The Achievements Or Successes Of Both Eu And Iasc Iasb Accounting Essay

The Achievements Or Successes Of Both Eu And Iasc Iasb Accounting Essay Introduction Growth in international trade has been on the increase over the years necessitating several organisations to be involved in the efforts to harmonise accounting practices either regionally or internationally. Among those, leading in this effort were the European Union (EU) and International Accounting Standards Board (IASB) (formerly International Accounting Standards Committee, IASC). This essay will look at background and harmonisation process of the two organisations and evaluate their achievements to date. It is considered that harmonisation maybe defined as a means by which differences are reduced hence harmonisation of financial practices will be regarded as the process by which the differences in accounting practices across countries are reduced ultimately resulting in a set that is comparable (Nobes and Parker, 2010). Background and Objectives The European Union (EU) is an economic and political union of 27 member countries located in Europe. The EU was established on 1 January 1958 following the Treaty of Rome 1957 (Nobes and Parker, 2010). The objective of Treaty had established rules to encourage free movement of persons, products and services, and capital. This establishment drives the needs of harmonization of accounting and financial reporting. Thus, the most important objective of EU is to create a common market for the member countries. Uniformed accounting standards are required regionally in all parts of EU to encourage the flow of capital, enhance the protection of the shareholders and other stakeholders, and increase the reliability and comparability of companies financial information. The EU shows a contribution to regionally harmonizing accounting practices by established Directives and Regulations which are the two main instruments to harmonize company law and accounting standards (Nobes and Parker, 2010). As as an economic and political union, the EU have issued and established many directives to harmonize accounting practice in regional term. However, in international scope, the IASC is one of bodies are effecting on harmonization of accounting rules and disclosure and it reported a number of international standards (Nobes and Parker 2010). IASC was founded in June 1973, and the Board of IASC was constituted simultaneously by main accountancy bodies in nine different countries such as Canada, France, Germany, UK, and USA etc. The IASC was established to harmonize international accounting standards. IASC has received board range of support for its effort to harmonize international accounting, which has been considered as leading force to harmonization (Larson, 1999). The harmonization of accounting is also supported by IOSCO (International Organization of Securities Commissions), large public accounting firms, trading unions and most national public accountancy bodies. The basic objective of IASC is considered as publishing accounting standards to be observed in the financial statement preparation and encourage their acceptance and observance globally (Nobes and Parker, 2010). In 2001, the IASC restructured and renamed to the IASB. The new organization has shown new more comprehensive objectives compared to the IASC. To be able to understand the objectives of IASB, the conceptual frameworks should be explained. The IASCs conceptual framework included the objectives and the qualitative characteristics. The following table 1 shows the detailed objectives of IASB under the IFRS Foundation Constitution. Table : IASBs objectives IASBs Objectives To develop high quality and understandable international accounting standards to guide high quality, transparent and comparable information in financial reporting. Thus accounting standards will help the global capital market participants and other users decision making. To encourage the use and rigorous application of standards To fulfill the (a) and (b), and take account the interest of small, medium size entities and emerging economic account appropriately. Give high quality solutions about convergence of national and International accounting standards. Source: IFRS Foundation Constitution (ias.com, 2010). The qualitative characteristics of financial statements made by IASC followed the FASB. In order to forecast the risk, the accounting information must include all these three characteristics: relevance, reliability and comparability. The motives of harmonizing accounting practices by these organizations: One is tempted to consider harmonisation objective as having shifted from reducing differences to coming out with a standard or model for uniformity. The motives of the two most influential international bodies involved in the process of harmonisation of the different national accounting systems, therefore (as stated on their web sites), seems to suggest that they aim to develop or create a single set of high quality, understandable and enforceable global accounting standards, (Elliott and Elliott, 2009). It is more of standardization than harmonization as it is less flexible. This therefore raises suspicion as to the true purpose of their efforts especially when we consider their respective current compositions, history, their headquarters and the majority of stakeholders who are likely to benefit. Perera (1989) as quoted in Deegan and Unerman (2006) argued that the accounting standards themselves tend to reflect the circumstances and patterns of thinking of the representatives that makes the committees. Already, IASB seems to have noted similar criticism and Nobes and Parker (2010) states that the trustees will gradually increase the Board membership to include members from Europe, North America, Asia/Oceania, Africa and South America by 2012. Similar concerns were once echoed by Gray, et al (1981) while commenting on the proposal to introduce standards specifically for MNCs and the question seems to be still valid. He submitted that the term standard could be used broadly to mean a set of statements which may include reference to disclosure or measurement issues for the benefit of Multinational Companies. He found such statements to have a different meaning from that intended to achieve strict uniformity to those capable of more flexible interpretation; from those derived from statutory authority, to those which are effectively advisory. However, he relented that the fact that they exist as guidelines or criteria against which MNCs accountability is assessed, qualified such statements to be described as standards. Whittington (2005) stated that the motivation for the creation of the IASC was due to the need for a common international language of accounting to serve capital markets. He highlighted that a common set of accounting standards increased the comparability of companies in different countries and facilitated the easy consolidation of group of companies based in different countries. Although IASB sets standards after close scrutiny from different national standard setters, it is evident that it is involved more with convergence than harmonisation. This may in a way also support the sentiments expressed by UK finance directors during a survey that IFRSs undermined UK (and obviously of all other countries) reporting integrity, (Elliott and Elliott, 2009). Countries still need to maintain their national pride as they exhibit substantial economic and cultural differences. On another hand, it is important to note that we now have more of a global economy hence the development of international standards makes it easier to raise cross-border finance and to compare performance of companies by users who include prospective investors, (Elliott and Elliott, 2009). To summary, Epstein and Mirza (2001) and Choi et al.