Intellectual Property Essay Example for Free

Intellectual Property Essay Welcome to the online discussion topic for GSP171. I look forward to this being a participative and collaborative discussion so that we can all share our experiences and learn from each other. This discussion topic will focus on the key ideas and concepts covered in Chapters 1 and 2 of the Study Units/Course Guide. INSTRUCTIONS 1. The discussion starts at noon of 7 August 2013 and will last until 2359 hours of 18 August 2013 (â€Å"Discussion Period†) 2. During the Discussion Period, you should make a minimum of two (02) posts of 70 to 150 words each for the discussion topic. 3. At least one of your posts must be in direct response to the discussion question below, while additional posts should be in response to those from other students. 4. Do not post in batches (for example, all posts in one day); instead, space out your posts regularly. 5. In your posts, you need to demonstrate that: †¢You have read the materials †¢ You understand the legal concepts and how to apply them; and †¢ You are able to bring together all the materials to show new and deep understanding of the discussion at hand. 6. Read what other students have posted and respond to them; you will also be graded for the amount and quality of engagement with the ideas of others. Hence, at least one of your posts should comment on or respond to what other students have posted (have they got their facts and theories right; have they applied them correctly and in what way; and in what way have you learned from what they write?) 7. This assignment will be graded, and relevant criteria will be no. of postings, relevance, reflection and interpretation, generating learning and evidence of practical application. 8. Please note that the rules on academic honesty and plagiarism apply to this Graded Discussion Board assessment. You should use your own words and ideas as much as possible, and cite any external sources that you refer to. You should be able to think of as many points as you can, or for each point as many angles of looking at it as you can. Don’t just get stuck in one thing! Write in full and proper sentences with correct punctuation and spelling, like you would in an essay. Please observe online etiquette. DISCUSSION QUESTION In December 2012, the Media Convergence Review Panel appointed by the Singapore Government released its Final Report on Media Convergence. The report is available online at http://www.mda.gov.sg/Reports/Documents/Media%20Convergence%20Review%20Final%20Report.pdf. Chapter 5 of the report addresses Policy and Regulatory Responses to Copyright and Digital Piracy, and debates the views from different stakeholders, ie, content owners, content users and technology providers. After reading Chapter 5 of the report, consider and discuss the following: a.In your view, would the availability of legitimate content sources affect digital piracy rates in Singapore? Has the opening of new online stores such as iTunes and Spotify in Singapore changed the way by which Singaporeans consume digital content? b.What are the arguments for and against doing more to respond to copyright challenges in the online environment in Singapore? c.Do you agree with the recommendations of the Panel (as summarised in section 5.6), or would you have adopted other responses? Have a fruitful discussion!

How does Harper Lee Manage to Draw Together the Stories of Boo Radley E

How does Harper Lee Manage to Draw Together the Stories of Boo Radley and Tom Robinson? Do you find her Way of doing this Effective? There is a strong literary motif running through Harper Lee's novel 'To Kill a Mockingbird'. The stories of Boo Radley and Tom Robinson are drawn together by the way they are both mockingbirds in their own way. Both men are on the outskirts of society and are misunderstood by the predominantly white population of Maycomb. In the first part of the novel, there is a very important quote used: "Shoot all the Bluejays you want if you can hit 'em, but remember it's a sin to kill a mockingbird." 'To Kill a Mockingbird' is a novel about a young girl named Jean Louise Finch or Scout growing up in a very prejudiced American town in the 1930's. Her life is fairly normal until her father, a lawyer named Atticus, is asked to defend a black man charged with the rape of a white girl, Mayella Ewell. Atticus knows there is no chance he can win because his defendant, Tom Robinson is black and therefore guilty but as Atticus said himself: "Just because we were licked a hundred years before we started is no reason for us not to try to win." The jury persecutes Tom Robinson in his trial. It would have been impossible for him to abuse Mayella because he cannot use his left arm. Mr Heck-Tate said that she had a black right eye, suggesting her attacker was left-handed. Her father, Bob Ewell, was, suggesting that he beat her up. Because Tom couldn't punch Mayella with his left fist, it couldn't have been him. Tom Robinson is an admirable character and very brave. He showed these qualities in the trial by speaking his mind and saying the truth, but this still was not enough to sway the ju... ...or example he leaves two dolls carved out of soap in the likeness of Jem and Scout. A lot of effort and thought would have gone into those dolls, just to please the children. He has done nothing but try to make the children happy but they are still unkind towards him. Harper Lee's way of making both Boo Radley and Tom Robinson mockingbirds is very effective. It gives the reader a parallel to compare each two. Both men are on the outskirts of society and are misunderstood by the predominantly white population of Maycomb. Harper Lee draws the two stories together to give out a very powerful message: you shouldn't judge people on the colour of their skin or their lifestyle. You never know exactly how that person's feeling until you climb inside their skin and walk around in it. This is summarised in a quote made by Atticus: "Were you ever a turtle huh?"

