Essay about Summary - Weber - Class, Status, Party

The article presents Weber’s argument regarding social stratification in contrast to Marx’s. In his discussion of his theory of social stratification, he outlines three ways in which society is divided: by class (economically), status (socially) and by party (ideologically). He argues that the individual identity is not determined by the class identity, and that status and party identities often cross class divisions. The article begins by detailing the human desire for social power and how, through class, certain forms of power are achieved. He contends that the pursuit of social power is essentially an attempt to acquire social honour. Weber also mentions that power does not always lead to social honour and uses the notion of the†¦show more content†¦(p. 105) The property owners are often of the upper class and have control of their life situation. In contrast those who own no property are primarily of the lower-middle classes and have little control over the ir life situation since they must follow certain societal rules put in place by the ruling class (those with the most property/greatest economic status). Weber claims that economic interest is at the forefront of class status as well as social power. Weber goes onto note that in past time periods, mainly the Middle Ages, economic interest was monopolized causing the gap between the rich and poor to be vast (p. 106). The organization of people around specific situations, or class struggles, in fact strengthens class structures, mainly because they reinforce the boundaries. However, he feels that this does not make a class a community since the assumption that people in similar class situations must share similar ideals and beliefs is over-simplifying a complex situation. While class groups do not constitute communities, according to Weber, status groups normally are communities (108). Status is defined as the likelihood that life chances are determined by social honour, or, prestige. Status groups are linked by a common lifestyle, and the shared aspects of social life held to high importance to that status group. Wealth is not necessarily the primary cause of status, thoughShow MoreRelatedThe Distribution Of Power Within The Political Community1025 Words   |  5 PagesThe Distribution of Power within the Political Community: Class, Status, Party (1914): by Max Weber Summary In â€Å"The Distribution of Power within the Political Community: Class, Status, Party†, Max Weber discusses the two types of powers: social and economic. However, between social power and economic power, they each vary in the sense of their prestige. Those with economic power have the ability to monopolize the goods and commodities coming in and out of the market, and have the power to chooseRead MoreMax Weber s Theory Of Power897 Words   |  4 PagesBACKGROUND OF MAX WEBER Max Weber was German sociologist, who an intellectual who†¦ CONCEPT OF POWER The concept of power is not something that can be easily defined, as there have been recent outpourings of case studies on community power. Sociological researchers have consistently discovered that power is highly centralized, while political science scholars have also regularly concluded that in their communities, power is widely diffused (P. Bachrach and M. Baratz, 1962, pg. 947). Bachrach andRead MoreA Movie Came Out Called The Purge : Anarchy The Main Characters1587 Words   |  7 PagesFrank Grillo (Sergeant), Carmen Ejogo (Eva), Zoe Soul (Eva Daughter), Zach Gilford (Shane) and Kiele Sanchez (Liz). The summary of this movie is that on one night the same day every year murder is legal for twelve hours, sooner or later people cross paths in which they need to stay together in order to survive this fearful night especially for the people who are in the low class of society. The thing I want to take away from this movie is which theory fits better in which it’s either Webe r’s or MarxistRead MoreSystems of Social Stratification2682 Words   |  11 PagesThe caste, the class and the colour-bar are among the systems of social stratification. The main aim of this essay is to compare and contrast these systems as well as indicating their advantages and disadvantages to development. The essay begins with defining the key terms which include comparing, contrasting and development. It further goes on to define as well as explain social stratification itself, the caste, the class and the colour-bar systems respectively. The essay further talks about theRead MoreThe Historical Transformation of Work14383 Words   |  58 Pagesindustrialization and the primacy of work Crises and industrial capitalism Technological and organizational change The rise of trade unions Women and work in the development of industrial capitalism The dominant conception of work in industrial capitalism Summary and conclusions Further reading Questions for discussion and assess ment Before the advent of industrial capitalism approximately 200 years ago in England, work referred in a generalized way to activities directed at satisfying the human need forRead MoreRastafarian79520 Words   |  319 PagesThe Emergence of Rastafari 3. Babylon and Dread Revitalization 4. The Ethos of Rastafari: Structure, Ideology, and Ritual 5. â€Å"Coming in from the Cold†: Rastafari and the Wider Society 6. Rastafari Rules: Bearers of Jamaican Popular Culture 7. Summary and Conclusions Appendix: A Review of the Literature on Rastafari Notes Selected Bibliography Index 3 7 29 41 67 79 97 117 127 141 171 185 This page intentionally left blank Rastafari This page intentionally left blank Read MoreDetermining the Elite Within Politics and the Judiciary Essay7577 