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Compare Foxs The Case for Animal Experimentation vs...

Foxs The Case for Animal Experimentation Chapter 2 and 3 and Darnovskys Revisiting Sex Selection 1. What is the challenge/problem presented in this article? Darnovsky’s article explores the upcoming moral challenges that are tied to the renewed interest in marketing sex selection to parents. There are a myriad of ethical issues tied to the option of deciding the sex of one’s child that fall far outside the scope of the question â€Å"Are we playing God?† However, it is the implications of the option to decide the gender of a baby that are more profoundly disturbing. In a society where perfection in appearance and â€Å"brains† is already prized above all else, it seems unlikely that wealthy parents could resist the urge to guarantee†¦show more content†¦Challenges to women’s rights concerning pregnancy are apparent everyday, but the issue of the strides made by disabled people as equal members of society will be further compromised by a society where a powerful elite can â€Å"phase out† Nature. Genetic sex-selection also furthers the commodification of children and the commercialization of reproduction. It could lead to gender stereotyping, sexism, and open up the door to more human genetic engineering that could further the agenda of eugenicists and magnify inequality in a world that already struggles with extreme cases of social injustice. The marketing of such technologies is equally unconscionable, showing pictures of smiling babies next to genetics and IVF (in-vitro fertilization) labs. Suddenly, a need is being creating where no problem existed before, namely the desirability of a â€Å"balanced† family. Like desires for designer clothes, plastic surgery and behavior enhancing drugs, the market for sex-selection technologies must first be founded in the creation of a problem where none existed before. This non-medical procedure makes the creation of children like something you can buy in the store and just for the profit of doctors. Fox spends a great deal of effort in his article bringing up the ethical dimensions of the problem and dismissing these arguments as the flippant rhetoric of well-intentioned, yet confused, activists. These include the idea based on evolution that animals

Fads, Fashion, and Music of the 1950’s Free Essays

Today I’m going to be doing my speech on the fads, fashion, and music of the ass’s. First I’m going to tell you’ll about women’s fashion in the ass’s. Women in the ass’s wore dresses with pinched in waists to show off their hourglass figures. We will write a custom essay sample on Fads, Fashion, and Music of the 1950’s or any similar topic only for you Order Now They wore full skirts, also known as poodle skirts because of the bright motif of a poodle sewn onto the skirt. They wore these skirts with stiff petticoats underneath which gave them volume. They also wore pencil skirts and sweaters. They often pared poodle skirts with a tight, tucked in collared blouse and a wide waist clinching belt, and to finish the look they wore high heels. They also wore Capri’s, or as they called them pedal pushers and Shares, which became popular after Marilyn Monroe was photographed wearing them. Now I’m going to tell you’ll about men’s attire. Men in the ass’s wore black, navy, or gray business suits for work. They also wore overcoats with their suits, and they complete their look with a fedora hat. When men weren’t working they wore cardigans sweaters with khakis. As rock and roll got popular, then name leather Jackets which they wore with black or white t-shirts and Shares. Next I’m going to talk about the fads. One of the popular fads in the ass’s were sock hops. Socks hops are typically informal high school dances in which they removed their shoes and danced in their socks to protect the gym floors. Another popular fad was going to drive-in movie theaters. Drive-in movie theaters were invented in the ass’s but didn’t become popular until the ass’s because that’s when everyone began having cars. Parents loved drive-ins because they could take their kids and teens loved them cause it was somewhere they could their dates. Another fad was hula hoops. The hula-hoop was invented by Richard Inner and Arthur â€Å"Spud† Melvin, two industrious individuals who founded a company called the Wham-O Company. They came up with the idea in California in 1957 when an Australian visiting the U. S. Told them that back home children participated in an interesting gym class activity- they twirled hoops made of bamboo around their waists and had a great time doing it. A light bulb went on in these two clever people’s minds and the American version of the oops, made of a lightweight