Courtship Of Mr Lyon and Wolf Alice Comparison Essay Essay Example for Free

Courtship Of Mr Lyon and Wolf Alice Comparison Essay Essay Extract: The Courtship of Mr Lyon from the voice that seemed to issue from a care full of echoes to he went on all fours. Using this extract as your starting point and this reference to one other story of your choice, you should: -Explore Carters manipulation of language to develop the voice of the lion and the reaction of the girl to it. -Examine how Carter exploits the voices of her characters in both stories to comment on attitudes towards characters that are different. The Courtship of Mr Lyon loosely refers to the main storyline presented with the fairytale; The Beauty and The Beast. It is heavily feminine and throughout strives for the equality between men and women, despite their potential othernesss. Combined with Wolf Alice, loosely based on Lewis Carrolls: Alice through the Looking Glass, Carter uses a variety of linguistics and literary techniques in order to communicate a strong sense of voice to the reader. Developing this, then enables Carter to manipulate language to suggest the reactions and relationships between characters within both stories. Throughout the extract, Carter uses a third person omniscient narrative in order to create a sense of separation from events, potentially mimicking the attitudes of society. In general those who tend to stick out are ignored, abandoned and shunned. The use of this narrative choice enables readers to be faced with the reality of their actions and encourage them to change their views. Beauty exists within days of pastel-coloured idleness, a sense of boredom reinforced by the use of soft sounding constanants and open vowels. The choice of these lexis help to suggest details regarding Beautys persona, a passive character, innocent and submissive, unable to make her own decisions, reflecting historical context, many women were considered to occupy this role within Carters writing time. With, a kind of halo the Beast appears almost saintly, providing a distraction from Beautys monotonous existence. This also suggests the Beast is the authoritative figure within the relationship, Beauty possesses somewhat of awe towards him. However, the distinct lexical choice kind suggests the Beast is not entirely what he seems, his sense of otherness never able to leave him totally. The Beast appears to hold the position of authority between himself and Beauty; he was irradiated foregrounding the anaphoric references he, highlighting the importance the Beast possesses. A strong sense of the voice of the lion is created through the Beast forc(ing) himself to master his shyness revealing feelings the Beast possesses, through a internal third person narration. However, unlike Beauty, who is unable to defeat the small talk (that) turned to dust in her mouth, the Beast overcomes his sense of fear, yet again suggesting he is stronger than Beauty, a strong sense of character and voice created through repeated reinforcing of the character of the Beast. He can relate to Beauty, (gazing) at her with green, inscrutable eyes, he is able to understand that she needs to see herself different, shake off the societal constraints she has become conditioned to obey. Beauty is submissive, no longer shying away from the Beast, she has come to accept the Beasts otherness much more, and realises her potential, of which he has created. Beauty sees her face as if it were a bud, suggesting her potential, she needs to grow and mature, with her stark realisation; all he is doing is kissing my hands, reinforcing how far Beauty has already progressed, as at the start, she is afraid to acknowledge the Beasts existence. Earlier in the story, when Beauty first enters the Beasts castle, her father is attacked by the Beast, who shook him until his teeth rattled and yapped distractedly after. Although these actions are not that expected from a normal member of society, and suggest the Beast possesses very little humanity at that moment, the humorous nature of the phrases suggest that the Beast may not be as frightening as initially thought, hinting to the reader foreshadowing, already actions of the Beast are not all as they appear. The Beast sees the absolute sweetness of Beauty, an ambiguous syntactic parallel, suggesting to the reader that not only the Beast, but Beauty too possesses otherness, as her beauty, who looked as if she had been carved out of a single pearl hinders her development, she is treated as a possession, and has very little idea how to interact with humans alongside her in society. Within Wolf Alice, a third person restricted narrative is used to emphasise the central characters sense of otherness within the story. Described as a ragged girl, with a panting tongue that runs on all fours, Wolf Alice is introduced as different from the rest of the society. The voice of the narrator stating her pace is not our pace. The inclusive audience address of our perhaps suggesting, similar to within The Courtship Of Mr Lyon, that society wishes to separate themselves from people that appear different, or unique, a belief that Carter wishes to challenge, emphasised by the phrase; she was lonely enough. However, the repetition of the lexis pace may suggest similarities between Wolf Alice and the rest of society, even though different, there are similarities also, Wolf Alice is not entirely different. The Nuns, supposedly religious and accepting, poured water over her, poked her with sticks to rouse her. Evidently, these are against Wolf Alices otherness, containing within them the views of the entire society. However, Carter may also be using the Nuns as an alternative, additional message, that religion too is deteriorating. Throughout The Courtship of Mr Lyon, the idea of eyes is repeated frequently. A symbol of understanding and potential, as if her eyes the Beast is able to see the possibilities Beauty contains and wishes her to encourage her character to blossom. Earlier in the story, Beauty finds the Beasts bewildering difference from herself almost intolerable, she focuses only on the differences between themselves, and has a lack of understanding and appreciation. The progression Beauty has made in accepting others differences is highlighted as the stiff bristle of (the Beasts) muzzle graze on her lap, and Beauty does not retreat. Within the Beasts eyes, she saw herself repeated twice possibly showing Beautys realisation. She is now able to see how she is viewed by society, as well as the changes she has made herself. She is no longer shallow or possesses appearance-dominated beliefs. Beauty is amazed at how is was that she had never noticed before that his agate eyes were equipped with lids like those of a man, she has finally come to accept both her own and the Beasts otherness, and is content and comfortable with herself. It was no longer a lion in her arms but a man, concludes the main idea of the story, both Beauty and the Beast have found themselves and are comfortable, despite the reactions and isolation they experience from society. They are happy together and become one, the idea highlighted with the tense change of the last syntax, the present tense suggesting a continuation, suggesting this occurs in the present, and should continue, an idea which resonates within the readers mind. Finally, the Duke too, within Wolf Alice has differences and repulses society; his thin legs scabbed with old scars where thorns scored his pelt. Society too has hate for him, he is an outcast, much like Wolf Alice. Old scars suggest previous encounters with society, their macabre actions, wounding the Duke. Carter is challenging the reader, just because actions are completed by the masses, does it make them right? The Duke sees, nowhere a reflection of himself. He has retreated from society, he does not accept his character, further emphasised by his separation from society, living on his own in a gloomy mansion. Potential fear the villagers have towards the Duke is highlighted within the humorous euphemism lupine fiestas, perhaps suggesting that the readers do not want to accept responsibility for the actions they have performed which have driven the Duke to be so un-human. The repeated capitalisation of Duke also suggesting respect, if not fear, towards the strong, seemingly soulless character. If they had been accepting and nurturing, the Duke may have been able to blossom and progress, yet their harsh, judgemental actions have secluded the Duke, leading him to live a primal life, no conscious present. However, throughout the story, Wolf Alice grows and matures from a child to a woman, gradually developing human-like characteristics, such as the need for hygiene, looking for rags to sop the blood up. After meeting the Duke, Wolf Alice continues to progress and encourages the Duke to do so too. Finally, as if brought into being by her soft, moist, gentle tongue the face of the Duke appears in the mirror. The ideas of the story concluded, similar to The Courtship Of Mr Lyon, Wolf Alice and the Duke both accept their otherness, and encourage the other to do so. All are able to find happiness and live contently despite the views society may possess. Carter is suggesting that feminism does not mean a dominating sex, but equality between them, as each is equal within creation. In conclusion Carters use of literary and linguistic techniques successfully portray the sense of voice and the reactions of characters within both stories to the idea of otherness. Her final ideas are concluded well within both stories, creating a clear message which resonates and questions the reader, encouraging them to consider their actions within a modern-day society.

