Erikson’s Psychosocial Theory: A Qualitative Study

Erikson’s Psychosocial Theory: A Qualitative Study From the time of conception until death, humans undergo incessant changes. One would experience biological, psychological and cognitive changes as one progresses in life. It leads to a change in the way one thinks and behaves. Development is the systematic change that takes place in an individual over the course of life (Shaffer and Kipp 2009: 2). The development of a human being is influenced by factors of nature and nurture. Based on these factors, various psychologists have proposed theories pertaining to human development. Particularly, psychologists have been interested in how one’s personality develops; whether personality is inherent or whether it is shaped by one’s experiences and environment. Among such psychologists was Erik Erikson who proposed the psychosocial theory of development. Erikson was a follower of Freud and accepted many of the idea’s that Freud introduced, however Erikson made modifications to Freud’s ideas and introduced the theory of psychosocial development (Erikson 1963, 1982 cited in Shaffer and Kipp 2009: 44). Freud believed that the stages of personality development was influenced by the maturation of sex instinct, this theory was termed psychosexual development (cite needed). Psychosexual theory of development focuses essentially on the unconscious mind. The id, ego and superego are the components of personality and these three components develop in accordance to the stages of psychosexual development. There are 5 stages of psychosexual development; the oral, anal, phallic, latency and finally the genital stage. The extent to which conflicts are resolved in each of these stages influence one’s personality later in life. Erikson modified this theory by emphasizing more on social and cultural influences on development and personality, rather than the influence of sex instinct and urges. The psychosocial theory of development constructs a series of 8 stages of psychosocial conflict that one would encounter at various stages of life. Each stage consists of a major crisis. The time at which each crisis emerges is dependent on factors of biological maturation and social demands that one would encounter during various phases of life. The extent to which an individual resolves each conflict affects the psychological development and personality of the individual (citation needed). Early life experiences, therefore, are assumed to have a significant impact on the way in which one would think about the world, the way one would form social relationships and on what one would think about oneself. To determine how Erikson’s psychosocial theory of development may contribute in explaining how interpersonal relationships, emotion and personality are shaped, particularly in individuals of the Sri Lankan context, a structured interview was formulated and 2 individuals were interviewed based on how he/she looks back on his/her life. The interview provides means of obtaining qualitative data about the participants’ lives with respect to the psychosocial development that has and is taking place. The sample for the interview consisted of a 25 year old Sri Lankan male who was married and a 50 year old Sri Lankan female who was divorced, single and had 2 children. The occupation of the participant A (the male participant) was mechanical engineering and participant B (the female participant) worked as a confidential secretary. Before the interview was conducted, each participant was briefed on the purpose of the interview and the method in which the interview would take plac e, then were asked if he/she would like to participate in the study. Information regarding the expected duration of the interview and the nature of the questions that would be asked was also given to the participants prior to the interview so that the participant would be fully aware of what the consequences of taking part in the study would be. The interview was a structured interview; 38 open ended questions were devised and there was an average of 4 questions relating to each of the 8 stages of Erikson’s theory of psychosocial development. After the participants agreed to participate in the study a face to face interview was conducted at each of the participants’ homes. Before the interview began the participants were briefed on confidentiality being maintained, their rights to not answer questions that they wished not to answer and they were given the right to withdraw at any moment they wished. The participants then signed a consent form and the interview proceeded. Stage 1: Trust versus mistrust The first stage of psychosocial development is believed to take place during infancy (0 – 1 year). At this stage the relationship between the infant and mother is of importance. In order to cultivate a healthy balance between trust and mistrust the infant should not be overprotected and overindulged yet the infant should be cared for and not neglected. If the infant is abused or neglected at this stage the infant’s basic trust will be destroyed and mistrust would be fostered. When one has mistrust one tends to expect that the world would bring more bad his/her way than good. One may find it difficult to trust friends and loved ones, even society. Mistrust may even cause an individual to be more avoidant of exposure to risks because the individual feels that the world is dangerous and inconsistent. Contrastingly, if the infant is overprotected by the mother the infant may develop a false sense of trust. Insulation from any form of unexpectedness may amount to sensory