Inert Citizens Demoracy a Fools Paradise! free essay sample

Inert Citizens Democracy: A Fools Paradise! It is the most beautiful truth in morals that we have no such thing as a distinct or divided interest from our race In their welfare is ours; And by choosing the broadest paths to effect their happiness, We choose the surest and shortest to our own Bulwer In this era, we have witnessed the worst recession of this century. The world was reeling under immense pressure with most of the western giant financial institutes falling like a house of cards. India with no exception and felt the blow of it with mainly our western world linked highly sought after globally acclaimed intellectuality asping and bleeding! Yet, it is now believed that our very cultural upbringing has kept us ashore in these highly turbulent times. Culture, a way of life, has inculcated the habit of saving for may be tomorrows hard times and this worked like a savoir for us! Well, habits are habits; and if some worked like a savior then few others have turned us as meek and inert. We will write a custom essay sample on Inert Citizens Demoracy: a Fools Paradise! or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Our docile nature was a lifes compulsion to live under most undemocratic regimes due to continuous ruthless invasions on our motherland. Through centuries of invasions have breed habit of accepting harbingers of uppression and have turned inertness around our surroundings as a way of accepting life. It is Just as if continuous mutations on crossover in genes perpetrates new breeds, all such habits good or bad are as if genetically codoned in our life; and as Shakespeare rightly said: How use doth breed a habit in a man. Well, in Nagpur, the local government is taking an advantage of this inertness of its citizens and therefore one after the other had imposed a murderous rise in taxes. Nagpur it is the largest city in central India. With a population of around 2,420,000 it s also the third largest city by population in the state of Maharashtra. The recent survey also tells us that Maharashtra has the highest number of urban poor in India. Historically, the British East India Company took over the city in 19th century and made it the capital of Central Provinces and Berar. After first state reorganization, it lost the capital status but was made the second capital of Maharashtra. The city is the commercial and political center of the states eastern Vidarbha region. However, interestingly Nagpur will be the only city in the globe whose inhabitants will have to ay over the last year, say upto 27 times more for water consumption, double and more for property tax, about 30% more on power consumption, new additional shop license fee upto Rs1000 per annum, and retrogressive octroi collection system makes everything more expensive. Globally, Octroi is an oldest form of local levies, a local tax collected on various articles brought into a city/ district for consumption. Octroi taxes have a respectable antiquity, in 12th and 13th century being known in Roman times as vectigalia (a tax on the entry from or departure to the provinces). From an early ime the octroi was farmed out to associations or private individuals, and so great were the abuses which arose from the system that the octroi was abolished during the French Revolution. However, after resurfacing, the octroi was finally abolished in octroi is levied only in Ethopia and in 22 cities of Maharashtra state in India. The reason why the world has done away with Octroi is its very nature of discrimination. Much before the time of free India till date, many committees had been entrusted the task of determining the validity of octroi, and all committees with no exception have asked Govt. to abolish it immediately. In 1925, the committee to study octroi recommended its abolition. In 1959, the M. R. Masani committee on Road Transport Reorganization considered on the levy of Octroi a national waste and suggested its immediate abolition. The Planning commission in 1966 recommended the abolition of octroi. The Keskar committee condemned the Cancer of Octroi which had spread through the body of politics of local administration and called it a grave danger to the civic life of the community. The Lok Sabha Estimates committee in 1975 said one of the main obstacles in the way of quick and rapid moment of road transport in the ountry is the multiplicity of check post and payment of duties at the check-posts. In the conference of Chief Ministers in Sept 1980, it was resolved to abolish octroi, the then prime minister calling it a regressive and retrogressive levy. As per a survey conducted under the chairmanship of Indias eminent economist Shri. Palkhiwala said the delay at check-posts accounted for 73% of effective time of commercial vehicles. The fuel consumption at the check post resulted in a wastage of 15%. The national council for Applied Economic Research worked out that these check-posts virtually mployed the carrying capacity of 80,000 trucks being idle. Shri. Palkhiwala said that for every rupee of net revenue derived from octroi, the net burden is Rs. 6. 