Guyana Defence Force in National Development

THE GUYANA DEFENCE FORCE IN NATIONAL DEVELOPMENT: CIVILIAN-MILITARY RELATIONS – SOME PERSPECTIVES The case for the Guyana Defence Force to be involved in national development is enshrine in the birth of the Force and it is articulated as the third part of the Force’s tripartite role: 1. â€Å"Defend the  territorial integrity  of Guyana. 2. Assist the civil power in the maintenance of law and order when required to do so. 3. Contribute to the economic development of Guyana. †[1] The question then has to be, how will the Force be most effective in fulfilling this role. This essay contends that good civil-military relations with government and non-government organisations are critical to the successful fulfilment of this role. To demonstrate the relationship between successful national development activities and good civil-military relations, I will examine areas of development the Force can be most effective and show that the level of effectiveness will be driven by the quality civil-military relations in the said area. What then are the areas of development that the Guyana Defence Force can be most effective? The following areas of development were selected because the military role and level of success is easily measureable: 1. Engineering – infrastructural work; road construction, housing projects for low income earners, etc. 2. Health services – medical outreaches; military doctors, dentists providing service in hinterland areas, etc. 3. Education – military personnel both soldiers and civilians are employed as teachers in hinterland areas where there are limited schools, etc. 4. Economic – military personnel being employed on economic projects; such as the establishment of micro-industries, for example, farming. . Administrative – Officers are seconded to administrative positions in government agencies and even the other Services of the Joint Services. 6. Aviation – Augmenting the transportation of people and goods to the hinterland regions. Throughout most of its history the Force has been involved in national development by way of executing engineering projects particularly in the areas of hinterland roads and bridges construction. Also, the construction of low cost housing and airstrip rehabilitation are other areas where the Force participated in engineering works. This commitment to national development by way of executing engineering projects was highlighted in â€Å"Guyana’s Draft Second Development Plan, 1972-1976 which assigned specific responsibilities, to the Engineer Corps, for the construction of hinterland roads and bridges, the upgrading of airstrips and projects such as the rehabilitation of the hydro-electric power station at Tumatumari†[2] The success of the Force involvement in these ventures is commendable, however, the Force was unable to remain committed to such ventures as a single source agency as time progress. This was due to lack of resources; both human and mainly material. Therefore, one can argue that a civil-military relation framework by way of partnership with a government or non-government would have enhanced the Force’s longevity in its commitment to such ventures. This was not lost to the Force administration and is exemplified in the Force’s most recent commitment to engineering projects as detailed in the Stabroek News. â€Å"Five ranks of the Guyana Defence Force (GDF) received keys to new homes at Tuschen Housing Scheme, East Bank Essequibo last week as part of a an ongoing partnership between Habitat for Humanity Guyana; the Ministry of Housing and the army to assist ranks with affordable housing. [3] Noteworthy is the commitment of government or non-government organisations to have such partnerships with the Force in this sector, as detailed in the same article, â€Å"Chairman of the Management Board at Habit for Humanity, Alex Graham remarked that the GDF has the capacity to play an integral role in various aspects of the housing response while pointing out that the army can also help in the building of homes for persons outside the GDF family. †[4] This demonstrates that there is clear recognition by non-government agencies that good civil-military relations are beneficial to both parties. Further the Force will not be required to singlehandedly seek out and forge these partnership. The Force has a rich history of providing medical services to rural and hinterland villages as part of its medical outreaches. The Force has been impressive in its support to national development in this sector by providing free medical and dental care to thousands of Guyanese. This is not surprising since common to most underdeveloped countries is the lack of capacity to provide quality medical services as you move away from the cities and main towns. This is the case in Guyana and its exasperated by our demographics, terrain in hinterland areas and the lack of adequate transportation facilities to hinterland and rural areas. The support by the Force in this sector has continued throughout its existence and remains source of kudos as highlighted in the following excerpt from Stabroek News. â€Å"Close to 200 Upper Berbice River residents benefited from dental and general medical care when a team from the Guyana Defence Force (GDF) Medical