dis tortion and the individual may become naive. Such individuals are generally optimistic. In the interview conducted, questions were asked to determine how trusting the participant was of the world. When asked about what the participant thinks the future holds, participant A stated that he was optimistic to a certain extent about the future and the responses that participant A provided revealed that he did not seem to have difficulty in trusting other individuals. Participant A believed that the world is good yet has its ugly when asked whether the participant thinks the world is a bad place. Using the psychosocial theory of development participant A appears to have a healthy balance between trust and mistrust. Therefore it can be inferred that as an infant the participant obtained sufficient affection and care without being overprotected. Participant B, however, was pessimistic about the future, failed to see any good in the world and did not seem to trust other individuals with ease . Mistrust seems to have fostered more in participant B and this may be as a result of neglect during infancy. However the degree to which this theory is effective can be of question. Participant B’s mistrust may not be a result of experience during infancy, instead it may be an experience from later in life. The individual is divorced and the failed marriage may be a better explanation for why the individual is pessimistic and finds it difficult to trust others. Stage 2: Autonomy versus shame and doubt Between the age of 1 and 3, exerting independence becomes a key challenge for the child. The child begins to gain control over his/her body and is able to explore surroundings. If the child is ridiculed for his/her attempts at autonomy the child may become doubtful and ashamed of handling situations and problems on his/her own. Participant A’s responses to the questions based on autonomy took no extremes but rather fell on middle ground. The responses revealed that the participant made decisions independently and did not rely on others for matters that needed to be handled himself, however would seek help occasionally when in doubt. Participant B, however, still relied on parents for assistance when making important decisions in life and would ask for assistance when facing difficulty or if doubtful about what to do. Therefore, it can be assumed that participant B is less autonomous than participant A. However in the Sri Lankan culture it is not common to find adults still see king his/her parents for advice. Families in Sri Lankan culture are closely knit. Even as children grow into adults, the relationship with parents remain strong and it is quite common to find that elderly parents continue to live with their adult children and grandchildren. This closeness and confidence could be the reason why individuals still ask parents for advice even as an adult, not because of autonomy as a toddler. In this sense Erikson’s theory may be ethnocentric and not quite applicable in Sri Lankan culture. Stage 3: Initiative versus guilt This stage takes place between the age of 3 and 6 years. In addition to autonomy, the child now learns qualities of planning and undertaking tasks for the sake of being active. Guilt is a result of being reprimanded for adventure and experimentation. At this stage in a child’s life Erikson highlights the importance of adventure and play no matter how puerile it may appear to the parent of supervisor. Preventing an individual from initiation at this stage may have an effect on the individual’s confidence to initiate in later life and may instil fear that the individual is wrong or would be disapproved. However the child should still experience the consequence of mistakes and learn through trial and error so that the child does not turn out to be irresponsible so that the child’s conscience develops and so that he/she does not become boastful in nature. Stage 4: Industry versus inferiority From the age of 7 to 12, the child’s cognitive capabilities increase drastically. The competence of the child develops and the child begins to engage in meaningful activity. Involvement in extracurricular activities in school may help the child prepare to enter life and become industrious as an adult. Contrastingly if the child does not experience the satisfaction that achievement brings, experiences failure in school work and activities, or is denied the opportunity to develop his/her unique potential and participate in school activities, in later life the individual may feel useless, unable to contribute or work in teams. Moreover, a certain amount of failure is important too so that the child has a sense of modesty. The balance between modesty and competence if important. One develops the virtue purpose if successful in this stage. Stage 5: Identity versus role confusion Adolescence (age 12 to 18 years) is a major stage of development of an individual. One becomes increasingly independent, one begins to think of the future in terms of the career one wishes to occupy and the type of lifestyle one wishes to follow. In making such decisions one must learn the roles that one will occupy as an adult. What should happen at the end of this stage, according to Bee, is â€Å"a reintegrated sense of self, of what one wants to do or be, and of one’s appropriate sex role† (Bee 1992 cited in McLeod 2013). Individuals begin to explore possibilities and based on the result of such explorations, one’s identity is formed. Forcing an identity upon a youth would cause diffusion in which the individual lacks any form of commitment or passion. The youth would become rebellious