Court Organization Essay Example for Free

Court Organization Essay The paper focuses on the various court organizations and the corresponding function of every court organization as a whole as well as the various functions of its internal elements. Among the court organizations that the paper aims to analyze are appellate courts and trial courts. By looking into the corresponding jurisdiction of each court organization, the paper further completes the analysis by juxtaposing the jurisdiction of one against the other. With the idea of jurisdiction, the paper also elucidates on the types of cases that each court organization handles and the legal manners in which such cases are decided. Court Organization The system of courts that comprise the totality of the American federal courts are organized essentially by the U. S. Constitution and the laws legislated by the American federal government. Among these courts that function in the American judicial branch are trial courts and appellate courts. For the most part, federal trial courts are referred to as Federal District Courts which has the authority to hear appeals from lower bodies such as the administrative law judges. On the other hand, the intermediate appellate courts are referred to as the Federal Court of Appeals which functions under a mandatory review process that amounts to the task of hearing all appeals from the lower court bodies. The organization of these two judicial bodies, generally speaking, is more parallel in contrast to being different. In essence, the differences between the federal trial courts and the appellate courts can be observed from their respective internal organizational composition. While much of the similarities between the two courts can be obtained from their general task of deciding on legal cases, their distinctive features on how they are to specifically function substantiates their individual characteristics and separates their roles despite their apparent overlapping similarities as we shall see later. What is important to note at this point is to bear in mind that appellate courts and trial courts, specifically in a federal government, have separate functions amidst the parallel characteristics that one may observe from the two. The conception of these two distinct but seemingly parallel courts can be traced from the evolution of the judicial system of the United States. Much of the written historical basis for establishing a judicial system can be extracted from the Constitution of the United States of America. The history of the American judiciary includes the Judiciary Act of 1789 which created a Supreme Court composed of one chief justice as well as five associate justices. In essence, the Act established the judiciary arm of the American government which also defined the Supreme Court’s jurisdiction. Among these jurisdictions include, but is not limited to, the appellate jurisdiction over larger civil cases as well as cases wherein state courts ruled over federal statutes. The Act also provided the composition of the lower district courts, which amounted to thirteen back then, as well as the proposition that the Supreme Court can resolve conflicts between states and that the judgment of the Supreme Court is final (â€Å"The Judiciary Act of 1789,† 1999). From the Judiciary Act of 1789, District Courts were established which had judicial responsibility over their respective districts. As these district courts were divided into circuits, the jurisdictions of these courts were divided as well according to the circuits they belong. Federal District Courts Being the general courts of the court system of America, federal district courts are the courts where both criminal and civil cases are filed. This can also be taken from the fact that federal district courts were conceived as a court both of equity and of law. Each of these courts spread across the various judicial districts unique for every state are formally named after the district where the court has jurisdiction such as the United States District Court for the Southern District of New York for instance. United States district judges are judges of the district courts of the federal government where their total numbers for every district court are defined by Congress in connection with the Judicial Code. Under Article 3, federal district judges are appointed throughout their life in their position where they can be removed involuntarily from their position in factual instances where they breach the standard of ‘good behavior’. This involuntary removal from office can be obtained through an impeachment process initiated by the House of Representatives proceeded by a trial in the Senate. After a two-thirds vote to convict is established in the Senate, only then is the federal district judge removed from his or her office. Moreover, in order for an individual to file a case in the federal district court, the individual must be able to provide a substantial justification as to why a federal court instead of a state court should decide on the case. This in turn leads to the observation that not all cases can be admitted by the federal district courts under its adjudicatory powers. Since not all legal cases can be litigated in federal courts, it is an imperative for the individual to be able to make certain that the case being filed is a federal case if the individual is after a federal case against an individual for instance. State laws are oftentimes the basis for the claims for federal district courts as in most cases the claims under state laws were pleaded and that the sole and primary source for federal jurisdiction is the variety of citizenship. There are also instances wherein the plaintiff has pleaded claims under the state law even if the case is under a federal question. In such cases, the federal district courts must decide state law claims through the application of the substantial or relevant state law in which they preside even if federal court judges apparently employ federal law for the corresponding procedure. Ironically, the opinions set forth by the state courts supersede the opinions given by federal courts and that, further, a federal court must give way to a state supreme court in matters that involve the interpretation of state laws. In essence, a final court ruling by any district court in criminal or civil cases can be appealed towards the Court of Appeals of the United States with respect to the corresponding federal judicial circuit under which the district court is situated. One exception to this is that some rulings from federal district courts which involves patents and several other matters that are specialized must be appealed to the United States Court of Appeals for the Federal Circuit. In several rare occasions, the cases may be directly forwarded and appealed immediately to the Supreme Court of the United States. Federal Court of Appeals The Federal Courts of Appeals of America are considered as the mid-level appellate courts under the system of federal courts of America. It is the court that adjudicates the appeals for cases previously decided by the federal district courts of the United States which is under the corresponding federal judicial circuit. In essence, the total number of thirteen Courts of Appeals in the United States is positioned between the Supreme Court and the District Courts of the United States although there are cases where a case can be appealed directly to the Supreme Court. As every particular state in the United States has its own structure of appellate courts, it leads to the variations on how cases are to be handled. For instance, the Court of Appeals in the state of New York is considered as the highest court within the state inasmuch as it is the court of ultimate resort within the legal confines and jurisdiction of the state. One exception, however, are cases that pose questions concerning the federal law where they can be appealed from the respective court of appeals to the Supreme Court. What differentiates a federal district court from a federal court of appeals? The answer to this question rests on the legal presumption that the court of appeals can reevaluate and overturn any previous decision from federal district