27 to the nation. Well, after such observations of various committees were made all states except Maharashtra dumped Octroi either sooner or later. The Octroi was levied in Punjab till September 1, 2006, Gujarat abolished it in 2008, now the only state to have more than 1000 years old form of retrogressive local taxation as octroi, is the Maharashtra state. The state has lost on many new industries due to local taxation olicies, for example on 8th Oct 1998, the Mahindra Mahindra Limited wanted to set up its Rs 800 crore automobile project in Nasik in Maharashtra, but later went to Andhra Pradesh on account ofa hike in octroi charges. The Business Daily on Friday, Aug 04, 2006 mentions that The Subodh Kant report on octroi has recommended its abolition, the traders in Maharashtra have been calling for the abolition of octroi for the last 20 years. The Maharashtra Octroi Abolition Committee (MOAC) has been spearheading a campaign for its abolition. Mr Nayan Patel, President of the Indian Merchants Chamber, said that exports are booming at 22 per ent and the shipment of goods via Mumbai port was getting affected. Octroi levy is making Indian goods non-competitive in the international market. Maharashtra annually collects Rs. 5,572 crore as octroi. Out of the 22 municipalities in the State, the cumulative collection of 15 municipalities is only about Rs 700 crore. There has been a string of commitments from Maharashtra state on octroi removal issue but all of them turned out to be farce. On Dec 1 1, 2006, Anti-octroi traders bandh in Maharashtra by various traders associations have yielded on the false commitments f its abolition from the Chief Minister (CM) of state. Maharashtra to abolish octroi soon was announced by Mr. Vilasrao Deshmukh on September 07, 2007, the then CM of Maharashtra. On Jan 13, 2008, PTI reported that the Maharashtra government 21, 2008, Maharashtra Cabinet discussed octroi abolition but failed to declare it. Yet again Shri. Ashok Chavan, the present CM announced in Aug 2009, after a cabinet meeting those 15 D-class corporations of the state would abolish octroi from next financial year. Interestingly, Maharashtra went to polls in October 2009, an election stunt. However, the commitment was not kept on octroi abolition in 15 D-class corporations. After poll results they had had yet again fooled the citizens. Well it isnt be a big shock of backtracking since the Cong. has mastered the art of ditching. We are aware that even previous political opponents of present government had abolition the octroi from some corporations in the past and the current political alliance overruled it after coming to power. For politicians we are Just pawns of their political game plans. They also know that we do have a very short memory and this make them exploit us even more. An excellent example to quote is: when Shri. Shankarrao Chavan, the then chief minister of Maharashtra and the father of present CM Shri. Ashok Chavan announced in a public rally that the state would do away with octroi from next financial year, and yet his son hasnt affected his will until today, while going back on his own words. We happily pluck the fruits of legacies left by our parents and very conveniently forget our responsibilities, Shri. Ashok Chavan is no exception; he is also an ordinary man in an extraordinary post. Well the list of cheating on octroi abolition matter by politicians is endless, when VAT was introduced, the White Paper on VAT mentions that: in the Chief Ministers conference it was resolved that all local levies like octroi must be removed, then only it will be the uniform pricing concept in true sense. However, because a few states had an apprehension that due to VAT their net sales tax revenue would fall, hence they delayed the abolition of octroi. Nevertheless, soon all other states abolished octroi after they found high yields from VAT collections. Whereas, in Maharashtra state in the year 2004-05, which was the final year of state sales tax collection, it was at Rs. ,719 crores, and after VAT was introduced it has rose to Rs. 40,OOO crores in the year 2008-09; this is almost two and half times increase in last four years. The states octroi collection of Rs. 5572 crores can always be compensated if ever the state government was serious and had any regard for their people and also for their own words! More so, these statistics dismisses the demand of state to h ave alternative revenue to compensate the octroi loss. These politicians are so greedy, people have paid Rs. 24,OOO crores more in VAT, and still VAT rate was raised this financial year and octroi shamelessly persists year after year. The latest episode of strong affection for octroi in Maharashtra was glaring when in a meeting held in Sept 2009 of Chief Ministers on forthcoming Goods and Service Tax (6ST) to be adopted soon, Maharashtra Govt. has announced that it will not do away with octroi tax in the state. These state politicos should