Words   |  31 Pagesesteem and a measure of fame. Above all, a seat in the Commons is a necessary qualification for most Ministerial careers (Moran 1989 p154) Due to the central place of class in British party politics, the distinction between Labour and Conservative MPs and Ministers (and other parties where appropriate) will form an inherent part of this papers structure. The Judicial Elite ------------------ Analysis of the senior positions in the Judiciary willRead MoreTraditional African Family19679 Words   |  79 PagesThemes and Chapter 1 Social stratification Perspectives. (Clicking on the ‘handout’ button will Chapter 2 Sex and gender take you Chapter 3 directly to ethnicity and nationality The Race, the appropriate handout.) handout can Poverty be copied for the class. then to and social exclusion Chapter 4 Chapter 5 Health, medicine and the body The lesson plans are designed to be flexible. They Chapter 6 Crime and deviance can be adapted by teachers both to suit individual Chapter 7 Religion teaching styles andRead MoreConsumer Behaviour Towards Watches26763 Words   |  108 Pagesresults. This work mainly focuses on culture, motivation, status and material consumption, generation Y and gender. It indicates that there has been a change in culture suggesting that Eastern consumers purchasing preferences appears to imitate Western style behaviour. In terms of purchasing luxury brand items, UK and Thai consumers seems to have the same motivational factors whereas Chinese respondents show a different perspective. Status and materialistic consumption have been identified toRead MoreEssay about Htc -Market Analysis Growth Strategy3439 Words   |  14 Pages4.8 %( IDC- Press Release, 2010). 2.2. HTC brand development and position According to HTC (2010), its mission is: â€Å"To become the leading innovative supplier of mobile information and communication devices by providing value-added design, world-class manufacturing and logistics and service capabilities.† In 1997, HTC started its business as a laptop Original (OEM) called High Tech Computers. Soon after, HTC repositioned itself as a PDAOEM ( , , , 2009). Having already acquired a reputation

Identity Theft Is Improving With Time - 1216 Words

Identity theft is improving with time! Really. It is. Honestly, if I were to become a victim, better it be today then five, ten or even 100 years ago. The common perception is that identity theft is a computer generation crime, which is increasing by the day. Truth is, identity theft dates back before the Internet, computers, the digital age at all. Mobsters may have brought it to an art form decades ago, and its title was quite literal derived. In that era, identity theft was not a financial white-collar crime of impersonation for purpose of embezzlement. Rather a physical crime wherein the criminal who stole identities murdered their victims. The perpetrator would dispose of the victim and assume all key pieces of personal information relocate and assume the identity of the victim. The criminal became the physical persona of the victim. By the 1960’s, nearly all of identity theft used the latest technology, the telephone, and the crime had morphed into the financial scheme we have become familiar with. Today. Thieves would call victims with promises of cash prizes and lucrative rewards, distributed once they provided key pieces of information to verify his or her identity. Currently phone scams account for less the 10 % of identity theft schemes. In the late 70’s the phone scheme was far less effective and replaced by dumpster diving. In the 1980s, people did not consider their trash as a source for stealing personal information. Fraudsters scouredShow MoreRelatedScams Associated With Cybercrime1624 Words   |  6 Pageshis or her image to be positively affected. Identity theft is a major form of cybercrime and it is essential for society to acknowledge the gravity of the matter in order to be able to effectively fight against criminals using it. What types of scams are associated with the cybercrime? While identity theft was present in society previous to the appearance of the internet, this medium has provided thieves with an intriguing method to steal identities from people without even having to leave theirRead MoreComputer Crime Essay846 Words   |  4 Pagesinstruments to a crime is a burglar breaking into your home with a crowbar, lock pick, and or a hammer. These tools are similar .to the cyber-criminal using computers and networks for committing crimes such as theft, theft of services, fraud, exploitation, and threats or harassment. As we all know theft is defined as the taking of property with the intent to permanently depriving the owner of the property or service. This is what a cyber- criminal does to unsuspecting victims as he hacks into someonesRead More Biometric Payment Essays916 Words   |  4 Pagesubiquitous, offering speed and convenience to consumers. It will help protect and prevent identity theft. 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Super Retail Group Financial Report Analysis Free Essays