(2002) gave reasons for the harmonization process of accounting practices in the preparers and user perspectives, they stated that harmonization created huge advantages as listed in the following tables: Table : Advantages of harmonization Preparers Users Better comparison between group company and subsidiaries in preparing consolidation of financial statement Higher quality and comparable information among companies to decision making and Better communications in internal reporting system Reduce the risk for financial institutions MNCs do not have to change their statements to conform to each countrys rules when listing on exchange stock Lead to a well-developed and good functioning capital market, and its a pre-condition for a good economy and development Process of harmonization on IASC/IASB and EU The IASC and its successor are considered to be the most successful body that evolved in harmonization of accounting practices (Nobes and Parker, 2010). The harmonization efforts of IASC can be classified in three phases. Simultaneously, the IOSCO and IFAC have supported to the IASC/IASB and EU. First phase: 1973 to 1988 This period of time is called the first stage of development of IASC. During this period, the IASC set up most of its standards which covered major accounting topics like accounting for inventory (Epstein and Mirza, 2001). IASC focused on achieving compatibility between the existing standards and IAS and giving a lowest-common denominator approach cross the countries. At the same time, the strategy of IASC allowed multiple methods that used in various countries. IOSCO accepted that IASs for financial statement of foreign companies that listed in their stock exchange market (Larson, 2011). Additionally, the IFAC was founded in 1983 to develop the areas which were uncovered by the IASC, such as auditing and management accounting (Nobes and Parker, 2010). The following table shows the detail information of process: Table : Harmonization Process from 1973 to 1988 Harmonization Process 1973-1988 Context 1973 The IASC was founded. 1976 The Economic Cooperation and Development published an announcement on investment in MNCs to develop guidelines on disclosure of information (Choi et al., 2002) 1977 A Report about IASs for transitional corporations was issued by an expert group of United Nations (Choi et al., 2002). 1981 In order to set IAS widely, the IASC had forums with other organizations. 1983 Foundation of IFAC helped IASC to get a closer relationship with other bodies (Nobes and Parker, 2010). 1984 The London Stock Exchange issued a number of incorporated companies to follow IAS in the UK or Ireland (Choi et al., 2002). Second phase: 1989 to 1993 During this period IASC started to cooperate with IOSCO, and made agreement with IFRS for cross-border securities offerings (Nobes and Parker, 2010). However, the IASC was decreasing the choices under the IAS and the IASC needed more capital market so that the IOSCO would accept it in the period between 1989 and 1993 (Fritz and LÃ ¤mmle, 2003). IASC published a framework to prepare financial statement in 1989 and Comparability/Improvement Project was carried out to narrow the alternative accounting treatment in this period. Furthermore, 10 standards was revised in 1993 (Nobes and Parker, 2010). Table 4 shows the processes in this period. Table : Harmonization Process from 1989 to 1993 Harmonisation Process 1989-1993 Context 1989 Exposure Draft 32 was issued by IASC Third phase: 1993-2001 IASC started agreement with IOSCO and IOSCO supported 30 core standards that were developed or revised by IASC. From 2001, IASB started to improve existing International Accounting Standards, deal with the problem that IASC havent addressed and enhance quality of financial report. IASB also involves in reducing the international differences in standards with FASB (USA) (Nobes and Parker, 2010). Table : Harmonization Process from 1993 to 2001 Harmonization Process 1993-2001 Context 1995 The European Commission planned to support the IASC to make IAS link with EU accounting requirements. 1996 The SEC manifested that it supports the IASCÂ ´s objective to develop, as expeditiously as possible, Accounting Standards that could be used for preparing financial statements that could be used in cross-border offerings. (Choi et al., 2002:296) 1998 The IOSCO published an announcement International Disclosure Standards for Cross Border Offerings and Initial Listings by Foreign Issuers (Choi et al., 2002:296); the IASC began to explore a new strategy and organization structure. 2000 The IOSCO accepted the IAS, especially for foreign registers (Nobes and Parker, 2010). 2001 IASB was set up by supporting from the IOSCO and SEC (Nobes and Parker, 2010). The fundamental of EU accounting harmonization is a harmonization of company law which is aim to create a uniform business environment (Mueller, 1997). Harmonization of company law taken by EU is directives, which have publicized 12 directives. Moreover, the forth and the seventh directives made the contribution to the accounting harmonization process in the Europe (Hulle, 2001). In details, the fourth directive in 1978 combines Member States provision and provide a guideline of the presentation and content of annual accounts, valuation methods and the publication. The Directive also pointed out that the annual report must include a fair review of firms financial position and the true and fair view brought from UK was firstly mentioned in mandatory term. Also, the seventh Company Law Directive in 1983 combines National laws on consolidation accounting and the fourth directive together, and sets out the methods of preparing consolidated accounts. Choi (2002) suggested that IASs as the new accounting standards are the preferred choice for EU countries by European Union. In terms of international harmonization of accounting standards, the policy stated by European Commission in 1995 pointed out that it was more efficient to associate EU with IASC and IOSCO than amend existing directives (Epstein and Mirza, 2001). In 2000, a further step in harmonization process was made by EU, which required enterprises on a regulated market to prepare their consolidated accounts under IAS (Fritz and LÃ ¤mmle, 2003). The important obstacles faced by EU and IASC are differing accounting practice, which caused by different countries, nationalism, as well as lack of strong professional bodies and international enforcement agency. Also, the difference in regulatory sources is the challenge for EU and IASC (Houssain,nd). IASC is broadly focused on removing unnecessary differences in accounting principles and practice around the whole world (McComb, 1982). That A lack of synchronization between release of standards in different countries and the formulation of standards by IASC will be an obstacle for harmonization (Rivera, 1989). Furthermore, lack of the professional bodies takes a challenge to implement IASs. It is said that IASC can only implement its accounting standards by its member bodies, not through the own authority. Taking France and Germany as examples, the professional accounting bodies in these two countries have rarely influence setting of