Tuesday, December 31, 2019

Mental States Of The Mind Body Problem - 1725 Words

Mental states of the Mind-body problem Abstract: The mind-body problem is a highly debated topic in philosophy, and has resulted in the creation of many theories attempting to answer it. Applying the mind-body problem to a situation where a patient lacks a normal brain but appears completely normal questions the mental states that the patient has. Looking at the views based on different theories that five doctors express, the things that stand out to me are multiple realizability, Token Identity theory and functionalism. Because of these, I argue that the patient possess the usual range of mental states. Body: The study of how the mind and body interact with each other has been a concern of many areas of study. This leads to the†¦show more content†¦I believe this as I feel that mental states can be multiple realizable. An instance of someone’s mental states are identical to instances of physical states, so some of these states may be realized through different connections in the brain oppose to the normal connections. Because of this, I conclude that Token Identity theory, physicalism, and multiple realizability are equivalent to a view of functionalism. And thus, I would tend to agree with the conclusions of Doctor 3 which appears to take a non-explicit view of functionalism. In this scenario, the doctors debate about the amount of mental states that the patient has. Since it is stated that the patient lacks a normal brain but appears completely normal, this leads me to believe that the patient possesses the usual range of mental states. If others were to observe the patient to determine if they possess all sensations and qualia that a normal brain could experience, then if the patient did, they would appear to be normal. This is the case in the given scenario, so the patient must have the usual range of mental states in order to realize all of sensations and qualia a normal brain would, which allows them to be classified as normal. Hence this is why I believe that the patient has the usual range of mental states. Further to argue for this, according to the theories, a functionalist view makes this possible which is why I

Monday, December 23, 2019

Oapa and Consent Essay - 1855 Words

Thirteen year-old Tom had recently been playing football and kicked his ball over a fence into his neighbour’s garden. Tom’s neighbour was a cantankerous 70 year-old called Stan who confiscated the ball when he saw it land on his pristine lawn. As a result of this incident Tom decided to play a practical joke on Stan by posting letters through Stan’s letterbox each day on his way to school. Inside the letters were the words: ‘You’ll pay for what you have done old man.’ As a result of receiving these letters every day for a month Stan became scared to leave his house and was diagnosed by his doctor as suffering from depression. To celebrate the success of his ‘joke’ on Stan, Tom decided to get a tattoo of the words ‘I’m the man’ on his†¦show more content†¦It has to be more than trifling. It was confirmed in Chan Fook [1994] that it includes psychological injury which amounts to a recognised clinical condition and there must be medical evidence to support it. Mere distress or emotion would not be sufficient. Stan was more than merely depressed. He was suffering from depression which is a recognised clinical condition and he would have medical evidence of this so ABH is satisfied. The word occasioning simply means caused – the case of Roberts (1971) denotes that the injury must be reasonably foreseeable on the facts. This is an objective test and is satisfied. It is reasonably foreseeable that someone would suffer ABH in the form of psychological injury if they were sent threatening letters over a period of time. The ABH must be caused by an assault. Here the assault would be a technical assault. A technical assault was defined in Fagan [1968] as an act by which the defendant intentionally or recklessly causes another person to apprehend the application to his body of immediate, unlawful force. The AR is to cause the victim to apprehend the immediate application of unlawful force. It is the apprehension that has to be immediate not the force. Fear of imminent force has been held to be sufficient i.e. fear of force in the near future as in Smith (1983), Ireland and Constanza and this can be satisfiedShow MoreRelatedThe Crimes Of The Person Act ( Oapa 1861 )1025 Words   |  5 Pages In 1861, the Offences Against the Person Act (OAPA 1861) was introduced to give distinction between various criminal acts towards other people. However, from its inception it has created the requirements for defences for the numerous offences. One of the most complex of these is the defence of consent, the one to be considered here. With regard to this problem, it is necessary to identify any crime that has been committed, examine how consent will apply and analyse how satisfactory the law is onRead MoreSpecific Elements Of Non Fatal Offences1396 Words   |  6 Pagesevaluating the law and sentencing for each section of non-fatal offences. Types of Non-Fatal Offences 1. Assault 2. Battery 3. Assault occasioning actual body harm (ABH) Section 47 OAPA 4. Inflicting grievous bodily harm or wounding Section 20 OAPA 5. Inflicting grievous bodily harm or wounding with intent Section 18 OAPA Assault An assault simply means intentionally or recklessly causing the victim to become frightened immediately, unlawful harm. An assault is conceded by a threat causing bodily harm

