assumption relates to the forecasts of the economy and how far the group is associated with the conditions that is prevalent in the market. It means whether the group is active and to what extent. The second key assumption relates to the detailed analysis of the forecasts of the price of the products and the adjustment if any made by the group on the basis of the actual experience. The third key assumption relates to the inflation rates and the foreign currency rates. The forecasts that are estimated by the company in their business plan totally depend upon the inflation rates and currency rates. It is because in case there is major effect from foreign currency for instance then the company will have to consider the provision for hedging of the transactions for saving the lost money or the amount. The fourth key assumption relates to the discount rate which the group has adopted for discounting the estimated cash flows for the future years in order to arrive at the present value. The assumption regarding discount rate also includes the risk factor that is present in the market as well as in the country in which the group is operating including the industry also. The fifth key assumption relates to the growth rate. Growth rate is the rate at which the companys net revenue and net worth will be growing on year on year basis. The growth rate is assumed by taking into consideration the market conditions that is prevalent in the organization and the business plan that has been laid down by the company in its annual report for the concerned year. Apart from these assumptions, the company has also included the assumption on the basis of the risk factors like liquidity risk and credit risk and accordingly the provision for the impairment of debtors have been made in case the debtors are not able to pay and correspondingly the credit risk is identified as high. Thus, in this way, the aforementioned key assumptions and estimates have been considered for impairment testing. Yes, I have identified some sort of subjectivity in the impairment testing process. It is because the company has not impaired any part of the property plant and equipment during the year under consideration and has mentioned that the recoverable amount is higher than the carrying amount and hence no impairment expenditure has been charged to statement of the profit and loss account. This subjectivity has overvalued the assets of the company and thus have increased the net worth of the company which otherwise should have been decreased by the amount of the impairment charged if any. The impairment testing that the company has adopted and followed is very interesting. It is because of the five key assumption and the estimates that the company has made in its annual report for the testing of the impairment and mainly the intangibles. Secondly the effect of each of the key assumption have been detailed which have given the more insight of the subject. Lastly, the company has mentioned the three cash generating units and has followed the provisions of the accounting standard only. The new insights that have been gained through the analysis of the annual report are that the key assumptions and the estimates shall be made whenever the asset is being considered for the test of the impairment. Without the proper estimates the impairment testing could not be made in an effective and efficient manner. Australian accounting standard 13 on the Fair Value Measurement prescribes how the fair value shall be measured (AASB, 2016). The fair values have been determined either with the use of the quoted market price or the net present value of the estimated future cash flows that have been made by the company. The company has mentioned the same in the note number 35 of the annual report of the company and accordingly have divided the financial instruments in accordance with the three levels and then the fair value have been measured. Economic reality refers to financial reality in relation to the statement mentioned by IASB meeting head. Every company should bound by the accounting standard issued by IASB and should follow the accounting treatment mentioned in the accounting standard so that their financial statements represent the true and fair view and they can be comparable as economic level and can be used for making decisions (Ely, 2015). The accounting standard for leases before changes suggest recording of operating lease liability as contingent liability instead of actual liability which result in showing of high net worth of the companies and high value of their share price. This fact hurt the economic reality feature of the financial statement as values of the net asset are manipulated by the company. Thus, the belief of the chairperson becomes true in relation to economic reality of the companies and their net worth (Day and Stuart, 2013). The chairperson has mentioned in their speech that the debts shown outside the balance sheet are 66times of the total debts shown by the company in their balance sheet as liability. The major reason for this statement is that the leases are categorized in two major parts as financial lease and operating lease. The operating lease will not find any place in the balance sheet in the accounting treatment as mentioned in accounting standard before changes (Singh, 2011). The companies are majorly entering into operating lease