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Accounting theory.

A careful look into the development of the accounting practice over the course of recent time reveals its reactive nature to the various economic forces. Inflation is one of these forces, and as much as accountants have tried to ignore its effects on various aspects of accounting, it is now deemed impossible to do so without affecting the integrity of the practice. Up to the beginning of this century, asset valuation and income measurement took little interest in the impact of economic forces such as inflation. In 1939, Canning suggested the inclusion of the impacts of such phenomena in making asset valuation so that ‘truth in accounting’ could be achieved. His idea was that activities such as asset valuation and income measurement had to include the impact of inflation in order for true values to be established.

After World War 2 came to an end, many economic hardships affected the values of assets and establishment of income. When income ‘at leaving time’ and ‘time of beginning’ were compared, the change in their values was considered the income, but the effects of the surrounding economic conditions – such as inflation – had to be included in the accounting process to establish the true value of the person or organization. This problem became more protracted in business organizations where there were decision-making processes and long term strategy implementation. This is the reason inflation, or a fall in the value of assets, should be factored in asset valuation and income measurement. It is important in establishing the true value of assets and/or income.

According to historical cost accounting, the monetary unit of an asset is its unit of account. Unfortunately, since monetary value is subject to inflation, this exposes crucial accounting processes such as asset valuation and income measurement to errors meaning historical cost accounting is obsolete from an ‘accounting-and-inflation’ point of view.

Political-economic theories of accounting relate to the outer ring of factors that might have a somewhat distant, but direct influence on the accounting practice as well as its results. Political-economic refers to the mix of economic, political, and social influences that surround man and influence, directly or indirectly, his activities (Gray et. al 47). Since economic activity is not exclusive of these three influences, its investigation and analysis in form of accounting cannot feign ignorance to these important factors since they influence not only the investigative (or analytical) process, but all human life.

The product of accounting as a practice therefore take a lot more into consideration than the factors of an organization’s production cycle or accounting period. The resultant reports, though not explicitly, take into consideration the interplay between the organization they represent and its political-economic environment, which is what the political-economic theories try to explain. They are divided into two streams; classical and bourgeois. The first is based on Karl Marx’s analysis of the social class struggles and inequality. The later one relies on the ignorance towards social class in favor of a more pluralistic set up.

Capitalism is a political-economic system of rule in which the government releases the factors of production to whoever can use them to benefit themselves. As much the government plays a monitoring role, some discrepancies exist in the system of rule. A good example is an ever widening gap between the rich and poor. This closely relates to political economic theories of accounting since accounting also takes into consideration the same influences that capitalism does – the social, economic, and political factors of production.

The epistemology concept refers to the study of human methods of acquiring knowledge. In applying this to accounting theory, we strive to understand the erratic nature of accounting theory. We might use epistemology to try and create useful relationships between the quantitative and qualitative aspects of financial accounting, and the erratic behavior of budgetary control in management accounting. So, epistemology provides a good way of trying to understand the defined and conformal, in the background of erratic human behavior from an accounting perspective.

Three epistemologies that might be applied with regard to accounting theory are; scientific methodology, empirical study, and historical practice or evolutionary approach. The first is purely scientific in its approach with theories and scholars trying to justify the need to establish the actual and nominal values of assets for example. The second is purely concerned with the qualitative and quantitative aspects of accounting theory and its development. The last is a historical approach at trying to understand the evolution of accounting as a practice and its underlying principles and theories.

Both economic and accounting theories are related in many ways, the most common of which is in their areas of interest. The first theory explains the existence and distribution of commercial goods among consumers. The second theory explains the theories, methodologies, and frameworks utilized in the application and study of financial principles. It is evident from these definitions that the second theory underpins the first since financial principles guide the manufacture and acquisition of commercial goods. The consumption processes heavily relies upon economic income since this determines the ability to purchase commercial goods. Without an income, it is almost impossible to buy goods made and distributed for commercial purposes. In addition, economic assets are bought with the same income with the intention of benefiting the owner in the future. Accounting theory has ways of valuing these assets and incomes, but the process is useless without the chain of distribution that ensures they reach customer and consumers in the first place.