courts. This is essentially initiated by the instance when the accused who was previously given a ‘guilty’ verdict files an appeal to the federal court of appeals. This can be observed from what has been termed under the ‘due process of the law. ’ The term itself implies the administration of equal laws according to established rules, not violating the fundamental principles of private right, by a competent tribunal having jurisdiction of the case and proceeding upon notice and hearing. Nevertheless, one must not fail to recognize that certain lower court decisions can be overturned which then presents the idea that these lower court decisions are not yet final. For one, the decisions upheld by federal district court justices can be overturned by a higher court. However, the higher courts cannot instantaneously initiate a thorough reconsideration and cannot simply arrive at a decision—either the court will uphold the decision of the lower court or overturn the judgment—without a ‘formal’ appeal from the accused. For instance, the case of Pell v. E. I. DuPont de Nemours Co. Inc. gives us a brief sketch on how accused parties can resort to a reconsideration of a previous district court decision. In the case, the district court of Delaware earlier denied the request of the plaintiff for restitution for unduly payments for pension that are deemed low. In consequence the plaintiff resorted to a motion for reconsideration for the district court which, in the end, the court denied for the reason that the plaintiff failed to discharge the high burden necessary to prevail on the motion filed by the plaintiff. In essence, the case and the plaintiff’s motion for reconsideration emphasize the ideas: that the district court can look into a motion for reconsideration from the plaintiff once filed and, conversely, that the district court can either deny or grant the motion. In contrast to the function of federal district courts to hold trial and determine the punishment for criminal cases or damages which will be awarded, the appellate courts of the federal government do not essentially hold trials as part of their innate legal function. On the other hand, these courts merely serve the legal function of reviewing the decisions of federal trial courts for the existence of any errors of law. This conversely relates the idea that these courts merely have appellate jurisdiction. Moreover, federal appellate courts do not accept anything else other than the records from the federal trial courts such as the papers that both legal parties have filed as well as the exhibits and transcripts relating to the trial. The federal appellate courts also consider the legal arguments of the involved parties in the case. With these ideas in hand, one can note the essential differences which separate one court from the other. More importantly, the scheme in which court hearings and legal cases flow signify that there is a formal system being strictly followed. That is, an individual cannot originally file a legal complaint against another individual or entity in the appellate courts for such an instance is not the definitive function of federal appellate courts. Moreover, a plaintiff can still resort to an appeal to the federal court of appeals once the verdict of the lower courts, or the federal district courts for instance, do not favor their side. All of this information leads us towards the larger understanding that there is indeed what we call a ‘court organization’ which gives a formal and rigid structure to the entire legal system especially in a federal government. The hierarchy in courts or the court organization in general limits certain legal actions while sustaining the due process of law. While the organization of courts gives certain limitations, it can be seen as a legal tool for securing the systematic approach for meticulously arriving at crucial decisions. Let us now look into the advantages and disadvantages that come along with the very nature and structure of the organization of courts, specifically between federal district courts and federal appellate courts, in a federal system of government. Advantages and disadvantages It is an established fact that appellate courts cannot simply address a legal appeal without the parties requesting for one. Moreover, appellate courts do not have the legal jurisdiction of hearing trials and providing punishments and damages to individuals and other entities. Conversely, these things suggest the ideas that there must first be an appeal and that, second, there must be previous court decisions on which the appellate courts will derive their corresponding decision. Hence, an appealing party has the advantage of going through a rigorous examination of their case which ensures that the decisions made until it reaches the Supreme Court are carefully brought into proper attention. On the other hand, the very organization of the court makes it a disadvantage for the appealing party at least in terms of resources. Specifically, financial resources must be present o as to sustain a continuous appeal for the appealing parties as the case ascends higher into the hierarchy of courts. Financial resources, for the most part, applies very well for the funding of legal battles which come in the form of payments for legal services rendered and other related expenses. In essence, appellate courts, being the courts between the trial courts and the Supreme Court, stand in the way for appellants to go directly to the Supreme Court for a final appeal. Nevertheless, these appellate courts were not essentially established to hinder individuals from going directly to the higher court but to see to it that lower court rulings are kept in accordance to the law while giving the Supreme Court a lesser task to attend to so that the Court can focus on larger issues that need large amounts of careful analysis. On the other hand, it appears that federal district courts can also legally entertain motions for reconsideration which barely amounts to an appeal to the appellate courts. Hence, plaintiffs, for instance, have the option to file a motion for reconsideration in federal district courts before filing an appeal to the appellate court once the motion for reconsideration is denied by the district court. One disadvantage to this scheme is that it takes a considerable length of time assuming that the plaintiff is willing to take all legal paths so as to attain the desired court decision. The value that must be noted here is that a seemingly justified and rightful decision comes as several expenses. These expenses, for the most part, come in the form of time and financial resources. These two elements are exhaustible which presents the idea that either an individual can spend a considerable fraction of his or her life fighting a legal case for the rightful decision or a certain court, the appellate court for instance, can hinder the individual’s attempt inasmuch as the court sees fit. On a deeper analysis, one can observe that if a certain federal district court grants the motion for reconsideration filed by a plaintiff, it translates into the acceptance that, at some point in time, the court has failed to see all the angles in the case and provide the necessary, justified, and rightful decision. For instance, a federal district court can decide to grant the motion for reconsideration filed. However doing so leaves us the assumption that the trial court accepts its failure to formally account and resolve the legal case. While the courts are essentially expected o arrive at firm decisions bounded within the confines of the law, these courts are not essentially assumed to commit to error either deliberately or unintentionally. In any case, federal district courts are at the helm or core of the case since these are the courts that primarily decide on verdicts and that the role of the higher courts, in essence, can be seen as something more of a reviewing body that realigns the decisions of the lower courts in accordance to the law. The need for court organization Is it possible to arrive at a substantial decision from among courts if they re not linked in one way or another? For instance, if the federal district courts and federal appellate courts