Sunday, December 15, 2019

Unexpected Benefits Free Essays

In the fourteenth century, the face of Europe was forever changed by a devastating event known as the Black Plague. This plague would rear its ugly head time and again throughout Europe in lesser outbreaks right up through the eighteenth century, when it finally disappeared from the continent for good. However, its initial appearance happened in the fourteenth century, and this debut performance was its most dramatic and destructive. We will write a custom essay sample on Unexpected Benefits or any similar topic only for you Order Now Called the â€Å"great mortality† by contemporary writers1, for the great number of people killed in the outbreak, the term â€Å"black plague† or â€Å"black death† became more commonly used later on as more outbreaks hit the European continent. Carried by fleas on rats, the Black Plague is now commonly thought to be bubonic plague, a disease characterized by sub-dermal hemorrhages that blacken the skin; it is highly contagious and has a high mortality rate. It is thought that Black Plague first entered Europe from Asia, along the silk roads that merchants used to travel between the continents for the purposes of trade. 4 1Boccaccio, Giovani. The Decameron. Signet Classics: New York. 2002 (reissue). 4Kelly, John. The Great Mortality: An Intimate History of the Black Death, the Most Devastating Plague of All Time. Harper Collins: New York. 2005. When the Black Plague first hit Europe, the conditions in Europe were ripe for a devastating outbreak. Warfare and a widespread famine that lasted nearly a century had weakened the population of Europe to the point that the people were extremely vulnerable to disease. Famine also hurt productivity by weakening workers, thus further reducing the output of food and other necessary goods; it was an ugly, self-perpetuating cycle. In a population already suffering and on the brink of disaster, the Black Plague, which first made its European appearance in 1347, was a final push toward a dramatic re-alignment of society. Over one-third of the population of Europe was killed by the Black Plague (and over half the population in Britain). It wiped out entire families, and even entire communities. When it was over, the stunned and decimated population had to face a virtual rebuilding of their entire society from scratch. However, as devastating as the Black Plague was on the inhabitants of Europe, and as hard as things were on the survivors, the Black Plague did have some unexpected benefits for the survivors and their descendants, benefits that would improve the overall quality of life for everyone in Europe, peasants included, for generations to come. One of the most immediate benefits to survivors of the Black Plague was an increase in wages. Before the population was decimated by the Black Plague, Europe had been drastically overpopulated for its resources, resulting in widespread poverty, especially among the peasants. After the Black Plague, however, labor came at a premium, due to the reduction in the population. There were not nearly as many people available to do much-needed work, and therefore those who were available to do it were more sought-after. As a result, wages increased, because employers were now competing for the smaller pool of workers, rather than workers competing for a smaller pool of jobs, as had been the case before. With higher wages, survivors were better able to provide for their families, and the standard of living for many families dramatically increased. In fact, some families fortunes increased so dramatically that they began to live as the nobility did, dressing in fine clothes, living in fine houses, and even employing servants of their own. In some European countries, the nobility were so threatened by the new upward mobility of the peasants that laws were enacted that regulated just what the peasant class could wear and where they could live, so as to prevent the peasant class from mingling with the nobility or trying to become part of the nobility2. In fact, increased opportunities for social advancement were another unexpected benefit of the Black Plague for survivors. Before the Black Plague, Europe was fairly 2Cantor, Norman. In the Wake of the Plague: The Black Death and the World it Made. Harper Perennial: New York. 2002. entrenched in the feudal system, whereby peasants worked the land for wealthy nobles, being allowed to take only a small portion of the harvest they worked to bring in for their own use, and being pretty much tied to the land of their patron for life. After the Black Plague, the surviving population realized it now had options. With so few peasants available to work the land, landlords began competing to attract tenants to their estates, a phenomenon that was new in Europe. Previous to the Black Plague, landlords had a self-propagating population of peasants on their land, generation upon generation of families that stayed on the same land, on the same estate, and worked under whatever conditions the landlord set, as there was nowhere else for them to go. However, after the Black Plague, landlords offered incentives for peasants to come work their land, incentives ranging from actual wages to improved living conditions to increased freedoms. In fact, some historians believe that the conditions in Europe just after the end of the initial Black Plague laid the roots of what was to become capitalism centuries later. A reduction in the population also meant that there was an increase in the amount of fertile land available to the population. With entire families wiped out, sometimes noble or land-owning families, their land became available, land that had often been in the same family for centuries. This opening up of new land created