be reprimanded by the incidentally same political party at the center and more iron hand be used by stopping all central aid to state if they fail to fall in line; have they even read the phrase: Carrot or Stick policy. On the similar lines on 06th Oct 2009, Prime Minister Shri. Manmohan Singh while ddressing the ministers of Food Processing Industries of states reiterated the need for GST and abolition of all local levies to finely structure the taxation in the country. The highest ever inflation rate which is killing the common man is neither an act of ruled states increasing VAT, keeping octroi and then publically laughing it off( Delhi CM Smt. Sheela Dixit that people have lot of money to pay, a near striptease)! The PM is the captain of the Ship and CM of his own political party doesnt take the cue to relax taxations then he shouldnt be feeling shy of turning a cue as a stick. In Nagpur, in the current financial year Nagpur Municipal Corporations proposed the increased budget worth year after year. Most of the development projects announced this year were already featured in previous years budget, which means no new projects, and yet a hike of 88% in collections were proposed in year 2008-09 to 2009-10. All this is because that more than 60% of the corporation budget goes into salaries and perks of employees. However, the committee on octroi and finance had put the ceiling cap on salaries to 16%. This is when we are yet to disburse salaries as per 6th Pay commission recommendations. Another, interesting developments since last 10 years is NMC work is allotted as privatization to private operators, e. g. , for garbage collection, tax collection, bus transport service, streetlight maintenance, water billing, biological waste disposal, water supply maintenance, so on and so for, then where does NMC employees contribute to city upkeep then? In an Indian democratic setup its the Government by the people, of the people, for the people; and according to thinker Taine there are four varieties in society; the lovers, the ambitious, observers and fools. The fools are the happiest he says. However, I feel, to run the government for the welfare of its citizens there should be more lovers of the motherland, the ambitious must lead the masses to prosperity, observers shouldnt be passive, and the fools must be those perpetrators of inhuman tax tirades, who are in their fools world of indifference towards responsibility of society. Lord Shiva, the god with epitome of destroyer in Hindu Mythology, has a Trisul, thy weapon with three spearheads; let each spear be like lover, ambitious and observer, with this trishul we need to corner the fools. Each person in Nagpur has to upheld his trishul of power, and the agitation is to awake the slumbered government living in fools paradise! Dear politicos, its already late to abolish the abusive, cancer of society, octroi. This is an SOS call to all lovers of this motherland India to rescue us from going down by the head into ocean of turbulent times orchestrated by arrogance and barbarism of politicians and executives. I certainly hope that this turbulence would turn into Sagar-Manthan, i. e. , the churning out good from the bad, and like always the good shall prevail! * DR. AJAY SONI Email: [emailprotected] com cell: +919822577987

buy custom Analysis of the Napoleonic War essay

buy custom Analysis of the Napoleonic War essay The Napoleonic War refers to a sequence of wars that were pronounced against the Napoleon's French Empire between 1792 and 1815 by the opposing coalitions. The increasing discontent with the Feudal Government of France has led to the French Revolution in 1789, drawing the attention of every European nation. What followed was violence and worldwide involvement that triggered nonstop war for over two decades, as different competing empires tried to impose their opinions regarding power balance. The Napoleonic War era can be classified into two occurrences: The French Revolution, as well as the Napoleonic Empire. The revolution has led to the collapse of the old French Government, after which it was replaced by a series of vicious civilian administrations. The peak of the violence saw the king; King Louis and his queen being brutally murdered; an act which incited European nations to be against France and guarantee that they would not cooperate with it. The unsuccessful invasion of Russ ia by France in 1812 has led to the collapse of the French power. Napoleon troops successfully managed to conquer a major part of Europe and, consequently, Napoleon Bonaparte, who was an intelligent and charismatic army general, took over the control of France. Napoleons presence as the leader of France complicated the political landscape of Europe, and increased the environment for confrontation till one of the two conflicting sides was defeated. The Napoleonic Empire suffered a military defeat in 1815 at Waterloo, bringing to an end the Napoleon Wars and bringing back of a monarch to Paris. Carl Von Clausewitz's Paradoxical Trinity Clausewitz's Paradoxical