but durable plastic, was born. They coined the term â€Å"hula-hoop† because they believed the action of the toys mimicked a form of a Hawaiian dance. Another fad was the fez dispenser. It all started in 1927 in Austria when Edward Has came up with this new peppermint candy. An adult breath mint that he decided to market as an alternative for smoking. The word FEZ comes from the German word for peppermint. FEZ used to be carried around in pocket tins. Then in 1948 they came out with the â€Å"easy, hygienic dispenser† that we all know now to be a regular. In 1952 FEZ wanted to expand their sales so they set their sights on the U. S. A. , to make their product more appealing to Americans. They placed heads on the dispensers and marketed it for children. The last fad I’m going to tell wall about is silly putty. In 1943 James Wright, an engineer, was attempting to create a synthetic rubber. He was unable to achieve the properties he was looking for and put his creation (later to be called silly putty) on the shelf as a failure. A few years later, a salesman for the DOD Corning Corporation was using the putty to entertain some customers. One of his customers became intrigued with the putty and saw that it had potential as a new toy. So in 1957, after being endorsed on the â€Å"Howdy y Show†, silly putty became a toy fad. Now I’m going to talk about popular singers in the ass’s. The first person I’m going to tell wall about is Elvis Presley. The King of Rock Roll, Elvis Aaron Presley, was born in a two-room house in Tupelo, Mississippi; twin brother Jessie Garà §on was stillborn, leaving him to grow up as an only child. Influenced by the music he heard at all-night gospel sings in Memphis and the black RB he absorbed on historic Belle Street, his recording career began in 1954 with Sun Records?a year later he moved to RCA Victor. With a unique sound and style, he ushered in a new era of American music. In addition to his rock ‘n’ roll hits: Heartbreak Hotel and Jailhouse Rock, he had EASY-POP hits: Love Me Tender, Teddy Bear, It’s Now or Never, and Loving You. He made a huge impact on the De Sullivan TV program in 1956 and starred in more than thirty films beginning with ‘Love Me Tender. His Lass Vegas performances and 1973 comeback concert in Hawaii are legendary. Globally, he sold over one billion records, more than any other artist. He died of drug-related heart failure in 1977 at his home, Greenland, in Memphis. The next singer I am going to talk about is Nat King Cole was born in Montgomery, Alabama, in 1919, raised in Chicago, and christened Nat ‘King Cole by a Los Angles club owner in 1937. Beginning his career as a Jazz pianist, he formed an innovative, drummers trio, the hugely popular King Cole Trio in 1939 with guitarist Oscar Moore and bassist Wesley Prince. He conquered the pop charts in the fifties as a lid-mannered, warm-voiced singer of orchestrated asses ballads. He died of lung cancer in 1965. And then we have Buddy Holey, the youngest of four children, was born in Lubbock, Texas, where Buddy was a popular nickname for a male ‘baby of the family. ‘ By age 13, he and his friend Bob Montgomery were playing a kind of music they called Western Bop,’ which they performed at local clubs. He added Larry Weldon and Jerry Allison to form ‘The Crickets. ‘ Bespectacled Buddy Holly was the guitarist and vocalist with a singing style that blends rockabilly irreverence with pop and rock ‘n’ roll. Among his Clevis, New Mexico, recordings were the western/bop/rock hit Peggy Sue, the hillbilly’s That’ll Be the Day, and the ass EASY-POP hit Everyday featuring Norman Petty on the Celeste. The Crickets musical talent, together with Buddy Holly’s unique ‘excited’ style of singing, quickly made them a success. He died in 1959 before his 23rd birthday. As part of a rock show, Buddy Holly toured with ‘The Big Popper’ and Ritchie Valves. After a concert at the Surf Ballroom in Clear Lake, Iowa, where their small chartered plane crashed and everyone on board was killed. His entire recording career lasted Just 18 months. How to cite Fads, Fashion, and Music of the 1950’s, Essays

Study Of The Conceptual Frameworks Accounting Essay Example For Students