opportunities not only for landlords to increase their holdings and attract new peasants to work for them, but also created opportunities for upwardly mobile peasants to become landowners in their own right. With land available for those who could afford to purchase it, many peasants found that their newfound increase in wages also bought them the opportunity to become settled on their own land, and, in effect, their own masters. The Black Plague also, in effect, put an end to the century-long famine in Europe. With fewer people to feed, there was more food available for those who were left. The opening up of new, tillable land on which to grow food, the demand for labor that produced more food, and the increase in wages that allowed a family to buy more food, all led to an increase in consumable food available for everyone. As a result of the Black Plague, the survivors became better nourished and healthier, and thus better able to work to produce more food, as well as better able to fight off new outbreaks of disease as they came. Even with an increase in wages and other benefits attracting most of the available workers after the Black Plague, there were still too few people around to work to do everything that needed to be done in the time in which it needed to be done. Therefore, out of need, a plethora of labor-saving devices began to be invented following the Black Plague. These devices helped to speed along necessary work, and reduced the number of people necessary to complete certain jobs. The spinning wheel is an excellent example of this. The spinning wheel was a post-Black Plague invention that dramatically reduced the time and effort involved in turning wool into thread. 3 With more thread able to be produced more quickly than by traditional methods, cloth was able to be weaved quicker and in greater quantities, thus creating an abundance of fabric available for sale and for personal use. Springs and gears were invented to control the hands of clocks. Horseshoes and spring carriages were invented that eased the burden of travel and increased its efficiency. Three-crop field rotation was invented, which increased farming efficiency by dropping the old idea of individual farming plots and introducing the idea of open-field communal farming. In addition, heavier plows with wheels and horizontal plowshares were invented, which saved much time and labor in the process of farming. Finally, the ultimate of all medieval inventions, the printing press, was invented post-Black Plague, an invention that saved an enormous amount of time and energy by ending the need of copying books by hand, thus making the written word more widely available to the general public. 3 3Herlihy, David. The Black Death and the Transformation of the West. Harvard University Press: Cambridge. 1997. The effects of the Black Plague were felt in every facet of life, not just social and economic. The Black Plague utterly changed the face of life in Europe forever. The plague even affected the art of the times. Whereas before the Black Plague, religious themes were the most common topic of art, after the Black Plague, a more pessimistic feeling pervaded a society that was terrified of the plague returning. As a result, themes of death became dominant in the artwork for more than a century after the plague. The prestige and authority of the Church were also negatively affected by the Black Plague. Because the church was not able to cure victims of the plague, or even explain what was causing the plague, cynicism of the church grew among the populace. As a result, many sought out alternatives to the traditional church, particularly through smaller religious cults such as self-flagellants (who flogged themselves in atonement for the sins that supposedly brought on the plague). Others sought out secular solutions to ending the plague. Further, because so many monks died in the plague (from living in close quarters and from generously tending the sick), the church experienced an influx of new, less dedicated clergy, who were more opportunistic than the old guard, and contributed to an upcoming period of severe corruption within the Catholic church that eventually led to the Protestant Reformation. 2 While the Black Plague was a devastating event for all of Europe, killing millions, it left behind conditions that lead to some positive changes in European society. While wiping out entire families and towns, the Black Plague nonetheless created a fertile ground for economic improvement and upward social mobility for the underclass in its wake. The Black Plague led to the downfall of the feudal system and created the conditions that later ushered in the Age of Enlightenment. It ushered in a new age of labor-saving inventions that changed the face of production in the world. Because it was such a powerful force on both society and the psyche, the Black Plague also ushered in an era of change in both art and religion, changes that eventually led to the Protestant Reformation, which in turn led to the founding of America by the Puritans. The Black Plague, though it destroyed, also provided the seeds of sowing something new and good. 2Cantor, Norman. In the Wake of the Plague: The Black Death and the World it Made. Harper Perennial: New York. 2002. Bibliography Boccaccio, Giovani. The Decameron. Signet Classics: New York. 2002 (reissue). Cantor, Norman. In the Wake of the Plague: The Black Death and the World it Made. Harper Perennial: New York. 2002. Herlihy, David. The Black Death and the Transformation of the West. Harvard University Press: Cambridge. 1997. Kelly, John. The Great Mortality: An Intimate History of the Black Death, the Most Devastating Plague of All Time. Harper Collins: New York. 2005. How to cite Unexpected Benefits, Papers