accounting rules than setting by the government and governmental bodies, so that IASs can only promoted by persuasion (Nobes, 1995). In terms of nationalism, there is an unwillingness to change accounting practice by accepting compromises. Nationalism may be brought out when attempting to maintain independence of sovereignty. It can be observed that some countries did not make a reaction to attempts of harmonization by IASC (Nobes and Parker, 2002). Another challenge is the economic consequences of a particular country. Various in economic consequences of standards could result in de-harmonization unless considered by those who set the standards (Nobes and Parker, 2002). The international accounting firms are also worried about the increasing interest of outsiders in the profession and the wish the standard setting process to be kept outside of the hands of the government (Samuels and Piper,1985). The achievements or successes of both EU and IASC/IASB in harmonising accounting practices: In order to decide whether EU and the IASC were successful, it is important to review the objectives of these 2 organizations. First of all, the achievements of EU would be evaluated. In the past, countries in European used control of bookkeeping system instead of the financial statements which were lack of law and format. The EU set two main directives to improve financial reporting practices and brought about some harmonisation. These directives approached rapidly throughout Europe and nowadays most countries in the continental Europe followed the EUs accounting system rather than Anglo-American type. The Table 6 describes the extent of harmonization that has been achieved in descending order. Table : Extent of harmonisation achieved between 8 EU countries in descending order The balance sheet translation Differences in translation treatment Value of inventory The income statement translation The way to approach depreciation Examination and improvement Value of Fixed Asset Goodwill Approach for cost of inventory Source: Herrmann Thomas, 1995, p264 Besides those successes, EU had some failures. Montagna (1986) stated that weak regulations, general and vague disclosure made European accounts be the same. In addition, Blake and Amat (1994) concluded that because of no direction for foreign currency translation, deferred taxation and accounting for lease commitments, the EUs directives was failed itself. Some countries have explained the directives paralleling with the national accounting tradition. Some individual companies might refuse to agree to the rules given by EU. For example, 90% of German companies failed to publish their accounts. The EU harmonization also failed at the material level of actual accounting practices. The Table 6 shown above have presented 9 material harmonisation completed by 8 European countries. Some of these areas are not concealed by the EU legislation. Secondly, we will determine whether IASC succeeded. The term issuing standards is clearly successful. IASC released forty-one standards coming along with conceptual framework. However, because of that the standards were criticized for allowing many options. Another objective which should be considered is promotion and observance of standards. We have to study four types of country: developing countries, emerging nations, continental Western Europe and Japan, and capital market countries in order to decide IASCs success. In developing countries type, Saudagaran and Diga (2003) achieved that the harmonization in ASEAN countries would go on and be based on IASBs standard. In addition, IASC had advantages as a global standard-setter to be a major impact in some emerging nations which moved from communist to capitalist economics. In the continental Western Europe and Japan type, IASC has achieved limited success. Some countries considered IASC as a Trojan horse trying to inflict the accou nting standard in EU. Some companies in Switzerland chose IASs for their financial statements, and until 1994 IASs were used by several large companies all over Europe. The last type of countries including United States, Canada, the United Kingdom, Australia, South Africa and Netherlands seems influence the IASC. Furthermore, IASC could be considered as a successful organization as it had a support from IOSCO and EU commission in 2000. Nevertheless, IASC has accomplished their objectives. CONCLUSION References IASB (2011) History of International Accounting Standards Board http://archive.iasb.org.uk/about/history.asp IAS.COM (2010) What is IASB? The objectives of IASB, http://www.iasplus.com/restruct/whatis.htm Larson, Robert K, Kenny, Sara York (1999) Harmonization of International Accounting Standards: Progress in the 1990s, Multinational Business Review, spring 1999. Nobes, C. and Parker, R. (2000) Comparative international accounting, 6th edition, Harlow: Pearson Education.

Essay --

ME: I spent nearly 15 years harboring un-forgiveness against an individual. I was 7 years old I lost my Mother .My father was left to raise seven children. We didn’t have much and it showed in my appearance and unkempt hair. I remembered sitting in class one particular day; the teacher asked each of us what we wanted to be when we grew up. When the time came for me to answer I stood up and said that â€Å"I wanted to be a teacher† and she looked at me and said â€Å"you should think of something else more realistic. I had heard hurtful words repeatedly as a child but that day, I was crushed by them. I recall how the entire class laughed and made fun of me and years later I believed that I was never going to amount to anything, and everything I attempted failed. It was as if those words were like a ball and chain on me. My Dad was a weekend alcoholic back then and he worked hard during the week but on the weekends he was never around. My childhood was a very lonely one, I didn’t have any friends, only associates, but there was this guy name Chris, he was a sweet and very nice boy. I use to talk to him from time to time but he was very reserved and was always by himself. I felt badly for him, after all, I felt that we were both misfits. We had become good friends, and even though he wasn’t much of a talker, neither of us seemed to mind, we were just grateful to have the other as a friend. Then one day I learned that he had committed suicide. We hadn’t been friends all that long but he was the only friend I had and I was really hurt, angry, and I even questioned and blamed God for allowing it to happen. I couldn’t understand how he would allow it and I had a hard time dealing with it. I had to get away, so when I turned 18 I decided to ... ...e command, or any Holy words provided, as they are in the other two Sacraments. Also, a foot washing is void of evangelical grace, or pardon of sin, which is why it should not be practiced in the church as Sacrament. I pray that you learned from this study of Jesus’s example, and I pray that God continue to stir us up to live lives which are pleasing in His sight and from which He get all the honor and glory. It was due to this study that I was able to free myself by forgiving the teacher who spoke nothingness into my life and those who made my life a living hell growing up. Immediately when I forgave them I felt as if that ball and chain that was attached to me just broke into and fell off. I no longer receive the report of others; I believe what God said about me. I perform feet washing according to the teaching of Jesus; I just do not perform them as Sacrament.