Trinity is composed of a) pre-historic violence, hatred, and hostility which are considered as a blind natural force; b) the game of chance and probability, in which there is freedom for creative spirits to roam; and c) element of subordination, which is used as a policy to make the ruled see reason. That is to say, the passion that triggers a war must be intrinsic in the people; the extent of the game of talent and bravery in the realm of chance and probability is dependent on the specific character of the commandant and his army; while the political aims are left solely to the government. Therefore, Clausewitz's Paradoxical Trinity consists of the people, the commandant and his army, and government, and not violence, chance and reason as some people presume. The people are concerned with the nature of the war; the army is concerned with how the war is conducted, while the government is concerned with the purpose of the war. It is important to note that all the three magnets must be dedicated to war, in other case; the disproportion may result into a defeat. This is confirmed in the assertion by Clausewitz's that all the elements of the Paradoxical Trinity should be considered equally, despite their variable relationships and co-equal status. The strength of the relationship between the government and his military commanders determines greatly how effective the people are in employing foreign policy and military instruments in achieving the objectives of the war. In addition, the strength of the relationship of these magnets is dependent on the ability of the commander to communicate and people ability to understand the inherent linkage between nature, purpose and conduct of the war. Analysis of the Napoleonic War (1792-1815) From the Napoleons campaigns, it is apparent that the blind natural force, i.e. the violence that propelled the French troops across Europe to fight in the war, did not emanate from the people of France, but from general Napoleon himself, who had control over the army, as well as the government. Napoleons key military strategy was to identify and overcome the central force of the enemy. His aim was to break his opponents will to resist, making it easier for subsequent negotiations. This is evident in his own words when he said that he was confident that by crushing the central body of the enemy, the matters that followed would take care of themselves. Of importance to note, is the close attention he paid to choosing his generals, as well as how he calculated the logistical requirements of his campaigns. He also synchronized his operations by ensuring that his troops routinely used accurate watches and maps. Napoleons unsuccessful invasion of Russia in 1812 that has led to the collapse of the French power was a blunder that historians blame on poor logistical planning. He concentrated on the general picture of the war, devising the overall plans for the battle and giving directions on combined attacks, but leaving the vital decisions of tactical employment to his soldiers. Being the head of the government, he used his powers to incorporate the military, diplomatic and political dimensions to help him to succeed in the war. Clausewitz's Paradoxical Trinity of government was largely employed in the war, as all events were controlled by Napoleon, who was the head of the French Government. It can be said that the cooperation of the military and the government, was the reason behind Napoleons success in the Battle of Austerlitz in 1805. The failure of the Peace of Amiens resulted in the British Government forming the Third Coalition which included Sweden, Austria and Russia in April of the same year. Following threats to attack Britain, General Napoleon sent over 200,000 troops to the East. He also invented the use of self-contained army corps. He used six corps, with each corps strong enough to work independently. This helped the troops to progress along a broader front, facilitating logistics and enhancing the pace at which they advanced. Napoleon was personally in Germany commanding his troops, and with the support of a majority of states in South Germany, he progressed to meet the Austrians who had taken over the control of Bavaria. Napoleons troops encircled the Austrians, who decided to surrender 30,000 of their men, without any fight, in Ulm. Following the surren der of Austrians, the Russians retreated. Napoleons then focused its attention on the Prussia troops who had plans of invading France but were unprepared. After the Peace of Pressburg came to an end, Napoleon declared war on Prussian soldiers, completely destroying them and earning an early success. As seen above, Napoleon, as the head of the government, was concerned with winning the war (purpose), and he used his powers to instruct his military officers on whom and when to attack. However, without the coooperation of the troops, the battle would not have been successful. Therefore, it can be said that the strong relationship between the French military commandants and their army and the Napoleon