Saturday, December 7, 2019

IASB and FASB Conceptual Framework †Free Samples to Students

Question: Discuss about the IASB and FASB Conceptual Framework. Answer: Introduction The conceptual framework in accounting is developed by International Accounting Standards Board (IASB) for providing standard rules and principles that should be adopted by businesses around the world for preparing their financial statements. The business organizations develop and published general purpose financial reports that include balance sheet, income stamen, statement of changes in equity and cash-flows. These general purpose financial statements are meant to provide all the necessary financial information to the end-users such as investors and creditors for supporting their decision-making processes (Hoffman, 2016). In this context, this report has been undertaken for analyzing and examining the general purpose financial reports of Westpac Banking Corporation. The analysis is done for evaluating the compliance of annual report of the banking corporation with the standards principles and guidelines of conceptual framework and AASB. AASB (Australian Accounting Standards Board) is recognized as regulatory authority that holds the responsibility of developing and maintaining the compliance of businesses within Australia as per the IASB standard conventions (Mazhambe, 2014). Westpac Banking Corporation is a renowned Australian bank involved in providing a range of financial services for personal or business use (Westpac Group Annual Report, 2016). The evaluation of compliance of bank with the AASB standards is undertaken in the report through examining its balance sheet, income statement, auditors, directors and remuneration report. Remuneration Report The Westpac Banking Corporation has published and disclosed all its necessary information relating to the remuneration of its key management personnel in the remuneration report. The banking corporation has developed a sound remuneration framework in order to ensure that remuneration offered is aligned with the shareholders value maximization. The remuneration policies and practices are directly linked with providing superior long-term results for creating value for shareholders. The board in support of the remuneration committee holds the responsibility that the interest of shareholders is not impacted in any way with the remuneration policies of the banking corporation. The banking corporation has also effectively disclosed its remuneration strategy though disclosing information relating to the fixed remuneration, long-term and short-term incentives of the key management personnel. The reward policy of the banking corporation is strictly linked with the key performance disciplines that key executives and directors should achieve for gaining high reward and bonus payments. The performance disciplines include promoting the sustainable development of the bank, effective capital management, maximizing economic profit and improving its digital capabilities. Thus, the reward policy implemented by the Westpac is directly linked with promoting the long-term creation of value for shareholders (Westpac Group Annual Report, 2016). However, the banking corporation is recently facing problems in regard of remuneration offered to its key executives and directors. The banking corporation has recently announced that the short-term incentive payments of the directors and executives will be reduced on an average below 11% as compared to that of previous year. This is because on realizing lower earnings per share, economic profit and return on equity by the banking corporation as compared to that of previous year. Also, the company has not paid any long-term incentives for the financial year 2016. This is causing issues related to the remuneration emerging in the banking corporation as about 16% per cent of investors have turned in giants of this decision. This is due to providing lower dividend to shareholders as compared to the previous year. The reduction on return to equity has mounted pressure on the Westpac banking corporation to continue providing increasing dividends to shareholders (Pash, 2016). These are som e the issues that are observed in the remuneration report of Westpac banking corporation. Thus, Westpac though abide by all the principle of conceptual framework of relevance, reliability, comparability and consistency by disclosing complete, error-free and materialistic information about the remuneration of key management personnel is facing some challenges in its remuneration policy. The remuneration report is also in accordance with the section 300A of the AASB standards that requires that a business entity is required to disclose all the important facts and figures related to the remuneration of directors and executives. The challenges existed in the remuneration policy such as investors protest should be addressed adequately by the banking corporation for maximizing shareholders value (Westpac Group Annual Report, 2016). The inventories are valued as per the AASB standard at their net realizable value (Compiled Accounting Standard AASB 108, 2014). However, Westpac being a banking corporation does not disclose information relating to its inventory valuation (Westpac Group Annual Report, 2016). Accounts Receivables The Westpac banking corporation has disclosed all the relevant information relating to the accounts receivables from other financial institutions. The receivables are recognized at their fair value and at amortized cost as per the effective interest rate method (Whittington, 2008). The receivables are recognized on the date of their settlement after cash is advanced to the borrowers (Westpac Group Annual Report, 2016). The financial assets and liabilities are recognized at their fair value in the income statement of the banking corporation. The baking corporation has also disclosed the accounting policy adopted for the valuation of each category of financial asset and liability adequately. The intangible assets of the banking corporation consists of core deposits, customer relationships, management contracts and distribution relationships that are recognized after the emergence of Westpac with the J O Hambro Capital Management and Lloyds Banking Group. The intangible assets are valued at their useful life and their amortized value is reflected as a cash earning adjustment as intangible assets are non-cash flow items. The contingent liabilities of the banking corporation include contingent tax risk and settlement risk. The banking corporation has also disclosed information relating to its operating leases that are presented in gross of the depreciation of the assets that are subjected to leases. As analyzed from the annual report, the Westpac banking corporation, there is no overstated revenues or understated expenses in the financial statements of the banking corporation. The bank effectively complies with all the principles of conceptual framework and AASB standards. The banking corporation has developed its Code of Conduct that is effectively followed by al the directors, executives, management and employees. Thus, the development of a strong corporate culture is responsible for the effective compliance of the bank with all the AASN accounting conventions (Westpac Group Annual Report, 2016). Inclusion of Prudence in the Conceptual Framework The concept of prudence in accounting refers to recording the income realized when it has actually occurred and only reporting an expense transaction when it is probable. Thus, as per the prudence concept a business entity should no overestimate its revenues or underestimate the exposes at the time of financial reporting. Thus, a business entity is required to prepare and disclose conservatively-stated financial statements. The principle of prudence was removed from the conceptual framework as it was found to be against the accrual basis of accounting. The principle of accrual in accounting refers that revenues and expenses should be reported as soon as they are incurred regardless of the actual cash transaction. Also, financial experts believe that the concept of prudence in accounting restricts business entities to create hidden reserves. This was the basis for removal of prudence concept from the conceptual framework (Whittington, 2008). However, the increasing incidents related to the occurrence of accounting scandals due to manipulation of accounts has caused the necessity of including prudence in the conceptual framework. The main benefit of including the concept