function entirely separate without having a schematic purpose or correlation, would it lead to a substantial advantage to the people they serve? Interestingly, it can be seen that one of the primary reasons why court organization has been established is to give an ample room for reviewing and realigning previous court decisions in a lawful manner. Although federal trial courts are the primary courts where legal cases are filed and decided, it can be noted, however, that federal district courts are not the penultimate courts where no appeal can be filed. Quite on the contrary, the fact that these courts allow individuals to file a motion for reconsideration of court rulings brings us towards the perception that these courts may not be entirely devoid of committing to either partially or totally erroneous court decisions. Since federal courts, and perhaps any other courts, are still open to unintentionally committing errors in judgment, there must be at least a scheme that addresses such a situation. Otherwise, any court would hardly be able to correct its own misjudgments or the misjudgments of other lower courts. Given this observation, court organization—specifically the manners in which federal district courts are lower than appellate courts at least in terms of the scope of jurisdiction—can help resolve the underlying problems that may substantially arise over the course of time. How can court organization be able to help resolve the underlying problems in erroneous court rulings? The answer to this question rests on the premise that, by placing a certain hierarchy among courts and by limiting and specifying the jurisdiction for every court, certain decision can be reviewed and be realigned in accordance to the proper dictates of the law. By having a form of checking the decisions of the lower courts—for instance, the case between federal district courts and federal appellate courts—higher courts such as appellate courts can see or reiterate that the decision of the lower courts is fitting. On the other hand, appellate courts can also reverse the previous decision of the lower courts. What is important to note here is that the organization of courts, specifically the jurisdiction under which they operate, allows for a ‘refining’ of previous court decisions given the instances where there is an appeal from the concerned party. Although federal district courts can entertain motions for reconsideration from the concerned party, it does not necessarily translate to the idea that the party can resort to an infinite number of motions for reconsideration until the court has decided favorably to the side of the party. The very idea of court organization gives due importance of an appeal from individuals. This it does by allowing the individual to file for a motion or an appeal yet in a planned scheme. By ‘planned scheme’, what is being contended is that, from the lower courts to the Supreme Court, the right of the party to file for an appeal or a motion is met by dispersing the jurisdiction of courts to hear the appeal or motion sequentially. That is, the party must follow the sequences or procedures established by the law when appealing. For the most part and in most cases, an ordinary individual cannot go directly straight to the Supreme Court to file for an appeal without having first to pass through the lower appellate courts. Like in most organizational scheme, a hierarchy of the divisions of the organization permits a systematic approach in handling the tasks innate to the function of the organization. Since the court system of a federal government is an essential and significant portion of the government’s functioning, it is an imperative that the court system must be given due attention. One way to achieve this end is to provide a scheme in which the entire court system will be able to effectively handle its multifarious tasks from the bottom level to the larger degree. This ‘scheme’ is parallel to a court organization whereby there is a level of court divisions handling specific functions. As we have seen, federal district courts are the courts which receive the cases filed by individuals. On the other hand, federal appellate courts are the courts which receive appeals from individuals seeking a decision that legally favors them. Conclusion The system of courts that comprise the totality of the American federal courts are organized essentially by the U. S. Constitution and the laws legislated by the American federal government. Federal District Courts and Appellate Courts are two of the courts in the federal government that serve the identical functions of bringing justified and lawful decisions to legal cases. On the other hand, these two court systems also have varying functions. In essence, the differences they have rest on their respective jurisdictions. References Courts. Appellate Jurisdiction of Supreme Court. Suit against United States. (1919). The Yale Law Journal, 28(5), 513. Appellate Practice: Power to Amend Judgments. (1927). Michigan Law Review, 25(7), 789. Constitutional Law. Construction, Operation, and Enforcement of Constitutions. Constitutionality of an Appellate Court with Final Jurisdiction. (1931). Harvard Law Review 25(2), 187. Federal Courts. State Rule Holding Payment of Federal Judgment Attached in State Court a Valid Satisfaction of the Judgment Not Controlling on Federal Court. (1940). Virginia Law Review, 27(2), 231. Constitutional Law. Judicial Powers. Statute Authorizing Appellate Court to Pass on Motion for New Trial Undisposed of by Trial Court Held Unconstitutional. (1941). Harvard Law Review, 54(8), 1391. Federal Courts. Relations of Federal and State Courts. Federal Interpretation of State Legislation. (1954). Harvard Law Review, 37(8), 1140. Collins, M. G. (2005). The Federal Courts, the First Congress, and the Non-Settlement of 1789. Virginia Law Review, 91(7), 1515. Fair, D. R. (1971). State Intermediate Appellate Courts: An Introduction. The Western Political Quarterly, 24(3), 415. Grunbaum, W. F. , Wenner, L. M. (1980). Comparing Environmental Litigation in State and Federal Courts. Publius, 10(3), 129. Haas, K. C. (1982). The Comparative Study of State and Federal Judicial Behavior Revisited. The Journal of Politics, 44(3), 721. J. , G. (1929). Courts: Appellate Courts: Review of Findings. California Law Review, 18(1), 84. Newman, J. O. (1989). Restructuring Federal Jurisdiction: Proposals to Preserve the Federal Judicial System. The University of Chicago Law Review, 56(2), 761. ONeill, M. E. (1990). A Two-Pronged Standard of Appellate Review for Pretrial Bail Determinations. The Yale Law Journal, 99(4), 885. Richardson, R. J. , Vines, K. N. (1967). Review, Dissent and the Appellate Process: A Political Interpretation. The Journal of Politics, 2(3), 597. The Judiciary Act of 1789. (1999). Retrieved September 5, 2007, from http://usinfo. state. gov/usa/infousa/facts/democrac/8. htm Yuhas, G. (1976). Statewide Public Defender Organizations: An Appealing Alternative. Stanford Law Review, 29(1), 157. Outline Introduction The paper will initially provide the substantial facts and accounts to court organizations as a whole, including a brief sketch of its history and evolution as well as its current state. The introductory part will conclude with a brief overview of the trial courts and appellate courts. Body The paper will further substantiate on the essential attributes for the trial courts and appellate courts correspondingly which will then be used as a basis for the varying approaches trial and appellate courts handle and decide cases as well as the jurisdictions of every court organization. By introducing these various factors, the paper will then attempt to establish an account of the jurisdiction, including the possibility of overlap in jurisdiction as well as restrictions thereof, for every court organization. The body of the paper will conclude with a paragraph restating the differences and similarities between the two court organizations. Conclusion In conclusion, the paper shall provide a brief rerun of what has previously been discussed to be followed by an account of each court’s jurisdiction as well as the unique roles of every internal element of trial and appellate courts.

Fair Representation of Financial Statements

Fair Representation of Financial Statements 1. INTRODUCTION The Financial Reporting Standards Board was formed to resolve the problems faced by the international financial reporting regiment. In particular, it hopes to promote the standardization of international accounting standards through its International Accounting Standards (IASs) to facilitate transactions and improve financial markets. Underscoring the FRSBs philosophy is to enable the fair presentation of financial statements. This report discusses this concept and evaluates whether the application of a standardized accounting reporting regiment would achieve its objectives with a critical examination of some accounting standards. 2. FAIR PRESENTATION DEFINED Whenever we mention the fair presentation of financial statements, we are referring to the accounting concept of true and fair view. The phrase true and fair in an accounting context does not have the same meaning as true and fair in a general context. Thus, true in an accounting context does not mean in accordance with the facts or not false and fair in an accounting context does not mean just or unbiased. The most generally accepted interpretation of true and fair in an accounting context is that accounts are true and fair if they are prepared and presented in accordance with generally accepted accounting principles. Thus courts have held that accounts based on historical cost present a true and fair view. Riley has pointed out that the various Companies Acts require the presentation of a true and fair view and not the true and fair view. The implication is that in a particular circumstance no single view is true and fair but that there are several views each of which is true and fair. Presumably, any generally accepted accounting method provides a true and fair view. There are some who argue that different accounting standards does not inhibit the adoption of fair presentation while others believe that a uniform international standard like IAS is the best means of achieving fair presentation of financial statements. 3. THE CASE FOR DIFFERENT ACCOUNTING STANDARDS 3.1 Diversity is Desirable It has been argued by some that a range of accounting methods is desirable because of the diverse circumstances of different businesses. In some circumstances one method would be desirable and in other circumstances some other method would be most appropriate. Diverse accounting methods are necessary because of diverse circumstances. For example, it could be argued that when a non-controlling interest in another company is acquired and where there is a substantial influence over its policies, the equity method would reflect the circumstances more accurately than simply showing the investment at cost. Given a variety of accounting methods, it is argued that management should choose the one which best reflects the unique circumstances of the situation. The ability to choose the most appropriate method should lead to comparability of accounting reports. More meaningful comparisons would be possible because accounting reports reflect the circumstances in each case. The independent auditor should ensure that management selects the most appropriate method for the presentation of a true and fair view. If management does not choose the best method, the auditor will not confirm the presentation of a true and fair view and a qualified audit report should result. 3.2 Arguments Against International Financial Reporting Standards Just as there are many compelling arguments in favour of IAS, there are also equally compelling arguments against it. One of the major criticisms against IFRS is that poorly developed and developing countries view it as a form of imposition of rules or neo-colonization by economically superior countries (Mednick, 1991). Secondly, standardization goes against the inherently flexible nature of accounting. One of the key principles of accounting is substance over form, so providing international standards would be contrary to this. When accounting rules are standardized or harmonized, they cannot possibly be flexible enough to fit into the enormous scope of different national situations, legal systems, stages of economic growth and cultural differences. Instead of aiding progress, such rigid and inflexible standards may actually hinder it. Next, some experts argue that it will be very difficult for international accounting standards bodies like the IASB to reach a universal consensus on some issues. As a result, concessions and compromises will have to be made so that it becomes acceptable to the international community (Berton, 2000). When this happens, the standards become inadequate and permissive. Another argument against international accounting standards is that it could be dangerous as the standards may erode profits and cause volatility in the balance sheets of the companies (Parker, 2002). As a result, companies need to educate their investors about the effects of international accounting standards on the reported profits and liabilities. Finally, some have expressed concern that international standardization or harmonization may cause standard overload. Companies that have to deal with social, political, national and economic pressure will be overextended to comply with the more complex and expensive international requirements. This may add to operating costs. 4. THE CASE FOR INTERNATIONAL FINANCIAL REPORTING STANDARDS 4.1 Problems with Diversity There is the availability of a wide choice of accounting methods. For many transactions, accountants are able to choose from a selection of accounting methods each of which is equally acceptable and which often give widely different results. However, there are two main types of criticism leveled against this kind of diversity. One, it is suggested that the availability of several acceptable alternative accounting methods for a single transaction could make the accounting reports of different companies non-comparable. Differences in reported results could reflect different accounting procedures rather than different performances. For example, suppose that Company A expensed all research and development expenditure, used FIFO for inventory and depreciated its assets on a straight-line basis. Any differences in the reported profits and balance sheets of the two companies would be due, at least in part, to differences in accounting procedures and any assessment of relative performance and financial position would be difficult to make. The critics argue that diversity in accounting methods reduce the utility of accounting reports by measuring corporate performance in different ways. Two, it is also suggested that the availability of different accounting methods allows management to choose those methods which give the desired result. In other words, profits could be manipulated by the choice of accounting method. If management wants lower profits, conservative accounting procedures could be used. Choosing accounting procedures to satisfy management objectives is sometimes described as creative accounting. In America, researchers have found substantial evidence of creative accounting. The critics regard creative accounting as particularly bad and conclude that financial statements cannot be used with any confidence to measure or compare managerial performance. The common element of these two criticisms is that the availability of a choice of accounting methods leads to a lack of comparability in accounting reports. 4.2 Increased Disclosure The second argument for IAS is to seek increased disclosure. Two types of increased disclosure are suggested. One, it is argued that the problems of diversity could be at least partially overcome by detailed disclosure of accounting method. Under this proposal, accounting reports would include a statement of the methods used to compute depreciation, unearned income, inventory and so on. It is suggested that this additional data would enable statement users to recast the accounting reports into a form suitable for comparison with the reports of other years or other companies. Two, it is suggested that where an accounting method is different from that used in the previous report, the fact of the change of method and the effect of the change on reported profits or balance sheet items should both be disclosed. With this additional information statement users would be able to restate the accounting reports of a company to make them comparable on an interpreted basis. The effect of creative accounting would be disclosed. It should be noted that the increased disclosure response leaves companies and their auditors with a choice from a range of accounting methods. Diversity in accounting method is not reduced. The increased disclosure allows statement users to make accounting reports comparable by recasting them in the form they need. Increased disclosure is a solution to the problem of diversity can be criticized on the grounds that the benefits may not be shared equally by all statement users. It requires a statement user with accounting skills to recast financial reports on a comparable basis. Statement users without access to these skills would receive no benefits from these additional disclosures. Indeed, they may be worse off as sophisticated statement users recast the financial reports and to make better decisions. Any solution to the diversity problem which places the one on statement users and which could therefore discriminates against a group of users is clearly unsatisfactory. 4.3 Increased Uniformity It is also widely believed that a universal adoption of IAS would contribute to uniformity of financial statements internationally. When different standards are used, it is sometimes difficult to compare the financial performance of two companies. Comparability would eliminate misunderstandings about the reliability of foreign financial statements and would remove one of the most important impediments to the flow of international investment. Narrowing the range of choice of accounting methods is usually described as increasing uniformity. In most cases, increased uniformity is achieved by issuing statements of accounting principles or standards which specify the accounting method for a particular transaction or event. Increased uniformity means that the same accounting methods are likely to be used in the same circumstances by different companies and at different times. The onus is on management and accountants rather than statement users. There are several arguments used to support the case for greater uniformity of accounting method. Firstly, the most important argument is that uniformity of accounting procedures will allow comparisons of accounting reports. Similar situations will be reported in a similar way and results will be directly comparable. Any difference in reported results will be due to differences in the circumstances and not in the accounting method. Secondly, many accountants believe that increased uniformity would make their jobs much easier. Choosing an accounting procedure is for many accountants time consuming and difficult. It may lead to conflict between management which wants creative accounting and accountants who believe that another method is more appropriate. With uniformity, the chance of conflict over accounting method would be reduced. Thirdly, with uniformity, accountants would be better able to defend their procedures in court. Because their choices would be limited, they could not be accused or choosing an accounting method to meet the needs of any particular group. This in an important consideration for accountants. 4.4 Cost Benefits There are numerous financial benefits of having IAS. The first is that it decreases the cost of data collection (Choi et al, 1999). Time and money will be saved on consolidating divergent financial information when more than one set of reports is required to comply with the different national laws or practice. Secondly, it is believed that the ease of comparison of information and the reduced cost of collecting data will help spur the development of capital markets through the inflow of foreign capital (Don and Thomas, 1995). Investors, financial analysts and foreign leaders will be able to understand the financial statements of foreign companies and they would be able to compare the investment opportunities that will assist them to make the correct investment decision. This in turn will also facilitate the movement of funds. As taxes are levied on the total income of a business, it would be of great help to national tax authorities around the world if net income was calculated on si milar accounting principles and practices. In addition, this will provide firms with a competitive advantage. International accounting and disclosure standards would make it easier to conduct the competitive and operational analyses needed to run a business. It will also become easier for top management to manage important relationship with stakeholders such as customers and suppliers. Multinational corporations will benefit the most and it will also become easier for them to fulfil the disclosure requirements for international stock exchanges. Finally, harmonization of accounting standards will decrease audit costs and increase the efficiency of the audit (Choi et al, 1999). 5. DIFFERENCES IN ACCOUNTING TREATMENT To better understand how universal adoption of IAS would eliminate differences in accounting treatment, let us consider some examples of divergent accounting treatment. For this purpose, a comparison is made between IASs and the United States Generally Accepted Accounting Principles (US-GAAP). 5.1 Changes in Depreciation or Amortization Method According to IAS 16 and IAS 38, there is an explicit stipulation that changes in depreciation or amortization method must be accounted for as a change in estimate. However, US-GAAP treats these changes as changes in policy by demonstrating the cumulative effect of the change in the income statement. These require retrospective changes, which are not required by IAS. 5.2 Impairment of Assets IAS 36 uses a discounted impairment trigger, because the value in use is by definition a discounted value. Reversal of impairment losses recognized in prior years is allowed. On the other hand, in the US-GAAP, if the sum of the expected cash flows is less than the carrying amount of the asset, the entity shall recognize an impairment loss. This means that the impairment trigger is an undiscounted amount. Reversal of previously recognized impairment losses is prohibited for assets to be held and used. 5.3 Impairment of Goodwill According to IAS, the recoverable amount of a cash generating unit should be compared with the carrying value of its net assets. Resulting impairment losses should first be deducted from goodwill and then from other assets on a pro-rata basis. However, US-GAAP requires determination of the implied fair value of the goodwill. If the implied fair value is less than its carrying value, this carrying amount should be reduced. Such a goodwill impairment test cannot affect the carrying values of other assets. 5.4 Business Combinations in-process Research and Development For IAS, purchased in-process research and development that meets the recognition criteria for an intangible asset should be valued at fair value. Even if it is not a separate identifiable intangible asset, the IAS method results in capitalization of those costs as part of goodwill. Under US-GAAP, purchased in-process research and development assets both tangible and intangible should be charged to expense at acquisition date if no alternative future use for the assets can be determined. 6. INCONSISTENCIES IN IAS Although IASs are deemed to improve fair reporting, there are occasional inconsistencies that often hamper their effectiveness. Indeed, the IASB has tried to correct some of these inconsistencies, but there are still flaws in the overall framework. The following are some of the inconsistencies that have been corrected in recent years. 6.1 Classification of Tonnage Taxes in IAS 112 In some countries, shipping companies are allowed to choose to be taxed on the basis of tonnage transported, tonnage capacity or a notional profit instead of the standard corporate income tax regulations. In the past, tonnage capacity was regarded as a basis for taxable income. This is based on a flawed assumption. Income taxes are calculated on taxable profit which implies net, rather than gross amount. Taxes either on tonnage transported or tonnage capacity are based on gross instead of net amount. Therefore, such taxes would not be considered income taxes and would not be presented as part of tax expenses in the statement of comprehensive income. 6.2 Accounting for Sales Cost in IAS 38 Some problems arise among real estate developers. IAS 2 does not permit selling costs to be capitalized as inventory if the real estate units are considered to be inventory. However, other standards conclude that some direct and incremental costs recoverable as a result of securing a specifically identifiable contract with a customer may be capitalized in narrow circumstances, for example in IAS 11 (Paragraph 21) and IAS 18 (Appendix 14(b)(iii)). Hence, it is not possible to reach a conclusion on the appropriate accounting for board categories of selling and marketing costs in all circumstances. 6.3 Disclosure of Idle Assets and Construction in Progress in IAS 16 In accordance with paragraph 74(b) of IAS 16, an entity is required to disclose the amount of expenditures recognized in the carrying amount of an item of property, plant and equipment in the course of its construction. Paragraph 79(a) encourages an entity to disclose the amount of property, plant and equipment that is temporarily idle. Paragraph 112(c) of IAS 1 requires an entity to provide in the notes information that is not presented elsewhere in the financial statements that is relevant to their understanding. The disclosure regarding idle assets might be particularly relevant in the current economic environment. Therefore, IASB should review all disclosures encouraged with the objective of either confirming that they are required or eliminating them. 7. CONCLUSION To end, all accountants agree that the fair presentation of accounting and financial statements is important. However, what exactly constitutes fair presentation is a contentious and debatable matter. Some insist that adopting IFRS is the best way of achieving this objective while others assert that substance is more important than form and that it is perfectly acceptable to use different accounting standards so long as it shows some form of fair presentation. While I personally believe that it would be ultimately benefit the international financial community to have one standard to prevent confusion, its implementation is still some years away.

Media Violence Essays -- essays research papers

Kenny Fuller Health The Impact of Media Violence I was reading in some of my information and it was talking about how â€Å"monkey see, monkey do† is a popular saying now days. Sixty years ago the television was invented. People looked at it as a technological curiosity (I got that part from the info). For some people now days TV is there best friend. Most of them are little kids. TV shows the news, tries to make us buy certain things, and it also shows violence. The only thing that it can do is replace written materials (Got that to). The bad thing is that these violent shows are dangering our society. Certain things on TV and movies have inspired people (I could think of any other word to use so I used theirs) to set their wives on fire, lie down in the middle of the roads, rape, steal, murder, and to do shootings. Out of 1,000 studies it is proven that media violence can have a negative affect on adults and even children. When people watch these shows it makes them more ag gressive and anti-social. After a few days of watching these shows people become less sensitive to violence and to victims of violence. After that happens they begin to have a hunger for more violence in entertainment and in real life. Media violence is especially damaging to young children between ages 8 and under. The reason for that is because they cannot tell the difference between the real life and their dreams. Some images on the TV and movies may seem so real to them that is might traumatize them (I go...

The Red Badge of Courage and The Blue Hotel :: comparison compare contrast essays

The Red Badge of Courage and The Blue Hotel: The Singular Love of Stephen Crane Stephen Crane firmly cemented himself in the canon of American Romanticism with the success of works such as The Red Badge of Courage and "The Blue Hotel." His writing served to probe the fundamental depths of the genre while enumerating on the themes vital to the movement's aesthetic. Such topics as heartfelt reverence for the beauty and ferocity of nature, the general exaltation of emotion over reason and senses over intellect, self-examination of personality and its moods and mental possibilities, a preoccupation with genius and the heroic archetype in general, a focus on passions and inner struggles, and an emphasis on imagination as a gateway to transcendence, as well as a predilection for the exotic, the remote, the mysterious, and folk culture are all characteristic of his stories. However, the most traditionally "romantic" facets of his artifice are most fully manifested in a series of private correspondence between himself and a certain society maiden by the name of Nellie Crouse. It is these letters that serve to illustrate Crane's writing prowess as it transcends traditional Romantic genrefication. Through these letters, which serve as an informed testament to Crane's marked skill as a writer, we begin to examine Crane in the context of his own existence, devoid of the fictional trappings of his most acclaimed accomplishments. What is most remarkable about Crane's series of letters to Mrs. Crouse is the tone of his love-stricken entreaties. He gracefully plays off of his burgeoning fame and his growing success as a published artist with good-natured self-deprecation and a propensity to undermine his own endeavours. The series of letters commences with a carefully constructed communique crafted to provoke a sympathetic response from Mrs. Crouse. Employing "inside" reactions to his celebrity to impress, he relies on an aura of exotic settings and playful humor to win a reply. Having succeeded in securing an apparently satisfactory response, he eagerly raises the temperature of the correspondence in his second letter. Without compromising further relations with Mrs. Crouse, his words adopt a more acute degree of intimacy, with Crane even going so far as to volunteer to accept her literary advice. The third letter opens to the heart of the correspondence on Crane's side, as he begins in earnest to try and make Mrs.

Successes and Failures in Biotechnology Innovation Essay -- Business M

Successes and Failures in Biotechnology Innovation   Ã‚  Ã‚  Ã‚  Ã‚  When I first started this paper I would have to admit that I was pretty green in the field of Biotechnology, I had a brief understanding but nothing near an in depth understanding of the field. So when I first started looking for a success story, I tied my views on successful innovation in the areas that I am familiar with to the biotech field. The major theme that emerged was that successful innovation equals a product that produces quality profits for a company. After further research on the success of innovation, you do realize that profits may be the end goal of the company but success stems from a total company wide effort, that may start many years before a single cent of profit is ever realized.   Ã‚  Ã‚  Ã‚  Ã‚  In my opinion, you have to look at three major areas to see if a company successfully manages their innovation; at the company level, customer level, and the impact the innovation had on society. From the company viewpoint, you have to look at how well management set the company up to be innovators in a given market. Did they choose an industry that would provide the company potential for continuous growth? How did they utilize their employee base and acquire a strong base of knowledge to continually come up with new ideas in the area of interest they are trying to enter? In addition once a product is developed did they manage their intellectual property in the in a manner which provided themselves maximum protection? Finally you have to look at the end results of the innovation. Did they introduce an innovation that allowed the company revenue to grow, were they able to achieve a strong segment of market share, did this innovation have a positive effect on the co mpanies stock price, etc?   Ã‚  Ã‚  Ã‚  Ã‚  From the prospective of the customer you have to look at if the innovation introduced by the company successfully met their needs. Would this product help them save time and money and improve their overall business? How did they manage the channels to which deliver their products to their customers? Your customer will ultimately impact your final sales figures, if they view the product as a benefit to them and if you can meet the needs that the customer has you can have your innovation viewed as a success.   Ã‚  Ã‚  Ã‚  Ã‚  Finally from the standpoint of how the companies innovation had an impact on society. Was... ...sequence can be felt. With the world population soaring you will continue to see the emergence of genetically engineered crops to continue and you will be able to see who the winners and losers are within that industry based on how they handle the introduction of their products. Works Cited Current Status of Starlink Corn. 3 Jun. 2002. Starlinkcorn.com. 2 Feb. 2005.   Ã‚  Ã‚  Ã‚  Ã‚   Estes, Lane. Economic Analysis of Roundup Ready Soybeans. Feb. 2002. 2 Feb. 2005. Geo-Pie Project. Am I eating Soy Beans. 16 Aug. 2004. Genetically Engineered Organisms. 2 Feb. 2005.   Ã‚  Ã‚  Ã‚  Ã‚   Harl, Neil, Roger Ginder, Charles Hurburgh and Steve Moline. The Starlink Situation   Ã‚  Ã‚  Ã‚  Ã‚  25 Oct. 2000. AG Biotech Info Net. 2 Feb. 2005.   Ã‚  Ã‚  Ã‚  Ã‚   Harris, Andrew. GE Corn Pollution Spawns 30 Lawsuits. 18 Sept. 2002. Organicconsumers.org. 2 Feb. 2005. Monsanto Inc. Simply the Most Profitable Way to grow Soy Beans. Jan. 2005. Monsanto Inc. 2 Feb. 2005. Ruen, Jim. Biotech R&D Isn’t Just About Traits. Jan. 2005. Dealer and Applicator. 2 Feb. 2005. Starlink Corn. FSANZ. 2 Dec. 2004. Foodstandards.gov. 2 Feb, 2005. US 2000/01 Corn Exports Dented by Starlink. 10 Sept. 2001. Planetark.com. 2 Feb 2005.

Reflection and Personal Development Plan

Personal development (PDP) can be defined as â€Å"enabling people to fulfil their potential, to expand their talents and to progress at work and through life with meaning and satisfaction. † (Guirdham, 1995:116). PDP is likely to be an essential tool for development, and helps in the planning of basic strategies require to evaluate and enhance own capabilities. Evaluating personal capability entails reviewing personal qualities like the strengths and weaknesses in various areas of learning. The PDP will help me tackle the areas where weakness was seen in the learning process and ensure the areas of strength are maintained at high levels.The aim of this essay is to give a reflective account of my experience of personal development. I chose to critically reflect on ‘teamwork' and ‘leadership' skills, as not only were these skills some of the essential skills I undertook in my previous job, but these skills are also required for my future development and career prosp ect.In order to examine the factors that enhance or impede the achievement of my chosen skills, I undertook a SWOT analysis to examine the strengths, weaknesses, opportunities, threats that affect me, the work environment and I also consider the wider influencing factors.Though we learn from experience, PDP enables us to get into the habit of frequently recording that learning as well as thinking about how it could be applied in the future. Personal development (PDP) can be defined as â€Å"enabling people to fulfil their potential, to expand their talents and to progress at work and through life with meaning and satisfaction. † (Guirdham, 1995:116). PDP is likely to be an essential tool for development, and helps in the planning of basic strategies require to evaluate and enhance own capabilities.Evaluating personal capability entails reviewing personal qualities like the strengths and weaknesses in various areas of learning. The PDP will help me tackle the areas where weakn ess was seen in the learning process and ensure the areas of strength are maintained at high levels.The aim of this essay is to give a reflective account of my experience of personal development. I chose to critically reflect on ‘teamwork' and ‘leadership' skills, as not only were these skills some of the essential skills I undertook in my previous job, but these skills are also required for my future development and career prospect.In order to examine the factors that enhance or impede the achievement of my chosen skills, I undertook a SWOT analysis to examine the strengths, weaknesses, opportunities, threats that affect me, the work environment and I also consider the wider influencing factors. Though we learn from experience, PDP enables us to get into the habit of frequently recording that learning as well as thinking about how it could be applied in the future.