government has lead to the success of the Battle of Austerlitz. Other than the use of military might, propaganda was also employed in fighting the Napoleonic War, especially in the French Revolution. The support of the masses was vital, and, therefore, British and French governments used propaganda to rally their citizens to have belief in their countries. Through propaganda, soldiers were encouraged to battle bravely, while civilians maintained working to provide their countries with everything they needed. The aim of propaganda was to create nationalism and loyalty in the people so that they would willingly want to fight and even die protecting their countries. The use of propaganda required the cooperation of the government and the people for it to be a successful strategy for winning the war. For instance, the British Government tried to create a bad picture of France in the minds of its citizens by making them believe that France was a bully, and that the French revolution was a foreign risk that was against changing the political ways of Eu rope. The Britishs nationalist propaganda exploited the variations between French and Britain, successfully managing to convince the British nationals to hate France, even if they did not have a chance to find out the truth for themselves. Consequently, British nationals developed a strong love for their culture and country and fought to protect their country. Napoleon also extensively and masterfully used propaganda to climb to power, legitimize his rule and establish his picture in the minds of his subjects as a symbol of posterity. His propaganda mechanisms involved severe censorship and exercising control over all aspects of art, books, theater, as well as the press. Napoleons aim was to be depicted as the person to bring peace and stability that was very much needed in France. It is important to take note of the gradual changes in the propaganda methods used during Napoleons reign. Initially, his focus was on his function as a soldier and a general in the army, but later on the propaganda changed to depict his role as a civic leader and emperor. He targeted the civilians to make them have a belief in him that he was the one to change France. Though it was unexpected, he managed to cultivate an association with the contemporary art community, even being actively involved in the commissioning and controlling every art production to achi eve his propaganda goals. In conclusion, I would say that all the three magnets of the paradoxical trinity were very influential in understanding the Napoleonic War (1792-1815). This is because the people, the military and the government were all dedicated to the success of the war. Even if general Napoleon was defeated in the end, he managed to succeed in some of the battles e.g. the Battle of Austerlitz. It was through cooperation and hard work of the military commandants and their army, and the peoples support that Napoleon managed to take over the rule of France and fought in the war. Therefore, the three magnets are inseparable, they are all important for the success of a war. Buy custom Analysis of the Napoleonic War essay

Gun Ownership by Country -- Americans Lead

Gun Ownership by Country Americans Lead The United States has the highest level of gun ownership per person of any country. This fact is startling but true. According to data compiled by the United Nations Office on Drugs and Crime (UNODC) and analyzed by  The Guardian, Americans own 42 percent of all civilian guns in the world. This figure is especially startling when you consider that the U.S. makes up just 4.4 percent of the worlds population. Just How Many Guns Do Americans Own? The estimated tally in 2012, according to the UN, was 270 million civilian-owned guns in the U.S., or 88 guns per every 100 hundred people.  Unsurprisingly, given these figures, the U.S.  has the highest number of guns per capita (per person) and the highest rate of gun-related homicides of all developed countries: 29.7 per 1 million people. By comparison, no other developed countries come even close to those rates. Among the thirteen developed countries studied, the average rate of gun-related homicide is 4 per 1 million people. The developed nation with the rate closest to the U.S., Switzerland, has just 7.7 gun-related homicides per 1 million people. (There are other countries with higher rates of gun-related homicide per capita, but not among developed nations.) Gun rights advocates often suggest that the U.S. has high annual numbers of gun-related crime because of the size of our population, but these statistics which examine rates rather than totals prove otherwise. About a Third of American Households Own All Those Guns In terms of ownership, however, the rate of 88 guns per 100 people is rather misleading. In reality, the majority of civilian-owned guns in the U.S. are owned by a minority of gun owners. Just over a third of U.S. households own guns, but according to the 2004 National Firearms Survey, 20 percent of those households own a full 65 percent of the total civilian gun stock. American Gun Ownership Is a Social Problem In a society as saturated in guns as the U.S., its important to recognize that gun violence is a  social, rather than an individual or psychological problem. A 2010 study by professors Paul Appelbaum and Jeffrey Swanson published in  Psychiatric Services  found that just 3–5 percent of violence can be attributed to mental illness, and in most of these cases guns were not used. While those with certain types of serious mental illness are more likely than the general public to commit an act of violence, these individuals only make up a small percentage of people with mental illness: most people with a mental illness don’t engage in violent behavior. Moreover, individuals with mental illness are also at a higher risk of being victims of violence. According to data from the National Institute of Mental Health, alcohol is a much more significant contributing factor to the likelihood of whether someone will commit a violent act. Sociologists believe that gun violence is a social problem because it is socially created by support for laws and policies that enable gun ownership on a mass scale. It is justified and perpetuated by social phenomena too, like the widespread ideology that guns represent freedom  and the troubling discursive trope that guns make society safer, though overwhelming evidence points to the contrary. This social problem is also fueled by sensationalist news coverage and dangerous politicking focused on violent crime, leading the American public to believe that gun  crime is more common today than it was two decades ago, despite the fact that it has been on the decline for decades. According to a 2013 Pew Research Center survey, just 12 percent of U.S. adults know the truth. The connection between the presence of guns in a household and gun-related deaths is undeniable. Countless studies have shown that living in a home where guns are present increases ones risk of dying by homicide, suicide, or by gun-related accident. Studies also show that it is women who are at greater risk than men in this situation, and that guns in the home also increase the risk that a woman suffering domestic abuse will ultimately be killed by her abuser (see the extensive list of publications by Dr. Jacquelyn C. Campbell of Johns Hopkins University). So, the question then is, why do we as a society insist on denying the very clear connection between the presence of guns and gun-related violence? This is a pressing area of sociological inquiry if ever there was one.

Love. Negligent Tort Coursework Example | Topics and Well Written Essays - 500 words

Love. Negligent Tort - Coursework Example There must have been a duty of care owed by the defendant to the plaintiff, the duty of care must have been breached, the breach must have resulted into a loss, and the immediate loss must have been attributable to the actions of the defendant (Miller and Gentz, 2009). Duty of care refers to a person’s obligation to refrain from causing harm to other members of the society and from infringing other people’s rights. The principle of duty of care therefore establishes fundamentals of peaceful coexistence in the society. The measure of degree of duty of care in the law of negligent tort is measured by the standard of a normally rational person. Further, determination of the duty of care relies on the capacity of the defendant. There are however certain exemptions to a person’s duty of care to other parties. Foreseeable risks and contributory negligence for instance reduces a defendant’s liability to exercise a duty of care to another person (Miller and Gentz, 2009). Negligent tort is further defined by failure to exercise a person’s duty of care to others. The breach of duty of care is also defined by normal standards of the defendant and the environment. A professional medical practitioner is for example more liable for breach of duty of care to a patient than an ordinary citizen under the same conditions is. The breach of duty of care must subsequently be supported by a resultant legal damage. The term legal damage means that the injury that is suffered by the plaintiff must be actionable before a legal system. This is because some losses may not be legally recognized (Miller and Gentz, 2009). The final element of a negligent tort is the proximate causation. This element defines the relationship between the damage suffered and the actions of the defendant. Negligent tort can only be instituted if the damage suffered by the plaintiff is attributable to the defendant’s breach of duty of care (Ramlogan, Persadie and

War in Iraq Essay Example | Topics and Well Written Essays - 1000 words - 1

War in Iraq - Essay Example Earlier this year, President Bush rejected a war funding bill offered by the Democratic-controlled Congress because it mandated a partial troop withdrawal beginning in October 2007, and continuing until all U.S. military personnel in Iraq were back home by April 2008. Bush responded with a veto stating that deadlines for troop withdrawals would be â€Å"irresponsible.† The Congress soon acquiesced and approved an Iraq spending bill with ‘no strings attached.’ Even congressional Democrats who are bitterly opposed to the war acknowledged that quickly withdrawing from Iraq would irreparably damage America’s long-held image of strength. This eventuality would be a political coup for Al Qaeda, as well as other terrorist groups, who could then credibly claim that the U.S. cannot back up its rhetoric with successful actions. CNN terrorism analyst Peter Bergen echoed the sentiments of the Bush administration by saying Iraq must not be another base of operations for Al Qaeda, that this would make this well-financed and growing terrorist organization much larger than ever. Leaving, in essence, would allow terrorism to become a much larger threat to the U.S. and western nations. Iraq’s neighbor Iran and Al Qaeda are predominantly Sunni Muslims. If the U.S. were to leave, the entire country would be ‘up for grabs’ dividing into Sunni, Shiite and Kurdish regions. Militant Sunni groups would control certain areas and would quickly establish training bases and encampments from which to launch terrorist’s actions worldwide.

Financial statements Accruals Prudence and Going Concern concepts

Financial statements Accruals Prudence and Going Concern concepts Discuss the problems for companies in applying the accruals, prudence and going concern concepts when preparing financial statements, and explain why at least two other concepts might also be important. Accounting concepts and conventions as used in accountancy are the rules and principles applied when recording economic events and in the preparation of financial statements, that all accountants abide by. Some of the fundamental accounting concepts that will be discussed are the accruals, matching, prudence, going concern and consistency concepts. In drawing up accounting statements, you have to make sure that they fairly reflect the true value of the business and the results of its operation. Whether they are external financial accounts or internally-focused management accounts, a clear objective has to be that the accounts fairly reflect the true value of the business and the results of its operation. Therefore we use the true and fair view. The true and fair view is applied in ensuring whether accounts do indeed portray the business activities. To support this view, accounting has adopted certain concepts and conventions which help to ensure that accounting information is presented accurately and consistently. Accounting concept and conventions [online], Available from: http://tutor2u.net/business/accounts/accounting_conventions_concepts.htm, Date accessed 12/11/12. Under the accruals concept revenue and costs are accrued (that is, recognized as they are earned or incurred, not as money is received or paid), matched with one another so far as their relationship can be established and recorded in the accounting records and reported in the financial statements of the periods to which they relate.. Thomas, A 1996, An Introduction to Financial Accounting, 2nd edition, McGraw-Hill Having decided on the point at which revenue and expenses are recognised we turn to the matching convention. The matching convention in accounting is designed to provide guidance concerning the recognition of expenses. This convention states that expenses should be matched to the revenue that they helped to generate. Applying this convention may mean that a particular expense reported in the profit and loss account for a period may not be the same figure as the cash paid for that item during the period. McLaney E, Atrill P 1999, Accounting an Introduction, 3rd edition, Prentice Hall Europe All expenses should be matched to the period for which the sales revenue to which they relate is reported. In practice, this may be difficult to do for certain expenses such as gas charges incurred, as this is unlikely to be linked directly to particular sales. As a result, the gas charges incurred would be matched to the period to which they relate. Lets say that the gas company has yet to send out bills for the quarter that ends on the same financial year end. In this situation, an estimate will have to be made of gas expense outstanding. If the expense is predicted reasonably accurately it will have the desired effect of showing that, at the end of the accounting year. Businesses may face a difficulty in making an accurate prediction especially if its their first year in business or the usage of gas varies constantly. Continuity (going concern) this states that in the absence of evidence to the contrary it is assumed that the business will continue into the indefinite future. This convention has a major influence on the assumptions made when evaluation particular items in the balance sheet. This allows us to assume that stock will eventually be sold in the normal course of business (at normal selling prices). It also allows for the principal of depreciation. If we assume a car will have a useful life to the business of five years, we depreciate this fixed asset over five years. Alexander D, Britton A 1999, Accounting An Introduction, 5th edition, Gray Publishing, Kent. Problems may arise for companies applying the concepts of accruals and going concern. Under the accruals concept, revenue and costs are charged to the profit and loss account for the accounting period in which they were earned or incurred, not when cash is received or paid. Hence on the profit and loss account income or expenses shown is not what the business received/spent and then the concept of continuity attempts to spread the cost. Thus the concept displays a false picture as to what cash reserves are available within the business, which could result in serious cash flow problems. For example, the sales ledger may show many sales, while in reality the bank account may be empty because debtors havent paid yet, therefore the problems will arise when the debtors find it hard to pay off their debt, or delay in payment which will then affect the companys working capital. Thus, the profit indicated in the annual accounts is unrealistic as this shows a false picture on the actual busi ness performance at the end of the financial year. The Isab Argues That The Accruals And Going Concern Concepts Are Key Underlying Assumption In The Preparation Of Financial Statements. [online], Available from: http://www.oppapers.com/essays/Isab-Argues-Accruals-Going-Concern-Concepts/148529 [Accessed: 12.11.2009]. Prudence is the exercise of a degree of caution when conditions are uncertain. The aim is to ensure that income and assets are not over-stated and expense and liabilities are not under-stated. Financial Accounting an Introduction 2008, Accounting An Introduction, Ashford Colour Press, Hampshire. The prudence concept dictates that if the resulting future revenue (advertising, research) cannot be assessed with reasonable certainty, the expenditure should be treated as an expense in the profit and loss account of the year in which it is incurred. Managers should also not be over-optimistic in financial reporting, i.e. overstate profits, overstating profits is potentially dangerous because it can lead to a reduction of capital and dividends being paid out of profits that have not been earned. The prudence concept may be inconsistent with the matching principle and problems may arise for the business. Certain costs such as development expenditure should be carried forward to future years as a fixed asset and matched with the sales revenue generated by this expenditure. However, the prudence concept dictates that if future revenues are difficult to predict accurately, costs such as development expenditure should be written off to the profit and loss account in the year in which they are incurred. The business may overstate its expenses for the year when the benefit from the expense may be beneficial for many future years, like depreciation. Thomas, A 1996, An Introduction to Financial Accounting, 2nd edition, McGraw-Hill The consistency is concept is also of vital importance for businesses. The consistency concept dictates that there should be consistency of accounting treatment of like items within each accounting period and from one period to the next. For example deprecation should be calculated the same way for every financial year and the purchase of certain tools and equipment should also be treated as fixed assets in subsequent years. This is to ensure meaningful comparisons can be made between different accounting periods and limit the possibility of misrepresentation. Thomas, A 1996, An Introduction to Financial Accounting, 2nd edition, McGraw-Hill

Learning children to play percussion instruments Essay

The role of a teaching assistant is to maximise learning, create a safe and positive learning environment and to minimise behaviour problems. I would contribute to the lesson by trying to achieve this goal in the following way: I would ensure all the instruments are ready for the lesson, having checked they are in good repair and unlikely to cause injury. I would supervise the children using the instruments, i.e. check they hold them correctly, use them appropriately be a good role model demonstrating how instruments should be held and used. I would support children who are experiencing difficulties I would monitor children’s ability to use instruments, follow instructions, achieve outcome of lesson Safety would be about the state of the instruments, children’s use of them and ensuring mouth pieces are hygienically treated and maintained Making sure that music sheets are available if needed. I would also monitor their behaviours by supervising and to try and minimize disruptive behaviour, which will help the children keep interest in the lesson. I would also ensure that I carry out observations on the children to make sure they have the ability to use the instruments and to achieve the outcome of the lesson. As a teaching assistant I should also be prepared to offer feedback at the end of the session to either the children or the teacher.