Explain the distinction Jean Grimshaw makes between...

1. Explain the distinction Jean Grimshaw makes between misogyny and philosophically significant ‘maleness’ of philosophical theories. Jean Grimshaw argues the idea that the discipline of Philosophy is gendered in some way by making a distinction between misogyny and philosophically significant ‘maleness ‘of philosophical theories. The ‘maleness’ of philosophy is characterised by the fact that most of the practitioners of philosophy have been and are still male. Grimshaw argues that this fact alone does not establish the ‘maleness’ of philosophy but gives a sense of understanding. The second point Grimshaw argues is the way in which male philosophers devalue women and how women are believed to be inferior or held in contempt. Grimshaw†¦show more content†¦In this case, Singer is discussing nonhuman equality. Singer argues that if a being suffers, there can be no moral justification for refusing to take that suffering into consideration. He characterises this as ‘sentience’ the ability having the capacity to suffer or experience enjoyment or happiness. Huma n speciesists do not accept that pain is as bad when it is felt by animals as it is felt by humans, which is the argument for extending the principle of equality to nonhumans. When making a distinction between animals and humans Singer states that there are many areas in which the superior mental powers of normal adult humans make a difference: anticipation, more detailed memory, greater knowledge of what is happening and so on. These differences between humans and animals lead to the conclusion that normal adult human beings have mental capacities which will, in certain circumstances lead them to suffer more than animals would in the same circumstances. However, Singer proposes that if we use this argument to justify experiments on nonhuman animals then we have to ask ourselves whether we are also prepared to allow experiments on human infants and retarded adults as they too would have no idea of what was going to happen to them. In conclusion, Singer argues that the difference be tween humans and animals should not be considered when defining the moral standards of animal equality, as the

Critical Race Theory And Method Counter Storytelling

For this week’s reading, we read the article â€Å"Critical race and LatCrit theory and method: Counter-storytelling† by Daniel G. Solorzano and Tara J. Yosso. Throughout the reading, it emphasizes the racial problem that Chicana and Chicano undergraduate and graduate are facing under the educational system. In order to understand more about their experiences, the authors divided the reading into three different steps. First of all, they defined the meaning of critical race theory. This theory help provide more information about the oppressions towards the minorities within the society; after that policies can be adjusted based on individual and societal perspective. An essential quote from the article is â€Å"critical race theory in graduate education is to develop a theoretical, conceptual, methodological, and pedagogical strategy that accounts for the role of race and racism in US graduate education and works toward the elimination of racism as part of a larger goal of eliminating other forms of subordination, such as gender, class, and sexual orientation.† (Solorzano and Yosso 2010) Besides, the authors tried to let the readers understand that ‘intersectionality’ plays a major role when it comes to examining race and racism. We also have to pay attention to gender and class discrimination even though racism is the main theme. The authors argue that people of color in the United States experience racism, it is an institutional power, which deprived the rights of the minorities.Show MoreRelatedAfrican American Social Studies Teachers1587 Words   |  7 PagesDevelop and maintain a cultural competency (c) Develop a critical consciousness in which they challenge the status quo of the social order† African-centered Pedagogy Legitimizes African knowledge base Positively builds on productive community and cultural practices Uses and extends indigenous language Reinforces community ties and encourages service to family, community, nation, race, and world Supports cultural continuity and critical consciousness Empowers students by presenting informationRead MoreCritical Legal Studies Essay3437 Words   |  14 PagesCRITICAL LEGAL STUDIES Critical legal study (CLS) is a theory that challenges and overturns accepted norms and standards in legal theory and practice. 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Case Silic Free Essays

string(164) " also enable some volatility of earnings between previous financial statements which may lead to difficulties to compare financial statements with historical data\." Case SILIC Question 1 Under IAS 40 companies can either use the cost model or the fair value model for investment property. Investment property is held to earn rentals or for capital appreciation or both of them. Next I will summarize main differences between the value models. We will write a custom essay sample on Case Silic or any similar topic only for you Order Now If the company has chosen the cost model it can change it to the fair value model later. If the fair value model has chosen it is impossible to move back the cost model in practice. It is very hard to find any good reason how the cost value model will enhance the quality of financial reporting if the company has used the fair value method before. In that case if the company has chosen the fair value model the company has to use it in the future. The company has to take account of this issue. The cost model: The depreciation method is used and based on the useful lifetime or depreciation rate. The depreciation time is based on time how long the investment will turn a profit. The company has to report current value taken off accumulated depreciation on the balance sheet. Depreciations are reported on the income statement. If the company has chosen to use the cost model the fair value also has to be reported in the notes to the financial statement. The fair value model: Fair value of property is based on the market value. It is the price which independent player would pay for the property on the market. The company should use an expert who will confirm the fair value. The fair value has to be defined every accounting period. Fair values of investment properties are reported in the balance sheet and the changes in fair are reported in the profit and losses. The depreciations are not used in the fail value model. The choice of accounting method affects company? s solvency. When the company has made a choice to use the fair value method the total sum of balance sheet will change on the market prices. However company? s liabilities do not change. If the estate? s value decreases the company? s gearing ratio will also decrease. This is the situation when solvency has been measured by gearing ratio. I think this is a better way because balance sheet is more indicative now. If the cost model is used solvency does not change when the market prices are changing. The choice of value method affects also on company? s ROE. If the level of rent is rising it means that profit is also going up. When company uses the fair value method ROE will be almost same as before. Profits go up and shareholder? s equity also rises. In the situation where the cost value method is used value of estates do not change when the level of rents rise. So the fair value method is more indicative in case of real return on equity. Silic Inc. has used the cost model as they have valuated their investment properties. Their ROA was 3. 41 % in 2004. If they had chosen the fair value method ROA would have been 2. 94%. Question 2 In the Exhibit 10 according to Investment Property Industry fair value seems to give better information about real estate companies because of the nature of the industry. One negative side of the fair value model, however, was the difficulty to make comparisons with historical accounting data. There are few paragraphs in IASB conceptual framework which deal with the performance and changes in financial position. It is important that the users of financial statements can make their economic decisions and predict future profits based on reliable information. One of the qualitative characteristics of financial statements is comparability (paragraphs 39-42) which means that the financial statements of an entity should be comparable through time. According to these views the negative side of the fair value model mentioned earlier would not be in line with the IASB conceptual framework. On the other hand the comparison between other entities might be easier when there are no mistakes or misevaluation in the financial statements. Among International Accounting Firms and Associations fair value model seems to be the only reliable way of using in measuring financial statements. Fair value model brings transparency in financial statement that leads to reduction of the manipulation of results by managers. According to National Financial Authorities there is, however, no rush needed to reform accounting too fast partially because of the lack of education as International Accounting Firms and Associations states. It is logical that Accounting Firms and Associations think that fair value model is the most reliable way to use in valuating. For example for auditors fair value model would make the auditing easier because there would be less malpractice or it would be easier to recognize those. IASB conceptual framework highlights the importance of reliable and faithful representation in recognizing and measuring items. Paragraph 34 says that sometimes there are difficulties to apply right measurement technique that correspond with the event. That is why the use of fair value model would ease identifying the right way of valuing an event in some situations and increase transparency and understandability in financial statements. Financial Institution Investors argue that fair values have problems with the volatility of earnings and may be too subjective. Financial Analysts go along with Financial Institution Investors and state that fair value model allows greater manipulation of results and introduces volatility. According to IASB conceptual framework, paragraphs 36 and 3942, financial statements should be neutral and comparable which means that subjective valuating is not allowed to occur. Still especially with the values of the assets which are not quoted on the Stock Market may include more subjective valuating in the prices even though used professionally qualified valuers. That may lead to manipulation and not to transparency as discussed earlier. Fair value model may also enable some volatility of earnings between previous financial statements which may lead to difficulties to compare financial statements with historical data. You read "Case Silic" in category "Essay examples" One of the qualitative characteristics of financial statements in the IASB conceptual framework is prudence. Measuring events have to happen with caution especially under uncertainty which means that using the fair value model should be done with prudence and also according to substance over form principle (paragraph 35). That reduces the risk of too subjective valuating. Also the paragraphs 37 and 46 highlight that the valuating must be neutral to ensure the reliability and true and fair view of financial statements which decreases the possibility of making too considered valuating. Problems with fair value described by authorities are real but can be solved by following IASB conceptual framework and other standardizes and especially by following the substance over form principle. Question 3 There is some kind of disadvantages of the cost model. The cost model is not relevant information. It looks at the acquisition cost of an asset and does not recognize the current market value. For example some item that was purchased 15 years ago could be worth much more than the balance sheet shows. A property purchased many years ago and which is registered in the balance sheet at the original cost does not reflect the current market price. Another disadvantage of the cost model is its obvious flaws in times of inflation. This one accounting model also based on the assumption that the currency in which transac- tions are recorded remains stable, so that its purchasing power remains the same over a period of time. Another main point with regards to inflation is rise in prices for an asset. An asset purchased at a point in time may be expensive in the future. Moreover effects of inflation may not be the same for all companies in the market and the cost model accounts become almost unhelpful when comparing corporate performances. Advantage of the cost model is that this model focuses on the services the asset will provide rather than the precise physical asset. The cost model also helps managers to forecast futures operational costs based on the past data. It is said that the basic function of the cost model accounting is to tell to user the cost of the thing. At first one disadvantage of the fair value model is frequent changes. And that because an item? s value can change frequently in volatile markets. This is seen to lead to major swings in a company? s earnings and value. The fair value model is also kept less reliable because bookkeepers may find fair value accounting less reliable than the cost model accounting. For example when items have different values in different areas. It is also said that inability to value assets is a disadvantage. Businesses with specialized assets or investment packages may find it difficult to value these items on the open market. The fair value model is claimed to reduce book value. Typically company? s book value changes when a company buys new assets or disposed old assets. The fair value model? s advantage is that it reduces net income both it is realistic financial statement and this model is very good for investors. And when a company is using fair value model so then values of assets decreases and same time calculates net income decreases. This in one of the advantages to companies because a lower net income results in lower taxes. When company uses the fair value method so then financial statements are more accurate than in those companies not using this method. Because assets are reported for their actual value so then it results in more realistic financial statements. In fact, the fair value model also offers advantages for investors as well. We recommend Silic to choose the fair value model. There is different kind of features which are reasons why we chose the fair value model. At first transparency, international investment and timeliness are better when a company uses the fair value model. Although when we are talking about historical cost comparisons and volatility of earnings so these things are better in the cost model method. Finally maximizing reported performance, financial accounting standards board and information quality were reasons why we chose the fair value model. Silic owns properties near airports and therefore properties consist of offices and light industrial spaces. So in such a case the premises are not suitable for just to one company use. That is the reason why the fair value model is the best way to appreciate the properties. Location and purpose are such that the properties are liquidated at the market if necessary, so the appreciation of the quality of reporting is the best alternative. If we assume that International Accounting Standards Board would start to use only one model in the future so we had to make our choice. After comparing benefits which are told before in this text between the cost model and the fair value model we decided to choose the fair value model. Because we saw that this model would be better to Silic. In addition all advantages of the fair value model look better in the future scenario. Question 4 IFRS 13 p. 3 states that â€Å"when a price for an identical asset or liability is not observable, an entity measures fair value using another valuation technique that maximizes the use of relevant observable inputs and minimizes the use of unobservable inputs. Because fair value is a market-based measurement, it is measured using the assumptions that market participants would use when pricing the asset or liability, including assumptions about risk†¦ † Investment properties are not traded at an active market so a valuation technique has to be used. Alternatives are to use either an income approach or a market approach. In Silic’s case I would use the income approach to measure the fair value of the investments properties. IFRS 13 p. B10 states that the income approach converts future amounts to a single current amount, for example cash flows converted to discounted amount. The income approach is intended to directly reflect or model the expectations and behaviors of typical market participants. Consequently, this approach is generally considered the most applicable valuation technique for income-producing properties, where sufficient market data exists. Wikipedia 2013. ) Income approach includes different valuation techniques. These techniques are; for example, present value techniques, option pricing models and the multi-period excess earnings method. Fair values can be calculated in different ways. The nature and location of investment properties have an effect on the fair values. However, I don’t think the choi ce of method should depend on the nature and location of investment properties. I see that regardless of which method is used the nature and location will affect on the fair values so that the fair values will be accurate. Question 5 IFRS 1 p. 6 states that an entity shall prepare and present an opening IFRS statement of financial position at the date of transition to IFRSs. This is the starting point for its accounting in accordance with IFRSs. Silic’s first IRFS reporting period is 1. 