Corps hosted an outreach exercise there recently. According to the army, residents said they were grateful for the exercise and expressed the desire for a doctor to visit at least once per year. †[5] The quality and level of success gained in this sector can be improved with better civil-military relations with government and non-government organisation. Similar sentiments in regards to the value of these relations were expressed by the Chief of Staff in his 2011 Command Directive. â€Å"In 2011, I plan to establish statecraft partnerships with the Ministries of Education and Health. †[6] The use of military personnel to augment the efforts of the Ministry of Education to provide education at any level and in any area of the country has not been a feature of the Force for any substantive period. Notwithstanding this, one can argue that the efforts by the Force to educate its ranks directly impacts on national development. Since when members of the Force return to civilian life their level of technical and vocational education will have a direct impact on how they are integrated to the countries labour force. Therefore the Force commitment to educating its ranks underscores its efforts to national development in this sector. However, the efforts of the Force to educate its ranks have had its own challenges. The main challenge was the ability of the Force to establish a system that linked educational development with the evolution of soldier’s careers. â€Å"As part of their promotion standards, soldiers are required to attain specified levels of academic education but these standards had to be waived since no formal means existed for upgrading soldiers’ education. † [7] The importance of good civil-military relations to enhance the Force performance in this sector has been underscored by the recent efforts by the Force in launching of its Academic Education Programme. 8] This coupled with the Career Development Plan[9] and the advent of â€Å"promotion examinations for promotion up to the rank of major†[10], underscores a recognition by the Force that civilian input and to an extent civilian oversight is critical to success in this sector. Also, the aforementioned planned stat ecraft partnership with the Ministry of Education and the fact that Force Education Department is staffed primarily by civilian teachers, establishes the importance of good civil-military relation for the strengthening of the Force’s capacity in this sector. The Force direct involvement in economic activity in support of national development is demonstrated with its involvement in agriculture. The Force Agriculture Corps has the mandate to produce mainly poultry, pork and eggs to augment the Force’s ration requirements. Throughout its history from since the establishment of Agriculture Corps the Force had measured success in this sector. This success is termed measured since in Guyana’s Draft Second Development Plan, 1972-1976, the Force â€Å"was tasked with the development of farms at Onverwagt in Berbice, Butenabu in Mahaicony, Vergenoegen in the Essequibo, and at Garden of Eden in Dememerara. [11] However, presently the Force only has one farm at Garden of Eden in Dememerara. Hence, after existing in excess of three decades the Force Agriculture Corps has not achieved the capacity to provide the Force with its ration requirements of meat, eggs and vegetables. The lack of fulfilment of its potential in this sector can b e attributed to the lack resources; both human and material. The Force performance in this sector can improve via partnerships with government and non-government organisations. The establishment of such civil-military relations will impact positively on the Force performance in this sector. To this end the Force continues to pursue such partnership as demonstrated with the Force involvement in â€Å"the national pig-breeding programme, a joint effort between the Ministry of Agriculture and the Guyana Defence Force†[12]. The Force at various period of its existence seconded mainly officers and in a few cases other ranks to government and non-government organisation. Officers were primarily seconded to administrative positions in government agencies and even the other Services of the Joint Services. This practice helped in National Development by making managerial and administrative skills readily available to beneficiary government agency. The Force involvement in this sector illustrates the value of good civil-military relations both to the Force and the Nation. This is underscore by the fact that military officers have attained high ranking appointments, namely permanent secretary and currently Accountant General at the Ministry of Finance. The Force since its early days of existence played a pivotal in aviation in Guyana. The Force helped in the pioneering efforts in aviation in Guyana. Aviation is arguably the first area where the value of good civil-military relations and the capacity of the Force to positively impact on National Development were demonstrated. [13] However, as the civilian capacity developed in this sector the Force was seen has having a negative impact in the commercial viability of this sector. I am of the view that the deterioration of civil-military relations in this sector helped in