of prudence again in the conceptual framework is restricts businesses to create hidden reserves and thus misrepresenting the financial statements for personal benefits. This will also help in overcoming the increasing cases of business scandal due to manipulation of accounts. However, the major criticisms as stated by financial experts through including the principle of prudence in the conceptual framework is that business entities are not able to develop hidden reserves that can be used at the time of any emergency situation (Malley, 2014). Conclusion The overall discussion in the report has inferred that business entities worldwide need to comply with the AASB standards and conceptual framework principles for ensuring their long-term growth and profitability. The Westpac banking corporation annual report analysis has stated that the reason for its sustainable growth and development is due to its adequate abiding by all the AASB standards and rules. The notes to the financial statements in the annual report of Westpac banking corporation has provided all the necessary information relating to the accounting policies adopted for developing its general purpose financial reports. The remuneration report of the banking corporation has, however, mentioned some challenges that need to be overcome by Westpac in order to promote stakeholder welfare and interests. The report has also inferred that the implementation of prudence principle is required in the conceptual framework for ensuring that businesses provide real and trustworthy inform ation to the end-users. This will ensure promotion of welfare of stakeholders and thus protecting them from any type of fraudulent activities. Recommendations On the basis of analysis of annual report of Westpac, it is recommended to the banking corporation that it should resolve the issues related to its remuneration policy. The lower dividend offered to the shareholders is causing the investors to lose their confidence to investors in the bank. The banking corporation has reduced the incentives and rewards offered to the executives and directors that are also negatively impacting their performance in promoting the sustainable development of the bank (Westpac Group Annual Report, 2016). Therefore, it s recommended to the banking corporation to adopt a sound remuneration policy that is linked with the share prices and not with the profitability of the bank thus maximizing shareholder returns. The incentives and base salary of the executive and directors should be in accordance with the share prices that will resolve the issues relating to investor protest on lowering the remuneration of executives and directors (CCH Australia Limited, 2009 ). References CCH Australia Limited. 2009. Australian Master Accountants Guide. CCH Australia Limited. Compiled Accounting Standard AASB 108. 2014. [Online]. Available at:https://www.aasb.gov.au/admin/file/content105/c9/AASB108_07-04_COMPdec09_01-11.pdf[Accessed on: 30 April 2017]. Hoffman, C.W. 2016.Revising the Conceptual Framework of the International Standards: IASB Proposals Met with Support and Skepticism.World Journal of Business and Management 2 (1), pp. 1-32. Malley, A. 2014.Opinion: Is prudence still a virtue?[Online]. Available at: https://www.theaccountant-online.com/news/is-prudence-still-a-virtue-4276220 [Accessed on: 30 April 2017]. Mazhambe, Z. 2014. Review of International Accounting Standards Board (IASB) Proposed New Conceptual Framework. Journal of Modern Accounting and Auditing 10 (8), pp. 835-845. Pash, C. 2016. Here's how Westpac is saving on the salaries of its senior executives. [Online]. Available at: https://www.businessinsider.com.au/heres-how-westpac-is-saving-on-the-salaries-of-its-senior-executives-2016-12 [Accessed on: 30 April 2017]. Prudence and IFRS. 2014. [Online]. Available at: https://www.accaglobal.com/content/dam/acca/global/PDF-technical/financial-reporting/tech-tp-prudence.pdf [Accessed on: 30 April 2017]. Westpac Group Annual Report. 2016. [Online]. Available at: https://www.westpac.com.au/content/dam/public/wbc/documents/pdf/aw/ic/2016_Westpac_Annual_Report [Accessed on: 30 April 2017]. Whittington, G. 2008. Fair Value and the IASB/FASB Conceptual Framework Project:An Alternative View. ABACUS 44 (2), pp. 139-168.