Study Of The Conceptual Frameworks Accounting Essay From the historical position, the building of a fiscal accounting conceptual model is to better the quality of accounting criterions system. As the accounting profession entered the 1970s, the criterion compositors have found it hard to decide peculiar accounting issues, So they have sought to build a conceptual model which could be used to underpin accounting criterions and to supply counsel to practicians in countries where no accounting criterion exists. ( Richard Lewis David Pendrill, p6 ) The FASB CF The earliest research about the CF was created in the USA. In 1973, the Financial Accounting Standards Board ( FASB ) replaced the much-criticized Accounting Principles Board ( APB ) and made a comprehensive sum-up of the old accounting standard-setting organic structures experiences and lacks. The CF is supposed to incarnate a coherent system of interconnected aims and basicss that can take to consistent criterions and that prescribes the nature, map, and bounds of fiscal accounting and fiscal statements. ( FASB 1976b, p.2 ) During the late seventiess and the early 1980s the FASB began a series of Statements of Financial Accounting Concepts ( SFAC ) which were intended to be the edifice blocks of the Board s conceptual model. ( Stephen A. Zeef Thomas F. Keller, p77-79 ) Includes: No.1 Objectives of Financial Reporting by Business Enterprises ( November 1978 ) , No.2 Qualitative Characteristics of Accounting Information ( May 1980 ) , No.6 ( Replaced SFAC No.3 ) Elementss of Fis cal Statements ( December 1985 ) , No.5 Recognition and Measurement in Financial Statements of Business Enterprises ( December 1984 ) and No.7 Using Cash Flow Information and Present Value in Accounting Measurement ( February 2000 ) . So FASB is an of import drive force of the outgrowth of CF in a series of inevitable and inadvertent factors. Compare with the authorities bureaus, FASB is still a portion of the accounting profession. Therefore, the U.S. accounting profession plays an of import function in advancing CF. Though it s non a perfect papers, it is capable of being improved and plays an of import function in more consistence and comparison criterions puting. The IASC model The IASC, with members drawn from some 100 states, published its Model for the Preparation and Presentation of Financial Statements in July 1989. Compared with the FASB s SFAC, there are two add-on subdivisions on Underlying Assumptions and Concepts of Capital and Capital Maintenance . However, this model is non the utile one, since there s no counsel on which should be selected for any given component recognized. The ASB Statement of Principles The ASB has been committed to the development of Statement of Principles for Financial Reporting since its formation in 1990 and issued Financial Reporting Standards ( FRSs ) based upon the Statement of Principles in June 1993. The aim of this Statement of Principles is to supply a model for the consistent and logical preparation of single accounting criterions. The model besides provides a footing on which others can exert judgement in deciding accounting issues. ( Richard Lewis David Pendrill, p12 ) The ASB besides issued 15 FRSs in absence of such an in agreement Statement of Principles. Other states Californium In Australia and New Zealand the CF has besides been developed following the FASB CF closely. Obviously, there will be many advantages after puting a CF. It was said that While the pursuit for a conceptual model or general theory is of import in placing inquiries that need to be answered, it would be idle to trust that such a model could be developed that would give expressed counsel on practical jobs. ( Richard Macve, 1981. ) We can reason that the outgrowth of CF is an institutional changing procedure and there issue imposed constrains by jurisprudence when fixing accounting criterions. Outline1 The relationship between the current IASB/FASB attack and constructs of rating and economic income2 Reporting comprehensive income3 Decision4 Bibliography The relationship between the current IASB/FASB attack and constructs of rating and economic income The FASB and IASB s articulation undertaking is primary to meeting the two Boardss bing models into a common model that they can utilize in developing new and revised accounting criterions. Their frameworks focal point on enterprise resources, claims to those resources, and alterations in them ( p.3 ) and the definitions of the elements of Financial Statement are consistent with an plus and liability position, in which income is a step of the addition in the net resources of the endeavor during a period, defined chiefly in footings of additions in assets and lessenings in liabilities. So the assets becomes the conceptual primacy that all other elements can be derived from it. To advance consistence within histories, avoid mismatch jobs and better comparison across entities, the joint undertaking attempted to place the individual measuring footing which conforms to the CF s standards such as relevancy and dependability. The bases are pure bases of measuring such as historical c ost, replacing cost, value in usage or just value. Social Issues in Judith Wrights work EssayI agreed with the staff s sentiment that the modified individual