This Is Their Finest Hour free essay sample

â€Å"Let us therefore brace ourselves to our duties, and so bear ourselves that, if the British Empire and its Commonwealth last for a thousand years, men will still say, ‘This was their finest hour.’† Winston Churchill More than seventy years have passed since the battles have ended, but World War II continues to resonate in the world today. After Poland, Norway, Denmark, Belgium, the Netherlands, and France fell one by one under Nazi control, the sole territory standing in between German political leader Adolf Hitler and his full control over Europe was Britain. At the time, the late British Prime Minister Winston Churchill, who had only been Prime Minister for six weeks, led his people into battle (International Business). In this paper, I will examine Winston Churchill’s This Was Their Finest Hour speech he gave in the House of Commons on June 18, 1940 as invasion threatened Britain. Historians have claimed this speech to be â€Å"one of the greatest speeches ever delivered in the English language† (International Business) as it aided to inspire Britain to its eventual victory. We will write a custom essay sample on This Is Their Finest Hour or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Winston Churchill excelled as a communicator which benefitted him greatly as a World leader, for how can one lead if one cannot communicate to, and with, the people? The politician was a master orator who, in recent years, has been a model for rhetoricians in regards to his â€Å"rhetorical ability to dismantle the traditional barriers between political parties and unite them in one cause during wartime, his ability to relieve fear and anxiety amongst people, and his ability to inspire and convince them to fight with resolution† (Hyde, 1). By exploring ideas and concepts from communication approaches, such as Aristotle’s â€Å"modes of proof† (pathos, logos, and ethos), the sociological perspective, and the psychological perspective, I will demonstrate how Winston Churchill’s rhetoric kept Britain’s courage alive during WWII. Throughout history, the world of rhetoric had been strongly influenced by Aristotle’s modes of persuasion: ethos, pathos, and logos. In Churchill’s Their Finest Hour, credibility, emotional appeal, and logical reasoning were used for social justice during wartime. Communicators have studied the power of ethos ever since the Greek period, notably Aristotle who believed ethos was the most effective means of persuasion (McCroskey, 82). James C.  McCroskey, author of An Introduction to Rhetorical Communication defines ethos as â€Å"the attitude toward a source of communication held at a given time by a receiver†. In this case, it is Winston Churchill’s, the source, character which will be conveyed through Their Finest Hour in order to influence his audience’s emotion towards the impending Battle of Britain. The ethos of a source tends to vary greatly from hearer to hearer in an audience, and a source’s ethos tends to vary from one point in time to another. Like attitudes, beliefs, morals, and values, ethos usually changes due to events experienced by the source, or the rhetor, and sometimes ethos can change due to one single communication act. There are many examples of this in Churchill’s dialogue. For example, â€Å"They seek to indict those who were responsible for the guidance of our affairs. This also would be a foolish and pernicious process. There are too many in it. Let each man search his conscience and search his speeches. I frequently search mine,† demonstrates to his audience, the people of Great Britain and the House of Commons to whom he was immediately addressing, that he is a socially conscientious Prime Minister. Churchill further demonstrates his concern for his people by saying: â€Å"I should not think it would be very advantageous for the House to prolong this Debate this afternoon under conditions of public stress. Many facts are not clear that will be clear in a short time.† Thirdly, he proves his expertise, devotion, and knowledge of government functions by reassuring his country that he is well-educated and prepared for events of war: â€Å"The disastrous military events which have happened during, the past fortnight have not come to me with any sense of surprise.† Regarding ethos, we tend to believe and relate to people whom we respect (Ethos, durhamtech.edu); his authoritarian attitude makes Churchill worthy of respect. In regards to ethos and its credibility, we often refer to the line â€Å"actions speak louder than words.† While ethos is demonstrated strongly in Their Finest Hour, it is enforced through Churchill’s actions outside of the House of Commo ns. There are many photographs of Churchill among rubble of destroyed cities displaying the V for victory sign that has widely came to be known as his signature hand gesture. The simple gesture so proudly shown by Churchill indicates his optimism and acted as an easy way for people to imitate his positivity that Britain could, and would, be victorious over Germany (Howells). The Finest Hour strategically presents  arguments as to why Britain can be victorious against the German army whether it be battle by land, sea, or air. Reassurance, of course, is not necessarily action; therefore, Churchill communicated rational appeal, known as logos, in order to subdue and address the concerns of his audience. First, â€Å"I have thought it right upon this occasion to give the House and the country some indication of the solid, practical grounds upon which we base our inflexible resolve to continue the war [†¦] But I can assure you our professional advisers of the three Services unitedly advise that we should carry on the war, and that there are good and reasonable hopes of final victory.† Next, he backs up his rational appeals by advising his audience that he does plan on acting on irrational, impulsive war strategies: â€Å"Those are the regular, well-tested, well-proved arguments on which we have relied during many years in peace and war.† As mentioned, pathos evokes the emotional appeal of a rhetor’s speech. In this case, Churchill evokes mainly nationalism, pride, and confidence in his audience as a way to encourage them believe in their country, themselves, their military, and perhaps most importantly, in him; Churchill plants â€Å"a deep-seated British pride† (Hyde, 14). To do so, he brags about the quality of people that exist in Britain, and that no country is comparable to them: â€Å"I do not at all underrate the severity of the ordeal which lies before us; but I believe our countrymen will show themselves capable of standing up to it, like the brave men of Barcelona, and will be able to stand up to it, and carry on in spite of it, at least as well as any other people in the world.† What makes Churchill such a successful orator is his method of linking these modes of persuasion in order to maximise their power (Hyde, 13). For example, in Their Finest Hour he substantiates his pathos with logos; in other words, he substantiates his emotional appeals in logical arguments. He uses statistics and experiences to provide his audience with the confidence to trust in the military’s action, and he links this evidence with emotional appeal in order to encourage his audience to trust in their decisive action because he does: â€Å"Therefore, in casting up this dread balance sheet and contemplating our dangers with a disillusioned eye, I see great reason for intense vigilance and exertion but none whatever for panic or despair.† He uses â€Å"I am happy,† and â€Å"I look forward confidently† to describe how  confident he feels about the actions being taken. As for what concerns the sociological perspective of communication, many elements can be can be applied to Churchill rhetoric. This perspective is used to empower a group of people in order to make a change, encourage, and unify them (Cudahy, Chris). Churchill’s Their Finest Hour is a great example of his ability to effectively deliver a message to his audience to empower them and encourage them during wartime. In a time of crisis and uncertainty, the sociological perspective allows a group to â€Å"soak up† its leader’s attitudes whether the leader be aggressive, passive, encouraging, inspiring, or reassured (Cudahy, Chris). We can observe how Churchill manipulated certain cultural symbols relating to British patriotism to increase it and to generate some perseverance. For example, he calls upon their Christian society, a society where God is present, and where God is good: â€Å"Upon this battle depends the survival of Christian civilization. Upon it depends our own British life, and the long continuity of our institutions and our Empire.† He manipulates the long continuity of the British Empire, which underlines its monarchs, faith, family, and indeed its freedom. He also made reference to Andrew Marvell, an English metaphysical poet and politician who on occasion sat in the House of Commons: â€Å"He nothing common did or mean, Upon that memorable scene.† This quote is an ode to Oliver Cromwell, whom Marvell had loyalty, who was an English military and political leader during the mid-1600; it reflects an utter loathing of political violence (Marvell, Patterson, and Dzelzainis). While being universally resonating, the line ultimately applies to the British who must do what they have to do to protect their country. By connecting Churchill’s logos – logical arguments as to how Britain can be victorious over Germany – and the unifying elements he used in what can be applied sociologically, we are able to paint â€Å"the big picture† of Churchill’s vision for his nation. His speech is purpose-driven and forward-looking, thereby establishing continuity and strength. In Their Finest Hour, he even gives the people a chance to individually be a part of the â€Å"long haul†: â€Å"every man and every woman will have the chance to show the finest qualities of their race, and render the highest service to their cause.† The final aspect of the sociological perspective to examine of Their Finest Hour is the element of social construction of reality. On June 18, 1940 in Great Britain represented â€Å"the calm before the storm.† The looming  German invasion represented a threat to Great Britain’s territory, morale, and culture. It would normally be viewed as danger and intimidating, but in this time of uncertainty and fear, Churchill chose to manipulate â€Å"threat† and transform it into and opportunity (Hyde, 15). By doing so amidst great chaos, he induces feelings of excitement and confidence. He declares that his people will â€Å"have the chance† to use their â€Å"finest qualities† and â€Å"render their highest service† to the war because it is through their competence that they will prevail. He emphasizes this in the very last line of his speech for â€Å"their finest qualities† are what depends on their British life, and the long continuity of our institutions and the British Empire. Next I will be exploring the psychological perspective by examining the psychology of Churchill’s audience. Churchill’s obvious audience of his Their Finest Hour speech on June 18, 1940 was to the House of Commons. While he addresses other groups in his speech, such as his allies, Christians, and the Nazi/German population, his primary audience was the House of Commons and the British nation. As previously mentioned in this paper, Churchill manipulated the wartime situation into an â€Å"opportunity† for his people, and inspired his audience the same way. He chose to create a courageous and competent audience rather than addressing what would have been a frightened distressed one. To do so, he confronts the seriousness of the situation by stating the facts of their wartime reality and follows up with a strong statement, previously cited, evoking his pathos: â€Å"but I believe our countrymen will show themselves capable of standing up to it, like the brave men o f Barcelona, and will be able to stand up to it, and carry on in spite of it, at least as well as any other people in the world.† He declares his audience capable and important. The next and final element of the psychological perspective I will examine concerns mass movements – in this case, the Battle of Britain or the British army versus the German army – and how they draw appeal from a common enemy. This element can also affect a sociological view of communication because it induces British drive and devotion to their own country and to their society, thereby â€Å"hardening† their resolve against the German army (Cudahy, Chris). That is to say, while World War II was not a cult or an institution, each party strived for self-advancements, fought against common hatreds, and unified under their common goals. In Their Finest Hour, Churchill identifies Hitler as the  common enemy, employing devilish characteristics by using terms like cruel and ruthless. Also, in a more aggressive statement, he says: â€Å"the enemy is crafty and cunning and full of novel treacheries and stratagems.† What is especially impressive of Churchill’s rhetoric is that he established Hitler, and Hitler alone, as the enemy of war – not the Germans as a whole. It is possible that Churchill did this because it creates a more vivid image of a nation’s victory against one sole opponent. To conclude, Winston Churchill’s address to the House of Commons on June 18, 1940 is a historical speech that now, represents more than just a wartime speech. Its final statement, â€Å"if the British Empire and its Commonwealth last for a thousand years, men will still say, This was their finest hour,† now signifies a nation’s pledge to exploit all of its resources to victory no matter the cost and no matter the odds. In his rhetoric, he applied elements of ethos, pathos, and logos in order to create a speech that epitomizes freedom and liberty. Their Finest Hour provided the people of Great Britain an encouraging push during a time of great chaos and confusion, but Churchill was not going to allow Hitler’s â€Å"totalitarianism† influence into the hearts of the people of his beloved nation, so he encouraged them and reassured them that, despite the overwhelming fear, Britain would win. Churchill’s skills as an orator became essential when he was instated into Parliament just six weeks before the war began but the nation relied on his leadership. Their Finest Hour is a sole example of how Churchill gained British people’s confidence by motivating them to join the war effort as a whole population, not a lone soldiers. He managed to keep British morale afloat by stressing the importance of unity of a society during wartime by unifying them against the enemy – Hitler. He was unambiguous and well-focused, and his leadership epitomized perseverance.