or unhappy. In failing to form one’s identity, one may experience foreclosure where the youth adopts an identity of convenience precipitately. The youth that is unable t o form his/her own identity becomes confused about his/her role in society. Individuals would develop the virtue of fidelity if successful in this stage. Although Erikson’s theory describes the development of fidelity the theory does not explain how the development takes place. It is difficult to test the theory in this area and it is not falsifiable. The relationship between exploration as a youth and development of identity is vague. Participant A in the interview had strict parents and was not allowed to explore and adventure as a teenager yet seems to have fidelity and a strong identity. This contradicts the psychosocial theory of development. Stage 6: Intimacy versus isolation In young adulthood (18 to 40 years), one starts to share oneself and one’s space more intimately with another individual. It starts with exploring a relationship with an individual other than a family member, which in turn could lead toward a long term commitment to that individual. Avoidance of intimacy and commitment to a relationship could lead to isolation or even depression. If an individual succeeds in this stage the individual develops the virtue of love. However in a country that has arranged marriages it is difficult to see how willing one is to share one’s personal space with another. It could just be that the individual is forced to be in a committed relationship with another individual. The obligation to remain in the relationship would be present without love. In this case determining the successfulness of an individual at this stage is difficult. Stage 7: Generativity versus stagnation This stage occurs during middle adulthood (between 40 and 65 years). The individual starts to feel more involved in the world and a part of a bigger picture. Moreover, one would become more productive in terms of one’s career or in terms of raising one’s children. Some may even become involved in community activities and organizations that would benefit society. Failure in being generative in these ways would cause an individual to feel unproductive and stagnant in society. This stage is important for the development of the virtue care. Stage 8: Integrity versus despair As one steps into old age (65 years and over), one becomes unable to be as productive as one use to be. Therefore at this stage one starts to reflect on one’s life in terms of how satisfied one is with how he/she lived life. Integrity develops as a result of one seeing oneself as successful in life. According to Erikson, if one is disappointed and feels one did not accomplish the life goals one had, the individual would develop despair. Whilst the psychosocial theory is an aid in capturing central development issues in the 8 stages, it is still difficult to use the theory as an explanation of as to how and why such development comes about and Erikson acknowledges this (Erikson 1964 cited in McLeod 2013). There is no explicit explanation for how the degree of development at one stage affects the degree of development at another stage. The psychosocial theory of development is claimed to be universal however it is difficult to apply in certain cultures. For the solution of crises there is no universal mechanism that can be applied. It may vary from culture to culture. Moreover, the psychosocial theory of development, similar to the psychosexual theory of development, is not falsifiable and is difficult to test empirically. The lack of empiricism is one reason why developmentalists prefer other viewpoints of development, typically the learning viewpoint, rather than the psychoanalytical viewpoint. Despite the criticisms of the psychosocial theory of development, there is still support for Erikson’s 8 stages of personality development (McAdams 2001). The emphasis on the fact that individuals undergo development actively rather than passively and that humans are not subject to irrational urges is a quality that Erikson introduced after improving Freud’s psychosexual theory (Erikson 1963 cited in Shaffer and Kipp 2009: 44). Many find it easier to accept that humans are rational and there is interaction of both biology and social influences, with ego playing a greater role than id. The psychosocial theory indeed has provided understanding to the development that occurs through various stages of life. The impact that relationships with family, friends and peers has on development has been brought to light and this theory can be applied to the education setting, work setting and even help improve parenting methods. Therefore despite the limitations of the psychosocial theory, the contribution to the field of developmental psychology that Erikson has made, in terms of the psychosocial stages of development, is certainly valuable. List of References McAdams, D. P. (2001) ‘The Psychology of Life Stories’. Review of General Psychology 5 (2), 100 McLeod, S. (2013) Erik Erikson [online] available from www.simplypsychology.org/Erik-Erikson.html> [19 March 2014] Shaffer, D. R., and Kipp, K. (2009) Developmental Psychology: Childhood and Adolescence. 