fostering this perception of the Force. There remain numerous areas in this sector where the Force, the private sector, and government and non-government organisations can benefit from good relations. No one entity can satisfy the commercial, security and safety requirements for aviation support in Guyana. The wide expanse of hinterland settlements, the limited aircraft and technically trained personnel suggests that there is room for all stake holders to make a positive impact in this sector. The Guyana Defence Force recognises and accepts it has a role to play in National Development. This is exemplified in the many initiatives and projects the Force has been involved throughout its existence primarily in Engineering, Health Services, Education, Economic, Administrative and Aviation Sectors. The question of how the Force will be most effective in fulfilling its role of contributing to National Development has been answered. The Force must embrace partnership with government and non-government agencies in those sectors where we are poised to make an impact on National Development. This pursuit and ultimate realisation of good civil-military relations will enhance the Force capacity to contribute to national development activities. REFERENCES Best G. A. R. (2010) Career Development Plan Guyana Defence Force. Guyana Defence Force Best G. A. R (2011) Chief of Staff Command Directive. Guyana Defence Force Granger D. A. (1975) The new road. Guyana Defence Force. Granger D. A. (2005) A brief history of the Guyana Defence Force. Free Press. Huntington, S. (1957). The soldier and the state: theory and practice of civil-military relations. Cambridge, Belknap Press of Harvard University Press. Johnson, J. (1981). The role of the military in underdeveloped countries. New Jersey, Princeton University. Greenwood Press Reprint . Lehmann, D. (1979). Democracy and development in Latin America: Economics, politics and religion in the post-war period. Temple University Press. Smith, K. A. and Welch, E. C. (1974). Military role and rule. Massachusetts, Duxbury Press,. Tachau, F. (1974). The developing nations (What paths to modernization? ). New York, Dodd, Mead and Co. Thompson W. S. (1983). The third world: Premises of U. S policy. San Francisco: JOS Press. ———————– [1] Granger D. A The New Road A Short History of The Guyana Defence Force – 1966 -1976, 1975 pg 47. [2] Granger D. A A Brief History of the Guyana Defence Force, 2005 pg75. [3] Stabroek News Sunday, June 15, 2008. 4] Stabroek News Sunday, June 15, 2008. [5] Stabroek News Tuesday, August 17, 2010. [6] Best G. A. R Chief of Staff Command Directive 2011, pg 22. [7] [8] Stabroek News Saturday, April 10, 2010. [9] Best G. A. R Career Development Plan Guyana Defence Force, 2010 pg17. [10] Best G. A. R Chief of Staff Command Directive 2011, pg 39. [11] Granger D. A A Brief History of the Guyana Defence Force, 200 5 pg74. [12] http://www. gina. gov. gy/archive/daily/b080407. html 2011-10-30. [13] See Granger D. A A Brief History of the Guyana Defence Force, 2005 pg75.

The Symbolism Of Othello By William Shakespeare - 958 Words

Among the many things that we own in our lifetime, there is always something that is special to us whether it’s a generational piece or jewelry passed down from grandparents or parents. That particular piece is significantly special because it carries a unique meaning that one can only understand. I received an old picture necklace from my grandma before she passed away with monstrous disease, cancer. The necklace carried a picture of my grandma when she was about my age. That necklace is the only tangible memory I have of my grandma. There are no words that can describe how much the necklace mean to me and I will treasure it as long as I live. In William Shakespeare’s play, Othello, the symbolism of Desdemona’s handkerchief is central to the play’s tragic dà ©nouement. The handkerchief serves a very important role in shaping the story to the way it is, it ultimately becomes the reason for Othello’s brutal murder of his wife, Desdemona. In addition , the handkerchief is shown as a symbol of â€Å"different things from various events in this play† (Othello). In the first, it is shown as a symbol of Othello’s token of love for Desdemona. In the second, it symbolizes a marital fidelity between the couple, but later became a significant pivotal point for Desdemona’s death. The significance of the handkerchief in Othello is a symbol of love between Othello and Desdemona. This item is distinct in design, which is a white, and dotted with strawberry images. It was Othello’s first giveShow MoreRelatedThe Tragedy Of Othello By William Shakespeare757 Words   |  4 PagesThe Tragedy of Othello by William Shakespeare William Shakespeare uses many literary devices to enhance and provide greater complexity in his works. More specifically, the theme, symbolism, and dramatic irony are used to enrich Shakespeare’s The Tragedy of Othello. 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His experiences are unparalleled and that’s what makes him such a popular leader. He has seen many battles and fought many fights; his stories are legendary among those who revere him. In our day he would be the man every man wants to be like and the man every woman wants, but even those who are revered have enemies. If this were not the case then there would be no means for him to have become so revered.Read MoreOf Mice And Men And Othello Anal ysis1530 Words   |  7 PagesImpossibility of Ideals in Othello and Of Mice and Men It is a celebrated part of human nature to dream big. All too often, these idealistic dreams become too big, and as demonstrated in Othello by William Shakespeare and Of Mice and Men by John Steinbeck, the harsh reality will always catch up. Othello is the story of a successful venetian general who, despite being a moor, marries Desdemona, a beautiful woman whom he loves with all his heart. 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The way the author lets the reader know the plan behind Iago’s actions, but not the other characters, the irony that s present in the words he uses to describe Iago, and the symbolism he uses to caus e betrayal for other characters, helps one to realize that Iago is the villainRead MoreThe Tragedy Of Othello By William Shakespeare938 Words   |  4 Pagesâ€Å"The Tragedy of Othello† is commonly considered one of Shakespeare s greatest tragedies and one of his finest works. In this play we see many literary devices at work. Several of these devices are involved in Iago’s deceitful plot against Othello that creates much suspense for the duration of the play. In â€Å"The Tragedy of Othello,† William Shakespeare uses symbolism, irony, and tone to create this classic drama. Symbols are central to understanding â€Å"Othello† as a play. There are two significant

5 Ways to Tell if Your College Crush Likes You

Have your eye on someone as a potential date? Boyfriend? Girlfriend? Or, at the least, someone to ask out for coffee or a drink, away from the college crowd? Trying to see if he or she likes you or not can be maddening. These five situations can help you gauge the other persons feelings—as well as your own—about possibly taking things to another level. 1. Go Out in a Group Is this person by you the whole night? Are you by them? Are they interested in what you have to say? Do they laugh at your jokes, wait for you when the group moves around, and pay attention when you talk? Are you frequently making eye contact? If you close your eyes and imagined the person not with the group, would your experience change? Answering yes to any of these questions might indicate an interest in you in particular instead of just common group dynamics. 2. Do Something Together Off Campus If you have to visit a local museum for your art history paper, see if this potential-date wants to come along. Their eagerness at doing so, and the chemistry that happens while you guys are out, can be a great way to see whats going on between the two of you. Of course, if youre heading off campus, make sure youre safe about it. 3. Grab a Meal Together If youre interested in someone, chances are that you have things in common and have done things together, or with a group, already. If so, try to carry that momentum into a seemingly-friendly meal together. Did you work together on a class project, seek his or her advice on your computer science program, or research similar paper topics in the library? If so, say you want to celebrate finishing by grabbing a quick meal off campus. Keeping it really casual can be the key to seeing what your dynamics are when youre alone. Running off campus for a quick lunch of a burger or dim sum has a much different feel than a nice, sit-down evening meal thats been planned two weeks in advance. 4. Ask for Help With Something If you like someone and he or she is really smart in a certain subject or has some experience in a research topic youre working on, see if they are interested in helping you. You can have a great discussion that will help expand your understanding of something you already find interesting, and you can see what this person is like on a more personal level. Have they had a lot of classes with a new professor of yours, and if so, can they talk to you about how that person grades? Are they majoring in a discipline youre taking your first class in? Can they give you some feedback on a survey you want to pass out to people in your residence hall? Then, of course, see how the conversation goes. Are they willing to help? Friendly? Interesting and engaging? Supportive? Someone youd want to have more conversations with...say, over a real college dinner date that isnt made of food you both sneaked into the library? 5. Share Some Exciting News Did you just hear that you were accepted into your summer internship program? Get an A on that project you asked for help with? Get happy news from one of your friends or family members? Share it with your potential crush and see how he or she reacts. If they are supportive, interested, and want to celebrate with you one-on-one, it might be a sign that the friendship could develop into more. A Note If You Feel Self-Conscious Around Your Crush Remember that having a crush on someone, and even putting it totally in the open, is something that should be very flattering. Anyone worth dating in the first place should be touched by your sentiments and handle them with respect, no matter what their feelings are in return. Put yourself out there--otherwise, youll never know!