1. 2005-31. 12. 2005. Silic presented one-year comparative information for the year 2004. Therefore, its date of transition to IFRSs is the beginning of business on 1 January 2004. So Silic should prepare its opening IFRS statement of financial position at 1 January 2004. Question 6 According to IFRS 1 paragraph 10d, assets and liabilities should be valued by using IFRSs which means that assets and liabilities should be recognized and valued as IFRS would have always been in use in the company. The paragraph 100 in the Framework includes different kind of ways to measure assets and liabilities. One of the possibilities is historical costs which is the most commonly used measurement basis according to the framework. Assets must be valued at fair value or at the amount of cash paid and liabilities at the amount of proceeds received in exchange for the obligation. According to IFRS 1 Appendix D paragraphs D5-D7 an entity may elect to measure an item of property, plant and equipment at its fair value or use a previous GAAP revaluation if the revaluation is comparable to fair value or cost or depreciated cost in accordance of IFRSs. These options are also available for intangible assets including goodwill, research and development and for investment property if an entity elects to use the cost model in IAS 40. In addition according to IFRS 1 Appendix C paragraphs C1-C5 an entity can choose between two options how to measure goodwill. An entity can apply IFRS 3 and either apply IAS 21 to measure goodwill or not apply IAS 21 and treat goodwill as assets and liabilities of the entity (C2). If an entity choose not to use IFRS 3, according to paragraph C4g, goodwill can be its carrying amount in accordance with previous GAAP. In addition there are few adjustments to follow if required. Because of the differences between the accounting policies of GAAP and IFRS an entity have to recognize adjustments that arise from events and transactions before the date of transition to IFRSs. An entity shall recognize those adjustments directly in retained earnings. (IFRS 1, paragraph 11. ) How to cite Case Silic, Essay examples

Plant and the Society Food Chain

Question: Describe the Plant and the Society for Food Chain. Answer: Look Back Importance of plants in society and food chain is the two selected topics for this research paper and both these topics have been taught in the class room. However, it is required to mention that there were almost 4 topics that were taught in the classroom and among these all, I have enjoyed these two above mentioned topics largely. Elaborating the topic It can be stated that for all forms of life, plants generate the basic food staples and this is one of the basic reasons that why plants are essential in the society. Apart from that, he plants are the major sources of oxygen and food on the globe, since no other animal is capable to supply the necessary components without the plants (globalissues.org, 2016). The second topic is food chain, as it is one of the well known facts that every living being required energy to live and a simple food chain demonstrates how each living thing gets food as well as how nutrients and energy gets transmitted from one living organism to another. Therefore, it is understood that both these topics are useful enough to discuss and thus the selection of these two topics are justified enough (Likens, 2013). Analyzing the topic I have found that the both the classes were interesting enough and among the four discussed topics, I liked the importance of plants if the society and food chain the most. Food chains were highly interesting for me and I enjoyed the lectures on this topic highly. I have learnt several types of food chains, especially who eats what and this was interesting enough to me (Rahman, Hasegawa Lim, 2012). However, it is required to mention that famine detailed discussion on nutrition as well has interested me a lot and I have come to know a lot about this part. However, it is required to mention that the discussion of monosaccharide, disaccharides and polysaccharides were not highly interesting to me and this part was quite boring (Cedervall et al., 2012). Reviewing the selection The way of representing the topics were interested enough and thus I believe that the discussion of all the topics are required to be likewise, so that all the students get to understand the situation carefully (Likens, 2013). At the same time, it is necessary to mention that the way of teaching carbohydrates, monosaccharide, disaccharides and polysaccharides are required to revise, so that the students feel interested enough to learn this important part (nhm.ac.uk, 2016). New perspectives I think more visual representation of these parts would encourage the students to learn more about this part. Apart from that, active participation of the students would make the classroom more attractive (nhm.ac.uk, 2016). References Assessment, W. M. E. (2013).Bridging scales and knowledge systems: concepts and applications in ecosystem assessment. Island Press. Cedervall, T., Hansson, L.A., Lard, M., Frohm, B. Linse, S., (2012). Food chain transport of nanoparticles affects behaviour and fat metabolism in fish.PloS one,7(2), p.e32254. globalissues.org,. (2016).Why Is Biodiversity Important? Who Cares? Global Issues.Globalissues.org. Retrieved 5 October 2016, from https://www.globalissues.org/article/170/why-is-biodiversity-important-who-cares Likens, G.E., (2013).Biogeochemistry of a forested ecosystem. Springer Science Business Media. nhm.ac.uk,. (2016).Why are plants important? | Natural History Museum.Nhm.ac.uk. Retrieved 5 October 2016, from https://www.nhm.ac.uk/research-curation/life-sciences/plants/research/plants-under-pressure/why-important/index.html Rahman, M.A., Hasegawa, H. Lim, R.P., (2012). Bioaccumulation, biotransformation and trophic transfer of arsenic in the aquatic food chain.Environmental research,116, pp.118-135.