8th edn. Australia: Cengage Learning TWas The Dopolavoro A Success? TWas The Dopolavoro A Success? To What Extent Was The Dopolavoro A Success? Plan Of Investigation This essay will analyse the extent of the Dopolavoros success within Italian society between the years 1925 and 1939. The Dopolavoro was a leisure program under the organization Opera Nazionale Dopolavoro (OND) and was created initially to help gain the support of the Italian working class after the ban on trade unions. In addition to controlling Italian dissatisfaction within the state, the OND saw these programs as a further area of competition with the Socialists, who had similar social organizations. Seeing that it tried to gain the support of employers, there was nothing characteristically fascist about it. However, after Augusto Turatis rise to party secretary in 1927, the Dopolavoro became another supporting element of Mussolinis regime. Despite propaganda having a wide range presence, Italian society was not affected to the extent that the government wished, leading to the question, to what extent was the Dopolavoro a success? The two sources presented approach the topic in a relatively different manner. John Whittams Fascist Italy describes the course taken on this subject by a purely subjective viewpoint and analyses the factual information. Martin Blinkhorn on the other hand, in Mussolini and Fascist Italy, promotes a objective opinion on the Dopolavoro and the Italian state while criticizing it for its manipulation and deceptive attitude. Conclusively, an evaluation of the extent to which this program was a success will be presented through the analysis of key factors. Summary Of Evidence Mussolini was appointed Prime Minister in 1922 The Dopolavoro was formed on the first of may in 1925. The Dopolavoro included adult leisure programs, facilities and welfare programs. This idea was introduced by an engineer Mario Giani. Edmondo Rossoni promoted Gianis schemes. It was ran by a government agency called Opera Nazionale Dopolavoro. It aimed at decreasing tension created after the ban on trade union-sponsored clubs. In the 1930s the Dopolavoro ranged from theater to bands and libraries. Initially, membership was limited to 300,000, in 1926 and grew to 4 million by 1939. The OND was the answer to Gianis plea for a national state sponsored plan. The OND took over former socialist buildings and used them as its facilities. Turati was appointed leader of the OND in 1927. The ONDs initial purpose was to deliver news on the agricultural sector. Increased membership urged the OND to put more emphasis on recreational activities. Sports activities and welfare programs were heavily funded and journeys to favorable locations were subsidized. In 1936, twenty per cent of urban workers joined, 7 per cent of rural members and 80 per cent of employees in state and private sectors. Company employees were granted better facilities and lounge areas. Class divisions were evident. The poorer classes were given the cheapest seats in addition to being separated from the higher classes. Evaluation Of Sources Fascist Italy by renowned historian John Whittam, is a concise introduction on the nature of Italian Fascism under Mussolini. This book was written to inform the reader of the Italian Fascist state in terms of politics, diplomacy and military developments, and in what ways the domestic sector was neglected. The provision of documents and recent research aided in analysing the origins of the movement and its political success. Within its far-reaching analysis, Whittam emphasizes Mussolinis attempt for social control and party-state tension. The successes and failures of the fascist state, as well as the collapse of the regime are analysed objectively. Mussolini and Fascist Italy, also written by renowned historian Martin Blinkhorn, explains the importance of Mussolini, the movement and the regime which overlooked Italian society between 1922 and World War 2. Furthermore, he examines the fascist partys rise to power and the creation of Mussolinis dictatorship through reason and rational arguments. Nevertheless, Blinkhorn portrays his argument by criticizing the fascist state for subjecting society totalitarianism and deception. Although he makes brief comments on certain aspects of the Dopolavoros success, his argument largely consist of its â€Å"abysmal failures†. Furthermore, the age of the book must be questioned. In contrast to Whittam who has exploited certain recent revelations, Blinkhorns resources rely on documents preceding 1980. Analysis Like several other dictators, Mussolini too tried to tie his people closer with fascist beliefs and incorporate the masses to the fascist regime. An attempt was made to achieve this by introducing certain programs to the Italian people. These included adult leisure programs, facilities and welfare programs. On May first 1925 the Dopolavoro was formed, ran by a government agency called the Opera Nazionale Dopolavoro (OND). Initially, this idea of social engineering was introduced by Mario Giani, an engineer and a former manager of Westinghouse plant at Vado Ligure. Edmondo Rossoni, an Italian Fascist politician, acknowledged Gianis schemes for common activities and arranged for them to be introduced to his rapidly growing syndicalist organization. The upholding of the relationship between employers was crucial, seeing that such a project required increased funding as well as buildings and recreation grounds. Gianis plans seemed to be put in peril by suspicion placed on Rossoni on beha lf of the employers. Giani saw the risk in going through with his schemes under the current situation so he requested a national, state-sponsored plan. The solution to this appeal was the Opera Nazionale Dopolavoro. The remains of the Socialist Partys establishments aided the emergence of the Dopolavoro â€Å"with its chambers of labour, co-operatives and leagues many of them with mutual aid societies, communal halls and facilities for social and sporting events.