St Patricks College Essay Example

St Patricks College Essay Example St Patricks College Essay St Patricks College Essay Belonging extended response The statement understanding nourishes belonging a lack of uderstanding prevents demonstrates how to truly belong to something you must first have an understanding of what you want to belong to. A sense of belonging is an integral part of the human condition, and intrinsic to the development of identity, in a number of ways. Peter Skryzneckis St Patricks College and Postcard illustrates how individual identity is influenced by belonging. Peter Cowans short story ironically named School uses contrasting techniques and contradictions to show how event though you may belong in one environment you may not in another. These texts emphasize how a sense of belonging can impact in a wide variety of ways on the particular individual. St. Patricks college explores the personas disassociation with his school. The connection he feels with the school are solely the superficial feautures of routine and uniform. The poet makes it clear from the beginning how he feels alienated from the school that his mother insists on him going to, after being caught up in the superficial aspects of the school impressed by the uniform of her employers sons. The only connection he feels is through the superficial features of uniform and routine. At the very start the poet makes clear the personas alienation as it is his mothers desire to the school taken in by the same superficial features, impressed by the uniform of her employers sons. Sckrzynecki makes clear the personas lack of connection from the very beginning. The poet uses impersonal, voices at bus-stops, litanies and hymns, to show emphasis on the distance the persona feels between himself and the school. This delineation is furthered through the technique of a simile, like a foreign tourist, accentuating not only his sense of exclusion, but also his cultural differences. This is additionally emphasised by the insecurty created by the diction uncertain causing the reader to empathise with the alienation experienced by the persona. Sckrzynecki illustrates that despite his continuous efforts learnt my conjugations and christian decorum for homework, the persona still feels no spiritual or emotional connection with the school. The poet emphasises this point through the ominous tone of the darkness around me, experienced by the persona. The tone amplifies the lack of affiliation the persona feels with the school. The poet changes the tone of the poem by implementing humour when the persona confuses the school motto with a bar of soap, to further highlight the personas disassociation. he motto becomes ironic, as it is not until school that he succeeds. The irony symbolises the fact that the persona was unable to achieve a sense of belonging at the school and in hand was unable to achieve a sense of purpose and fulfilment at the school. Sckrzyneckis postcard is a prime example of how to belong to something you must first understand it. The poem explores the personas trapped feeling, caught between his polish heritag e and Australian upbringing. The poem explores the sense of the persona never truly understanding his background so feeling that he could never truly belong in contrast to st Patricks college where the main persona felt disconnected even once having a good understanding into that certain culture. The persona feels no affiliation claiming Warsaw, old town i never knew. This distances himself from his heritage. The defintive diction of never only amplifies his alienation from his past culture. The poet uses the rhetorical question exclaiming in a tone of exasperation whats my choice to be? to demonstrate the inner battle within the persona as he tries to resolve the struggle between his two cultures. The persona thus reflects how a lack of belonging can cause a sense of both confusion and sensation of being lost. The inecsapabilityof the personas dilemma is emphasised throught the again negative diction of haunts. The egative connotation of the word serves to amplify the need to reconcile the two cultures. This id ea is accentuated in the definitive diction of the final line we will meet again leaving the reader unsure as to whether or not the persona will ever sold his troubling dilemma. There are many ways in which a piece of literature can be read and interpreted the short story School by Peter Cowan is one that incorporates reading practices and assumptions. School shows the personas contrasting situation as he feels like he competely belongs in one environment and in another completely on the outside. Red pencil corrections, and they were nothing, related to nothing he knew the people and the town and when he did something they listened and anwered these two statements taken from two conflicting times in the short story show well the different situation the persona finds himself in. The beginning of the story shows great relation to Schryzneckis St patricks College as he seems to just be doing the minmum required from him but never really feeling attached to his school. The story also shares similarities to theme of Post card as both personas desire to be somewhere, one of the situations to feel more connected to thier heritage and in the other to be in a place were they feel more comfortable and welcomed. The above texts depict a range of characters in very different situations but at the same time all experiencing a sense of belonging in one way or another. Althought the ways in which the characters experience belonging is very different, all the texts illustrate the importance of having an understanding into the cultural group they find themselves in for them to have a better chance of belonging. Both Schyzneckis poems show different situations but a similar outcome as in both the persona never feels like he truly belongs. Peter Cowans Short story demonstrates how some people are suited to some environments and will never be suited to others.

Perental Responsibilty Laws Research Paper Example | Topics and Well Written Essays - 1250 words

Perental Responsibilty Laws - Research Paper Example Furthermore, these liabilities do not intrude on the common law responsibilities of the parents that are connected to the failure of parents averting a child’s action that might be in any way harmful. Comparing the common law and the Parental responsibility laws, where the former does not put a parent responsible for their child’s actions by design, the latter acts as a medium where it puts the parent directly responsible for any minimum intentional damage caused by the child (Lehrer 2009). Combining it with criminal justice, Sage (2009) mentions the ‘duty of control’ view in which parents are liable for their children’s action if they have not adequately controlled the child. That is, if the control was adequate, they cannot be answerable. In such an instance, controlling the life of a child is limited to only stopping them from engaging in any criminal behavior. If the dos and don’ts are effectively controlled by the parents, then they are n ot responsible for the crime. According to Dr. Weatherburn (as cited in Loeber and Louber, 1986) in the US research, the criminal behavior is directly related to the parental control. This research stated that the parent factors that make way to such crime include the likes of neglect, conflict and discipline, deviant parental behaviors and attitudes, and family disruption. The research also stated that if the amount of neglected children rises to 1000, then the number of children involved in crime would increase to 256. Thus, with the positive relation revealed, it is eminent to control the above stated parental factors. However, these laws are not implied on the parents until their child reaches the age of 8 and 10. Also, the laws are no more applicable once the child crosses the age of majority which may differ with each border. This law first originated in the forties in the state of Hawaii. After 1846, it became one of the most widely implemented laws; those parents who were re sponsible for the intentional crimes of their children ended up following the statutes of civil liability (Weatherburn, 2004). After it originated in Hawaii, the first state to add to the law was Colorado in 1903. Since then, almost all of the states in the US have adopted such types of laws. The law divides the juvenile crime in two. One is the civil offense and the other is criminal in nature (Weatherburn, 2004). Considering the Australian courts, the Family Law Reform Act was applied in 1995 with several amendments. In 2006, a â€Å"friendly parent† provision was introduced that considered the overall relation each parent had with the other regarding the matters related to children (Benevolent society). As for UK, the first legislation was imposed in 1933 in which those parents whose child made an offence became the subject of penalty. In Ireland, the willful ignorance of parents on the behalf of their children, thus, leading to criminal behavior, is taken into considerati on under the Children Act 2001 (Roth 2006). Therefore, apart from the legislative measures in the above stated countries, it becomes evident that the significance of parent responsibility is becoming increasingly important (Roth 2006). It also becomes apparent that these legislations have been a part of the above mentioned nations for long. However, there was one incident that really gave pace to fighting youth crime. In 1996, one Provenzino case caught the attention of the entire

Social Change Research Paper Example | Topics and Well Written Essays - 1000 words - 1