statement attack provides the best layout of information for users and is a positive measure to improved fiscal coverage. As stated, the Boards aim to develop a individual criterion is to use loosely to all entities. They should foremost develop a criterion that can use to entities other than fiscal establishments, and so see the application of such a criterion to fiscal establishments. ( IASB Agenda Project ) The IASB s public presentation coverage is to abandon the via media which does non desire to abandon the gross realisation regulation, but besides to reflect alterations in value, to comprehensively and transparently reflect the concern economic activities and to extinguish the chances of pull stringsing the income coverage by agencies of amortisation and etc. Problems However, as the nucleus of the undertaking, the comprehensive income s ideal content is confronting many troubles: First, to accomplish a individual statement for describing comprehensive income demands, there will hold a demand of important alterations for accounting pattern. It s non easy to carry through the development of the present basic rules and even the basic constructs of accounting really shortly. Second, the ideal content of comprehensive income is to fling the rule of income realisation and disbursal matching. So the corresponding historical cost rule will fall in every bit good. Not to advert that these rules have long been accept, it can non be easy to do categorization of the income statement which can show as the specific impact factors of alterations of what happened on the assets, liabilities and the FV between the different day of the month of statement. For illustration, harmonizing to the G4 +1 , the study of comprehensive income includes consequences of opera tions, finance and other fiscal activities and the consequences of other losingss and net incomes. ( Discussion about Comprehensive Income ) So when a series of the realisation rules are abandoned, if the construct of realisation would go on to survival? Third, the utility of the information provided in the statement of Comprehensive Income must transcend the Statement of net income and loss in order to acquire the support of the users and be able to be. Furthermore, there are still more jobs should be resolved before implement of the individual statement of comprehensive income, for illustration, whether to re-define the component of the current fiscal statements and whether the gross and disbursals position should go on to be, etc. Decision As discussed above, the CF and its relevant facets are now being as a land of debating issues. The IASB/FASB articulation undertaking did supply some better picks and solutions, but due to the dynamic economic environment and uncomplete progressive market, it is still hard to accomplish convergence. Among the different attacks and sentiments, more betterments should be made based on the constructs and conventions to supply more utile information to a broad scope of users in the long tally. Bibliography Discussion about Comprehensive Income, viewed 7th December, 2009, A ; lt ; hypertext transfer protocol: //www.docin.com/p-13418949.html # documentinfo A ; gt ; Fiscal Accounting Standards Board ( 1976b ) , FASB Discussion Memorandum, Conceptual Framework, Scope and Implications of the Conceptual Framework Project, p.2 Fiscal Accounting Standards Board ( 1979 ) , Statement of Financial Accounting Standards No. 89, Financial Reporting and Changing Prices, FA Fiscal Accounting Standards Board ( FASB ) . 1999. Preliminary Positions on Major Issues Related to Reporting Fiscal Instruments and Certain Related Assets and Liabilitiess at Fair Value. Norwalk, CT: FASB. Ganesh M. Pandit and Jeffrey J. Phillips, Comprehensive Income: Reporting Preferences of Public Companies, viewed5thDecember,2009, A ; lt ; hypertext transfer protocol: //www.nysscpa.org/cpajournal/2004/1104/essentials/p40.htm A ; gt ; Harry I. Wolk, James L. Dood, John J. Rozycki, Accounting Theory, Conceptual Issues in a Political and Economic Environment, p393 IASB Agenda Project, Reporting Comprehensive Income ( Performance Reporting ) , viewed5thDecember,2009, A ; lt ; hypertext transfer protocol: //www.iasplus.com/agenda/perform.htm A ; gt ; Nair, R.D. , and Jerry J.Weygandt ( November 1981 ) . Let s Fix Differed Taxes, Journal of Accountancy, pp.87-102 Richard Lewis David Pendrill, Advanced Financial Accounting ( 6th edition ) , p6, p12 Richard Macve, A Conceptual Framework for Financial Reporting: The Possibilities of an Agreed Structure, ICAEW, London, 1981 Stephen A. Zeef Thomas F. Keller, Financial Accounting Theory, p77-79 Zeff, S. A. , Forging Accounting Principles in Five States. Journal of Accountancy ( December 1978 ) , pp. 57-59