† The squadristi, commonly known as The Blackshirts, destroyed many of these; the fascists simply took over those which remained intact. Mussolini appointed Turati, the party secretary, as leader of the OND two years after its establishment, and proceeded to integrate it as a central aspect of the National Fascist Party. The party representative in the provinces was responsible for assembling a board to supervise the area, and all Dopolavoro activities, as well as those sponsored by the employers, would be managed by its members. Originally, the OND was meant to inform the workers of new techniques and developments in the industrial sector. However, as the organization grew, more efforts were put in enhancing sports activities, summer camps, subsidized journeys to the mountains and the sea, cheap rail fares and welfare programs. It aimed at â€Å"re-educating† the Italian people as a whole, instead of brain washing them from an early age. It aimed at providing leisure/after-work activities within a fascist atmosphere. Also the Dopolavoro aimed at decreasing the workers irritation with the fascist ban on the trade union-sponsored clubs. Reaching the 1930s the Dopolavoro ranged from theater to bands and libraries. Initially, membership was estimated at 300,000 in 1926 and grew to almost four million by 1939. Reaching 1936, twenty per cent of urban workers took part, 7 per cent of rural members and 80 per cent of employees in state and private sectors. Many of the state and private employees were granted access to clubs, shops and athletic facilities provided by their respective company. What separated these benefits from the publicly used ones was the difference in their superiority. Even though organization was used to â€Å"demolish† barriers, class divisions were evident. During their excursions boarding railways or steamers, lower classes were separated from the higher ones and were given the poorest seats. Nevertheless, they saw no reason to complain, seeing that it was the first time for most of them to ever board a train or a boat, let alone go to the sea and the Alps. In order to clarify the extent of the Dopolavoros success, we must first distinguish the nature of its success. In this respect there are two criteria which have to be taken in mind. Social indoctrination of fascist ideology and diversion of mass awareness and attention. The ONDs initial cause was to provide after-hours leisure activities, so it should come as no surprise that they neglected direct ideological indoctrination as priority. However, during the 1930s (with Starace as party secretary) the importance of the OND as an instrument of propaganda was understood. In the cordial environment of the OND clubs and excursions, the masses were exposed to the success, failures and problems of the party. This was particularly worrisome for the regime as they made great efforts to avoid fanatical reactions. All they wished for was for passive acceptance of the given situation. The OND distributed government issue radios. Although these were considered a luxury item (300,000 in 1932, over a million in 1938), collective listening was encouraged. This was a measure taken for regulating information. The regime issued these radios so as to censor most information and prevent any public aggravation. Due to its recent appearance, the radio was highly favored. Moreover, through the OND, millions of people were exposed to propaganda and entertainment plans. This was an advantageous step for both the government and the illiterate. The ONDs use of the radio as well as the cinema was very efficient in distracting the masses. The Dopolavoro even purchased mobile projectors and sent them to remoter areas. Despite the Dopolavoros efforts to create a â€Å"laid-back† atmosphere so as to keep a sense of serenity among the people while in parallel integrating them in the fascist regime, it is argued that the members were not affected by fascist propaganda, hence failing to meet the goal set from 1927 onwards which included fascist indoctrination within the masses. Conclusion Among the fruition of many institutions brought forth by the Italian government, the Dopolavoro (or OND) was without doubt the most popular. Evidence of its popularity lies in the fact that it survived even Mussolinis fall, at which point its name was altered to Ente Nazionale Assistenza Lavatori (National Organisation for Worker Assistance) in 1945. Throughout the course of its existence, the Dopolavoro proved to be invaluable in its efforts to divert attention from the partys social and economic issues by providing a widespread and diverse range of cultural and recreational activities. Moreover, it served as a buffer in response to societys discontent. Be this as it may, criticism is present in the fact that it facilitated the infiltration of government branches and aided the meeting of enemies of the regime without attracting attention of the police. The Dopolavoro attempted a more active approach in fascist indoctrination in the late 1930s, however due to the lack of radical thinking, it failed to meet the regimes wishes. As far as public unrest is concerned, the Dopolavoro was successful in toning it down by introducing various leisure activities aimed at decreasing social irritation. However, in its goal to instill the fascist ideology within the Italian people, not only did it meet a miserable fail, it proved to be highly inefficient and showed a direct contrast to the regimes intentions. Bibliography Blinkhorn Martin, Mussolini and Fascist Italy, Routledge 1987 De Grand J. Alexander, Fascist Italy and Nazi Germany, Routledge 