The Witch Trail Of The Salem Witch Trails - 1529 Words

At the word witch, we imagine the horrible old crones from Macbeth. But the cruel trials witches suffered teach us the opposite. Many perished precisely because they were young and beautiful. - Andrà © Breton In 17th-century Colonial America, contact with the supernatural was considered part of everyday life; many people believed that evil spirits were present and active on Earth. This superstition emerged 15th century Europe and spread with the colonization of North American puritan colonies. Women were believed to be the most susceptible to demonic behavior; females were considered simple targets for Satan due to being viewed as the weaker sex physically, spiritually, and morally. Women who did not conform to the Puritan ideals at the time were usually ostracized, institutionalized, or brutally murdered. In 1692, thirteen women were famously put on trail for accusations of witchcraft; famously known as the Salem Witch Trails. Most of these women were put on trial and later burned to death for erratic and un-Godly behaviors, 78% of the people charged were women who were accused of doing devilish things such as; speaking out against church officials, being a financially wealthy widow, ha ving pre marital sex, or just being too beautiful. According to Michael Coren’s Why Catholics are Right â€Å"five million women were killed by the Church as witches†¦ witch hunts began in the sixteenth century in Europe and that between 30,000 and 50,000 men and women were burned to death forShow MoreRelatedThe Salem Of Witch Trails2281 Words   |  10 Pagesit must been According to Blumberg, the Salem of witch trails was a really bad part of the United State. There were people who didn’t understanding why they were getting accused. This happed during 1692 and 1693 in Massachusetts. This happened during this time. The main parts that started and fueled the trials were politics, religion, family, feuds, economics, and the imaginations and fears of people (Sutter). The seeds of the hysteria is afflicted Salem village, Massachusetts were sown on JanuaryRead MoreThe Salem Of Witch Trails2303 Words   |  10 PagesAccording to Blumberg, the Salem of witch trai ls it was a really bad part of the United State. There were people who didn’t understanding why they were getting accused. This happed during the 1692 and 1693 in Massachusetts this was really happing during this time. The main parts that started and fueled the trials were politics, religion, family, feuds, economics, and the imaginations and fears of people (Sutter). The seeds of the hysteria is afflicted Salem village, Massachusetts were sown onRead MoreThe Salem Witch Trails, By Frances Hill933 Words   |  4 PagesFrances Hill, a specialist in the Salem witch trails, once described the event as â€Å"providing an astonishingly clear and instructive model of the universal and timeless processes by which groups of human beings instigate, justify, and escalate persecution†¦the steps are easy to trace, by which a few deranged, destructive human beings led ordinary mortals down the dark paths of fear, hatred, and envy to demonize and destroy innocent victims.† These trials will most likely be an occasion where historiansRead MoreThe Mystery of the Salem Witch Trails of 1692623 Words   |  2 PagesIf we were to look through American history, we can witness many victories as well as many shames. One of the most famous ignominies was the Salem witch trials in 1692. During the witch trials, many were wrongfully accused and some were executed. There are many theories about why this horror story commenced, but there are no clear appointed reasons. Medical factors may have contributed to the events such as ergot poisoning, traumatic stress, and mass hysteria. Considering that this was an early timeRead MoreThe Witch Trails of Salem in The Crucible be Arthur Miller Essay1110 Words   |  5 Pagesunknown may cause calamity through the corruption of the Witch Trials of Salem. Throughout the novel, Miller shows that the unknown will destroy a civilization if the higher-class allow it through the accusation of Rebecca Nurse, the actions of Abiga il Williams to rid of Elizabeth Proctor, and the structure of the village The unknown blinds one’s common sense, thus leading to chaos. 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Conceptual Frameworks for Financial Accounting

Questions: 1. Explain why principles-based standards require a conceptual framework? 2. Why is it important that the IASB and FASB share a common conceptual framework? 3. It is suggested that several parties can benefit from a conceptual framework. Do you consider that a conceptual framework is more important for some parties than others? Explain your reasoning? 4. What is meant by a 'cross-cutting' issue? Suggest some possible examples of cross cutting issues? 5. What you think is the fundamental problem with financial statements based upon the historic cost measurement principle used under US GAAP? 6. What do you think of the principle' accounts must reflect economic reality' as a core principle of measurement in accounting? 7.How would you measure economic reality? 8What is reliability in accounting? 9. The article states that the US standard setter FASB requires companies to record a provision in relation to environmental costs of retiring an asset ('to reserve environmental liabilities') if its fair value could be reasonably estimated. How do you think companies would go about estimating such a provision?10. What aspects of the requirements were used by US companies to defer recognition of a liability? 11. In what ways does the recognition of the liability in relation to future restoration activity affect net profit in the current year and future years; and cash flow in the current and future years? 12. The article refers to changes in disclosure requirements relating to environmental liabilities in many countries around the world. How important is it that companies recognise the liability? To what extent is disclosure about the liability sufficient? Answers: 1. Requirement of conceptual framework The movement towards accounting standards based on the principles is a step towards union between IASB standards and FASB standards. However, the immediate requirement is to comply with the Surbanes-Oxley bill that needs to be based on the principle-based standards of accounting. Standards based on principle are relevant as economically that offer high level of comparison between firms with regard to future cash flow prediction or performance evaluation. The objectives of the standards based on principle require a clear definition under the conceptual framework with regard to the determination of trade-offs among the reliability and relevance and the way in which these will affect the comparability. Some improvements are required in the conceptual framework to recognise and measure the expense and revenue approach as it is a crucial part of the mix. In addition, conceptual framework is required to maintain the clarifications in the report and examine the accounting based on principle to identify the possible divergence between the objectives of the users and the prediction of future cash flows against the performance of the companies. 2. Importance of Common Conceptual Framework for FASB and IASB A common goal of IASB and FASB is their standards to be formed as per the principles. To comply with principles-based, a set of standards shall be followed in elementary concepts. For accounting standards on various problems to result in logical reporting and financial accounting, the elementary concepts required to establish a framework that is comprehensive and internally reliable. Without the supervision assisted by an agreed-upon framework, set standard finishes up with concepts formed by individual member of the standard-setting committee. Another familiar goal of IASB and FASB is for convergence of their standards. The Boards are accomplishing various projects that are targeted for attaining short-term objectives on particular problems, as well as various key projects that are handled either jointly or in coordination with each other. Moreover, the Boards are planning to line up their future outlines more closely with each other in order to attain convergence in future standards. The standards of two Boards will face difficulties in converging their standards if their Board forms decisions on different framework. 3. Importance of Conceptual Framework for various Parties A conceptual framework objective assists in the recognition of the targets and the objectives of preparing annual statements. It also assists in the selection of transactions and identification of the requirement of recording these transactions. The direct beneficiaries of these are IASB and the FASB. These frameworks offers the establishment of set standards, moreover, it offers them the impression through which the accounting tools can be utilized for solving presentation and reporting concerns. On the contrary, conceptual framework offers the board various reasons while selecting the substitutes based on value. The conceptual framework does not supply answer to every query. However, it assist in eradicating some of the conflicting options from the list. 4. Cross-cutting issues: Cross-cutting problems are stated as the topic that have a significant impact on all the operations in a particular ground and therefore special attention must be given. Like gender and environment, cross-cutting issues are crucial to all aspects of development. Mainstreaming of cross cutting issues states that all the initiatives for development must have a positive impact on issues like environment and gender equality. Examples: Some possible examples of cross cutting issues are gender education, peace and value education, standardization of culture, environmental sustainability. 5. Problems with historical cost Historical cost is the measure of worth used in determination of price of an asset existing in the balance sheet is based on the assets original or nominal cost at the time of purchase. This method is used for the assets under the GAAP (generally accepted accounting principles). Problems with historical cost method are as follows: Unrealistic valuation of fixed assets: Under the historical cost method, fixed asset are transacted and presented in the balance sheet at the price for which they were purchased. Alteration in the prices is not taken into consideration. Unrealistic profit: Statement of revenue prepared under unrealistic profit method does not show the actual profit as the earnings are recorded based on the present value whereas the expenditures are recorded at historical value. During the inflation period, profits are overstated. Fair value of financial position is not revealed: Balance sheet includes non-monetary as well as monetary items. Non-monetary items like land, building are shown at historical value whereas monetary items lie cash, creditors, debtors are shown at current value. Therefore, non-monetary items are understated during the period of inflation and balance sheet does not present fair value for the financial position. 6. Accounts must reflect economic reality In accounting, it is normally considered that the accounting must reveal economic and corporate realities. It is very clear that in accounting that it is very crucial to show the real imoact on the economy rather than simply painting the picture of reality. Consequences of real economy arises when the users of financial statements changes their actions or opinions due to the alteration in in the standard of accounting or the method of accounting that has been used in preparing the financial statements. The performance of the firm will also be changed in some extend that what is shown in the financial statements. For examples, due to the changes in accounting, the following things can take place, people start purchasing in less quantities, investing less. Moreover, nothing will be same as before, some people will be in better position and some will be in worst position. Therefore, it is very crucial that the accounts must reflect economic reality. 7. Measurement of economic reality Although most of the apprehension about reliability is connected with the measure of fair value, most of the measures are not clearly followed in the industry. However, much reliance is shown for such measures, at present, the accounting statements are substituted with the processes that are considered reliable. Moreover, in the given study it is stressed that the existing business procedures, the liabilities and assets estimate are based upon evaluation. These evaluations are normally inclusive of the useful life of the fixed assets, selling ability for the stocks, collections of receivable, life of useful equipment, cash flows to be created from the investments and lawsuit in the environment (Pearce, Barbier and Markandya 2013). 