Moral and Non-Moral Standards

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Introduction

Every action taken by a person directly stirs a corresponding reaction, but of different nature. The build up of the reaction depends on the emotions which are also different in each personality, but can be controlled by some customs, moral codes and laws. Moral standards are these constrictions that force some stabilizing effects on the behavior of people and enhance coexisting survival of individuals or people within a community. They are like vehicles that carry loads of codes and rules that guide a society (Moser & Carson, 2011). Non moral standards on the other hand are not corrective in nature since they are not directed by morals or ethics of right and wrong. The distinction between the moral and the non moral standards may be very minimal. Nonetheless, this paper seeks to analyses the existing variations between the moral and non moral standard in view of intertwining them according to various societal ethics.

Discussion

Conformity to the societal expected codes of behaviors and conducts is to a large extent what determines a person’s values in terms of morals and principles of that society. The term morality may well be used in ethics as codes of value measurements, but is defined by the specific norms and standards by which the people live and are expected to coexist (Moyers, 2006). They can be in the form of the laid rules and regulations of an institution, expectation of some modes of behavior in some distinct group, or it can be the means of separating the good people out of the bad.

Time and situational variations evolved from a life where moral standards are derived from the family, friends and the various societal groups. It has come to a life where experience, learning and intellectual developments that would enable a person to automatically conform to the expected standards (Steins, 2007). While matters of considerate benefits or damages to the welfare of human existence are the matters of moral standards, the non moral standards are involved with the standards that are used to decide and judge the bad and the good, the legal right and the wrong in the society.

Moral values persuade a person to be obligated to some duty or responsibility even if they are in perfect conflict with their self interest or other non moral values. However, the non moral values have no restriction whatsoever as long as the person is deemed satisfied by what she or he has done at self interest level. It is not easy for an organization to authoritatively or smoothly try to change or form moral standards based on its own decision and adequately provide valid reasons that would support and justify that. This explains the fact that these standards implication supports and justifications, hence their being accepted as binding, right and of beneficial to the whole humanity (Timmons, 2013). Modern ethicists look at moral obligations and standards beyond the normal association with religion, but associate it with behaviors which are accordingly as per the society.

According to Gerb (2005), moral standards are attached or associated with some emotions and vocabulary which are deemed special in their components and meanings. It is true that every act, verbal or non verbal, have its consequences. The consequences of guilty conscience are shame and impartial involvements with activities of societal betterment. At the same time acts that are supposed to fulfill self interests no matter the cost to the welfare of others in the society are non moral acts and non moral standards are used to judge them. Shaw (2011) acknowledge also that not all the professional codes of conducts are of moral standards or obligations since they are basically placed for the benefit of the company or the organization and the moral principle of different people counteract in such places.

Conclusion

The purity of the morals may be mixed with non moral characteristics, but through moral observations and the will to follow its standards the broad perspective of good morality have proven critical to help all. One major factor is therefore thee experience, how we were brought up, the behaviors around us and our culture have various influences on moral and non moral principles.

References

Conference on Values, Rational Choice, and the Will, & Chan, D. K. (2008). Moral psychology today: Essays on values, rational choice, and the will. Berlin?: Springer.

DiMauro, L., & Grant, T. (2006). Ethics. Detroit: Greenhaven Press.

Gert, B. (2005). Morality: Its nature and justification. Oxford: Oxford University Press.

Moser, P. K., & Carson, T. L. (2011). Moral relativism: a reader. New York, NY: Oxford University Press.

Moyers, T. L. (2006). Wanderings: Exploring moral landscapes past and present. Lanham, Md. [u.a.: Univ. Press of America.

Shaw, W. H. (2011). Business ethics. Boston, MA: Wadsworth/Cengage Learning.

Steins, R. (2007). Morality. New York: Rosen Pub. Group.

Timmons, M. (2013). Moral theory: An introduction. Lanham, Md. : Rowman & Littlefield Publishers.