contracts because of this accounting treatment as directed by accounting standard and showing their liabilities towards operating lease as contingent liability which is mentioned as notes to balance sheet. And with the increase in no of such contracts enhances the accumulated liabilities shown as contingent liability which will become around 66 times higher than actual liabilities of the company at a point of time (Ma, 2011). The statement said by Chairperson regarding no playing fields available for Airline companies as they will not take advantage from the loop holes which were available in prior accounting standard for leases of recording the operating leases in financial statements as contingent liability (Singer, 2017). Some of the new airlines will not take advantage of this as taken by major airlines player in the old accounting standard on leases. Also, some of the financial statements of the airline companies have the old treatment and their financial statements cannot be used making comparison and analytical review for taking certain major decisions which can be helpful in making opinion about the airline company or which help in attracting the investors. Thus, airlines companies cannot play with their contracts treatments about lease contracts and manipulate the financial statements (Gross, 2014). The statement mentioned by the chairman of IASB regarding the popularity of the new accounting standard on lease is seems to be true as the one of the foremost reason for the same is that after the changes the companies who are taking advantage from the missing facts in the old standard will not able to take advantage (Lim, 2014). The companies will not able to fooled their investors and management by showing the short term liabilities as contingent liabilities. Second fact is that the cost and man power in terms of professional skills are required for implementation will be high and the company owner will resist for the implementation of the same in the accounting treatment. Also, rental contracts will gain more popularity than the lease contracts. After implementation of new standard other options apart from lease contracts become more lucrative for companies as they can have more net worth in other options (Knubley, 2010; Moore and Nagy, 2013). The head of IASB has said the statement of having better investment decisions and management decisions with the aim of having new developments in the field of the lease accounting and their presentation. The statement has been said because the new changes in accounting standard create more clarity in the presentation of leases in the financial statements of the company. Recognition of Operating lease in the balance sheet face help in clear picture about the actual net assets position of the company which is the major base for investors while taking decisions regarding in investment to be made in the company. Also in the same manner while making the decision of buy or lease by the management of the company, the management is mainly looking for earnings in relation to net assets employed in the company which is accurate and shows actual after the new changes of accounting standard. Thus, the new standard motivates and encourages better investment decisions and management decisions with more transparency (FASB, 2016). References AASB, (2016), Impairment of Assets available at https://www.aasb.gov.au/admin/file/content105/c9/AASB136_07-04_COMPjun09_01-10.pdf accessed on {23-01-2018} AASB, (2016), Financial Instruments: Recognition and Measurement available at https://www.aasb.gov.au/admin/file/content105/c9/AASB139_07-04_COMPoct10_01-11.pdf accessed on {23-01-2018}. Company Official Website, (2017), Annual Report 2016, available on https://www.perpetuallimited.com.au accessed on {23/01/2018}. Day, R. and Stuart, R., (2013), New lease accounting proposal: what it means and what companies can do to prepare.Financial Executive,29(6), pp.11-13. FASB, (2016), New Guidance on Lease Accounting available at https://www.fasb.org/jsp/FASB/FASBContent_C/NewsPagecid=1176167901466 accessed on {23/01/2018}. Ely, K.M., (2015), Operating lease accounting and the market's assessment of equity risk.Journal of Accounting Research, pp.397-415 Gross, A.D, (2014). The path of lease resistance: How changes to lease accounting treatment may impact your business. Business Horizons,57(6), pp.759-765. Knubley, R., (2010). Proposed changes to lease accounting.Journal of Property Investment Finance,28(5), pp.322-327 Lim, S.C., (2014), Market Recognition of the Accounting Disclosure and Economic Benefits of Operating Leases: Evidence from Borrowing Costs and Credit Ratings. Ma W, (2011), Impact on Financial Statements of New Accounting model for leases available at https://digitalcommons.uconn.edu/cgi/viewcontent.cgi?article=1194context=srhonors_theses accessed on {23/01/2018} Moore, S. and Nagy, A., (2013), CONTRACT STRUCTURING UNDER THE NEW LEASE ACCOUNTING RULES: THE CASE OF CUSTOM DESIGN RETAIL, INC.Global Perspectives on Accounting Education,10, p.81 Singer, R, ( 2017), Accountinq for Leases Under the New Standard, Part 1: Definition and Classification of Leases and Lessee Accounting.CPA Journal,87(8). Singh, A.,( 2011). A restaurant case study of lease accounting impacts of proposed changes in lease accounting rules.International Journal of Contemporary Hospitality Management,23(6), pp.820-839.