string(131) " end of period Information grading any restrictions on the face of intangible assets or any assured as security for liabilities 2\." This Report was commissioned on the request of the Board in relation to ACACIAS press release: ’12-MURMUR ACACIAS areas of focus for 30 June 2012 financial report’. A review of the relevant disclosures made In Super Retail Group Lad’s 2012 Annual Report is assessed against relevant polices that relate to element 8, estimates and accounting policy Judgments under ACACIAS press release. Executive Summary release: ’12-MURMUR SAIS’S areas of focus for 30 June 2012 financial report’. We will write a custom essay sample on Super Retail Group Financial Report Analysis or any similar topic only for you Order Now A review of the relevant disclosures made in Super Retail Group Lad’s 2012 Annual Report is assessed against relevant policies that relate to element 8, estimates and accounting policy Judgments under Sais’s press release. The outline of SAAB standards 108 Presentation of Financial Position, CASABAS Impairment of Assets, SAAB’S 38 Intangible Assets and SAAB’S 37 Provisions, Contingent Liableness and Contingent Assets are disclosed. Super Retail Group (SIR) Lad’s accounting practice is determined in regards to the standards examined. From this analysis, differences can be determined in the ways SIR applies the relevant standards and the requirements of the standards in relation to estimates and Judgments. From this analysis, it is determined that SIR has failed to disclose any Judgments and certain estimates and assumptions that may affect significant amounts seen In the financial statement and the entities positions. Recommendations of refining the presentation of the disclosures and the ways in which it should be structured are outlined. ASIA has identified the need for disclosures within this area for users to assess the reported financial position, as entities did not make material disclosures of sources of estimation uncertainty and significant Judgment in applying accounting policies. An analysis of the relevant counting standard, ISOBAR in particular paragraph 17-124, Disclosure of Accounting Policies and paragraph 125-133, Sources of Estimation Uncertainty, CASABAS Impairment of Assets, CASABAS Intangible Assets and CASABAS Provisions, understand Grog’s current accounting practices reflected in the 2012 Annual Report. A further discussion into the differences between the accounting standards used and its requirements and the application of them are examined. Through this, recommendations are then outlined into refining the gap between Grog’s current accounting practices and the requirements of the standards. Relevant Accounting Standard The relevant accounting standard related to disclosures of sources of estimation uncertainty and Judgments can be found within ISOBAR Presentation of Financial Statements. Other key standards that are relevant to Grog’s disclosure of assumptions, estimates and Judgments are SAAB’S 36 Impairment of Assets, SAAB’S 38 Intangible Assets and CASABAS Provisions, Contingent Liabilities and Contingent Assets. 2. 1 ISOBAR This standard outlines the presentation of financial statements for general purpose financial statements, in order to ensure that there is comparability between the entities reporting periods as well as between other industries reports. The standard discusses the minimum requirement for reporting content and guidelines for the structure in which it is to be set at. Paragraph 117-124 distinguishes the disclosure of accounting policies in relation to Judgment. Management’s Judgment made in applying accounting policies that may have effected significant amounts found in financial statements and the financial position. Seen in paragraph 125-133 ‘Sources Of Estimation Uncertainty, it is vital that entities disclose the key assumptions made grading future prospects and other uncertain estimates that are used in identifying carrying amounts of assets and liabilities. Along side this, the nature and carrying amount must be disclosed at the reporting date. 2. 2 SAAB’S 36 Under SAAB’S 36 it is essential for assets to be tested for impairment when the carrying amount exceeds its recoverable amount. In undertaking these annual proceedings, a number of related Judgment and estimated assumptions need to be encountered. There is a need for Judgment when determining cash-generating assets (Para’s. 68). Paragraph 30-57 outlines the associated requirements for calculating value-in-use. Paragraph 30. A specifically identifies the need for an estimate of future cash flows that the entity expects to generate from the asset. These cash flow projections are outlined in paragraph 33. A, where it is based on reasonable and supportable assumptions made by management’s estimates, re- stated further in paragraph 34, where this assumption is based on the difference between past cash flow predictions and actual cash flow amounts. These projections need to be consistent with previous projections. Paragraph 38 continues to detail the significance for management to use the appropriate assumption that would best fleet management’s estimates of economic conditions that will continue throughout the assets useful life. When calculating the value-in-use, there is a need to determine a discount rate and under paragraph 55 the rate is a pre-tax rate. Paragraph 126-137 states that entities should be encouraged to disclose the assumptions and various estimates taken in order to determine the CHUG recoverable amount during the period. Paragraph 134 requires that a disclosure of the group’s key assumptions, description of managements approach to identifying these assumptions, the period future cash flow as well as the discount rate applied. . 