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Moral Epistemology

Introduction

In most instances, humans are usually faced with a host of moral dilemmas in their day to day experiences and general life. Just like other disciplines, most of the activities that occur in the field of real estate tend to raise various moral concerns. These are wide and varied and range form policy formulation, implementation and enforcement to normal interactions, decision making and environmental issues. Certainly, professionals and learners are compelled to make various moral decisions in a bit to resolve the emergent issues amicably.

However, the process of decision making raises different questions with respect to their justification. Put differently, the decision making process is compounded by inconsistencies regarding how the respective persons classify the activities as being either right or wrong, good or bad, noble or base, virtuous or vicious and just or unjust. Of great reference however is the degree of how just such knowledge is and how this can be ascertained. Of course this differs significantly from how other social and or scientific concerns are perceived. It is against this background that this paper provides an analysis of knowledge and justification concerns in light of Hume and Kant.

In his review, Treatise, Hume indicates that the concept of morality is invaluable and it superseded all other aspects of humanity (Baier, 1991). From a historical point of view, determination of how to live and interact within the social sphere was influenced by the need to live a satisfactory life. Notably, this has intrinsic benefits and it implies that measures are undertaken to eliminate any possibilities of infringing upon the lives of others. With time, the basic assumptions that there was a distinct way of life that was considered to be moral and that God was the source of all morals was questioned over time. This according to Baier (1994) culminated in the rise of modern ethics. This did not impact significantly on the original thought that morality at this time was perceived to comprise acts that enhanced happiness and pleasure. It is at this point that the discipline was further analyzed by Hume and Kant.

Hume’s school of thought is based on the realization that reason can never be the sole cause of action. According to him, desire and or feelings are responsible for the different actions that humans engage in. In this consideration therefore, Norton (1993) indicates that Hume maintained that feelings influence human morality. This is to a certain extend true because feelings and the desires to attain certain statuses always influence humans to behave in particular manner. For instance, it is agreed that if the policies governing environmental planning were absent, developers that are desperate for wealth would seldom put in consideration the required standards. Bricke (1996) indicates that Hume’s morality is fundamentally virtue centered. Human traits or activity act as a basement upon which morality is determined. Hume thus explores a wide range of virtues in a bit to determine whether they are virtuous or not. From a personal point of view, this approach can be considered to be efficient because actions rather than thoughts impact on human relationships.

Unlike Hume, Kant considered morality in light of moral law. According to Guyer (2005), this law was applicable to all segments of the society and at any given time. It imposes to humans absolute duties. Humans in this regard are compelled to align their actions to universal expectations. Notably, the inability to align one’s activities to universal laws that are legally presented s rights and entitlements culminates in infringement upon an individual’s way of life. This is immoral especially considering the fact that fundamentally, morality is derived on the need to enhance happiness and pleasure. However, it is worth appreciating that all these factors needed to be integrated accordingly in order to strengthen this school of thought. From Kant’s point of view, human actions or ethics could be based entirely on reason. At this point, the concept of will can be considered to be the main difference between Kant’s and Hume’s viewpoints.

Kant considered the human will to have absolute autonomy. The fact that it can not be influenced or motivated by any external factor implies that resultant actions can be solely depended on reason (Moser & Vander Nat, 2003). In contrast, Hume considered desire and feelings to influence reason in different ways. In this regard, Hume argued that reason is fundamental in discovering the causes of pain as well as pleasure whose prospects also cause action. In other words, pleasure and pain according to Hume also motivate action (Baillie, 2000). Thus the aspect of morality in this regard is influenced by three main factors whose interplay determines the nature of actions that an individual engages in. This is a rational approach that appreciates the role of internal as well as external factors. From a practical point of view, it can be ascertained that human activities is a complex conception that tends to be influenced by various intricate and augmenting factors.

In his research, Bricke (1996) also cites that while Kant grounds his morality conception on priori principles, Hume’s approach to ethics is empirical and experimental in nature. It is presented as being different from other aspects such as religion and the influence of the higher power. Also, Kant lays particular emphasis on the importance of duty. Hume on the other hand considers this a secondary and not primary motive (Ameriks, 2006). Kant believed that morality enabled one to attain the desirable status of utmost goodness. This has intrinsic goodness that is characterized by a maximal and universal virtue and happiness. This is true in the sense that only virtuous activities can culminate to a highest degree of happiness. The feeling has inherent benefits that range from happiness to satisfaction. For example, upholding of justice and social values usually makes one to experience feelings of comfort and satisfaction. Exploitation and injustice on the other hand triggers feelings of guilt that compromise the level of happiness that the given individual experiences.

Conclusion

In sum, it can be ascertained that justification of ethical knowledge dates back to historical times. Initially, virtuous behavior was considered an essential ethical element. Through time, aspects of God being the source of morality, happiness and pleasure were held in high regard. Although the schools of thought that were put forward by Kant and Hume differ considerably, it is worth noting that they consider actions to be the sole determinants of morals. In addition, both philosophers consider reason to influence morality at different degrees. The only shortcoming that needs to be bridged by the philosophers pertains to the need to reconcile the inherent gaps with respect to integration of different factors whose interplay determines the ultimate nature of morality. Nonetheless, the mentioned reasons contribute significantly to justification of morality.

Matrix

Approaches to Epistemology Implications

Rationalism Personal acts need to be harmonic to universal laws

Some types of knowledge are factual, they can not be changed

We need to be held responsible for the consequences of our acts

Empiricism Our sensory system alerts us to behave in a certain manner; we need to be observant

Statistics and other forms of data can enable us to make predictions accordingly. These should then determine our course of action

Truth is also determined through criticism

Source: Norton (1993)

References

Ameriks, K. (2006). Kant and the Historical Turn: Philosophy as Critical Interpretation. Oxford: Clarendon Press.

Baier, A. (1991). A Progress of the Sentiments: Reflection on Hume’s Treatise. Cambridge Mass: Harvard University Press.

Baier, A. (1994). Moral Prejudices. Cambridge: Mass University Press.

Baillie, J. (2000). Hume on Morality. London: New York.

Beck, L. (1978). Essays on Kant and Hume. London: Yale University Press.

Bricke, J. (1996). Mind and Morality. Oxford: Clarendon Press.

Guyer, P. (2005). Knowledge, Reason and Taste. Kant’s Responses to Hume. Princeton: University Press.

Hare, J. (1996). The Moral Gap. Oxford: Clarendon Press.

Moser, P. & Vander Nat, A. (2003). Human Knowledge: Classical and Contemporary Approaches. Oxford: University Press.

Norton, D. (1993). The Cambridge Companion to Hume. Cambridge: University Press.

Module Five Problem Set Questions T-Tests

Jason Wilkerson

SNHU

October 4, 2014

QUESTION 1

SPSS output:

Results write-up:

An independent samples t-test was run to determine whether the recall of colors is affected by vividness of visual imagery. The study established that there are 15 participants who had a vivid visual imagery and they had on average 12.53 number of colors recalled with a standard deviation of 4.596. There are 15 participants with less vivid visual imagery, and had, on average 8.13 number of colors recalled with a standard deviation of 4.015.

The significance of Levene’s test is 0.495 which is greater than our alpha, 0.01, and thus we assume the variables are equal with a t value of 2.792 with 28 degrees of freedom. The two tailed mean value associated with the test is 0.009 which is less than the alpha 0.01 and thus we can affirm the null hypothesis that suggests vividness of visual imagery does not enhance recall of colors. An equal variances t test failed to reveal a statistically reliable difference between the mean number of participants with vivid visual imagery and less vivid visual imagery.

Some of the limitations that deter me from concluding that the visual imagery causes improved color recall include: the significance of Levene’s test is higher than our alpha which prompts us to support the null hypothesis that suggests otherwise.

QUESTION 2

SPSS output:

Results write-up:

The mean of the traditional method is 76.88 with a standard deviation of 10.274 for 8 students. The average for 8 students who took the new method is 85.38 with a standard deviation of 11.550.

The 99% confidence interval for the population difference of the two teaching methods is 0.055. This means that there is no statistically significant difference between the two teaching methods since the significance 2-tailed is greater than 0.01. Hence the difference between the scores is not as a result of change in method.

Questions to Consider

Now that you have completed this module, consider the following questions and be prepared to discuss them in a conference:

Some writers argue that planning messages wastes time because they inevitably change their plans as they go along. How would you respond to this argument?

I would simply say if you did not originally have a plan then how do you want to get to the end goal? If plans change and evolve then that is a good thing for your business because you can adapt and become better and better. I would prefer to have an original plan that only became better as more time went past. I think it would be a good idea to keep track of the different plans that you had so that you can see how much you evolved and became better through the process.

What do you need to know in order to develop an audience profile?

I would want to know what the common interests of the audience were. If you were going to be giving a business presentation on planning how to give presentation to a group of Nasa employees it might be a good idea to bring an aspect that would interest everyone into the equation. I think it always makes sense to profile your audience and taylor your message to whatever interests them.

What role does revision play in the writing process?

Revision plays the role of making your writing and message more clear and concise. What you might have come up with originally may have not been what you wanted to say exactly. When you have an opportunity to go over your writing again that allows you to read what you have said previously, and understand what exactly you are trying to convey to your audience. It is always a good idea to reread your material and be sure of exactly what you are trying to communicate

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Module IV Part II

1) (A) The Goldstein’s canal ray experiment

Goldstein’s canal experiment is an experiment that was conducted by a German scientist in the year 1886 which brought about the discovery of another subatomic particle known as a proton. The scientist, Eugene Goldstein applied a high voltage discharge across a perforated cathode towards the anode where some light could be seen illuminating from the holes on the cathode in the opposite direction of the charge applied which was red on the fluorescent tube.

The rays that were observed moving from the anode through the holes on the cathode were discovered to be positively charged hence the ability to move in the opposite direction thus the name ‘canal rays’. This led to the discovery of the protons from the anode. He also realized that the charge by the mass ratio of the protons was different for different elements while the charge per mass ratio of the electrons was the same.

Rutherford who had discovered the existence of a nucleus was able to know of the existence of a proton by bombarding different elements like oxygen or aluminum with the high energy alpha particles which would result in the disintegration and production of positively charged particles. The Alpha particles that were also discovered by Rutherford and give positive integer led to the conclusion of the emitted positive particles to be protons.

Neutron discovery by James Chadwick was done in the 1930s where he observed a very high penetration of a particle through a lead shield. He bombarded a beryllium particle with an alpha particle. The experiment gave a particle of almost the same mass as a proton, which was first thought to be a gamma particle, but it had no charge and its rate of penetration was higher than gamma particle. Thus the experiment brought forth the neutron particle.

B) Apply the scientific method to Chadwick’s experiment. Describe Chadwick’s experiment, conclusion, etc. according to the scientific “Algorithms”

Observe

Chadwick with the discovery of a proton realized that there was another particle in the nucleus other than a proton Question and research

Chadwick entailed finding the other particle by determining the characteristics of the new particle and how it differs from the available particles

Hypothesis and prediction

He determined the rate at which it could penetrate, and the charge it carries which would differ from the properties of the other particles

Test

Chadwick produced the particle by bombarding a beryllium particle with an alpha particle and let it pass through a lead shield

Findings

After trials and tests, he realized that the particle had no charge, had the same mass as a proton, and could easily penetrate a lead shield hence was proven to be a neutron

3a) Alpha decay

It is a radioactive process in which an atomic nucleus emits an alpha particle and itself is transformed into another atomic nucleus. It is caused by the columbic repulsion between the alpha particle and the nucleus constitutes.

b)Beta decay

When an atomic nucleus transforms due to too many protons or neutrons then a beta particle is mitted and a neutron or proton decays to an electron or an antineutron

c)Gamma decay

This type of decay underdoes in the nucleus where some form of energy is produced but no particle is emitted

d) Nuclear half-life

It is the amount of time that is required for nuclei to transform to other nuclei by producing a particle and some form of energy

4. To balance the fission equation two particles of 1???? particle be required on the gap. This is because during fission a large nucleus is split into a small nucleus releasing some energy and neutron particles hence only the mass sum of the nucleus is affected and not the atomic sum.