8. Reliability in accounting: Accounting reliability refers to whether the financial data can be confirmed and utilized on continuous basis by the creditors and investors with the same outcomes. Generally, reliability states the trustworthiness of the financial reports. If decision makers cannot rely on the financial statements, financial reporting will be proved useless. Due to this reason, the FASB is worried with the reliability of information contained in the financial statement (Manfredi et al.2015). As per the FASB, three attributes that must be followed in preparing the financial statement to be reliable are: Neutrality: To present the information in reliable way, it must be neutral. Financial statements that of the company management that are somewhat biased are expected to report increased profit and are not likely to report the unfavourable events. Neutrality implies that management must prepare completely unbiased statements. Verifiability: Financial statements are regarded as verifiable when it gives same results through using different independent measures. For example, third parties and auditors can evaluate and measure the financial statement and get the same result. Representational faithfulness: It states that the statements must reveal the reality or actual incidences taken place during the year. 9. Provision of Environmental Liability With consideration to the increased worries and awareness about environment, it is been stressed that the companies around the world are pressurised to account for the issues related to environment that are faced by the common public in the society. Thus, it is very important that the companies should make definite provisions for recognition of environmental liability in the carrying procedure of business. Some provisions are there to record and present these transactions in effective way that can be useful for the shareholders. Therefore the accountants are required to adop some principles for recording the environmental liability. Few provisions that are included in the procedure are costing and planning for various activities with providing for provisions based on the on-demand performance and guarantees offered by the businessconcern. Moreover, it is identified that provisions in this regard are required to be made with consideration to the overall effect that these activities ha ve on the overall performance of the company (Evangelinos, Nikolaou and Leal Filho 2015). 10.Requirement of Liability Recognition It is emphasized in the given case that the organizations from United States are forced to abide by the standards developed by US Financial Accounting Standard Board that issued various provisions in 2002 with regard to identification of environmental obligation in the business. As per the provision, the corporations who were following the obligations related to asset retirement were obliged to reserve environmental obligations that are connected with the ultimate retirement of an property. Further, the environmental obligations are retained if the fair value of the property can be calculated in appropriate way. The expansion of these requirements is led towards the development of the procedure of environmental obligation within the business procedure. It has also been identified that through the case study is important for the companies in the US for the establishment and development of their business in their country (Csikszentmihalyi and Larson 2014). 11. The Effect of Recognition of Liability The execution of environmental sustainability results into overall increase in the cost of the organization at the primary stage. The increased amount of expenses is incurred for undertaking various measures. For example, reporting about the CSR in the yearly statements of the company along with considering the shareholders of the company into assurance with regard to the methiods adopted by the management with regard to CSR activities. It is further noticed that high expenses is incurred for the execution of environmental sustainability, thus, it is likely that the profit in the current year will decrease as an outcome of rise in expenditure. However, it is very much likely that the total profit of the company will increase as the overall goodwill of the company is expected to increase in the coming years due to the rise in the CSR methods adopted by firm. The implementation and execution of the CSR measures is important in increasing the profitability and sales of the company due t o overall rise in the goodwill. With the assessment of cash flow, it has been assessed that primarily CSR activities will affect the the cash flow of the company to move outwards. However, as the profitability will start rising, cash flow will be in favour of the company (Arena, Conte and Melacini 2015). 12. Importance of Disclosure of Environmental Liability Environmental liability states the liability on the producers with regard to release of large amount of waste from the manufacturing procedures. It is the outlay of cost that is expensed by the company for polluting surroundings. The rising worries among the people of the society have pressurized the management of various businesses to take efficient measures to progress their activities in environmental sustainability. The policy makers of various companies to implement measures to develop environmental performance uphold considerable amount of budget. With consideration of the rising in the significance of environmental concerns, the substance for the organizations to identify environmental obligation has gained importance in the present times. Thus, it has become very important for the companies to identify environmental obligations within their procedures (Glasson,Therivel and Chadwick 2013). References: Arena, M., Conte, A., and Melacini, M. (2015). Linking environmental accounting to reward systems: the case of the Environmental Profit and Loss Account. Journal of Cleaner Production, 108, 625-636. Csikszentmihalyi, M., and Larson, R. (2014). Validity and reliability of the experience-sampling method. In Flow and the Foundations of Positive Psychology (pp. 35-54). Springer Netherlands. Evangelinos, K., Nikolaou, I., and Leal Filho, W. (2015). The Effects of Climate Change Policy on the Business Community: A Corporate Environmental Accounting Perspective. Corporate Social Responsibility and Environmental Management, 22(5), 257-270. Glasson, J., Therivel, R., and Chadwick, A. (2013). Introduction to environmental impact assessment. Routledge. Manfredi, S., Allacker, K., Pelletier, N., Schau, E., Chomkhamsri, K., Pant, R., and Pennington, D. (2015). Comparing the European Commission product environmental footprint method with other environmental accounting methods. The International Journal of Life Cycle Assessment, 20(3), 389-404. Pearce, D., Barbier, E., and Markandya, A. (2013). Sustainable development: economics and environment in the Third World. Routledge.