Executive Orders Definition and Application

Executive Orders Definition and Application A presidential executive order (EO) is a directive issued to federal agencies, department heads, or other federal employees by the President of the United States under his statutory or constitutional powers. In many ways, presidential executive orders are similar to written orders, or instructions issued by the president of a corporation to its department heads or directors. Thirty days after being published in the Federal Register, executive orders take effect. While they do bypass the U.S. Congress and the standard legislative law making process, no part of an executive order may direct the agencies to conduct illegal or unconstitutional activities. Brief History or Executive Orders The first recognized executive order was issued by President George Washington on June 8, 1789, in the form of a letter to the heads of all federal departments instructing them to â€Å"impress me with a full, precise, and distinct general idea of the affairs of the United States.† Since then, all U.S. presidents, with the exception of William Henry Harrison have issued executive orders, ranging from presidents Adams, Madison and Monroe, who issued only one each, to President Franklin D. Roosevelt, who issued 3,522 executive orders. The practice of numbering and officially documenting executive orders as such did not begin until 1907 when the Department of State instituted the present-day numbering system. Applying the system retroactively, the agency designated the â€Å"Executive Order Establishing a Provisional Court in Louisiana,† issued by President Abraham Lincoln on October 20, 1862, as â€Å"United States Executive Order 1.† Perhaps the most impactful and certainly most famous executive order was the Emancipation Proclamation issued by President Abraham Lincoln on January 1, 1863, directing all agencies of the federal government to treat the 3.5 million African American slaves being held in the seceded Confederate states as free men and women.   Reasons for Issuing Executive Orders Presidents typically issue executive orders for one of these purposes:1. Operational management of the executive branch2. Operational management of federal agencies or officials3. To carry out statutory or constitutional presidential responsibilities Notable Executive Orders In 1970, President Richard Nixon used this executive order to establish a new federal agency, the National Oceanic and Atmospheric Administration, under the Department of Commerce.Shortly after the December 7, 1941, attack on Pearl Harbor, President Franklin D. Roosevelt issued Executive Order 9066, directing the internment of more than 120,000 Japanese-Americans, many of whom were U.S. citizens.In reaction to the terrorist attacks of September 11, 2001, President George W. Bush issued this executive order combining over 40 federal law enforcement agencies and creating the Cabinet-level Department of Homeland Security.As one of his first official actions, President Obama issued an executive order that some claimed allowed him to hide his personal records - like his birth certificate - from the public. In fact, the order had a very different goal. During his first 100 days in office, 45th President Donald Trump issued more executive orders than any other recent president. Many of President Trump’s early executive orders were intended to fulfill his campaign promises by undoing several policies of his predecessor President Obama. Among the most significant and controversial of these executive orders were: Executive Order Minimizing the Economic Burden of the Patient Protection and Affordable Care ActEO No. 13765 Signed: Jan. 20, 2017: The order reversed provisions of the Affordable Care Act - Obamacare - which he had promised to â€Å"repeal and replace† during the campaign.Enhancing Public Safety in the Interior of the United StatesEO No. 13768 Signed Jan. 25, 2017: The order, intended to reduce illegal immigration, denied federal grant money to so-called sanctuary cities.Protecting the Nation From Foreign Terrorist Entry Into the United StatesEO No. 13769 signed Jan. 27, 2017: The order temporarily suspended immigration from the Muslim-majority countries of Syria, Iran, Iraq, Libya, Sudan, Yemen, and Somalia Can Executive Orders be Overridden or Withdrawn? The president can amend or retract his or her own  executive order at any time. The president may also issue an executive order superseding or nullifying executive orders issued by former presidents. New incoming presidents may choose to retain the executive orders issued by their predecessors, replace them with new ones of their own, or revoke the old ones completely. In extreme cases, Congress may pass a law that alters an executive order, and they can be declared unconstitutional and vacated by the Supreme Court. Executive Orders vs. Proclamations Presidential proclamations differ from executive orders in that they are either ceremonial in nature or deal with issues of trade and may or may not carry legal effect. Executive orders have the legal effect of a law. Constitutional Authority for Executive Orders Article II, section 1 of the U.S. Constitution reads, in part, The executive power shall be vested in a president of the United States of America. And, Article II, section 3 asserts that  The President shall take care that the laws be faithfully executed... Since the Constitution does not specifically define executive power, critics of executive orders argue that these two passages do not imply constitutional authority. But, presidents of the United States since George Washington have argued that they do and have used them accordingly. Modern Use of Executive Orders Until World War I, executive orders were used for relatively minor, usually unnoticed acts of state. That trend changed drastically with the  passage of the War Powers Act of 1917. This act passed during WWI granted the president temporary powers to immediately enact laws regulating trade, economy, and other aspects of policy as they pertained to enemies of America. A key section of the War Powers act also contained language specifically excluding American citizens from its effects. The War Powers Act remained in effect and unchanged until 1933 when a freshly elected President Franklin D. Roosevelt found America in the panic stage of the Great Depression. The first thing FDR did was to convene a special session of Congress where he introduced a bill amending the War Powers Act to remove the clause excluding American citizens from being bound by its effects. This would allow the president to declare national emergencies and unilaterally enact laws to deal with them. This massive amendment was approved by both houses of Congress in less than 40 minutes without debate. Hours later, FDR officially declared the depression a national emergency and started issuing a string of executive orders that effectively created and implemented his famed New Deal policy. While some of FDRs actions were, perhaps, constitutionally questionable, history now acknowledges them as having helped to avert the peoples growing panic and starting our economy on its way to recovery. Presidential Directives and Memorandums Same as Executive Orders Occasionally, presidents issue orders to executive branch agencies through presidential directives or presidential memorandums, instead of executive orders. In January 2009, the U.S. Department of Justice issued a statement declaring presidential directives (memorandums) to have exactly the same effect as executive orders. A presidential directive has the same substantive legal effect as an executive order. It is the substance of the presidential action that is determinative, not the form of the document conveying that action, wrote acting U.S. Assistant Attorney General Randolph D. Moss. Both an executive order and a presidential directive remain effective upon a change in administration unless otherwise specified in the document, and both continue to be effective until subsequent presidential action is taken.

Best Crucible Act 1 Summary

Best Crucible Act 1 Summary SAT / ACT Prep Online Guides and Tips The first act of The Crucible sets the stage (literally, heh) for the disturbing sequence of events that will unfold in Acts 2, 3, and 4. Most of the major characters are introduced, and there are critical insights into various political and personal conflicts that threaten to disrupt the social order in the town of Salem. We also learn how the witchcraft craze got started and why it spiraled out of control. This article will go over the very important sequence of events and their thematic relevance so you can answer all the questions your English teacher throws at you. I'll provide both a short summary and a long summary. The short summary is just the bare bones of what happened without getting into too much detail about conversations that are less relevant to the central plot. It's more of a review to read after you've already gone through the play yourself. The long summary, which I'm choosing to call the "oops, I didn't read it" summary, is more in-depth. It goes through everything that occurs in Act 1 without getting too far into the weeds. Despite the title of the second summary, I urge you to actually read the play so you have a stronger understanding of the voices of the characters and the thematic points Miller is trying to make. Also, if you don't read it you'll miss out on some amazing stage directions that can be easily misinterpreted as giggle-worthy euphemisms if you're as immature as me and my fellow blog writers. The CrucibleAct 1 Summary - Short Version Ten-year-old Betty Parris has contracted a mysterious illness that renders her mute and bedridden. Her father, Reverend Samuel Parris, caught her dancing in the woods the night before with a group of girls. The group included his teenage niece, Abigail Williams, and his slave, Tituba. Rumors have spread around town that witchcraft is the cause of Betty’s illness, and people are now gathered at the Parris household. Parris questions Abigail about the rumors, but she claims the girls were just dancing. Ann Putnam says that her daughter, Ruth, who was with the group in the woods, is also afflicted with a strange illness. All of Ann’s children except Ruth have died as infants. Ann sent Ruth to Tituba in hopes that she would be able to communicate with her siblings and find out who or what was responsible for their deaths. To her uncle's dismay, Abigail admits that Tituba and Ruth were conjuring spirits in the woods. Abigail and two girls named Mercy Lewis and Mary Warren, who were also in the woods, are left alone with Betty. They try to wake her up as they get their story straight. Betty blurts out that Abigail drank chicken blood in an attempt to cast a spell that would kill Elizabeth Proctor, and Abigail warns her to keep quiet (or else). John Proctor enters the room, and Mercy and Mary leave Abigail alone with him. John and Abigail had an affair when Abigail worked as a servant in his house, and Abigail wants it to continue. John insists that he has recommitted himself to his wife, Elizabeth. Betty whimpers when she hears the Lord’s name in a psalm that people are singing outside the room. Everyone who is singing outside the room rushes in to check on her. Betty's distress is taken as additional evidence of witchcraft by Ann Putnam, and some of the others start to come around to this theory as well. An intellectual church leader named Reverend Hale arrives from the town of Beverly to investigate the situation and see if he can detect any signs of witchcraft. Abigail confesses that Tituba called the Devil after more details about the previous night are revealed. Tituba isn’t allowed to tell her side of the story (that Abigail was actually the instigator), and when she is threatened with hanging she confesses that she’s been forced to work for the Devil. She also names Sarah Good and Sarah Osburn as fellow witches after prompting by Parris and Hale. Abigail and Betty then admit their unwilling involvement in witchcraft and shout out the names of several other womenwho they claim to have seen with the Devil. I want YOU to join my plot to totally mess with a super lame town in Massachusetts. The CrucibleAct 1 Summary - â€Å"Oops I Didn’t Read It† Version Act 1 opens on a bedroom in Reverend Samuel Parris’ house in the spring of 1692.Parris’ daughter, 10-year-old Betty, is in a deep sleep as a result of an unknown illness, and Parris is kneeling in prayer next to her bed.A woman named Tituba is introduced as the Parris family's middle-aged slave from Barbados; she tries to check on Betty, but she is immediately ordered out of the room by Reverend Parris. Abigail Williams, Parris’ 17-year-old niece, enters the room.She tells him that Susanna Walcott is there with a message from the doctor.Susanna is a teenager a little younger than Abigail.She says that the doctor can't find anything physically wrong with Betty, and they should start to consider supernatural forces as a potential culprit.Parris is very concerned about damage to his reputation if witchcraft is discovered in his house. He urges Susanna to tell the doctor to continue looking for medical reasons for Betty’s condition. However, he has also summoned Reverend Hale from the neighboring town of Beverly to quietly investigate whether there is any truth to this supernatural hypothesis. Susanna leaves, and Abigail and Parris are alone with Betty.Abigail reveals that the rumor of witchcraft has already spread around town, and many people are gathered in the parlor of the house.Parris is reluctant to discredit these rumors because he fears they may be true.The previous night, he saw Abigail and Betty dancing in the forest with Tituba. He also saw a dress on the ground and a girl running naked through the woods. Abigail says that they were just dancing, but Parris knows that she’s not telling the whole truth.Parris demands to know whether witchcraft was involved. He thinks that his reputation is shaky in town and that there’s a group of people who would like to oust him from his position of power.He doesn’t want one of his enemies to find out what really happened before he does and use it against him.Abigail continues to insist that the girls were just dancing. Parris still doesn’t trust her, and he brings up another suspicious scenario.Abigail was dismissed from the household service of a man named John Proctor without explanation, and Proctor’s wife Elizabeth seems to strongly dislike her.Abigail says Elizabeth is just a big ol’ meany and she didn’t do anything to deserve this. At this point in the conversation, a tormented middle-aged woman named Ann Putnam enters the room along with her husband, Thomas Putnam.Ann’s only daughter, Ruth Putnam, is acting catatonic, and Ann thinks Betty is afflicted with the same apparently supernatural illness.Ann is a firm believer in witchcraft because seven of her babies have died in infancy, leaving her with only one living child. She sees no possible explanation for this that is not supernatural in nature. The Putnams are glad that Parris has summoned Reverend Hale to investigate the situation because Hale supposedly caught a witch in Beverley recently. Parris is still trying to shut down the witchcraft conversation because of the damage it might do to his reputation.Ann reveals to Parris that she actually sent Ruth to consult with Tituba the night before because Tituba can communicate with the dead.Ann wanted Ruth to talk to her dead siblings and find out who killed them.The Putnams say they are convinced that a baby-killing witch is running rampant.Abigail realizes that she can’t hide the truth completely now that Ann has revealed that she sent Ruth to Tituba to try and communicate with the dead.Abigail admits that Tituba and Ruth were conjuring spirits.Parris is convinced his livelihood is ruined now that someone who lives under his roof has been revealed to be a witch. ThomasPutnam tells Parris he should get ahead of the situation and make the witchcraft accusations himself so no one can accuse him first. A girl named Mercy Lewis, who is Putnam’s servant, arrives to check on how Betty is doing, and the Putnams and Parris leave so that Parris can lead everyone in a psalm.Abigail and Mercy are left alone, and they try to rouse Betty to no avail.The two girls decide their official story will be that they were just dancing, and there was no magic involved. Then, another teenage girl named Mary Warren enters the room.She was also with them in the forest the previous night, and she is convinced they must confess to what they’ve done because of the rumors swirling around. Suddenly, Betty gets a burst of energy.She reveals that Abby drank chicken blood in the forest in an attempt to cast a spell to kill Elizabeth Proctor.Abigail slaps her and tells everyone that they had better stay quiet about the details of what really happened. Abigail says that she's seen some stuff (i.e. her parents were murdered by Native Americans right in front of her), so she has no qualms about resorting to violence to force them to keep her secret. John Proctor, a farmer, then enters the room.He yells at Mary Warren, who is his servant, for leaving his house when he forbid her from doing so.Mary and Mercy both leave, and Abigail and John are left alone. Abigail and John had an affair that was discovered by his wife, which was the reason for her dismissal from their household. Abigail is still in love with Proctor, but he wants to distance himself from her and recommit to Elizabeth.Abigail is angry and frustrated that he won’t return her advances.She insults his wife and continues to insist that he still loves her. Their attention is diverted because Betty starts whimpering after the words â€Å"going up to Jesus† are uttered in the psalm people are singing in the other room. ReverendParris, the Putnams, and Mercy Lewis all rush in to check on her.Ann Putnam is convinced that they upset Betty by saying the Lord’s name and that her reaction clearly means that she is bewitched with black magic. Rebecca Nurse, and old and highly respected woman in Salem, enters the room along with an old man named Giles Corey.Rebecca stands calmly next to the bed,and Betty quiets down.Everyone is impressed with this, and the Putnams ask if Rebecca can also help Ruth, but Rebecca doesn't think there's anything supernatural going on. Betty is just acting up as kids are prone to do. John Proctor questions Reverend Parris on his decision to summon Reverend Hale. This action seems to imply that Parris believes witchcraft could be the source of Betty’s illness.Rebecca suggests that they should rely on the doctor and avoiding bringing Reverend Hale into the situation because it will cause unnecessary conflict.Thomas Putnam takes issue with this, and he tells Parris that when Reverend Hale arrives they must look for signs of witchcraft. Proctor says Putnam can’t tell Parris what to do just because Putnam owns a lot of land in the town.Putnam fires back that he hasn’t seen Proctor in church recently, so he clearly doesn’t care that much about upholding the integrity of their society.Proctor claims he doesn’t go to church because all Parris talks about is Hell.Parris says that a lot of people in Salem need to hear more about Hell because he hasn’t been properly compensated for his job based on his qualifications.He then implies that Proctor is the leader of a faction against him in the church.Proctor is unaware of the existence of this faction, but he says he would gladly join it because he’s fed up with Parris’ superiority complex. He expects Giles Corey to be on his side, but Giles unexpectedly suports Parris because he thinks there may be something to the witchcraft hypothesis.Giles has been in court six times that year for various lawsuits. He says that everyone has been suing each otherleft and right, so there must be some sort of dark magic going on behind the scenes.Proctor points out that Giles is the cause of many of these suits because he is always suing people for defamation for no reason. Proctor and Putnam argue briefly about who owns a certain tract of land near the woods where Proctor plans on gathering lumber.It turns out that there is a lot of ambiguity in Salem over who owns which tracts of land because in his will Putnam’s grandfather claimed land that he didn’t actually own. Reverend Hale enters the room with a stack of academic books.He speaks briefly with everyone, and it’s clear that he’s well-respected. Hale views the investigation of witchcraft as serious scientific inquiry.He makes everyone agree not to push the issue if he doesn’t find anything pointing to the Devil’s work.He brought the books because they explain all the different forms the Devil can take. With this information on hand, he's sure that he can find out whether Betty's illness is linked to the work of Satan. Rebecca Nurse is skeptical of the whole situation, and she leaves the room before Hale begins his investigation.Giles tries to consult Hale about his wife, Martha, who he says has been reading strange books.He is worried that this might signify something sinister because he was unable to say his prayers while she was reading.Hale is somewhat intrigued and says they can discuss the issue later. Hale addresses Betty, asking her if someone is bewitching her. Betty does not respond to his questions at first.Abigail is pressed with more questions about what exactly was going on in the woods.Parris says that when he came upon the girls, he saw that they had a kettle with a frog in it.Faced with this damning evidence of black magic, Abigail admits that Tituba called the Devil.Tituba is dragged into the room to face these charges.Immediately, Abigail places all the blame on her, claiming that Tituba made her drink chicken blood from the kettle.Tituba protests that Abigail was the one who instigated the meeting in the woods, but she is drowned out by further accusations from Abigail.Parris and Hale also talk over her attempts to explain herself. Parris says Tituba must confess to what she’s done or he will whip her to death, and Putnam says she must be hung.Tituba is terrified, so she breaks down and says the Devil forced her to work for him.She claims someone else is bewitching Betty because she’s seen other people with the Devil.Putnam, Parris, and Hale encourage her to tell them who she has seen (and plant the names of Goody Good and Goody Osburn in her mind as potential witches).They claim that after renouncing her allegiance to the Devil, she is now God’s instrument in the village sent to help them uncover the full extent of his Satanic plot. Tituba says the Devil told her to kill Reverend Parris, and he promised her a better life if she worked for him.She claims that she saw Goody Good (Sarah Good) and Goody Osburn (Sarah Osburn) with the Devil.Goody Osburn was Ann Putnam’s midwife three times, so this accusation confirms the Putnams' suspicions that witchcraft was involved in the deaths of their babies.Abigail soon chimes in with her own hysterical set of confessions, claiming thatshe saw the Devil and wrote in his book.Abigail adds more people to the list of the accused.Betty suddenly wakes up and joins her in shouting out additional accusations.Hale and Parris rejoice at Betty's apparent miraculous recovery.Putnam summons the marshal so that they can arrest the witches and bring them to justice. The Devil apparently has some kind of special friendship book that he makes people sign when they join his crew. Adorable. The CrucibleAct 1 Quotes In this section, I'll go over a few quotes that I think are important in establishing the themes and characterizations that emerge in Act 1. â€Å"I have fought here three long years to bend these stiff-necked people to me, and now, just now when some good respect is rising for me in the parish, you compromise my very character.† (Reverend Parris pg. ) This quote shows the gravity with which Parris views his position in the town and the degree of authority he thinks should accompany it.He’s less focused on spreading the word of God than on exploiting his position as a religious authority so he can gain greater power in the community. Now his reputation may be ruined, which means he’ll be back to square one and have to rebuild the control he has worked so hard to acquire. â€Å"My name is good in the village! I will not have it said my name is soiled! Goody Proctor is a gossiping liar!† (Abigail Williams pg. 12) The value of a person's name is a recurring topic in The Crucible. Reputation is hugely important to these characters because it’s inextricably linked to respect and power in a highly interdependent community. Here Abigail shifts the focus away from her own reputation by trashing the reputation of Goody Proctor.If she can convince people that Goody Proctor is not to be trusted, the rumors about her own sins will lose credibility. â€Å"Let either of you breathe a word, or the edge of a word, about the other things, and I will come to you in the black of some terrible night and I will bring a pointy reckoning that will shudder you. And you know I can do it; I saw Indians smash my dear parents’ heads on the pillow next to mine, and I have seen some reddish work done at night, and I can make you wish you had never seen the sun go down!† (Abigail Williams pg. 19) Abigail threatens the other girls with violence if they dare tell anyone that she tried to kill Goody Proctor with black magic. This quote tells us that Abigail has experienced severe emotional trauma in the past that almost certainly affects her current mental state.It also gives us a taste of how far she’s willing to go to achieve her desired outcome and/or exact revenge. â€Å"I look for John Proctor who took me from my sleep and put knowledge in my heart! I never knew what pretense Salem was, I never knew what lying lessons I was taught by all these Christian women and their covenanted men! And now you bid me tear the light out of my eyes?† (Abigail Williams pg. 22) Abigail pleads with John Proctor to continue their affair, which she feels has enlightened her to the hypocrisy that permeates Salem’s culture.She can’t go back to her ignorant state after she’s already seen the light, and the affair is the only outlet available to her to feel special and different within a community where she has little power or outlets for honest expression.After John's rejection, her angst will find another, even more destructive path to follow. â€Å"There are wheels within wheels in the village, and fires within fires!† (Ann Putnam pg. 26) Ann Putnam says this because she’s convinced that there are supernatural Satanic forces conspiring against her that have led to her family misfortunes.However, this quote has a much broader secular meaning that applies to the events in the play overall.There are all kinds of underlying motivations that trigger accusations of witchcraft in Salem.Petty vengeance, greed, and jealousy are festering beneath the surface of an outwardly respectable community, and they’re about to find their release. â€Å"We cannot look to superstition in this. The Devil is precise; the marks of his presence are definite as stone, and I must tell you all that I shall not proceed unless you are prepared to believe me if I should find no bruise of Hell upon her.† (Reverend Hale pg. 35) From our modern viewpoint, this quote is a very strong example of irony. Bysearching for marks of the Devil’s presence in the first place, Hale has already subscribed to superstition.People are also condemned throughout the rest of the play for involvement with the Devil when there’s absolutely no hard evidence besides the word of one other person.Hale's adherence to scientific principles will give him just enough insight to see the injustices that have been committed in Salem after it's too late for him to turn back the tide of hysteria. I'm not sure what Hale expected to find. A pentagram ankle tattoo? A little souvenir pitchfork? A button that says "Satan 4 Prez"? Eh, I guess there are a lot of possibilities. The CrucibleAct 1 Thematic Analysis Let's go over some of the play's key themes and how they relate to the first act. Irony Irony and hypocrisy are recurring concepts in The Crucible. There are several exchanges in Act 1 that are rife with irony. Abigail claims that John Proctor opened her eyes to the pretenses of Salem (pg. 22). She realized all the lies she’d been told by people who supposedly adhered to the conventions of respectable society.However, in distress from Proctor’s refusal to acknowledge their relationship, Abigail creates her own lies that give her increased control over the society she resents.By putting on a false front to advance her status and get what she wants, she becomes just like the hypocrites she claims to despise. The most prominent example of dramatic irony in this act is the quote from Hale (pg. 35) that was explained in the last section. Hale claims that they must avoid superstition and hasty conclusions in their investigation of Betty’s affliction. We, the modern audience, know that searching for "the Devil's marks" as the potential cause of an ailment is an inherently superstitious practice. Hale, however, is convinced that a scientific inquiry based only on facts and reality can be conducted to detect a supernatural presence. Hysteria In Act 1 it becomes clear how mass hysteria can evolve out of desires for self-preservation. When Abigail admits that Ruth and Tituba were conjuring spirits, Thomas Putnam urges Parris to go on the offensive immediately with this information. If he makes his own accusations of witchcraft, he will prevent others from accusing him first and putting his credibility at stake. As rumors of witchcraft spread, this fear-driven philosophy will be universally adopted, leading to more and more accusations and an environment of paranoia. The speed at which rumors morph into accepted truths is too rapid for a few rational voices to contain them. Although Parris only calls Reverend Hale to examine Betty as a precaution, people assume that Hale’s involvement means there must be a supernatural element to her illness.Even as Parris tries to avoid supernatural explanations to protect his reputation, he is quickly caught up in the misplaced interpretations of others and forced to adopt them as his own so that he isn't gobbledup by the hysteria monster. It becomes abundantly clear that people see only what they want to see (i.e. whatever keeps them in the good graces of society) in situations that don't appear to have easy rational explanations. Ann Putnam, for example, will seize at any opportunity to blame supernatural forces for the deaths of her children.Extreme conclusions like Ann's "a witch murdered my babies with black magic" are accepted because rational people are too afraid to challenge this consensus and risk bringing accusations upon themselves. Reputation Reverend Parris' concerns about his reputation take center stage, so to speak, in Act 1. Parris initially insists that there are â€Å"no unnatural causes† for Betty’s illness, not because he’s devoted to science and rationality, but because he fears that he will be disgraced if witchcraft is discovered under his roof.He interrogates Abigail because he’s worried his enemies will learn the full story first and use it to discredit him. Once he gets confirmation from Abigail that some witchy business happened in the woods, he is quick to position himself on the side of the accusers and threaten violence on Tituba if she doesn't confess (pg. 42). He has no central belief system beyond a desire to do what makes him look best in the eyes of the majority. Abigail is also concerned about her reputation. She is enraged when Parris insinuates that there was something untoward about her dismissal from the Proctors’ service.She insists that she has done nothing wrong and tries to discredit Elizabeth Proctor to divert attention away from her own actions. "My name is good in the village! I will not have it said my name is soiled! Goody Proctor is a gossiping liar!" (pg. 12). These actions and reactions in Act 1 establish the importance that characters place on maintaining respect for their names. A poor reputation can severely affect a person’s position in this small, interdependent society, whether the assumptions or rumors swirling around are true or not. Power and Authority The church has a great deal of power in Salem, and therefore much of the authority we see exercised in the play is associated with religion. Reverend Parris is currently in a position of power as the town's spiritual leader. However, he is convinced there is a faction in town that is determined to unseat him, and he will say and do whatever it takes to retain control.He demands unconditional respect for his authority as God’s instrument in the community. From his point of view,"There is either obedience or the church will burn like Hell is burning!" (pg. 28) Abigail, on the other hand, struggles to claim greater agency outside of traditional means. Her dominant personality doesn't fit with her low status in society as a young woman with no family. Initially, she sees a path to higher standing in society through becoming John Proctor’s wife. When he rejects her, she takes another route to power through accusations that exploit the fears of others to a point where even the most respected people in town are afraid to challenge her. The power structure in Salem is also responsible for the blame heaped on Tituba and the misinterpretations that follow.Tituba has the least authority out of anyone, so it’s easy for Abigail to use her as a scapegoat. IfTituba was permitted to explain what really happened, the tragic events of the rest of the play might have been prevented. However, she is only given a voice when she agrees to corroborate the version of events that the people in traditional positions of authority believe to be accurate.She becomes, according to Hale, "God's instrument put in our hands to discover the Devil's agents among us" (pg. 44) after she renounces her presumed allegiance to the Devil and accepts her role as a pawn to be used by those with greater power. As has been the case throughout history in both fiction and reality, the desire for power ends up costing way too many innocent people their lives. The Crucible Act 1 Summary:Conclusion In Act 1 of The Crucible, the roots of the witch hysteria are established, and we learn critical background information about many of the characters. Let's do a super short bullet point recap of the important plot points: The play is set in the town of Salem, MA, and the year is 1692. Betty Parris, a young girl, is sick, but no one can figure out why. Rumors spread around town that she's been bewitched. Betty's dad is Reverend Parris, the new-ish church leader in Salem, who is paranoid about his reputation amongst the townspeople. Abigail Williams, Reverend Parris' teenage niece and Betty's cousin, is questioned by Parris about the cause of Betty's illness. He knows that Abigail, Betty, and Parris' slave, Tituba, were dancing in the woods the night before and perhaps conducting some kind of ritual. Abigail claims there was no witchcraft involved. Abigail had an affair with a farmer named John Proctor while serving in his house, and she's still into him, but he wants to forget it ever happened. Betty says that Abigail tried to put a curse on John's wife, Elizabeth Proctor, in order to kill her and take her place, but no one else knows about this, and Abigail warns her to keep quiet. Reverend Hale, the church leader from the town of Beverley, is summoned to examine Betty because he's an expert on witchcraft. Tituba is accused of calling the Devil in the woods based on Abigail's testimony, and she confesses under pressure from Hale. Tituba names Goody Good and Goody Osburn as fellow witches after their names are suggested. Abigail plays the victim and accuses more women of witchcraft. Betty wakes up and makes accusations of her own, following Abigail's lead. In Act 2, you can look forward to learning more about the state of the Proctors' marriage and just how crazy things have gotten in Salem in the weeks after the initial accusations. Also, John Proctor throws a few more tantrums borne of emotional immaturity, so get PUMPED. What's Next? If you want a complete summary of the whole play rather than just one act, we've got you covered. Check out our holistic summary article to review what happens from start to finish. Looking for some in-depth analysis of characters in The Crucible? Read our complete assessments of John Proctor, Abigail Williams, Rebecca Nurse, Giles Corey, and Mary Warren. If you want some advice on understanding the ideas behind the play so you can write a killer essay or ace your next test, read our guide to the most important themes in The Crucible. 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CRITICALL REVIEW AND JUDGE THE EVOLVING ROLE OF THE ANAESTHETIC NURSE Essay

CRITICALL REVIEW AND JUDGE THE EVOLVING ROLE OF THE ANAESTHETIC NURSE - Essay Example During this time, there were high mortality rates arising from use of anaesthesia during surgical operations. Anaesthetic nursing training evolved in three distinct phases in both Europe and the United States. In the first phase, nurses were initially trained through apprenticeship by surgeons on how to administer anaesthesia. The student nurse was then taken through anaesthesia administration training as part of the second phase in the development of anaesthesia. Specialized training in higher institution of learning began to offer postgraduate training in nursing anaesthesia from the beginning of the 20th century. This was the third phase of anaesthetic training across the globe (Handerfelt, 2006). The first UK anaesthesia was administered in 1945 according to Kane and Smith (2003). Educational qualification for professional anaesthetics was first developed through the introduction of a diploma in anaesthesia for professional nurses. As a result, the faculty of anaesthetics at the Royal College of Surgeons of England was created; a charter granted to the college in 1992 saw it develop to the Royal College of Anaesthetists. The royal college of anaesthetist has a responsibility of ensuring that the quality of patients care is improved in line with the standards of the association. Alice Magaw was called the ‘mother of anaesthesia’ for her pioneer role in the anaesthesia administration. Catholic nuns in the initial development of this nursing profession also played a major role. As many hospitals within this period were developed by religious organisations, the religious leaders had a major role too in the development of this speciality (Bankert, 1989). Initial administration of anaesthesia also met a lot of resistance and theatre room revolt among patients. This was due to the uncontrolled administration of the drug during the early stages of anaesthesia development. Anaesthetic use was then associated with the high number of theatre deaths in the hospitals. This caused public panic and negative awareness on the effects and importance of anaesthesia. A frontier was therefore created for the nurse anaesthetics to prove that their role was meant to save and not to end life (Hadenfelt, 2006). The anaesthetic nursing profession grew and developed during the World War 1 as more nurses were captured and force to serve at the forefront. Today, this is one of the most decorated professions in the military of the United States and anaesthetic nurses are always honoured for their services to the soldiers. After the demand for anaesthetic nurses during the World War 1, most institutions developed nursing anaesthetic programs to help bridge the existing deficit. Nursing anaesthetics are assigned major roles in major hospitals where they educated other nurses and medical interns on anaesthesia (Bankert, 1989). With this profession growing and demand increasing, the American association of nurse anaesthetists (AANA) was formed in 1931 to represent the anaesthetic nurses in the country. This association had a mandate to ensure the promotion of operation standards and provide consultation services to government agencies whenever necessary. The association also ensures that more professional are trained in this profession so as to keep up with the rising demand for anaesthetic services. Different agents have also been used as anaesthesia from the first time this medical application was discovered. Opium, an

Fish Linked to Lower Risk of Depression Essay Example | Topics and Well Written Essays - 250 words

Fish Linked to Lower Risk of Depression - Essay Example This link was not present in studies conducted outside of Europe. To explain this, the writer quotes the study author Fang Li of Qingdao University in China who points out that this could be caused by the low number of participants in the study. This statement casts a serious doubt on the credibility of these studies. Scientific studies are perceived to be more accurate if they have a large amount of participants under study. The author of the article also points out the observational nature of the studies. It is noted that the studies did not discriminate on the types of fish consumed. Moreover, the studies could not draw a conclusion on the cause-and-effect relationship between fish consumption and the risk of depression. The amount of fish intake under study is not quantified; a lot of fish could mean different things to different people. To their credit, the researchers admit that more research must be undertaken in order to clearly understand the link between fish consumption an d depression.It is common for articles on health issues to carry a strong prejudice arising from the author’s personal opinion. Fortunately, the author of this article has ensured that they convey information as it is, despite the glaring loopholes in the actual studies and has made no attempt in persuading the reader in accepting any particular health ideations from the study. The author also makes it known that the study was published in a reputable journal; The Journal of Epidemiology and Community Health.

Essay --

(1.) Verification and observation is not the same thing. When you verify a theory, you have at least partially found support for its truth through observation. When you falsify a theory, you have definitely found support for its un-truth, through observation. Verifiability and falsifiability are contrasting methodologies in the sense that they each emphasize different values of truth: verifiability on â€Å"truth† (at least partial) and falsifiability on â€Å"false.† Consider the classic example of the white swan. Swans in Europe were white so each separate observation of a swan came back as white. Therefore, the induction produces the conclusion that all swans are white. Seemingly giving confirmation, each separate observation verified the conclusion â€Å"all swans are white.† The evidence of course was overpowering, that is until they learned that Australia had black swans. With this singular observation, all the thousands of verifications of white swans were unconcluded. That is the strength of falsification. A singular observation or experiment can toss everything away. Both verifiability and falsifiability share the shortcoming that it can’t reach absolute truth. Verifiability can’t reach absolute truth because of the complications with induction. Falsifiability can’t reach absolute truth for a couple reasons. First, proving that a theory is false only verifies that the negation is true. That’s not much concerning scientific advancement. Second is because of falsifiability identification, with the demarcation criterion between science and pseudo-science, a (supposed) true theory can’t be scientific, because it can’t be falsified. The plausibility of scientific theory in verificationism is â€Å"strong† supporting evidence. ... ...ur deficient human understanding that inhibits us from perceiving it so. The methods of holism don’t seem to be wholly at odds with the traditional scientific method. That being said, holism doesn’t strictly adhere to the scientific method notwithstanding the usage of a scientific-sounding language and can produce neither specific predictions about the natural world nor consequential insights. This reductionism seems to assume that by examining the mechanisms of nature we can predict and consequently control it. Holism does not solve the demarcation problem. A pseudo-science has the solution to everything and can never â€Å"not be true,† whereas a science doesn’t have the solution to everything and can â€Å"always be false.† Religion is only a pseudo-science when it takes itself to be resolving scientific questions; otherwise it is perfectly consequential for Popper. Essay -- (1.) Verification and observation is not the same thing. When you verify a theory, you have at least partially found support for its truth through observation. When you falsify a theory, you have definitely found support for its un-truth, through observation. Verifiability and falsifiability are contrasting methodologies in the sense that they each emphasize different values of truth: verifiability on â€Å"truth† (at least partial) and falsifiability on â€Å"false.† Consider the classic example of the white swan. Swans in Europe were white so each separate observation of a swan came back as white. Therefore, the induction produces the conclusion that all swans are white. Seemingly giving confirmation, each separate observation verified the conclusion â€Å"all swans are white.† The evidence of course was overpowering, that is until they learned that Australia had black swans. With this singular observation, all the thousands of verifications of white swans were unconcluded. That is the strength of falsification. A singular observation or experiment can toss everything away. Both verifiability and falsifiability share the shortcoming that it can’t reach absolute truth. Verifiability can’t reach absolute truth because of the complications with induction. Falsifiability can’t reach absolute truth for a couple reasons. First, proving that a theory is false only verifies that the negation is true. That’s not much concerning scientific advancement. Second is because of falsifiability identification, with the demarcation criterion between science and pseudo-science, a (supposed) true theory can’t be scientific, because it can’t be falsified. The plausibility of scientific theory in verificationism is â€Å"strong† supporting evidence. ... ...ur deficient human understanding that inhibits us from perceiving it so. The methods of holism don’t seem to be wholly at odds with the traditional scientific method. That being said, holism doesn’t strictly adhere to the scientific method notwithstanding the usage of a scientific-sounding language and can produce neither specific predictions about the natural world nor consequential insights. This reductionism seems to assume that by examining the mechanisms of nature we can predict and consequently control it. Holism does not solve the demarcation problem. A pseudo-science has the solution to everything and can never â€Å"not be true,† whereas a science doesn’t have the solution to everything and can â€Å"always be false.† Religion is only a pseudo-science when it takes itself to be resolving scientific questions; otherwise it is perfectly consequential for Popper.

Homeland Security

Homeland Security Community Threat Assessment Jesse Anderson Boston University Abstract The purpose of this brief is to provide Homeland Security with a terrorist threat assessment of the local community. It is suspected that an eco-terrorist organization is forming in the area. The organization’s structure, typology and force multipliers are analyzed. The primary goal of Homeland Security as listed in the National Strategy for Homeland Security is the prevention and disruption of terrorist attacks (Department of Homeland Security, 2007, p. ). Despite the fact that the largest terrorist threat comes from Islamic extremist groups, other organizations that pose a threat to the Homeland must be monitored by federal, state and local governments as well. As a nation, â€Å"we confront an ongoing threat posed by domestic terrorists based and operating strictly within the United States. Often referred to as ‘single-issue’ groups, they include white supremacist groups, a nimal rights extremists, and eco-terrorist groups, among others† (Department of Homeland Security, 2007, p. 10).Since September 11th, radical environmental groups engaged in eco-terrorism have been identified as the leading domestic terrorist threat (Vanderheiden, 2005, p. 425). It is my opinion that this type of organization is forming in the local community. Their actions thus far fall under the FBI’s definition of domestic terrorism, and their organization can be classified under a domestic geographical typology and a cause-based mode of attack typology. The organization utilizes a pyramidal structure with command, support, intelligence and tactical divisions.Technological and media force multipliers may be used to increase the striking power of the small organization. The FBI defines domestic terrorism as â€Å"the unlawful use, or threatened use, of force or violence by a group or individual based and operating entirely within the United States or Puerto Rico with out foreign direction committed against persons or property to intimidate or coerce a government, the civilian population, or any segment thereof in furtherance of political or social objectives† (Federal Bureau of Investigations, 2005, p. v).Recently, vandalism and arson were committed at a local construction site in which trees needed to be cut down to make room for a new housing development. This unlawful use of violence in the name of an environmental cause meant to intimidate the company funding the housing development falls under the FBI’s definition of domestic terrorism. According to Ash (as cited in Kegley, Jr. , 2003), there are four things to look at when deciding whether someone is a terrorist: biography, goals, methods, and context (p. 62). Graffiti at the scene suggests that the offenders are associated with the Earth Liberation Front.In the past, this organization has had similar incidents of violence and vandalism to intimidate anti-environmental compani es all over the nation. The goal of E. L. F â€Å"is to cause targeted economic harm to anti-environmental offenders in order to remove the profit motive from killing the earth and all life on it† (Vanderheiden, 2005, p. 426). This goal is achieved through property attacks using methods of vandalism, arson, and bombings. Members are not oppressed, and have the ability to air their grievances and make their cause known peacefully.Thus, instilling fear in the public through violent property attacks with the aim of achieving political and social objectives can not be justified. Therefore, using the FBI definition and through examination of biography, goals, methods and context, it is determined that the local E. L. F. group is a terrorist organization. This organization can be classified through geographical or modes of attack typologies. Since the attack was committed within this country by residents of this country, the organization is classified as domestic (Goldstein, 2008, Typologies of Terrorism section).Under the modes of attack typology, this organization is classified as â€Å"cause-based†. This is because the group is devoted to an environmental social cause, and is using violence and vandalism to â€Å"address their grievances† (Goldstein, 2008, Typologies of Terrorism section). As the case with most terrorist organizations, the group’s structure is most likely pyramidal with command, support, tactical and intelligence subsections (Goldstein, 2008, Organization of a Terrorist Group section). The person in command is at the tip of the pyramid and oversees all aspects of the operation.The support section is responsible for the materials necessary for the attacks. Surveillance, planning, and target assessment is the responsibility of the intelligence section. Finally, the tactical section carries out the actual terrorist action. Although the local E. L. F. group is estimated to be small in number, force multipliers allow for th e â€Å"increase in striking power without increasing the strength of the unit† (White, 2009, pp. 98-99). This organization will most likely utilize technology and the media as force multipliers. Eco-terrorists like the E. L. F. re careful to cause damage only to property and not people. Therefore, the use of weapons of mass destruction is unlikely. Cyberterrorism, however, is a possibility. â€Å"Cyberterrorism refers to the use of computers to attack technological targets or physical attacks on computer networks† (White, 2009, p. 101). Many companies in this area that could be targets for this local E. L. F. group rely heavily on computer networks. The use of computer viruses to attack the information structures of these companies would cause a great deal of harm, making it a very attractive option.Additionally, media reports on arsons and bombings committed by the organization gives â€Å"recognition to their causes, grievances and demands† and can also serve as a â€Å"psychological weapon† (White, 2009, p. 205). As such, the use of cyberterrorism and the media as force multipliers should be anticipated. In conclusion, Homeland Security’s dedication to preventing and disrupting terrorist attacks in America has led to an analysis of suspected terrorist activity in the local community. Islamic extremist groups may pose the greatest terrorist threat to America, but there are still domestic terrorist organizations that need to be confronted.It is suspected that an eco-terrorist organization affiliated with the Earth Liberation Front has formed in the local community. This local E. L. F. group can be determined as a terrorist organization through application of the FBI’s definition of domestic terrorism and the examination of its biography, goals, context, and violent methods. The organization can be classified as domestic or cause-based under geographical or modes of attack typologies. Furthermore, a pyramid structure with command, support, intelligence and tactical subsections is most likely being used.Along with traditional modes of attack, media and technological force multipliers might be used by the organization to increase their striking power.

Regulating Inventory - Free Essay Example

Sample details Pages: 7 Words: 2058 Downloads: 4 Date added: 2017/09/22 Category Advertising Essay Type Argumentative essay Did you like this example? Regulating Inventory – An Examination of AASB 102 â€Å"Inventories† Inventories are in essence what organisations hold with an intention to sell, however directly or indirectly. For most businesses, this is how their profits are made, and it is reasonable to assume that these items account for much of an organisation’s activities. Such a big influence on indicators of financial performance and position warrants an equally large need for regulation to ensure that users of the financial statements are given a clear picture of the state the organisation is in. The Australian Accounting Standards Board (AASB) is responsible for developing the standards that govern the way reporting entities disclose their accounting figures. Despite much international debate, the regulation of inventories has changed over the years, and problems that appear in even the current regulations make it likely that more changes are to come. The standards governing inventories ar e contained in AASB 102 â€Å"Inventories. Paragraph 6 of this standard defines inventories as assets held for sale in the ordinary course of business, in the process of production for such sales, or held in the form of materials or supplies to be consumed in the production process or rendering of services (2009). In order to give more conservative figures for the value of inventories held, they are to be valued at the â€Å"lower of cost and net realisable value† under paragraph 9, net realisable value being defined in paragraph 7 as the net amount expected to be realised from the sale of the inventory in the ordinary course of business. The â€Å"cost† of inventories is defined as â€Å"all costs of purchase and conversion, and other costs incurred in bringing the inventories to their present location and condition,† in paragraph 10. Paragraphs 11-15 define the three elements of this cost. The â€Å"cost of purchase† includes in addition to the purc hase price, any costs incurred in the acquisition of the finished goods less any discounts or rebates. Conversion costs† includes costs incurred in the production of the finished goods, such as direct labour. In compliance with paragraph 6 of AASB 102, paragraph 12 states that fixed production and manufacturing overheads, such as factory depreciation or rent, must also be allocated to the cost of inventories as they are incurred as conversion costs to the same extent as direct labour and other variable costs (Deegan, 2010, pp. 227). This is done using the â€Å"absorption costing† method, the method required by AASB 102, although â€Å"standard costs,† that is predetermined product costs based on prior planning, can be used where they can be attained realistically and reviewed regularly. In order to provide consistent cost figures, paragraph 13 prescribes that costs be allocated based on â€Å"normal capacity,† the production expected to be achieved based on the average production of past periods, and taking into account diminished production levels resulting from planned maintenance. However actual production levels may be used if they approximate normal capacity. Additionally AASB 102 allows different methods of measuring cost for service providers, agricultural produce harvested from biological assets, and retailers. Paragraph 19 requires that service providers include labour, other costs of personnel directly engaged in providing the service, and attributable overheads. In administering the measurement of agricultural inventories, paragraph 20 makes reference to another standard AASB 141, which requires that the cost harvested inventories be measured at their fair value less the costs to sell at the point of harvest. The retail method is set out in paragraph 22, and requires the cost of inventory to be determined by reducing the sales value of the inventory by an average gross margin (i. e mark-up) percentage for each relev ant department, taking into account any mark-ups or mark-downs applied. |Cost ($) |Cost relating to | | | |inventory | |Rent – administration building |20 000 | | |Rent – factory building |25 000 |25 000 | |Office stationery |500 |- | |Salaries – administrative staff |30 000 |- | |Salaries – factory staff |20 000 |20 000 | |Raw materials |5 000 |5 000 | |Freight n of raw material |1 000 |1 000 | |Freight out to customers |1 000 |- | |Depreciation – plant |1 500 |1 500 | |Depreciation – office furniture |1 000 |- | |Late payment expense on raw materials |500 |- | |Total |105 500 |52 500 | |Table 1. 0 – Example of costs | An example of a set of costs can be found in Table 1. 0. In this example, AASB 102 requires that the purchase and freight of raw materials be included as costs of purchase as they are directly attributable to the acquisition of finished goods. The rent and depreciation of the factory and salaries of factory staff are t o be included in the cost of inventories as costs of conversion as they are incurred in the process of converting the materials into finished goods. Under paragraph 16, the salaries of administrative staff, rent of the administration building, and depreciation of office furniture are not included as they are not incurred in bringing the inventories to their present location. Freight out to customers does not take place in the process of acquiring finished goods or converting materials and so is not included, and although the late payment expense seems to be incurred in the process of acquisition or conversion, it is more a consequence of the mismanagement of accounts payable (Deegan, 2010 pp. 227), and therefore not included in the cost of inventories. After the application of paragraph 10 of AASB 102, the total cost of inventories is $52 500. If for example the normal capacity for production were 10 000 units, the cost per unit of inventory would be $52 500 ? 10 000, or $5. 2 5. The net realisable value of the inventory will be equal to the selling price, for example $15 per unit, less the estimated cost of completion and cost necessary to make the sale (say, $5. 30 per unit), which is $9. 70 per unit. In accordance with paragraph 9, the lower of the two values is the one that should be used for reporting, which is the cost of $5. 25 per unit. To negate the impracticality of valuing each individual item of inventory, AASB 102 allows assumptions to be made regarding the cost-flow of inventories and valuation of ending inventory. Aside from the â€Å"specific identification† method, where cost is assigned to each individual item, paragraph 25 sets out that the cost of inventories may also be assigned by the â€Å"weighted average† and â€Å"first-in-first-out (FIFO)† methods. The International Accounting Standard IAS 2 allowed another method known as â€Å"last-in-first-out (LIFO),† but the standard was amended in 2004 to pro hibit it due to it being used to obtain lower tax obligations. Paragraph 25 states that an entity should use the same cost method for all inventories similar in nature and purpose. The weighted-average approach adds the period’s cost of goods to the opening inventory cost and divides the result by the total number of inventories acquired. Ending inventory is valued using this average price. The FIFO method assumes that the first goods purchased are the first goods to be sold. Under this method, the ending balance is valued based on the costs of more recent purchases. The LIFO method is the opposite of FIFO, where the ending balance is valued based on the costs of earlier purchases (Deegan, 2010 pp. 234). As far as reporting is concerned, if the physical inventories follow the same assumptions the selected cost-flow method uses, no material problems arise. However, problems become more apparent when the cost-flow method is only reflected by accounting figures and not by act ual inventory flow. Where prices normally increase over time due to inflation, the LIFO method assumes that more recent purchases, which are more expensive, are sold first. This results in a higher cost of goods sold which equates to a lower profit, and an understatement of ending inventory if the newest physical goods were not the first goods actually sold. This lower profit is one of the reasons LIFO was a popular tool for reducing income tax. LIFO can also distort major ratios such as the current, debt-to-equity, and turnover ratios. Another limitation of LIFO is that the valuation process cannot be run smoothly throughout the year; In essence, it is a year-end calculation more information relies on forecasts of future prices instead of the inventory lready on hand (Gibson, 2002), which results in an increased need for adjustments, a higher possibility of errors occurring, and higher costs to oversee the system. Such problems have seen LIFO eventually being prohibited by the International Accounting Standards Board in 2004. |[pic] | |Graph 1. 0 – Profit differences of LIFO FIFO | The FIFO method reflects the actual inventory-cost-flow of most entities (especially those trading perishable items) and is favoured by the IASB and AASB over the prohibited LIFO. However, even the FIFO method is also far from flawless. With prices usually rising, the assumption that the first goods purchased are the first to be sold results in the reported figure for profit being inflated (as shown in Graph 1. 0), due to the cost of goods sold remaining at a historical level, although the cost to replace that good has risen (Miller, 2004). Although paragraph 32 and 33 of AASB 102 allows adjustments to be made to the values of inventory, these only include write-downs of net realisable value, and the reversal of such write-downs. The Framework of the AASB for the Preparation and Presentation of Financial Statements sets out the objective of financial statements as be ing to provide understandable, relevant, reliable, and comparable information that is useful to a wide range of users in the course of making economic decisions (AASB, 2004). AASB 102 tries to establish understandability by requiring financial statements to disclose the accounting policies adopted in measuring the inventories including the cost formulas and methods used, as well as the total carrying amount of inventories and the carrying amount in classifications appropriate to the entity, the carrying amount of inventories carried at fair value less costs to sell, the amount of inventories recognised as an expense during the period, and the circumstances, results and reversals of any write-downs carried out under paragraphs 32 and 33 (2009). The characteristics â€Å"comparability† and â€Å"reliability† are perhaps the most troublesome in terms of standardisation and regulation. As different organisations may have different needs in terms of inventory management, it may be possible that methods other than the specific-identification, weighted-average, and FIFO methods may provide a more comparable view of their performances and positions, however it is clear that regulators face a situation where the risks of easy embezzlement must be weighed against the goal of easy and absolute comparability. The components of comparability and reliability are dealt with in paragraphs 9 to 22, where the methods of inventory measurement are set out, and paragraphs 23 to 33, which set out the methods of inventory valuation. In order to help prevent profit manipulation, the standard precludes LIFO from its list of inventory valuation methods. The issue of reliability is also raised in paragraph 13, which requires that total inventory costs be allocated on the basis of â€Å"normal capacity,† which is a average figure of expected production. In a case of low or idle production, unit costs would appear to be higher due to the inclusion of fixed produ ction cost. This is dealt with by allowing the figure for normal capacity to take into account any decreased production due to planned maintenance. In a perfect standardised environment, only one set of methods would be sufficient but for now, the AASB has settled for allowing three methods of inventory valuation, and five techniques for measuring inventories. These provisions encompass a wide array of business types which allows a comfortable degree of comparability in financial data. However, the freedom given in the valuation and measurement of inventory in order to encourage better comparability comes at the price of the possible problems arising from inconsistencies between accounting practices and physical inventory movement. These inaccuracies can lead to profit and asset balances grossly over or under-stated, giving users a tainted picture of an organisation’s condition. While covering a lot of ground, it is quite clear that the current standards governing inven tory reporting have room for improvement. References Australian Accounting Standards Board (2009, November 2). AASB 102 Inventories. Retrieved April 30, 2010, from https://www. aasb. com. au/admin/file/content105/c9/AASB102_07-04_COMPjun09_01-09. pdf Australian Accounting Standards Board (2004, July). Framework for the Preparation and Presentation of Financial Statements. Retrieved April 30, 2010, from https://www. aasb. com. u/admin/file/content105/c9/AASB102_07-04_COMPjun09_01-09. pdf Deegan, C. (2010). Australian Financial Accounting (6th ed. ). North Ryde, NSW: McGraw Hill Gibson, S. C. (2002, October). LIFO vs FIFO: a return to the basics. Retrieved May 3, 2010, from https://findarticles. com/p/articles/mi_m0ITW/is_2_85/ai_n14897182/ Miller, P. B. W. (2004, June 1). Its time to get rid of LIFO conformity: IASBs move to ban LIFO deserves a thoughtful response. Retrieved April 29, 2010, from https://www. allbusiness. com/government/business-regulations/171735-1. html 1 2 3 4 5 6 7 8 Sub-period No. Sales Price LIFO Profit FIFO Profit Cost Don’t waste time! Our writers will create an original "Regulating Inventory" essay for you Create order