3 SAAB’S 38 SAAB’S 38 details the accounting procedures applied for intangible assets that are not specified otherwise in other standards. This standard deals with a number of assumptions and estimates that are required when applying it. Paragraph 22 examines the need for entities to assess the prospect of anticipated future economic benefits using reasonable and supportive assumptions that will exist over the useful life of the asset. Paragraphs 33-41 identify the requirements regarding acquisitions as part of a business combination, these intangible assets must be recognized separately from goodwill. Paragraph 41 examines the principle of entities being allowed to use techniques that have been developed for estimating fair values. The standard requires certain disclosures outlined in paragraphs 118-128. These disclosures provided basis for understand of assumptions and estimates involved in determining: Finite or indefinite useful lives, amortization rates and the reasons for identifying an intangible asset having indefinite useful life Amortization methods used for definite lives The gross carrying amount for any accumulated amortization Reconciliation of the carrying amount at start and end of period Information grading any restrictions on the face of intangible assets or any assured as security for liabilities 2. You read "Super Retail Group Financial Report Analysis" in category "Papers" CASABAS SAAB 137 outlines the accounting procedures for provisions, contingent liabilities and contingent assets. Under paragraph 36 the best estimate required to settle the present obligation at the end of the financial period is the amount recognized as a provision. This estimate discussed in paragraph 38 is determined by the Judgment of management and takes into account risk and uncertainties , the discounting of present value (discounting at a pre-tax rate) and future events that may affect present obligations. Further Judgment needed by management is necessary when dealing with risks and uncertainties in order to avoid overstating or understating accounting elements. When disclosing the application of this standard paragraph 84-92, in relation to Judgments and assumptions, an entity shall detail the major assumptions made relating to future events further addressed in paragraph 48 that is the description of future events that may affect the amount of the provisions likeliness to occur. In summary an entity shall disclose the reconciliation of the movements of each class of provision and detailed information regarding the nature f the obligation. Under note 3 found in SIR Ltd 2012 Annual Report, three significant factors have been disclosed that may result in an alteration of future material adjustments due to estimates and assumptions (Refer to Appendix 1): I. Estimated impairment of goodwill I’. Estimated value of intangible assets relating to acquisitions iii. Estimated make good provisions The associated SAAB standard, previously discussed are SAAB’S 36 Impairment of Assets in relation to point I, SAAB’S 38 Intangible Assets corresponding to ii, and iii, is the reflection of CASABAS Provisions, Contingent Liabilities and Contingent Assets. Specific paragraphs have been discussed earlier in order to understand the Grog’s accounting practices. 3. 1 Critical Accounting Estimates and Assumptions SIR Ltd applies SAAB’S 36, CASABAS and SAAB’S 38 regarding estimates and Judgment disclosures under ISOBAR paragraph 125-133 as discussed previously. Estimated impairment of goodwill deals with the application of SAAB’S 36 disclosed under note 1. 0. In applying SAAB’S 36. 68, SIR has classified the recoverable amounts for CHUG, which are determined based on the calculated value-in-use. The assumptions require the application of paragraph 134, outlining the assumptions under note 14. (Refer to Appendix 2). The growth rate and discount rate for each subsidiary and the period of which these assumptions are based on, that is a five-year period approved by the Board has been outlined. The assumptions disclosed regarding value-in-use is that budgeted gross margins are determined by past and expected future performance. There is consistency between the use of weighted average growth rates and forecasts included in industry reports. Disclosures of management’s explanation as to why certain subsidiaries were not calculated using value-in-use is present. SIR Ltd has identified the intangible assets that undertook assumptions and estimates as brand names and supplier agreements, as well as put options. The use of paragraph 41 has been performed by SIR Ltd in valuing brand names using the relief from royalty method and multi-period excess earnings method in valuing supplier agreements. In determining these calculations, assumptions are made by management. The value of put options has undertaken estimations. These three intangible assets were acquired as a business combination. SIR disclosures of the assumptions and estimates reflecting the application of SAAB’S 38. 18-128 are found under note 1 . Q. Iv-v (Refer to Appendix 3). Brand names are determined as indefinite, supplier agreements have a useful life of 20 years, and amortization is calculated in regards to the timing of projected cash flows over the estimated useful life. Reasons for specific brand names being classified as indefinite is outlined under note 14. . The key factors that management has taken in depicting brands useful life is also estimates in accounting for provisions for make good on the removal of leasehold improvements or return leasehold premises to the original state. The make good provision is recognized when SIR has a present obligation from the occurrence of past events. Leasehold improvement costs are capitalist and amortized over the useful life o r the shorter of the period of the lease disclosed in note 18. C (Refer to Appendix 5). Note 1 . States that the amounts for provisions have been reliably estimated, and are not recognized for future operating losses (Refer to Appendix 6). Further disclosed under note 1 . Z, is Grog’s application of make good costs. They are recognized as a provision at the beginning of the agreement and these estimated true payments are discounted using appropriate market yield at reporting date. (Refer to Appendix 7). 