Days of delivery (narrative) Essay -- essays research papers

Pregnancy and childbirth are a part of nature. Delivering a child can be a beautiful experience. However, delivery can also be very painful and can last for days.   Ã‚  Ã‚  Ã‚  Ã‚  My mom drove me to what would become my last visit to the doctor’s office before giving birth to my daughter. Dr. Dermer observed me and then told me to be at the hospital around six thirty that evening. He advised me to eat a good dinner before departing for the hospital. Dr. Dermer had decided to induce my labor, due to the fact that I was two weeks past my due date.   Ã‚  Ã‚  Ã‚  Ã‚  I ate a good dinner and left to go to the hospital. I distinctly remember the feeling that I had in the pit of my stomach. I could not determine if the feeling was fear, anxiety, relief, or a combination of all of them.   Ã‚  Ã‚  Ã‚  Ã‚  When I arrived at the hospital the first thing that I had to do was register. Registration only took a few minutes because Dr. Dermer had already phoned the registration department and pre-registered me. I was now on my way to Labor and Delivery.   Ã‚  Ã‚  Ã‚  Ã‚  As soon as I arrived in the labor and delivery department, I saw Brian, the father of my unborn child, and his best friend Chris. I was relieved to know that he had already arrived at the hospital. One of the nurses came over and escorted us to my room. She told me to undress and put my hospital gown on. After I put my gown on, I climbed into the bed. The nurse then proceeded to stick me with needles. She had to withdraw some blood and start my IVs. She explained that the medicine in my IV bag was going to very slowly induce my labor overnight. The nurse also explained to me that this process was to prepare my body for the following morning when my medication would be increased. A short while later, I fell asleep.   Ã‚  Ã‚  Ã‚  Ã‚  I was awakened the next morning by beeps from the IV machine. The beeps were caused from the nurse increasing the dosage of my medication. At this time, I had no idea of the day that I had ahead of me.   Ã‚  Ã‚  Ã‚  Ã‚  Around eleven that morning, I began to feel light flutters deep inside my stomach. The flutters felt as if they were rising to the surface of my stomach. Once the flutters arrived at the surface, they then seemed to pull on the surface of my stomach. The pull was a very light pull and it ac... ...rmer stated at that time that if I had not dilated anymore by three that he would have to go ahead and perform a cesarean.   Ã‚  Ã‚  Ã‚  Ã‚  At five minutes until three the nurse checked me once again. I had still only dilated four centimeters. She paged Dr. Dermer and he told her to go ahead and prepare for the cesarean. Dr. Dermer came in at five minutes after three and checked me one last time. I had dilated nine centimeters. Dr. Dermer said â€Å"We won’t be doing a cesarean today, she is going to have this baby.† He told me to slide down to the bottom of the bed and put my feet in the stirrups. A minute later he said he could feel the baby’s head. Every one was telling me to push. I grasped the handles on the side of my bed tightly and I pushed with all of my might. My daughter was born at 3:36 p.m. Brian and I had already picked out her name. We named her Courtney Brooke.   Ã‚  Ã‚  Ã‚  Ã‚  Nine years have passed since my unforgettable experience with childbirth. I love my daughter dearly and I will always cherish the memories of my three-day delivery process but believe me when I say that I will not experience the excruciating pain of childbirth again.

Cosmology in Milton’s Paradise Lost Essay

The Oxford English Dictionary defines â€Å"cosmos† as â€Å"the world or universe as an ordered and harmonious system,† from the Greek, â€Å"kosmos,† referring to an ordered and/or ornamental thing. When God created the world he had this in mind. To have a harmonious system in the universe where everything can live in peace and free of all worry. God was on top and everything was peaceful. Until the angles in Milton’s Paradise Lost had a fight. After the fight God banished these bad angels and had the last part of his universe created, hell. This completed a very complex picture of Milton’s vision of the universe in the beginning. The encyclopedic writers of the early Middle Ages communicated a modest assortment of basic cosmological information, drawn from a variety of ancient sources, especially Platonic and Stoic. These writers proclaimed the sphericity of the earth, discussed its circumference, and defined its climatic zones and division into continents. They described the celestial sphere and the circles used to map it; many revealed at least an elementary understanding of the solar, lunar and other planetary motions. They discussed the nature and size of the sun and moon, the cause of eclipses, and a variety of metrological phenomena. Another novelty was the frequent argument of the twelfth-century authors that God limited His creative activity to the moment of creation; thereafter, they held, the natural causes that He had created directed the course of things. Twelfth-century cosmologists stressed the unified, organic character of the cosmos, ruled by a world soul and bound together by astrological forces and the macrocosm-microcosm relationship. In an important continuation of early medieval thought, twelfth-century scholars described a cosmos that was fundamentally homogeneous, composed of the same elements from top to bottom: Aristotle’s quintessence or aether and his radical dichotomy between the celestial and terrestrial regions had not yet made their presence felt. Cosmology, like so many other subjects, was transformed by the wholesale translation of Greek and Arabic sources in the twelfth and thirteenth centuries. Specifically, the Aristotelian tradition gained center stage in the thirteenth century and gradually substituted its conception of the cosmos for that of Plato and the early Middle Ages. This is not to suggest that Aristotle and Plato disagreed on all the important issues; on many of the basics they were in full accord. Aristotelians, like Platonists, conceived the cosmos to be a great (but unquestionably finite) sphere, with the havens above and the earth at the center. All agreed that it had a beginning in time – although some Aristotelians of the thirteenth century were prepared to argue that this could not be established by philosophical arguments. Nobody representing either school of thought doubted that the cosmos was unique: although nearly everybody acknowledged that God could have created multiple worlds, it is difficult to assume that anybody seriously believed He had done so. However, where Aristotle and Plato disagreed, the Aristotelian world picture gradually displaced the Platonic. One of the major differences concerned the issue of homogeneity. Aristotle divided the cosmic sphere into two distinct regions, made of different stuff and operating according to different principles. Below the moon is the terrestrial region, formed out of the four elements. This region is the scene of generation and corruption, of birth and death, and of transient (typically rectilinear) motions. Above the moon are the celestial spheres, to which the fixed stars, the sun and the remaining planets are attached. This celestial region, composed of aether or the quintessence (the fifth element), is characterized by unchanging perfection and uniform circular motion. Other Aristotelian contributions to the cosmological picture were his elaborate system of planetary spheres and the principles of causation by which the celestial motions produced generation and corruption in the terrestrial realm. A variety of Aristotelian features, then, merged with traditional cosmological beliefs to define the essentials of late medieval cosmology – a cosmology that became the shared intellectual property of educated Europeans in the course of the thirteenth century. Universal agreement of such magnitude emerged not because the educated felt compelled to yield to the authority of Aristotle, but because his cosmological picture offered a persuasive and satisfying account of the world as they perceived it. Nonetheless, certain elements of Aristotelian cosmology quickly became the objects of criticism and debate, and it is here, in the attempt to flesh out and fine-tine Aristotelian cosmology and bring it into harmony with the opinions of other authorities and with biblical teaching, that medieval scholars made their cosmological contribution. But the most interesting point about Milton? s cosmology is this: why, when he knew of the discoveries Galileo had made with his telescope-as Book VIII clearly proves-and must have accepted the validity of the Copernican cosmology, wich our planetary system revolves, did Milton base his universe upon the Ptolematic pattern? The answer lies in the literary advantages of accepting the older though erreoneous concept: it was known, and Copernicanism was strongly resisted and only slowly accepted; the Ptolematic system was orderly, it laid down limits within wich Milton found it easier to work, and it made God and man the two ends of a chain-man can ascend, onward and ever upward, to union with the divinity, and this could never have happened in an open-ended Copernican universe. From the early through the late Middle Ages, Europeans moved from a disorganized, almost mystical way of thinking about the universe to an acceptance of a well-ordered, geocentric universe based upon the ideas of Greek philosophers such as Ptolemy and Aristotle. In this universe, the Earth was at the center and other heavenly bodies rotated around it in a series of concentric spheres . The entire system was powered by the primum mobile, or â€Å"Prime Mover,† which was the outermost sphere set in motion directly by God. This Primum Mobile trasformed the love of God for mankind into energy and provided the impetus that made the whole universe rotate; It took some very creative thinking to make this universe work well. For example, the retrograde motion of the planets in which they sometimes seemed to be changing directions and moving backwards was explained by way of â€Å"epicycles† (see the diagram on the right below). Specifically, it was proposed that the planets rotated around a center point fixed in place on the sphere of that planet, causing the apparent change in the direction of planetary motion. The seven known planets orbited the Earth, each one? atmosphere pushing round the one next inside it by friction ; all of this motion created a beautiful â€Å"music of the spheres† which could not be detected by humans (at least not until after they died and went to heaven), but which provided pleasure for angels and other supernatural beings. The outermost orbit, that of the planet Saturn, was itself surrounnded by the spere of the fixed stars (Book III,481) and outside that again was the vast expanse of the waters of firmament, also called by Milton the Crystalline firmament, as distinct from the waters on the earth and under the earth, had been used by God as an insulating jacket esigned to protect His Chaos through wich Satan flies at the end of Book II. The whole universe was suspended from Heaven (also frequently called the Empyrean) by a golden chain. Since medieval Europeans had no conception of a vacuum, it was believed that the heavens were filled with a celestial fluid that flowed as the spheres of the universe rotated, thus sustaining the motion of the planets. In Heaven, God sits on His throne supported by four seraphim, the most powerful of the nine orders of angels wich had remained loyal. he middle Ages believed literally that it was Divine Love that made the world go round. The rebel tenth who had revolted under Satan had been hurled down into another dread realm, Hell, created for them to occupy beyond the domain of Chaos and Old Night to the outer surface of our universe. Deceiving Uriel, regent of the sun, he flies down to Eden. The subsequent movements of both Satan and the guardians of Paradise are explained in Books IV and IX with detailed astronomical references. Just as the physical universe was thought to be centered around the Earth, the psychological universe of Medieval Europeans revolved around humans. Any understanding of the psychology and behavior of individuals at that time requires a consideration of the person’s desire for eternal salvation. For Medieval European Christians, time had essentially two divisions: The brief and insignificant one in which they lived out their sinful lives, and the cosmically enduring one in which the suffering or joy of their souls would occur. In Medieval Europe, there was no room for abnormality or nonconformity, as ANY deviation was considered to be the work of the devil. A hierarchy was everywhere in all things. People accepted their place in the social order no matter how lowly it might have been, and everything in the world had the potential for symbolizing something supernatural. People perceived messages from God in virtually every natural and human event. However, By the 17th century, the Copernican and Galilean models gained ground, and replaced this worldview. It was still an attractive philosophical construction and one that persisted for a long time in the collective Renaissance consciousness. Milton, who chose to use the Ptolemaic cosmology for his Paradise Lost, was not alone in Renaissance literature to hold on to the Medieval worldview, if not in scientific earnest, as a poetical conceit (cf. Donne’s â€Å"The First Anniversary† and â€Å"Good Friday, 1613†). Nothing less than the creation and ordering of the universe defines the scope of Paradise Lost. The epic explores its cosmological theme in theoretical discussions between Adam and Raphael and in the narrator’s descriptions and metaphors. Further, Milton imagines Satan surveying the universe in an expedition of discovery through a new world in his fall from Heaven and his passage through Chaos to Earth. Adam tries to understand the earth’s physical place in the universe and its associated ontological and theological value as the home of man. He wonders aloud about â€Å"this Earth a spot, a grain,/ An Atom, with the Firmament compar’d/ And all her numbered Starrs, that seem to rowl /Spaces incomprehensible† (PL8. 17-21). Milton asks us to imagine the first man struggling with many of the same questions a Renaissance thinker, contemplating new models of the universe, must have considered. In response to the theory that everything revolves around the sun and not the earth, philosophers were forced to question the importance of man’s role in the universal order. Raphael, responding to Adam’s concerns, suggests there is no reason â€Å"bodies bright and greater should not serve / The less not bright, nor Heav’n such journies run / Earth sitting still† (PL8. 87-9). Yet, the poem does not answer all such questions directly, and scholars often find it difficult to determine Milton’s attitude toward science. In these debates, it is helpful to remember that Milton was not a scientist but a theorist. He did not contribute to scientific knowledge so much as to an understanding of what new scientific ideas might mean to traditional Christian cosmology. He meditates on this in conditional modes, as does Raphael in his description of the universe: â€Å"What if the Sun/ Be Centre to the World† (PL 8. 122-3). In the mid-sixteenth century, Nicolaus Copernicus and his followers, most notably Johannes Kepler and Galileo Galilei, disturbed the entire Christian world by proposing a heliocentric model of the universe that displaced the earth, and by extension humanity, from the center. As the Reformation progressed, resulting theological debates acquired political importance and Milton, as a politically conscious theologian, addressed these issues in Paradise Lost. Critics debate the extent of Milton’s interest in the advancement of science. Catherine Gimelli Martin notes that many find â€Å"his cosmology stands on the wrong side of the great scientific revolution initiated by Copernicus, furthered by Galileo, and completed by Newton† (â€Å"What If the Sun Be Centre† 233). However, Martin argues that classifying Milton as scientifically backward is a mistake resulting from our modern society: â€Å"we too easily forget that during this formative period, no ‘advancement of learning,’ scientific or otherwise, could yet be conceived as succeeding apart from the requisite disclaimers about the folly of seeking superhuman knowledge and the proper assurances of humility before heights of Divine Wisdom† (Martin 231-2). Modern readers tend to treat scientific knowledge as inevitably progressive and therefore expect in Milton an appreciation of our modern scientific values and knowledge. As a rationalist, Milton must have admired the new sciences but, as a classicist and a Christian theologian, he had not yet placed scientific knowledge ahead of piety or biblical knowledge. William Poole notes the danger of seeing in Milton an advanced scientific philosopher and warns: â€Å"we should be extremely wary forcing Milton into clothes he does not fit† (â€Å"Milton and Science: A Caveat† 18). However, within the middle ground, scholars agree with Martin that Milton appreciated the value of scientific thought and development, although he may have doubted the reach of this branch of human knowledge. Cosmology appears in Paradise Lost through direct scientific references, incorporation of new scientific theories into various characters’ worldviews, and warnings against seeking beyond the limits of human knowledge. Martin observes: â€Å"Galileo or his telescope is approvingly cited on five separate occasions in Milton’s epic (the only contemporary reference to appear at all)† (Martin 238).

Changes in the Practice of Nursing Essay

The health care in the United States is changing, patients need and demand outstanding services delivery. So we as nurses are called up onto deliver this service. With the shift in the health care sector nurses will be even more in demand. This demand will be tied to skill levels and education. This is why it is so important for all nurses to commit to furthering their studies, it will make them more marketable. There will be many new job opportunities due to the restructure of the United States health care system.Providing health insurance to an additional 30 million people will likely make access to care a problem because of inadequate availability of primary care providers to meet the expected increase in demand. This is calling for innovative new ways on how to deliver health care in the United States. A few delivery systems are: -An accountable care organization (ACO) is a group of care providers who coordinate health care for a patients. This could include Doctors, Hospitals, Specialist and other health care providers. The idea is to keep health care cost down and avoid unnecessary test and procedures, but provide high quality care. (Gold, 2013) -Nurse Managed Health Clinics (NMHC) emphasize health promotion, education and disease prevention. It is a facility which is based in a community and staffed with advanced practice nurses as leaders. It provides primary healthcare services to the community. (Kovner & Walani, 2010) – Another module or philosophy of primary care is a medical home. It is a team-based facility, which is patient-centered, comprehensive, coordinated, accessible, and focuses on quality and safety. (â€Å"hrsa,† n.d.) All patients should receive the best coordinated care possible, especially the chronically ill, to get the right care at the right time is the purpose of these new modules. At the same time we should avoid unnecessary duplication of services and preventing medical errors – For example: The growth of chronic illness and aging populations, in particular, has placed a substantial burden on the healthcare system. Very popular is the patient-centered medical home model that emphasizes continuous coordinated  patient care. It has been shown to lower costs while improving health care outcomes. The patient-centered medical home is a way of organizing primary care that emphasizes care coordination and communication to transform primary care into â€Å"what patients want it to be.† Medical homes can lead to higher quality and lower costs, and can improve patient’s experience of care. Nurse Managed Health Clinics are led by advanced practice nurses to provide basic primary healthcare and screening. This could possibly be very cost effective if operated to their full potential. But let’s not forget that we also see and increasing demand of Nurse Practitioners (NP) in the hospital setting. We all know our two co-workers who went back to school and completed their NP program and now work in our Emergency Department as NP’s. Many hospitals also started using NP’s to take care of their in-patients. To keep up the demand of these facilities nurses with higher education are the future of the new health care system. Continuity of care is needed, it is the process by which the patient and the physician are cooperatively involved in ongoing health care management toward the goal of high quality, cost-effective medical care. Better quality care is given by higher educated nurses, so to stay marketable and to provide the best possible care to our patients it is in our interested to further our knowledge and our education. Nurse 1: The new health reform not only impact everyone as an individual, but it will also impact businesses as a whole. One of the main points of the new health care reform is to ensure that all Americans have insurance. With insurance not having been mandatory before, Americans who were uninsured had to deal with several financial problems when it came to paying medical bills. There are several individuals that do not have any medical insurance because they either do not have a job or the job that they do have does not offer insurance. And even some people who have the option to have insurance may not buy it because they don’t want to pay for it. And then these same people who have the option to have it but choose not, may end up using a government program to obtain medical services. This cost all tax payers more money for people who have the option to obtain insurance for them but choose to use a government facility. With this new reform it will be mandatory for every individual to obtain at least some sort of basic medical insurance for  themselves. Without insurance, people can sometimes not get the proper care that they deserve. And even though most hospitals do not turn away people without insurance, they do not cut them a break and still stick them with the high medical costs for the medical services that were administered. Americans who did not previously have insurance will now have obtained it. With the increase of insured Americans, the demand for health care providers will increase substantially. A huge percentile of practicing physicians and nurses are over the age of 50. Therefore the medical schools will need to recruit more students to become health care providers. Moreover, this will require additional professors as well as additional medical schools in order to handle the increase in enrollment. I am hoping that this can start our country down a better road with our health care situation. With the layout that has been provided, I can see that the idea is for everyone to benefit from this in one way or another. First, every American will benefit from having the insurance and being able to seek medical attention when needed. Insurance companies will benefit from claims. Doctors will benefit from receiving increased patients. Medical schools will benefit from having an increase of enrollment. Nurse 2: The changes to the nation’s health care system will affect nursing practice as we know it. We see change daily in our current practice. To prepare myself for the challenges and prospects that lie ahead, I am invested in advancing my education by being enrolled in an MSN program, I should complete this program by the end of this year. I do my best to step up to a more advanced leadership positions, currently fulfilling the role of a day shift supervisor in our Emergency Department. I try to stay current about the hospital and unit policies and procedures. I assist staff and physicians with changes, additions, and updates to our computer charting program system. My future plans for changes in my practice include earning certification in Emergency (CEN).I am trying right now to gain more understanding of the legislative process that helps shape health care policies. I needed to write a paper for school and found this subject fascinating. To meet society’s future healthcare needs, changes are necessary in the way nurses function and we need to improve and advance our education, so that we can development nursing management capabilities. To  help progress science, and be qualified to meet the needs of many types of patients, nurses need to be leaders, while providing excellent care. Collaboration among healthcare professionals is a requirement in an ever-changing and complex system. It is vital that nurses take ownership, step-up and be personally involved in helping transform health care and hospitals, into a safer place, which is accessible, fiscally responsible, and comprehensive in its care. Nurse 3: The rising cost of healthcare in today’s economy is in desperate need of a reform, we all know that. Because of this enormously cost many people are unable to receive medical care. People are sicker due to the inability to receive medical attention when it’s needed, so there wait and often the problem is getting much worse by the time there seek medical care. I am very worried about the increasing demand of nurses and the nursing shortage. If we do not address the nursing shortage very soon I see that in the future quantity will replace quality in nursing. Nurses will burn out and leave there position due to the increased demand and increased patient work load. Nurse to patient ratio is increasing, due to financial cuts from hospitals. Hospitals need to work more efficient to be able to keep their doors open. This is not very helpful to job satisfaction. We need to address these issues now. A few ideas would include for hospitals to pay for nursing school and have the student sign a contract to work for the hospital and every year worked 5000 dollars are forgiven in there loan. Also the demand is for everyone to continue with their education and obtain a BSN, MSN or doctorate, this cuts down on the quality of life in itself. Hospitals should give paid hours each week, to each nurse who is obtaining an advanced degree (like 4 hours a week). Summary I think each of my Co-Workers had a little different view on what is health reform meaning to them. In general each one had some kind of understanding about it and each nurse choose to share the point which is most dear to them about the reform. I agree mostly with all of them. The nursing shortage needs to be addressed and a larger more qualified nursing work force needs to be created. Nursing will have a huge impact on how we form the new health care system in the United States. Advanced practice in clinical settings  seems to be the most reasonable way of addressing the need of the public. Managed health care can be a solution to decrease the enormously cost of health care nowadays. References . Med-Surg Nursing, 23(1), 61-6. Retrieved from http://eds.a.ebscohost.com.library.gcu.edu:2048/eds/detail?vid=4&sid=d44f4649-8f31-43d2-bce8-b6a777bc1157%40sessionmgr4003&hid=4102&bdata=JnNpdGU9ZWRzLWxpdmUmc2NvcGU9c2l0ZQ%3d%3d#db=ccm&AN=2012491341 Accountable Care Organizations . (2013). Retrieved from http://www.cms.gov/Medicare/Medicare-Fee-for-Service-Payment/ACO/ Gold, J. (2013). ACO is the hottest three-letter word in health care. Retrieved from http://www.kaiserhealthnews.org/stories/2011/january/13/aco-accountable-care-organization-faq.aspx Kovner, C., & Walani, S. (2010, January). Nurse Managed Health Centers . nursing research network. Retrieved from http://thefutureofnursing.org/resource/detail/nurse-managed-health-centers-nmhcs M. Colette Carver,Anne T. Jessie. (2011, May). Patient-Centered Care in a Medical Home. The Online Journal of Issues in Nursing, 16(2). Retrieved from http://www.nursingworld.org/MainMenuCategories/ANAMarketplace/ANAPeriodicals/OJIN/TableofContents/ Vol-16-2011/No2-May-2011/Patient-Centered-Care-in-a-Medical-Home.html Swan, B. A. (2011, Nov.-Dec.). Health Care Reform: Current Updates and Future Initiatives For Ambulatory Care Nursing. Nursing Economic, 29(6), 331-4. Retrieved from http://eds.a.ebscohost.com.library.gcu.edu:2048/eds/detail?vid=4&sid=d44f4649-8f31-43d2-bce8-b6a777bc1157%40sessionmgr4003&hid=4102&bdata=JnNpdGU9ZWRzLWxpdmUmc2NvcGU9c2l0ZQ%3d%3d#db=ccm&AN=2011388254 What is a medical home? Why is it important? (n.d.). Retrieved from http://www.hrsa.gov/healthit/toolbox/Childrenstoolbox/BuildingMedicalHome/whyimportant.html

Mcmillan

There are many ideas that revolve around what is quality assessment. What can be done to make sure that we are ‘building proficiency in basic skills, closing achievement gaps, and fostering the top notch knowledge and skills that students will need in a competitive global society’ (Scherer, 2009, p. 5). The following paper identifies five key aspects of what represents quality assessment. The method of assessment can influence a student’s motivation and achievement. A student’s performance can be improved through their involvement in the assessment process and enable them to take responsibility for their own learning. McMillan states that by allowing a student to be involved in the grading criteria and apply those criteria to their work a teacher may increase the student’s motivation to learn and succeed. (McMillan 2000) Every student has an individual learning style, McMillan states that using multiple methods of assessment a teacher can shape the way students understands, processes, and uses information. By doing this a complete picture of what students understand can be compiled. Using multiple methods can assist to address each student's strengths and weaknesses. (McMillan 2000) Just as assessment impacts student learning and motivation, it also influences the nature of what is being taught. (McMillan, 2000) McMillan states that when assessment is incorporated with instruction it informs teachers what activities and assignments would be most useful, and what level of teaching is appropriate, where her students are, when to ask more questions, when to give more examples and what responses to student questions is most appropriate (McMillan 2000). Fair and ethical assessment ensures that all students are given a level playing field, which they are given the opportunity to demonstrate what they know. The Standards presents four views of fairness: as absence of bias (e. g. , offensiveness and unfair penalization), as equitable treatment, as equality in outcomes, and as opportunity to learn. ’ (McMillan 2000) Teachers have limited time, they need to be able to achieve a balance between providing to provide a full understanding of study material and score re sults. Therefore the efficiency of assessments needs to be considered. There are many facets that exist within the process of assessment that can influence a student’s enthusiasm and achievement. Teachers need to recognise the ability of students to take control of their own achievement and accept responsibility for their own learning. Clay, M. (2002) An observation survey of early literacy achievement. New Zealand. Heinemann Education. Code of fair testing practices in education (1988). Washington, DC: Joint Committee on Testing Practices (American Psychological Association). Retrieved from http://ericae. net/code. htm McMillan, J. H. (2001). Essential assessment concepts for teachers and administrators. Thousand Oaks, CA: Corwin Publishing Company. McMillan, James H. (2000). Fundamental assessment principles for teachers and school administrators. Practical Assessment, Research ; Evaluation, 7(8). Retrieved from http://PAREonline. net/getvn. asp? v=7;n=8 McMillan, J,H. (2011). Classroom Assessment Principles and practice for effective standards-based instruction. Boston USA: Pearson Education Inc. Schafer, W. D. (1991). Essential assessment skills in professional education of teachers. Educational Measurement: Issues and Practice, 10, (1), 3-6.

”Great Expectations” by Charles Dickens, and ”Jayne Eyre” by Charlotte Bront Essay

In ‘Great Expectations’ by Charles Dickens, and ‘Jayne Eyre’ by Charlotte Bronte, there is a description of a room. In this essay, I will compare the similarities and differences of the two rooms. The two stories were written thirteen years apart, in the 19th century. In ‘Jayne Eyre’, the red room is decorated in bright colours, in comparison to ‘Great Expectations’, which is a faded white room. They are both large, and ornately furnished. In ‘Great Expectations’, the little boy is narrating (first person narrator), ‘I answered, more in shyness than politeness’, this quote supports two facts, one that it is a first person narrative, and that the feelings of the boy are quite uncomfortable and slightly timid about the situation he’s in. ‘Don’t be ridiculous, boy’, this shows that the first person is in fact a boy, therefore suggesting a young naà ¯Ã‚ ¿Ã‚ ½ve nature in the story’s narrator. This reflecting the reader’s view on the happening’s in the story, but more precisely the extract on this particular subject. Like ‘Great Expectations’, ‘Jayne Eyre’, has a first person narrative, Jayne, herself. The narrator in ‘Jayne Eyre’, is actually older than the narrator in ‘Great Expectations’. The narrator seems less anxious than the boy in ‘Great Expectations’, there seems to be no signs of nervousness or anxiety in the passage of ‘Jayne Eyre’ from the narrator. Both the rooms in the two stories are parts of rich, wealthy, large houses. ‘One of the largest and stateliest chambers in the mansion’, and ‘massive pillars of mahogany’ support my statement for ‘Jayne Eyre’. In ‘Great Expectations’, ‘large room’ and ‘a fine lady’s dressing table’ also strengthen my statement. Both the rooms in the two stories have been kept as almost museums, as if time stood still at one point and never restarted. In ‘Great Expectations’, the room creates this impression from remarks from the boy (the narrator), such as, ‘No glimpse of daylight was to be seen in it’, this suggests how no light has entered Miss Havesham’s dressing-room since whatever happened when time effectively ‘stood still’. ‘She had not quite finished dressing’, as if she had started but then suddenly frozen half way through, forgetting about it and everything else in her world. ‘Half packed trunks, were scattered’, this also suggests the ‘stopping of time’. It says in the passage about how everything used to white, but had no faded and was a pale yellow colour, ‘had been white long ago’, ‘was faded and yellow’. ‘No brightness left’, this also suggests that time has stopped. In ‘Jayne Eyre’, ‘Very seldom slept in’, this suggests loneliness to the room, where nothing breathes in it, like it’s also been frozen in time. ‘Blinds always drawn down’, this suggests that no light is allowed into the room, therefore leaving it in darkness, like Miss Havesham’s dressing room. ‘This room was chill’, this suggests loneliness in the room, expressing lack of happenings in the chamber. Words used to describe the room such as, ‘silent’, and ‘solemn’, also show that the room has effectively been frozen in time. These words are also reflected in ‘Great Expectations’, as the boy enters the room, he is greeted with utter silence and a solemn atmosphere. The sense of a ‘chill’ is also reflected in a way in Miss Havesham’s dressing-room, with all the bland, cold, faded, white colours, you also interpret a cold atmosphere. The use of colour and light in the two passages are also very effective on the affect it’s having on the reader. In the red room, it is filled with deep reds and whites (hence ‘the red room’). These colours offer warmth and maybe innocence. In Miss Havesham’s dressing-room, the whole room is that of a faded white colour, showing maybe faded innocence, or purity which has lost it’s initial form. The mentioning of people in the paragraphs helps to create certain atmospheres within the rooms. In ‘Great Expectations’, Miss Havesham, makes a strong impression on the room. She is wearing all white, (suggesting that she was a bride-to-be when ‘time froze’) although the white is faded, turning to a pale yellowy colour. Expressing the room’s coldness and staleness. When the boy describes her as a ‘waxwork and skeleton’ that had eyes that moved and looked at him’, this is also expressing the feelings of Miss Havesham reflecting on the room’s atmosphere aswell. In the red-room, there isn’t actually a person physically present in the room as such as Jayne is describing it to you (the reader), although it does mention certain people. Mr. Reed is a man that had ‘breathed his last’ in this room. This sends an eerie feeling into the room, a very uncomfortable feeling wraps itself around the room. The fact that nobody actually enters the room often at all gives you an idea of the room’s loneliness aswell. ‘A sense of dreary consecration had guarded it from frequent intrusion’, this also supports my statement of the room’s lack of feeling or love. A very lonely room is felt by the fact that nobody wants to enter the room. This is obviously given through the fact of Mr. Reed’s death. I think my response was stronger to ‘Great Expectations’, as I found it more intriguing. One of the main causes of this would be that there was actually a person present in the room as it was being narrated. A very interesting person aswell, somebody that can capture your attention. I would imagine so because I simple don’t hear of people who lock themselves up like that, although it is a fictitious character. I didn’t get into ‘Jayne Eyre’ as much, it seemed to float past me as I went through it without making much of an impact. As I said a few moments ago, it is probably as there isn’t a person in the room as I’m reading the story to interest me as such. I felt that the writing in both stories conjured up a respectful amount of imagery in my mind, but in all I think my preference has swayed towards ‘Great Expectations’.