1995 Kolinsky Martin, Continuity and change in European society: Germany, France and Italy since 1870, New York: St Martins Press 1974, 58 Marinetto Michael, Corporate Social Involvement: Social, Political and Environmental Issues in Britain and Italy, Ashgate Publishing 2005 Townley Edward, Mussolini and Italy, Heinemann Educational Publishers 2002 Whittam, John, Fascist Italy, Manchester University Press 1995 Whittock Martyn, Mussolini in Power, HarperCollinsPublishers Ltd 1998 Whittock Martyn, Mussolini in Power, HarperCollinsPublishers Ltd 1998, 4 Townley Edward, Mussolini and Italy, Heinemann Educational Publishers 2002, 91 Townley Edward, Mussolini and Italy, Heinemann Educational Publishers 2002, 91 Marinetto Michael, Corporate Social Involvement: Social, Political and Environmental Issues in Britain and Italy, Ashgate Publishing 2005, 124 Whittam, John, Fascist Italy, Manchester University Press 1995, 73 Whittock Martyn, Mussolini in Power, HarperCollinsPublishers Ltd 1998, 19-20 Whittock Martyn, Mussolini in Power, HarperCollinsPublishers Ltd 1998, 19-20 Blinkhorn Martin, Mussolini and Fascist Italy, Routledge 1987, 36 Whittam, John, Fascist Italy, Manchester University Press 1995, 73 Whittam, John, Fascist Italy, Manchester University Press 1995, 73 Whittam, John, Fascist Italy, Manchester University Press 1995, 73 De Grand J. Alexander, Fascist Italy and Nazi Germany, Routledge 1995, 71 Whittam, John, Fascist Italy, Manchester University Press 1995, 73 Kolinsky Martin, Continuity and change in European society: Germany, France and Italy since 1870, New York: St Martins Press 1974, 58 Whittam, John, Fascist Italy, Manchester University Press 1995, 73 Whittam, John, Fascist Italy, Manchester University Press 1995, 73 De Grand J. Alexander, Fascist Italy and Nazi Germany, Routledge 1995, 71 Whittam, John, Fascist Italy, Manchester University Press 1995, 73

Differences Between Gaap & Ifrs in Accounting

Income Tax Memorandum 10/18/2012 Over the past few years, there has been a push to adopt a single international accounting standard in order to simplify commerce in the global economy we live in today. However, this is more easily said than done because of some very notable differences between U. S. GAAP and IFRS standards. One of the most significant differences between GAAP and IFRS arises when accounting for income taxes.The first issue that arises when accounting for income taxes is determining the tax basis of an asset or liability. Under IFRS standards, tax basis is based on the expected manner of recovery. These standards define the tax base of an asset as the amount that will be deductible for tax purposes against any taxable economic benefits that will be received in the future. Similarly, the tax base of a liability is defined as its carrying amount, less any amount that will be deductible for tax purposes in the future.Under U. S. GAAP standards, tax basis is a question of fact under the tax law, which means the tax basis of an asset or liability is the amount used for tax purposes. For example, in the case of an asset, tax basis includes the amounts that are deductible for deprecation, as well as any amounts that would be deductible upon sale or liquidation of the asset under tax law. Another key difference between IFRS and GAAP is how income tax expense (benefit) is allocated to financial statement components.IFRS allows for a full â€Å"backwards tracing† approach to be used. In this approach, income tax expense is recognized in the income statement regardless of the period in which the tax expense or benefit is recognized. Under GAAP standards, â€Å"backwards tracing† is prohibited, and income tax is allocated to the financial statement category where the pre-tax item was recorded. A further difference between IFRS and GAAP arises when dealing with Deferred Tax Assets (DTA’s) and Deferred Tax Liabilities (DTL’s).The f irst difference between the two standards is how DTA’s and DTL’s are classified. Under IFRS, DTA’s and DTL’s are always classified as noncurrent on the balance sheet. GAAP requires that DTA’s and DTL’s be classified as either current or noncurrent, based on the classification of the asset or liability generating the temporary difference. IFRS and GAAP also differ on how a Deferred Tax Asset is recognized. IFRS uses the Net Approach, where assets are not recognized unless it is probable (greater than 50%) that they will be realized.Whereas GAAP calls for the Gross Approach, in which the full DTA is recorded and then reduced by a valuation allowance if it is not likely to be realized. One of the last key differences between IFRS and GAAP in accounting for income taxes is each standard’s guidance for uncertain tax positions. Under IFRS, there is no specific guidance given, and a company can record the liability as either a single best es timate, or a weighted-average probability of the possible outcomes. GAAP however, gives clear guidance on how to account for uncertain tax positions.Under these standards, if an uncertain tax position meets the â€Å"more likely than not† recognition threshold, the benefit is measured at the largest amount of tax benefit that has a greater than 50% likelihood of being realized. In summary, the differences between IFRS and GAAP accounting standards are vast, and each difference has a real effect on a company’s financial statements. IFRS tends to have less strict guidelines, and each individual company is allowed to use their own judgment on certain matters. GAAP takes a stricter approach, and most accounting issues have set guidelines and standards that a company must adhere to.

Idealism In The Tragedy of Julius Caesar by William Shakespeare - Free Essay Example

Sample details Pages: 3 Words: 825 Downloads: 5 Date added: 2019/03/25 Category History Essay Level High school Tags: Julius Caesar Essay William Shakespeare Essay Did you like this example? In The Tragedy of Julius Caesar, William Shakespeare uses rhetoric, dramatic irony, and the characters of Cassius and Brutus to reveal with vivid strokes how idealism undermines our capacity to comprehend different outcomes and forces us down a path of societal distress. Idealism limits our capability to think and therefore lowers our potential as human beings. Shakespeare effectively shows this through conversations between Cassius and Brutus. Brutus is the embodiment of idealism because of his patriotism for Rome and his belief in Rome and its people. Cassius on the other hand is cunning and he is able to use this patriotism in that is in Brutus to further his own agenda and specific goals. Men at some time are masters of their fates. The fault, dear Brutus, is not in our stars, but in ourselves† This illustrates how simple it was to convince Brutus to kill Caesar. All Cassius needed to do was touch upon Brutus’ ego every so slightly in order to promote thought that showed him a picture of a world where he, Brutus, was ruler and how amazing that world could be for Rome. Cassius also cunningly puts forth the idea that we have control our own fate, if we want something we need to accomplish it ourselves. The fault is not in our stars, su ggests that no one is born to rule, we need to earn that right which Caesar has not and Brutus can easily do. Brutus now could not look past this ideal world that he had created in his head and kept comparing it to the one with Caesar. He was debating whether or not to kill Caesar but not once did he reevaluate his position with Cassius that Caesar was ambitious. His ideal world limited the scope of his thinking a ultimately lead him to the killing of Caesar. â€Å"Like wrath in death and envy afterwards†¦ Let us be sacrificers but not butchers, Caius.† (61,Shakespeare) Butus’ limited thought process is explicitly shown here as well, he is not able to see beyond the point that it would be wrong to kill Marc Antony simply because he was a close friend of Caesar. He saw that in his ideal world Marc Antony would not have to be killed, instead Antony could play an instrumental part in convincing the Roman people that the killing of Caesar was necessary. But in realit y Brutus had been warned multiple times by Cassius that Marc Antony should be killed or at least not allowed to speak. Cassius tries to explain to Brutus that Marc Antony, if allowed to speak to the Roman public, could wreak havoc to an already volatile situation but because of his strong ideals and beliefs Brutus was left unmoved. This vividly illustrates that idealism can seriously hinder our abilities to think forward and significantly decreases our potential as human beings. Don’t waste time! Our writers will create an original "Idealism In The Tragedy of Julius Caesar by William Shakespeare" essay for you Create order Idealism is easily manipulated to further one’s own agenda and self centered views. With the objective of convincing a man to turn his back on his friend, Cassius focuses on two specific strategies. First to prompt Brutus’ sense of civic responsibility and to weaken Brutus’ devotion to Caesar. First, Cassius uses devices such as contradiction and dramatic comparisons. He points out Caesars shortcomings and contrasts him to fellow men, showing no difference between Caesar and ordinary men in comparison. This implies that Caesar is just as likely to become corrupted with power, despite him being treated as a god. One example of this is Cassius’ constant comparing Caesar with Brutus. â€Å" â€Å"Brutus† and â€Å"Caesar†Ã¢â‚¬â€what should be in that/ â€Å"Caesar†? Why should that name be sounded more than/ yours?†(23). He forces Brutus to question whether such ordinary and weak men deserve to hold such power, well continually fl attering Brutus. Once Brutus starts to believe that Caesar doesn’t actually have the kind of power that is implied, he starts thinking that Caesar is actually not fit to lead. In reality Cassius is jealous of Caesar’s power and even the close relationship that Brutus and Caesar have. Cassius always wanted to be part of Caesars inner circle and be part of the process as well, this never actually happened though and Cassius sought revenge in the form of breaking the relationship between Brutus and Caesar as well as seize all of Caesar’s power. Cassius is using Brutus to pursue his personal vendetta and Brutus has fallen into his trap. Cassius is aware that knowing the audience is essential to successfully persuading. When Brutus uses the word honor twice in eight lines, emphasizing the weight he places on honor. Cassius quickly takes advantage of this. â€Å"I know that virtue to be in you, Brutus,/ As well as I do know your outward favor./ Well, honor is the su bject of my story.† He also emphasizes other words that Brutus resonates with, such as â€Å"free† and â€Å"Rome† as Brutus is a patriot and is willing to do anything for his country.

The Present Participle in English

A present participle is a  verb form  (or verbal)—made by adding -ing to the base—that often functions as an adjective. Present participles are the only verb forms that are completely regular. The present participle (also known as the -ing form) is used with a form of the auxiliary be to express the progressive aspect. For a discussion of the differences between present participles and gerunds (both of which end in -ing), see gerunds. Examples and Observations The hotel were staying in is super deluxe, and we have a working television set.(Cristina Garcia, I Wanna Be Your Shoebox. Simon Schuster, 2008)The Mole had been working very hard all the morning.(Kenneth Grahame, The Wind in the Willows, 1908Working in shifts, we get the grave dug by early afternoon and return to the bunkhouse.(Guy Vanderhaeghe, The Englishmans Boy. McClelland Stewart., 1996Im looking for something in an attack dog. One who likes the sweet gamey tang of human flesh.(Mr. Burns in The Simpsons, 1992Looking back you realize that a very special person passed briefly through your life--and that person was you. It is not too late to find that person again.(attributed to Robert Brault)And standing on the sidelines during those first games were the veterans, holding the spaldeens, bouncing them, smelling them in an almost sacramental way.(Pete Hamill, A Drinking Life, 1994When suffering comes, we yearn for some sign from God, forgetting we have just had one.(Mignon McLaug hlin, The Complete Neurotics Notebook. Castle Books, 1981I drive through the electric gates of a three-acre estate, passing landscaped gardens before I pull up in front of a neocolonial mansion, parking beside a Bentley, two Porsches and a Lamborghini Spyder. Moonsamy, wearing jeans and a T-shirt, is waiting for me at the door.(Joshua Hammer, Inside Cape Town. Smithsonian, April 2008Their hair in curlers and their heads wrapped in loud scarves, young mothers, fattish in trousers, lounge about in the speed-wash, smoking cigarettes, eating candy, drinking pop, thumbing magazines, and screaming at their children above the whir and rumble of the machines.(William Gass, In the Heart of the Heart of the CountryAlthough we have traditionally thought of the participle as an adjectival (and that is certainly its more common role), some participles and participial phrases clearly have an adverbial function, providing information of time, place, reason, and manner, as other adverbials do.(Mart ha Kolln and Robert Funk, Understanding English Grammar. Allyn and Bacon, 1998Walking through Sherwood Forest at sunset, we could feel an air of mystery, as if the ancient trees had a story to tell, if only we could hear.(Winsoar Churchill, Robin Hoods Merry England. British Heritage, April 1998Standing near the door, we dipped our fingers in the holy water, crossed and blessed ourselves, and proceeded up to the sleeping-room, in the usual order, two by two.(Maria Monk . . . StandingIn the shoes of indecision, I hear themCome up behind me and go on ahead of meWearing boots, on crutches, barefoot, they could neverGet together on any door-sill or destination—(W.S. Merwin, Sire. The Second Four Books of Poems. Copper Canyon Press, 1993 Whats the Difference Between a Gerund and a Present Participle? Both of these -ing forms are verbals. A gerund functions as a noun:  Laughing is good for you.  A present participle functions as an adjective: The old laughing lady dropped by to call Usage Advice: Not Simultaneous Not Simultaneous. The misuse of the present participle is a common structural sentence-fault for beginning writers. Putting his key in the door, he leapt up the stairs and got his revolver out of the bureau. Alas, our hero couldnt do this even if his arms were forty-feet long. This fault shades into Ing Disease, the tendency to pepper sentences with words ending in -ing, a grammatical construction which tends to confuse the proper sequence of events. (Attr. Damon Knight) (Bruce Sterling, A Workshop Lexicon. Paragons: Twelve Master Science Fiction Writers Ply Their Crafts, ed. by Robin Wilson. St. Martins Press, 1997 Time and the Present Participle The problem of teaching the participle is certainly not simplified by the fact that this term is obviously a misnomer. The student, accustomed to present tenses which indicate present time, and past tenses which indicate past time, cannot comprehend the sophistry of a present participle which indicates now present, now past, now future time. . . . Why insist on calling the participle in -ing present no matter what time it happens to be indicating? (Karl G. Pfeiffer, The Present Participle—A Misnomer. The English Journal, 1931) Also Known As: active, imperfect, or -ing participle