Works cited

“Anode Rays Experiment by Sir Eugen Goldstein / Anode Ray Tube Experiment / Discovery of Proton.” Www.youtube.com, www.youtube.com/watch?v=4L-t0ELYve4. Accessed 14 Apr. 2021.“UCSB Science Line.” Ucsb.edu, 2018, scienceline.ucsb.edu/getkey.php?key=6250.“Home – TUM FRMII.” Www.frm2.Tum.de, www.frm2.tum.de/en/home/. Accessed 14 Apr. 2021.‌

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Component Systems Module

Schedule:

After deadline.Ended 09/01/2013 11:59 PM EDT

Started:08/30/2013 9:45 PM EDT

Submitted:08/30/2013 10:26 PM EDT

Score:100%

Points:100 out of 100

Question 1

Points: 10 out of 10

What is a system unit?

 a circuit board to which many electronic components are attached

 a component of the processor that directs and coordinates most computer operations

 a device that interprets and carries out the basic instructions used to operate the computer

 a case containing the electronic components of the computer used to process data

Feedback

Correct. The system unit consists of the case and the internal components used to process data into information.

Question 2

Points: 10 out of 10

What are the two main components of the central processing unit (CPU)?

 the memory chips and memory slots

 the control unit and arithmetic logic unit

 the chip and the system clock

 the expansion slots and motherboard

Feedback

Correct. The control units retrieves instructions and returns results to memory. The arithmetic logic unit processes data into information.

Question 3

Points: 10 out of 10

RAM is a form of

 non-volatile memory

 volatile memory

Feedback

Correct. The data stored in RAM is lost when the computer is turned off.

Question 4

Points: 10 out of 10

The function of the system clock is to:

 speed up retrieval of data from the hard drive

 control the timing of all computer operations.

 display the date and time.

 control the refresh rate of the monitor

Feedback

Correct. The system clock works with the CPU to regulate the speed at which data is retrieved and processed within the CPU.

Question 5

Points: 10 out of 10

Which component controls the timing of all computer operations?

 the system clock

 the ALU

 the memory modules

 the CPU

Feedback

Correct. The system clock is the quartz crystal circuit that controls the timing of computer operations.

Question 6

Points: 10 out of 10

What is the purpose of a port?

 Ports are used to interpret and coordinate all signals in the computer.

 Ports are used to join a cable to a peripheral.

 Ports provide high-speed storage locations for sensitive data.

 Ports provide memory locations for video and audio files.

Feedback

Correct. Ports are on the outside of the computer case. Cables and cords are plugged into ports. Peripherals such as USB devices are connected to the computer through ports.

Question 7

Points: 10 out of 10

The , sometimes called the system board, is the main circuit board of the system unit.

Feedback

Correct. The term “motherboard” is used to reference the primary circuit board in the computer, much in the way “motherlode” and “mothership” refer to primary components in those contexts. Other circuit boards that attach to the motherboard are sometimes called “daughterboards.”

Question 8

Points: 10 out of 10

Which of the following is true?

 Nonvolatile memory is temporary.

 The contents of nonvolatile memory are lost when the computer’s power is turned off.

 The contents of volatile memory are lost when the computer’s power is turned off.

 Volatile memory is permanent.

Feedback

Correct. “Volatile” means changeable, and volatile memory is erased when the power is turned off.

Question 9

Points: 10 out of 10

An external component such as a mouse, monitor, or printer is called a 

Feedback

Correct. A peripheral is an external component that attaches to the system unit via cables, cords, or USB-type connectors.

Question 10

Points: 10 out of 10

If you often play the latest computer games on your PC, which of the following would you consider the most critical components of the PC?

 the weight and size of your PC

 sophisticated graphics and sound adapter cards

 processor speed and amount of RAM

 A and B

 B and C

Feedback

Correct. In order to fully enjoy video games, appropriate graphics and sound cards are needed along with adequate speed and RAM for processing.

Close

CHAMLIN

Fundamental Right to Life Grounds. https://papers.ssrn.com/abstract=3587934

long-term debt is $250