Social Change - Research Paper Example As an upshot, individuals, communities and group regardless of cultural and geographical restrictions are increasingly drained into channels clear of space and time. Consequently, isolated localities now compose a gamut, and growth across the borders now forms domestic measures. Thus, other than the predominant political and economic aspects, the social impacts globalization has significant in understanding the trends of current time and space (Palier and Bruno, 148). By contrast with earlier epochs, modern armed globalization is astonishingly broad and intensive. It is calculated, for example, in terms of military-political relations, arms sales and universal military invention for the period illustrious by the lack and deficiency of empires, immense supremacy divergence and interstate confrontation and wars. In contrast with previous years there has been a considerable swing in the organization and coordination of defence invention in the course of more broad and rigorous trans-nationalization through regulating and licensing, co-production treaties, subcontracting, joint ventures and mutual alliances. Few nations currently, including America, can assert to have a sovereign military fabrication facility. Therefore, Globalization has promoted universal peace and coexistence among different communities and countries worldwide (Guillà ©n and Mauro, 251). Intercontinental trade has expanded and developed to exceptional levels, both enormously and comparatively in relation to national revenue. In contrast with the nineteenth century, an era characterized by quick trade growth and escalations, Export levels in relation to GDP share currently are much greater and bigger in OECD states. As results of barriers of entry to global trade which have transverse the world, universal markets have materialized for a lot of goods and, gradually more, services (KesiÄ  and Dragan,

Creating an Inclusive School Essay Example | Topics and Well Written Essays - 250 words

Creating an Inclusive School - Essay Example The special classes enable the special case students to access additional education benefits and programs. Rhonda and other special learners should benefit from LRE that allocates extra time for tests and quizzes. This provides adequate time for properly tackling examination questions. The special education teachers should read aloud the test and quiz questions. This will enable easy understanding of examination instructions. The teacher should allow Rhonda and other special learners to utilize the computer in preparing written assignments. This improves the presentation and quality of written assignments. Special learners like Rhonda should be given preferential seating arrangement at the front of the class. This ensures effective hearing and enhances visibility during class lessons. The LRE ensures that parents or guardians of the special learners participate in the learning processes. This is because the parents are provided with extra education materials like textbooks. The education materials are used to guide the special learners during home studies. The school administrator should encourage adoption of two learning classes for special learners; the special and the ordinary class. This will improve the education capabilities of special learners. The administrator should also budget for appropriate resources that enhance learning of special students like

Conceptual Framework in Accounting Board

Conceptual Framework in Accounting Board Introduction A conceptual framework has its basis in a set of concepts. These concepts are linked to a system of methods, behaviors, functions, relationships and objects. The conceptual framework for financial reporting â€Å"†¦..seeks to identify the nature, subject, purpose and broad content of general-purpose financial reporting and the qualitative characteristics that financial information should possess†. (Deegan, 2005, p.1184). It is of fundamental importance to the future development of International Financial Reporting Standards (IFRS). Conceptual framework of an Accounting Board: Defines the objective of financial statements Identifies the qualitative characteristics that make information in financial statements useful Defines the basic elements of financial statements Specify how the elements are recognised and measured in financial statements. The focus of this essay is on conceptual frameworks propounded by Accounting Standards Board (ASB), the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) and also the improvements proposed in the IASB and FASB Joint Discussion Paper. ASB is a subsidiary company of the Financial Reporting Council (FRC) responsible for formulating Financial Reporting Standards. FASB is an Accounting Board that establishes rules governing accounting practices throughout the US. The mission of the FASB is to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information. IASB is the youngest Accounting Board of the three. It was founded on April 1, 2001 as the successor of International Accounting Standards Committee (IASC) based in London, UK. IASB is responsible for setting International Accounting Standards. IASB has adopted many of the regulations of its predecessor. It uses IASCs 1989 ‘Framework for the Preparation and Presentation of Financial Statements’. Thus, IASB’s conceptual framework of accounting standards are outdated as the accounting standards prescribed by IASB reflect the accounting thought in1989. In contrast, ASB pronouncements are more contemporary. IASB and FASB Joint Discussion Paper In October 2004, US FASB and the IASB accepted that their existing frameworks move in different directions and were not complete and up to date. They decided to develop a single common conceptual framework that converges and improves the existing individual conceptual frameworks of the boards. They published a consultative document in 2006 setting out their preliminary views on an enhanced conceptual framework. Differences between Conceptual Frameworks The conceptual frameworks put forward by the three Boards can be compared on the basis of: Purpose of the framework Objectives of financial statements Qualitative characteristics Elements of financial statements Recognition and measurement criteria These are examined in detail below: Purpose of the Framework The three conceptual frameworks have similar purpose. The purpose of each framework is described below: ASB: The framework seeks to describe the fundamental approach propounded by ASB to strengthen the financial statements of profit-oriented entities. It provides a reference point to help ASB in developing new accounting standards and reviewing existing ones. IASB: Like ASB, IASB’s framework also serves as a guide to the Board in developing accounting standards. It also acts as a guide to resolving accounting issues that are not addressed directly in an IAS or IFRS or Interpretation. With a revision to IAS 8 in 2003, the importance of conceptual framework has increased further. The IASB framework applies to all business entities both in the private or public sector. FASB: The purpose of the FASB framework is also to assist standard setters in developing and revising accounting standards. The framework does not override accounting standards, and therefore in this respect it has a lower status than specific accounting standards. The FASB framework applies to both business and not-for-profit entities in the private sector. Despite the similar purpose of all frameworks, the emphasis of the framework differs from board to board. For instance, the IASB framework has a broader purpose than the FASB framework. The IASB framework not only assists IASB in developing or revising accounting standards but also assists preparers, auditors, and users of financial statements. There is also a difference in the status of the frameworks. For instance, the IASB framework is considered at a higher level in its GAAP hierarchy than the FASB framework in the U.S. GAAP hierarchy. The management of entities preparing financial statements under IFRS is expressly required to follow the IASB framework. IASB and FASB Joint Discussion Paper: The Discussion Paper states the purpose of conceptual framework to establish a common framework of the concepts that underlie financial reporting. The common framework is expected to suit the requirements of both FASB and IASB. However, this may lead to a problem. If the arguments contained in the discussion paper are adopted as the common framework, this will distance preparers and auditors as the framework will become theoretical and long and act only as a reference manual for standard setters. Objectives of Financial Statements Conceptual frameworks put forward by Accounting Boards put forward similar objectives of financial statement. ASB: According to ASB â€Å"†¦the objective of financial statements is to provide information about the financial position, performance and the financial adaptability of an enterprise that is useful to a wide range of users† (1999:1) FASB: The FASB framework specify objectives for business entities and non-business entities. According to FASB in SFAC 1 â€Å"†¦financial reporting is not an end in itself but is intended to provide information that is useful in making business and economic decisions†. (1978:9) IASB: According to the IASB’s Framework for the Preparation and Presentation of Financial Statements â€Å"†¦the objective of financial statements is to provide information about the financial position, performance and changes in financial position of an enterprise that is useful to a wide range of users in making economic decisions.† (2001:12)Unlike FASB framework, the IASB framework has a more limited scope. It discusses objectives in the context of business entities only. IASB and FASB Joint Discussion Paper: The discussion paper states that the objectives of financial reporting are to provide information: Useful to present and potential investors and creditors and others in making investment, credit, and similar resource allocation decisions. Useful in assessing cash flow prospects About an entity’s resources, claims to those resources, and changes in resources and claims Despite the similarity of objectives propounded by the various frameworks, the differences may arise due to the focus on users. The focus depends on the body producing the statements and establishing parameters. Qualitative characteristics The conceptual frameworks identify primarily four principal qualitative characteristics in common: Understandability Relevance, Reliability and Comparability. However there are differences in terms of what constitute ‘relevant’ and ‘reliable’ information and which characteristic is more important than others. ASB: The ASB narrow down the scope of their conceptual framework by establishing parameters which clearly defines the inclusions and exclusions. It defines the qualitative characteristics of the information which merits inclusion, for example, relevance, reliability, and comparability. UK ASB treats information to be reliable if it is free from material errors. Though freedom from material error is included as a sub-quality of reliability, the framework excludes verifiability as an essential element for reliability of information. The conceptual framework of ASB favours relevance over reliability if there is a conflict between relevance and reliability concept. IASB: According to IASB, information is relevant when it influences the economic decisions of users and is reliable if it is free from material error and bias and can be depended upon by users to represent events and transactions faithfully. IASB framework treats all four qualitative characteristics as primary qualitative characteristics. It treats materiality of information and its timeliness as a component of relevance. IASB does not give importance to one characteristic over the other. There is sometimes a tradeoff between relevance and reliability and judgement is required to provide the appropriate balance. IASB expects management to exercise prudence or conservatism to provide this balance. FASB: Unlike IASB, FASB framework set out the qualitative characteristics in a hierarchy, treating understandability as a user-specific quality separate from the others, relevance and reliability as the primary qualities, and comparability as a secondary quality. IASB and FASB Joint Discussion Paper: The discussion paper proposes replacing the qualitative characteristic of ‘reliability’ in the current frameworks with ‘faithful representation’. The paper also highlights areas where the qualitative characteristics of both IASB and FASB conceptual framework can be improved. For example, both frameworks emphasise neutrality, prudence or conservatism and expect that the exercise of prudence or conservatism does not allow the deliberate understatement of net assets and profits. However, the hard fact is that a concept of prudence or conservatism is inconsistent with the concept of neutrality. Elements of Financial Statements There are differences, though not major, between frameworks in relation to elements of financial statements ASB: ASB classifies transactions and other events into 5 elements: assets, liabilities, ownership interests, gains and losses. Assets, liabilities and ownership interest are included in the Balance Sheet and gains and losses in the Profit Loss Account. IASB: Like ASB, IASB framework also has 5 elements of financial statements: Assets, Liabilities, Equity, Liabilities, Income and Expenses. The first three elements form a part of the Balance Sheet and the last two a part of the Income Statement or Profit Loss Account. The assets, defined as a resource controlled by the enterprise as a result of past events and from which future economic benefits are expected to flow to the enterprise, has a central role. All other element definitions are based on the definition of assets. FASB: FASB framework has seven elements in all. Elements, such as assets, liabilities, and equity are for describing the financial position. Unlike two elements for IASB, the FASB framework includes five elements relating to financial performance: revenue, gains, expenses, losses, and comprehensive income. Though assets definition is still primary, there are differences in terms of how assets are defined by IASB and FASB. The FASB framework includes â€Å"probable† as part of the definition of assets and liabilities, whereas the IASB framework includes the term in its recognition criteria, and the meaning of the word is not the same. In addition to this, as per IASB, the asset is the resource from which future economic benefits are expected to flow, whereas as per FASB, the asset is the future economic benefits themselves. IASB and FASB Joint Discussion Paper: The discussion paper finds gaps in the existing frameworks in respect of the following aspects of elements of financial statements and requires the converged conceptual framework to focus on these: The distinction between liabilities and equity Definition of a liability The effect of conditions, contingencies, or uncertainties Accounting for contractual rights and obligations Recognition criteria for financial reporting The objective of financial statements is achieved by depicting in the primary financial statements the effects that transactions and other events have on the elements. This process is known as recognition. Frameworks differ with regard to recognition of effects of transactions. ASB: According to ASB framework, if a transaction leads to creation of a new asset or liability or to adds to an existing asset or liability, the effect will be recognised in the balance sheet. This recognition will happen only if there is sufficient evidence that the asset or liability exists and can be measured reliably enough in monetary terms. Except when there has been no change in the total net assets or the whole of the change is the result of capital contributions or distributions, a gain or loss will be recognised at the same time. ASB does not take into account probable effects. IASB: Unlike ASB, IASB framework includes ‘probable’ test for recognizing effects of transactions. For example, the IASB framework requires that an asset is recognised in the balance sheet when it is probable that the future economic benefits will flow to the enterprise and the asset has a cost or value that can be measured reliably. Similarly, a liability is recognised in the balance sheet when it is probable that an outflow of resources embodying economic benefits will result from the settlement of a present obligation and the amount at which the settlement will take place can be measured reliably. FASB: FASB framework also specifies a criteria to be satisfied before items are recognized in the financial statements. The framework also requires that only items that are relevant should be recognised. Like ASB, FASB framework also does not include probability as a recognition criterion. Measurement of the Elements of Financial Statements Measurement of elements of financial statements means assigning a monetary value to it. Frameworks differ on this account. ASB: ASB uses ‘value to the business’ (VTB), or ‘deprival value’ of the asset for measurement of asset. Similarly, liabilities are measured on the basis of the ‘relief value’. Moreover, ASB adopts mixed measurement system as against outdated frameworks that adopt a single consistent system. Mixed measurement system is flexible and allows the historical cost and current value to be changed as accounting thought develops and markets evolve. This implies that the use of current value will become more prevalent as markets develop and evolve. This approach is used by the majority of large UK listed companies and involves measuring some balance sheet categories at historical cost and some at current value. IASB: The IASB Framework acknowledges different measurement bases including: historical cost, current cost, net realisable value, present value. However, it does not recommend a preferred technique for measurement of assets and liabilities. The most common basis of measurement adopted by the framework is historical cost. Thus, there is no formal recognition of a ‘mixed measurement’ system in the framework. This is its biggest drawback and makes it an outdated framework as it belongs to a different period. This approach was abandoned by the ASB in favour of a ‘mixed measurement’ system. Even though many existing IFRSs are based on the concept of ‘fair value’, it is not referred to in the Framework. Again, such an omission suggests that the international framework measurement provisions are limited and out-of-date. FASB: Like IASB, measurement is one of the most underdeveloped areas of FASB framework. FASB frameworks also provides a list of measurement attributes similar to ones prescribed by IASB that are used in practice. However, like IASB, FASB framework does not recommend measurement criteria for any element. In other words, it too lacks fully developed measurement concepts. IASB and FASB Joint Discussion Paper: The discussion paper clearly highlights a need to consider whether the conceptual framework should include not just measurement concepts, but also guidance on the techniques of measurement. Conclusion The conceptual framework(s) contained in the ASB, the FASB, and the IASB have formed the basis of accounting standards for some time. The current IASB and FASB frameworks are increasingly out-of-date, as they ignore many of the developments that have been undertaken by national standards. There are certain limitations that need to addressed in a way that issues that cross-cut across standards are taken care of. For instance, a new framework is required which is not based on a single value-based model but a ‘mixed measurement system’. References Accounting Standards Board. (1999), An Introduction to the Statement of Principles for Financial Reporting, ASB Publications, London. Financial Accounting Standards Board, (2001- 2004) ‘Business Combinations: Purchase Method Procedures and (including Combinations between Mutual Enterprises) Certain Issues Related to the Accounting for and Reporting of Noncontrolling (Minority) Interests Solomons, D. (1988), Guidelines for financial reporting London, UK: ICAEW. Hines, R. (1991). The FASBs conceptual framework, financial accounting and the maintenance of the social world. Accounting, Organisations and Society, 16, 313-331. Research Memorandum (April 2004), Standard-setting and the myth of neutrality : Boundaries, discourse and the exercise of power, accessed from http://www.hull.ac.uk/hubs/05/research/memoranda/Memorandum%2047.pdf, accessed on 18 January 2007.

The Theme of the Veil in W.E.B. Du Bois Souls of Black Folk :: Souls of Black Folk Themes

"For now we see through a glass, darkly" --Isiah 25:7 W.E.B. Du Bois's Souls of Black Folk, a collection of autobiographical and historical essays contains many themes. There is the theme of souls and their attainment of consciousness, the theme of double consciousness and the duality and bifurcation of black life and culture; but one of the most striking themes is that of "the veil." The veil provides a link between the 14 seemingly unconnected essays that make up The Souls of Black Folk. Mentioned at least once in most of the 14 essays it means that, "the Negro is a sort of seventh son, born with a veil, and gifted with second sight in this American world, -a world with yields him no true self-consciousness, but only lets him see himself through the revelation of the other world. It is a peculiar sensation, this double consciousness, this sense of always looking at one's self through the eyes of others."Footnote1 The veil is a metaphor for the separation and invisibility of black life and existence in America and is a reoccurring theme in books abo ut black life in America. Du Bois's veil metaphor, "In those somber forests of his striving his own soul rose before him, and he saw himself, -darkly as though through a veil"Footnote2, is a allusion to Saint Paul's line in Isiah 25:7, "For now we see through a glass, darkly."Footnote3 Saint Paul's use of the veil in Isiah and later in Second Corinthians is similar to Du Bois's use of the metaphor of the veil. Both writers claim that as long as one is wrapped in the veil their attempts to gain self-consciousness will fail because they will always see the image of themselves reflect back to them by others. Du Bois applies this by claiming that as long as on is behind the veil the, "world which yields him no self-consciousness but who only lets him see himself through the revelation of the other world."Footnote4 Saint Paul in Second Corinthians says the way to self consciousness and an understanding lies in, "the veil being taken away, Now the lord is the spirit and where the spirit of the lord is there is liberty." Du Bois does not claim that transcending the veil will lead to a better understanding of the lord but like Saint Paul he finds that only through transcending "the veil" can people achieve liberty and gain self-consciousness. The veil metaphor in Souls of Black Folk is symbolic of the invisibility of blacks in America. Du Bois says that Blacks in America are a forgotten people, "after the Egyptian and Indian, the Greek and Roman, the

Effects of the Colombian Exchange

The Columbian Exchange effected Europe and the Americas similarly and differently in environmental ways such as crops and in demographic ways such as diseases. The Columbian Exchange involved the transfer of lots of people, the exchange of crops, animals and resources that went between the New and Old World. European explorers came over to the Americas and brought things that ultimately helped the Natives to prosper such as new farming techniques, hunting, fighting, and city building these were some of the more demographic effects.Europe also affected the Americas environmentally by bringing foods such as wheat, rye, barley, oats and millet. Just like Europeans, the Americans helped to bring new plants, vegetables, and fruits back to the old world such as corn, tomatoes, and coco beans. Another demographic effect of the Columbian Exchange was diseases. When Europeans explorers came to the Americas they introduced new diseases such as tuberculosis, measles, cholera, typhus, and smallp ox.Of all the exchanges between the Native Americans and Europeans, disease had the most impact. Native Americans also gave the Europeans diseases as well such as Syphilis. The European explorers then brought that disease back to Europe killing many Europeans in the process. The Americans attracted more disease than the Europeans because a majority of the diseases that the Europeans brought over they were already immune to, but the Americans were not. This was a major difference and was the reason for a majority of Native American deaths.An environmental difference between Europe and the Americans was that European explorers brought new cattle over to the New World. The natives had never seen or used European cattle before such as horses, cows, buffalo, and pigs. Many Native Americans abandoned agricultural for the nomadic lifestyle because hunting Buffalo made them far richer. An environmental difference was that New World food was far more caloric than Old World food, so the popul ation doubled. Corn and potatoes could now grow in soil that was useless for Old World crops.Also deforestation occurred in the Americas where it did not occur in Europe. This essentially harmed the environment. People were now beginning to leave Europe and repopulate the New World. The Europeans were able to affect the Europeans demographically by converting mass amounts of Natives to Christianity in the New World. However, Native Americans were not able to convert a large amount of Europeans to their belief. The effects of the Columbian Exchange were overall terrible for the Native Americans and very beneficial to Europeans in the Old World. Effects of the Colombian Exchange The Columbian Exchange effected Europe and the Americas similarly and differently in environmental ways such as crops and in demographic ways such as diseases. The Columbian Exchange involved the transfer of lots of people, the exchange of crops, animals and resources that went between the New and Old World. European explorers came over to the Americas and brought things that ultimately helped the Natives to prosper such as new farming techniques, hunting, fighting, and city building these were some of the more demographic effects.Europe also affected the Americas environmentally by bringing foods such as wheat, rye, barley, oats and millet. Just like Europeans, the Americans helped to bring new plants, vegetables, and fruits back to the old world such as corn, tomatoes, and coco beans. Another demographic effect of the Columbian Exchange was diseases. When Europeans explorers came to the Americas they introduced new diseases such as tuberculosis, measles, cholera, typhus, and smallp ox.Of all the exchanges between the Native Americans and Europeans, disease had the most impact. Native Americans also gave the Europeans diseases as well such as Syphilis. The European explorers then brought that disease back to Europe killing many Europeans in the process. The Americans attracted more disease than the Europeans because a majority of the diseases that the Europeans brought over they were already immune to, but the Americans were not. This was a major difference and was the reason for a majority of Native American deaths.An environmental difference between Europe and the Americans was that European explorers brought new cattle over to the New World. The natives had never seen or used European cattle before such as horses, cows, buffalo, and pigs. Many Native Americans abandoned agricultural for the nomadic lifestyle because hunting Buffalo made them far richer. An environmental difference was that New World food was far more caloric than Old World food, so the popul ation doubled. Corn and potatoes could now grow in soil that was useless for Old World crops.Also deforestation occurred in the Americas where it did not occur in Europe. This essentially harmed the environment. People were now beginning to leave Europe and repopulate the New World. The Europeans were able to affect the Europeans demographically by converting mass amounts of Natives to Christianity in the New World. However, Native Americans were not able to convert a large amount of Europeans to their belief. The effects of the Columbian Exchange were overall terrible for the Native Americans and very beneficial to Europeans in the Old World.

Free Essays on Old English

Historical Background In B.C. the introduction of literary civilization was introduced to Britain. The first settler on this island was Caesar. It was then invaded by the Romans and the Britons. The invasion lasted until A.D., when Emperor Claudius took rule. That’s when Britain became under Roman rule, both politically and militarily. With the Romans ruling, change was constant. Education and schooling became a key factor, with the church playing a major role. Britain was then invaded by the Anglo-Saxon and the Jutes. The result of these invasions was four main nations, English, British, Picts and Scots. Each of which carried their own language and culture. One common unit was the Latin language. Another language that became was the Celtic, but that didn’t survive. Later the English drove out the Britons, which communication didn’t last. Slowly, the English became more developed which made them more powerful. In 739 the English civilization was threatened by the Norwegian sea-raiders. In 870 they attacked and were defeated by King Alfred. During the Anglo-Saxon period, church was the most powerful force. Scriptural writing was used in that time. The Norman Conquest and Later The Norman Conquest took place in 1066, which were the descendants of Scandinavians. Through French the Normans invaded Britain. This resulted in the French language and culture, which made it as important as the English. Language was divided, Latin for learning, old English for speaking and writing. Whereas law and government was in French. In the Middle Ages French entered the literature. This changed the grammar of English. The French created one kingdom from many. William the conqueror’s method of asserting his power was orderly, simple, autocratic and novel to the English. He declared everything the king’s. by the fourteenth century the English kingdom was at it’s height of political strength and economic growth. Education was a... Free Essays on Old English Free Essays on Old English Historical Background In B.C. the introduction of literary civilization was introduced to Britain. The first settler on this island was Caesar. It was then invaded by the Romans and the Britons. The invasion lasted until A.D., when Emperor Claudius took rule. That’s when Britain became under Roman rule, both politically and militarily. With the Romans ruling, change was constant. Education and schooling became a key factor, with the church playing a major role. Britain was then invaded by the Anglo-Saxon and the Jutes. The result of these invasions was four main nations, English, British, Picts and Scots. Each of which carried their own language and culture. One common unit was the Latin language. Another language that became was the Celtic, but that didn’t survive. Later the English drove out the Britons, which communication didn’t last. Slowly, the English became more developed which made them more powerful. In 739 the English civilization was threatened by the Norwegian sea-raiders. In 870 they attacked and were defeated by King Alfred. During the Anglo-Saxon period, church was the most powerful force. Scriptural writing was used in that time. The Norman Conquest and Later The Norman Conquest took place in 1066, which were the descendants of Scandinavians. Through French the Normans invaded Britain. This resulted in the French language and culture, which made it as important as the English. Language was divided, Latin for learning, old English for speaking and writing. Whereas law and government was in French. In the Middle Ages French entered the literature. This changed the grammar of English. The French created one kingdom from many. William the conqueror’s method of asserting his power was orderly, simple, autocratic and novel to the English. He declared everything the king’s. by the fourteenth century the English kingdom was at it’s height of political strength and economic growth. Education was a...

Sentence Adverbs

Sentence Adverbs Sentence Adverbs Sentence Adverbs By Maeve Maddox Not all adverbs end in -ly, but many do. Like all adverbs, -ly adverbs are used to add meaning to verbs, adjectives, and other adverbs. For example: Jones deals honestly with all his customers. (adverb modifying the verb deals) The lecture on adiabatic and isochoric kinetics was mercifully brief. (adverb modifying the adjective brief) The concert is over. You have arrived unfortunately late. (adverb modifying the adverb late) Some -ly adverbs can also be used to modify an entire sentence. For example: Honestly, most television comedies are unbearably vulgar. (adverb modifying entire sentence) Mercifully, the blast was prevented by the swift arrival of the fire brigade. (adverb modifying entire sentence) Fortunately, the ship stayed afloat long enough for all the passengers to be rescued. (adverb modifying entire sentence) In each of these examples, the adverb at the beginning of the sentence is set off by a comma and conveys the attitude of the speaker toward the entire thought being expressed. Generally speaking (as opposed to more precise classifications in linguistics) adverbs used in this way are called â€Å"sentence adverbs.† Here is a list of other adverbs that may be used as sentence adverbs: actually apparently basically briefly certainly clearly conceivably confidentially curiously evidently hopefully ideally incidentally interestingly ironically naturally presumably regrettably seriously surprisingly thankfully truthfully Note: Some last-ditch language sticklers reject the right of hopefully to be included in this list. According to these cranky holdouts, the only meaning for hopefully that â€Å"careful writers† should recognize is â€Å"with hope,† as in â€Å"My dog Cash stared hopefully at the treat jar.† They reject the notion that hopefully can also be used to introduce a sentence with the sense of â€Å"I hope† or â€Å"it is to be hoped,† as in this sentence: â€Å"Hopefully, the new millage will pass, and we can expand the library.† English speakers have been using hopefully as a sentence adverb for eighty years at least- possibly longer. â€Å"Careful writers† may continue to avoid its use as they wish, but ridiculing its use by others is bad form. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Grammar category, check our popular posts, or choose a related post below:15 Terms for Those Who Tell the Future25 Russian Words Used in English (and 25 More That Should Be)Epidemic vs. Pandemic vs. Endemic

School corporal punishment Research Paper Example | Topics and Well Written Essays - 1250 words

School corporal punishment - Research Paper Example Many nations however have enacted legislations against its use while others still legalise it. In United States for example, about 20 states have it as a legal form of instilling discipline in schools (Human Rights Watch 36). This practice has received increased condemnation in the last 40 years from child rights activists and the general public but some people still advocate for its use. This paper looks into pros and cons of corporal punishment in schools while shedding light on how teachers can slowly remove its reliance as a disciplinary measure. ARGUMENTS FOR CORPORAL PUNISHMENT By use of corporal punishment students are made aware that there is an authority figure. This helps in ensuring that students respect the elder people in the society and it also draws a line between who is in authority as far as classroom management is concerned. In other instances students hail from quite lenient families who end up spoiling them. They therefore require someone to set them back on the r ight path of good discipline and respect for authority. In some regions dropping of corporal punishment in schools was followed by considerable decline in performance and heightened indiscipline among students. This is the case of Britain where teachers complained a great deal after its abolishment was followed by general decline in performance in many schools (Council of Europe 24). Corporal punishment acts as a motivation towards performance and as such it ought to be used where necessary so as to attain desirable results (27). Teachers are trained professionals who are also adults and they know what level of corporal punishment is appropriate for who and when. They should therefore be left to play their part and if they find this kind of punishment to be appropriate, then they can go ahead with it. This also shows that it is not a form of abuse to students as it is just punishment to an indiscipline student from a responsible teacher. Immediate physical punishment is more prefera ble than suspension or expulsion since after a few strokes a student goes on with their normal learning activities. The former two forms of punishment interrupt a students learning schedule. Misbehaving students are easily rewarded by suspensions due to the free time they are allowed to stay at home (54). These kinds of children usually stay home alone while their parents are at work and can easily indulge in further naughtiness. ARGUMENTS AGAINST CORPORAL PUNISHMENT Physical punishment opens doors for abuse and leads to battery tendencies in children. There is a thin line between punishment and abuse and teachers usually cross this line as they wish where the law allows for corporal punishment. Corporal punishment degrades students a great deal as others mock them for being punished. This brings shame to them and if this happens constantly, these students result to having low self esteem. Such a student is lowly motivated to learn or even conduct themselves in a disciplined manner. This type of punishment has many negative impacts psychologically (Human Rights Watch 92). Anxiety is one of them because students tend to become scared of their teachers in the classroom especially when punishment is imminent from something they had done earlier e.g. failure to have finished yesterday’s homework. Other psychological effects are rigidity, inhibition and depression all of which have far reaching consequences on a student’

Theme 2 Essay Example | Topics and Well Written Essays - 1000 words

Theme 2 - Essay Example The â€Å"Tale of Kieu† is a typical example that exemplifies the concept of morality within a literary piece. The poem tackles the concept of morality in differing dimensions as displayed by different characters in the play. Depending on one’s school of thought in evaluating the concept of morality, â€Å"The Tale of Kieu† can largely be considered as an immoral piece that exposes the societal immoral acts through relationships and promises in a larger societal set up. My argument to justify this line of thought is largely influenced after examining the characters and behaviors of the main protagonist, Kieu, Kim and Thu and their liberal actions in the entire poem. I therefore strongly argue that â€Å"The Tale of Kieu† points out the conflicting merits imposed on people and the way these merits affected their immoral lives in the years to come. (Du) Morality is one of the key themes in controversy of events surrounding â€Å"The Tale of Kieu†. It is a usual thing that fundamental moral acts largely involve the keeping of promises, being steadfast during times of opposition, and due unselfishness concerning being accommodating to others opinions and suggestions. Emanating from that basic understanding one may be at a crossroads in solving the moral equation of Kieu and other characters as exemplified in this poem. As such, one would commonly ask, is â€Å"The Tale of Kieu† an ideal moral poem? In my personal opinion, the poem just displays how many people in the real world can do â€Å"whatever they can get their hands on† so that they get what they desire even if their actions considerably affect those around them. The fascinating evidence in the story undoubtedly justifies my line of thought, as â€Å"The Tale of Kieu† is not that moral piece as some may argue. For instance, Kim Throng is displayed as a young, brilliant of mind man who desires Kieu. He is riches and sets out to love Kieu. In one instanc e, we are told how the two lovebirds go out to bond their relationship. Kim pours out his heart to Kieu and asserts, â€Å"Let's pledge our troth with something† (line 341) which Kieu responds, â€Å"to your kind bosom†¦ I’ll etch your word, our troth, in stone and bronze.† (Line 352) The above statement sought to re-affirm each other’s promise. Kieu further consolidates this promise by saying that â€Å"while am alive you’ll sometimes get your due† (line 522) suggesting a long trusted mutual relationship between the two lovers, and their intention of keeping the promise and living by the morality principle they swore. However, on their first date, we see Kim making sexual advances towards Kieu, was this action justified, being that both of them were not married? Keeping this purity until marriage was a noble thing to do as they both made vows to each other. In fact, it takes the efforts of Kieu to remind Kim of the noble vow they swore that they would keep the sexual affair issue until marriage. Immediately two issues emerge from the above analysis, Kim considerably displays immoral acts while Kieu is the moral one trying to live by the principles of their vow. The moral principle requires making a promise and keeping that particular promise irrespective the social circumstances and situations one finds him or herself. Kim and Kieu had made a promise to marry each other and