3. 3 Significant Judgment Significant Judgment is essential for SIR to disclose when applying the listed standards. There have been no Judgments disclosed under note 3. Accounting Standard Requirements The one significant gap found between ISOBAR and the current practices of SIR Ltd is the failure of disclosing significant Judgment. ISOBAR . 122 details an entity should disclose a summary of the significant accounting policies of management Judgment’s (apart from those of estimations) dad in applying the entity’s accounting policies, which has affected significant amounts recognized in financial statements. SIR Ltd has failed to disclose a summary of Judgments made that may affect significant amounts on financial statements. However SIR has disclosed estimates and assumptions however certain areas are not successfully outlined. Assumptions are clearly outlined in the notes, however a detailed description and reasoning of managements approach to identifying these is not present. Management estimates relating to put options have not been clearly stated within the notes. The assumptions regarding the valuation ethos of brand names and supplier agreements have not been outlined (royalty method and multi-period excess earnings). ISOBAR . 125 has not been effectively applied in Grog’s disclosure of assumptions. There is no information regarding the assumptions of future events. Assumptions and estimates overall have been disclosed, however briefly without detail, as required by ASIA. In order for SIR Ltd to comply with the standard of disclosures of estimates and judgments by which ASIA requires, certain adjustments for future disclosures are needed. The need for ease of locating information requires the implementation of fined structure essential. Under note 3, Critical accounting estimates and judgments, a clear distinction between estimates and Judgments is integral. A distinct need can be seen within note 3. A. I to ‘refer to note 14 for details’; and should be outlined in ii and iii. It is difficult to locate the relevant information regarding estimates value of intangible assets relating to acquisitions and estimated value of makes good provisions, however assumptions are still outlined throughout the notes despite a lack of clarity regarding referral to note 3. Any related estimates and judgments made by management need to be discussed under note 3, regarding the nature of the element relating to estimates or Judgment. The differences mentioned previously need to be refined; assumptions relating to the future events, estimates relating to put options and methods used to value brand names and supplier agreements need to be outlined. It is important for SIR to disclose all related information that may assist users in making economic decisions. Therefore it is essential for SIR to outline all assumptions, estimates and Judgments made that affect significant amounts within the financial statement and financial position. How to cite Super Retail Group Financial Report Analysis, Papers

Moose Essay Example For Students

Moose Essay By the mooses body proportions, antlers shape and size, and its demeanor, the moose is the mighty symbol of the boreal and subartic zones of the entire northern hemisphere. To describe moose country, it is variously dense mixed forest, called taiga or norhtern brush, but the other parts are open forest tundraThe climate differs from zone to zone, and woodland moose prefer only the zones where the average summer tempeture does not much exeed sixty degrees. Wind chill help the moose to stay cool in the costal and the relatively humid zones, as well as in the much drier interior. But the moose has had to adapt both to humid and dry climates, and to dense and open habiats. In North America we refer to this animal as the moose; however, through out continental Erurope, it has been known to them as the elk. The scientific name for it is, Acles acles, also translates in to British English as elk. For North Americans this has been a source of confusion, as the name elk is also given to another member of the deer family. But common names living things differ from region to region, from country to country. The moose towering above with its massive head it surveys the surrounding land.The moose raises its snout with its huge nostrils, to check for any unfamiliar scents of unseen danger. The moose standing at over six feet tall at the shouldersand weighing over one thousand pounds, this animal comands respect. Its neck streches for reach of tender shrubs nearby. Although moose lack teeth in the front of the upper jaw, they have little trouble dealing with woody plnat material that constitues much of their diet. They feed on fresh leaves by browsing and may even pull a shoot sideways in there mouth, freaquently stripping off up to two feet in vegitation with aid of the tonuge. They also browse the tips of twigs, particularly the most recent growth. Regardless of how it is attained, the plant material is thoroughly crushed between twleve sets of broad, flattened teeth at the rear of its mouth, six pairs of molars and six pairs of pemolars Although many different plants are eaten by moose, the type consumed depends on availability, both geographically and seasonally. In general, preferred trees and shrubs include willows, trmbling aspen, redosier dogwood, red maple, stripped maple, white birch, beaked hazelnut, pin cherry and, primarily in winter, balsam fir. Aquatic plants, particulary water sheild, yellow pond lily, and poundweed, constitue a prefered and important part of the mooses diet in the summer. Bibliography: