American Literacy in the Age of Information Essay Example for Free

American Literacy in the Age of Information Essay The age of information is demonstrated by the development of technology. The American culture has adopted and adapted to a new practice of transmitting and accepting information. Although the age of information presents an outlet for creative expression and exploration, American literacy is in a transitional period because technology is constantly changing and the unlimited amount of capabilities and influence that technology has upon education and communication are significant and since technology is still in the process of development it raises concerns about privacy acts and ethical issues. While this new era enables the opportunity to send and receive information so quickly and efficiently, the new digital age of information requires being educated and knowledgeable about information technology in order to achieve success. Information technology is a term that may be described in many ways but ultimately, information technology (IT) is considered a general term applied to all computer- based technologies of human communications (Information Technology, 2006). Literacy of this time may be simply defined as â€Å"basic competence in reading and writing† (Literacy, 2006). The World Wide Web offers opportunities of unlimited information that could be accessed from anywhere at any time as long as there is internet connection. The freedom to explore and express has two outcomes- to progress society or decline society. Technology has major influences in all trades of the world, but it starts with education. â€Å"Technological education can provide students with a wealth of information and knowledge, which they can then use in the future to pursue related career or simply as a subject of interest and intrigue† (Importance of Technology in Schools, 2009). Creativity and encouragement for young minds to explore all the possibilities produces more productive adults. The introduction of the internet is obviously a worldwide phenomenon. Although this phenomenon provides unlimited access to any genre of information, it may not be true. Educating students on how to productively search for information and how to evaluate credible material makes all of the difference. Furthermore, American literacy is in the process of transition that is constantly improving education and communication. Each individual has different learning capabilities separating themselves from others. The traditional ways of reading and writing with books and pens and paper are updated. It is now made much more convenient, just at a touch! The ability of modern technology provides education for students and adults with special needs that a regular education cannot meet. â€Å"Despite the lack of data showing that technology has a tremendous effect in the classroom; teachers have found that using technology may help address students’ specific learning needs. Charles MacArthur, a special education professor at the University of Delaware, explains that students who have learning disabilities, including dyslexia, typically need help with transcription processes to produce text, spell, and punctuate correctly. However, any students having trouble with writing fluency can benefit from teachers integrating technology into the classroom. And sometimes tried-and-true technology works the best† (Allen, 2008). Addressing students special needs are vital because it encourages and guides them to reach their full potential. The world of technology created an opportunity for special needs students to learn and communicate just as well as independent students. Have you ever wondered what the world would be like without communication? The basic method of communication such as telegraphy advanced to â€Å"snail mail† and it is now at the stage of texting and emailing. Technology is used as a tool in various approaches and may be beneficial or harmful. Finally, the freedom of the new age of information is limitless which raises concerns about privacy laws and ethical issues. With the good, comes the bad. It seems as though there is no way around it. As beneficial as technology is, issues of ethics and privacy concerns Americans who are violated of their personal information. The conveniences of being able to shop, pay bills, create and maintain online accounts online leaves vulnerability to identity thefts and fraud. A USA report suggest that although many Americans acknowledge the potential benefits of being able to interact with government online, similar proportions of the population express concerns about the privacy and security of their personal information submitted through government websites (The New E-Governement equation, 2003). Regulating the internet is going to be a battle. The freedom to explore quality in the truth is a personal right. Criminals and violators will constantly prey on their victims. The resolution lies within the future, but the solution starts with each individual protecting their own identity and prevents fraud and theft. The age of information provides an outlet to send and receive information quickly and efficiently. It is important for students to correctly learn how to utilize the web to enhance their creative expression and information technology comprehension. Education and knowledge is the most powerful took to use when conducting anything. Technology is only progressing and dominating the world. American literacy could not be described as more or less in today’s society but rather enhanced and evolved into normalcy. References: * Education Update:Leveraging Technology to Improve Literacy:Leveraging Technology to Improve Literacy. (2008). Membership, policy, and professional development for educators ASCD. Retrieved 2012, from http://www.ascd.org/publications/newsletters/education- * Excellence in Government Home | Online Registration by Cvent. (2003). Retrieved 2012, from http://www.excelgov.org/usermedia/images/uploads/PDFs/egovpoll2003.pdf * Importance of technology in schools | Centre for Education in Science Technology. (2009).Centre for Education in Science Technology. Retrieved 2012, from http://www.cest.org.uk/importance-of-technology-in-schools/ * literacy. (2006). In Collins Dictionary of Sociology. Retrieved from http://www.credoreference.com/entry/collinssoc/literacy

Masculinity In Shakespeare

Masculinity In Shakespeare Masculinity used to be a political question in the times of early modern England. Such expressions as courage-masculine and manly virtue had some peculiar meanings and showed the duty and responsibility to the ideals and values of aggressive Protestantism. Diplomatics, compromise and other ways to settle the conflicts considered to be feminine. William Shakespeare had his own opinion about the militant-Protestant warship of brave masculinity and his view was quite skeptical. Presenting series of various portraits of the menacingly charismatic soldier-hero, Shakespeare made a turn to an unusual kind of leader at the later part of his career of a writer. If the protagonists of the warlike tragedies call up a Herculean model and prototype of manliness, The Tempest draws a portrait of a ruler who uses the arts of culture and civilization in order to return peace to a divided world. The new masculine characters are really developed and not similar to each other in many aspects, but there are strong features which stay common for them. There are several Shakespeares plays receiving close readings, those include Troilus, Cressida, Macbeth, Coriolanus and the plays I am going to investigate in the essay: Henry V, Hamlet and Othello. Masculinity is expressed by various protagonists in the plays. This trait embraces brave and courageous deeds and actions, fearless and undaunted decisions of characters full of fortitude and strength in different situations. Thus, play Hamlet (Shakespeare, Hamlet) reveals courageous character of Hamlet vivid for masculinity traits. The importance lies in the fact that this trait is leading in the decision-making process during the action, the absence of masculinity would change the way characters behaved. The author describes the era when manliness is crucial in peoples lives, it is a kind of a mover. Masculine characters are opposed to less manlike and coward weak features, like Iago in Othello and King Claudius in Hamlet. This contrasting opposition reveals masculinity of other heroes in a brighter way, allowing the audience to realize an overall characteristics of masculinity. Thus it can be supposed that different sides of masculinity (lofty and low-lying traits) not only shows brave characters but also serves as an educative element via influence on the audience with an aim to outline and form an idea of masculinity and its importance in the life. Beyond all doubt, Hamlet is masculine as he is ready to revenge for the murder of his father. But he is also hesitant in some way that appears as his inner conflict within the play. To be, or not to be: that is the question, says Hamlet (Shakespeare, Hamlet, Act 3, scene 1) deciding whether to take vengeance on the King or not, though Hamlet defeats this fear in his mind and without any hesitation revenges for his father. The importance of masculinity in Othello is also crucial, as this trait forces the hero (Othello) to commit murder of his beloved wife. It is an interesting fact that this feature is characteristic not only of men but also of women in the plays. Thus Desdemona even after being wounded by her husband was near death but said that she wouldnt reveal the murder, as much she loved her husband. Thus, masculinity is highly important for unwinding of the action and revealing the protagonists way of lives, characters making the plays impressive, persuasive, and worthy of admiration real classic masterpieces in the world literature. Next I would like to compare and contrast in some way three protagonists of the plays: Henry V, Hamlet and Othello. In spite of the fact that a particular number of scenes also do focus on the other characters, Henry straightforwardly initiates almost all of the important actions in the plot, and he is obviously the works hero and protagonist. Another protagonist is Hamlet who has charmed readers and audiences for many years, and the first thing to say about this character is that Hamlet is very enigmatic. Always there is much more about him than all the other heroes of the play can realize. Even the most caring and intelligent readers finish the text with such a feeling that they havent learnt all there is to identify about this particular character. Hamlet notices to other characters that there is way more than the eye can meet for him. And same as Henri Hamlet is the one to initiate the dramatic actions of the story. While he talks, Hamlet sounds as if there was something really important he wouldnt say, probably something that even he himself is not conscious about. Truly the talent to write s uch monologues and dialogues which can create this effect is one of the writers most significant achievements. And Henry is an exceptional figure too; he also possesses not just a degree of intelligence but almost as much of charisma as Hamlet does. Perhaps Henry Vs most noticeable quality is his resolve and firmness: once that he has made a decision to complete a goal, he would use all the resources that are at his disposal in order to see that it is done. He heedfully presents himself as an insurmountable force to which others need actively to choose in what way to react. This strategy may seem morally doubtful on the one hand, but it is a strong masculine feature and really valuable psychological weapon that is used by Henry to suppress his enemies and make them doing that he needs. More and more, Henry acts in such a manner that would be lamentable for a usual citizen but that makes Henri look as an exemplary royalty. As an example, Henry often receives some criticism from the m odern readers for rejecting to take amenability for the war with France. Henri even says the French governor that if the French soldiers do not surrender, they will be answerable for the slaughter that he will then start. Othello is as firm as Henri, but Hamlet is absolutely different kind of hero. He is very philosophical and meditative. That is a new type of a male character created by Shakespeare. And it seems to me that Hamlet differs from Othello and Henri much more than any other of these three. He is drawn to puzzling matters or questions that are not able to get an answer with particular certainty. Hamlet becomes totally obsessed with the idea to prove his relatives fault before starting acting. He is also disturbed by questions about what happens to people after death, about the sense of suicide, about what bodies become after the soul leaves them, etc. But even in spite of the fact that Hamlet is full of thoughts to the degree of obsession, he still behaves impulsively. Wh en the protagonist acts, he does it with unexpected and sudden speed and very little or simply no forethought (when he kills Polonius through the curtain with his sword without taking a short look who was there. It seems important to me, that Hamlet is very melancholy and dissatisfied with many things in his life, such as state of Denmark and the situation in Hamlets own family. Coming back to Henri V, one more outstanding quality that he has is his freedom with language usage. Henrys rhetorical skill seems a very powerful weapon, the force of which is almost the same as his armys power. With his speech, Henry can inspire his followers, terrorize his opponents, and persuade almost any person who listens to him. With Henrys words, William Shakespeare establishes rhetoric which is, just like Henry, at the same time openly frank and very experienced and sophisticated. Othello is of course also able to captivate others with his conversation. The dukes reply to Othellos speech about how he was seeking marriage with Desdemona by using his tales of adventure is: I think this tale would win my daughter too. Othello occasionally presents himself as an outsider and foreigner, may be because he realizes his exotic attractiveness or because he is defensive about his distinction from other citizens of the city. For instance, in spite of his evident oratory in Act I, scen e iii, he does still protest: Rude am I in my speech, / And little blessed with the soft phrase of peace (Shakespeare , Othello 24). Although Othello never behaves as a rude person and never speaks like that, he still allows his elocution to decrease because he gets more and more under the influence of Iagos intrigues. Before the final part of the play, Othello recovers his presence of mind and then captivates both the characters and audience with his strong speech. And I have already mentioned above that Hamlet is a great speaker too just as other two characters. Henry has another very interesting quality for a king: the capability to seem honestly while manipulating the listeners and partners in the conversation. This feature wasnt respected as others before, as it is a quality of a wise diplomat, not a quality of a warrior though. Shakespeare does not give a direct comment on Henrys reasons for invading France, but we may see easily from the kings speeches the weight of his responsibility, so the reader can make a conclusion, that Henry is not moved by the lust for more power or money. Henry simply takes his position in life as a king really seriously, and he has dedicated himself to the fulfilling of those duties of his noble rank. It is seen clearly from Henrys nationalistic speeches that the author has an intention for the audience to see Henry V as a real national hero, or as a great and estimable king as minimum. So as the king is a hero, he is made such a person by his devotion to his duties that seemed above own private emotions for him. Together with his ability of resolution, the adherence makes Henri the emperor he is; in spite of the fact that it sometimes produces very questionable private settlements, it also helps to mitigate the effect of those decisions in our eyes. The same words may also apply to Othello, as his personal decisions were wrong too he murdered his own wife but really his commitment to his principles was much more important for him than his own feelings. As for Hamlet, it looks to me that personal feelings are much more important for him, he is jealous about his mother, misses his father and some of his actions really bring more danger to the country, so I think that duty was less of importance for him in comparison to the other two male characters. Now Id like to pay more attention to Othello, who himself is an embodiment of generous, courageous military leader, beloved husband in a combination with blind deep trustfulness and naivety in his attitude to his friends. These main features are truly masculine and in some way he even can be referred as an ideal man. But his foolish trust makes him do absurd things, crying, giving oath of revenge. Trustfulness is a comic element as such character is weird for the reader. The fact that Othello may be looked at as a comic character sometimes makes him different from Hamlet and Henri, who always look serious to the audience. It is surprising that such a strong-willed, courageous Othello can trust and believe as sincere as a child. Behaving sometimes as a child may be really called one of very masculine features of character, as playing games always stays in male souls deeply in heart. There is a saying that Man is a child by his nature. Open-heartedness and ingenuousness are rare features that in the play lead to tragic consequences a murder. Othello believes Iago unconditionally and after the fight of Cassio and Rodrigo he clarifies details of a fight from an honest Iago (Shakespeare, Othello 45). Othello is confirmed in positive and good-natured character of Iago thus removes Cassio from the post. Every hero in the play believes Iago this contributes to the comic of the drama both Desdemona and Cassio are touched by an advice of kind Iago who is sincerely express sympathy to the bad luck of others. Tragic events in the play are developing impetuously, but comic foolishness and trustfulness make contrast with tragic elements creating an authentic picture of human life when any dramatic event is not devoid of comic features and irony. Iago makes Othello jealous and he cannot resist suspicion, he is immersed in his misery but still blindly believes only Iago who masterly shows insulted honesty, and as a friendly a dvisor, he convinces Othello in unfaithfulness of Desdemona and Othello gives an oath to revenge on the knees. Iago directs behavior of Othello and even makes him faint, convince that his wife is of a frivolous character. Here I want to say that Henri and Hamlet have nothing comic in their characters and stories of lives, especially Hamlet who is a truly tragic in all the situations. In spite of the fact that Othello is seen as a cultural and national outsider in Venice, his authority as a soldier and leader is notwithstanding very valuable and important to the country, and he is an inalienable part of Venetian society. He is in very needed by the duke and other representatives of the government, as an evidence there is Cassios remark that the senate sent about three several quests (Shakespeare, Othello 123) in order to look for Othello. The Venetian senate has enough of confidence about Othello to give him a position of a full war and political commander of Cyprus. This quality may be considered as a classic masculine one and we can make a parallel with Othello here, but talking about Hamlet we definitely see some difference. Hamlet is more of a philosopher and he needs time to make his own decision either to be or not to be. In my opinion it is prominent that the prince and heir who is aware of Denmarks problems can think about those only in individual and phi losophical terms. He doesnt spend much time thinking about the dangers of national security or the threatening to its steadiness from inside (in spite of the fact that some of those were helped to be created by his own indiscretion). On the other hand Othello owes such strong masculine qualities as generousity, courage of military leader and strong soldier, being a great husband. But trustfulness and naivety are the two qualities which may put Othello aside from Hamlet and Henri V. Masculinity plays an important role in Shakespeares plays Henry V, Othello and Hamlet. Masculinity is highly important for unwinding of the action, characters making the plays impressive, persuasive, and worthy of admiration. There can be seen an educative element via influence on the audience with an aim to form the modern concept of masculinity. I have noticed that all three characterized protagonists own great rhetoric talents, are very developed, have a deep sense of honor and duty. Some of personal traits may differ, such as open-heartedness, ingenuousness, decisiveness, philosophical understanding of the world. That creates a new type of masculine heroes, who are not as flat as some of their predecessors. They are really developed and granted with deep inside worlds by the talent of a great English dramatist.

Essay --

10. In approximately 250 words, describe the status of woman in Egyptian society. Consider the following: Content: †¢ Jobs and tasks for woman In Egyptian society, women were given good standing status in the home and were customarily accommodated in mud brick homes, which were very useful in carrying out various works in the home such as: making the good and other stuff. The women frequently visited the marketplace to obtain items, which were obligatory for daily life in Ancient Egypt. †¢ Positions of responsibility for woman In Egyptian society, women were much on the higher side when associated to other empires around Ancient Egypt. In cooperation with gender which belonged to the same class that will be treated alike given the circumstances of Ancient Egypt society. Let along Women in Ancient Egypt were privileged to all the given rights, which men had. However, women had the right to manage property, which belonged to belonged to them, and if she wished, she could sell the property to buy and property she wanted without there being a barrier between them. More importantly many of the attributes to recognize the significant role of women in Ancient Egypt society †¢ Rights of marriage and divorce In Egyptian society, one of the many rights that belonged to women was whether they chose to marry. Nonetheless woman in Ancient Egypt were not vital marry. Countless women who chose to marry did so at quite a young age. †¢ Unique female leaders Many women in Ancient Egypt were ahead of own time. Hatshepsut was the first women to have held a rank as pharaoh and then began her rule as a pharaoh in 1,500 B.C.E. In addition, Hatshepsut also took care of her people as well as constructed place of worship to the gods in addition to o... ... Nile River. The inundating period persisted from June to September, depositing on the river's banks a coating of mineral-rich sediment perfect for rising harvests. Subsequently the floodwaters had retreated; Egypt expected little precipitation, so agronomists trusted on the Nile to water their harvests. Ancient Egyptians cultured emmer and barley, as well as more than a few other cereal iotas, all of which were used to create the two important food staples of bread and stout. Papyrus emergent on the banks of the Nile River and was used to produce paper. †¢ The succession of the pharaoh Nevertheless, the label of Pharaoh was inherited, consequently ideal that it was passed down from father to oldest son. More importantly, there were voluminous circumstances where the successor would be assassinated or even die by "chance" as well as have some else take his place.

The Bridge Of San Luis Ray Essay -- essays research papers

Thornton Wilder (1897-1975) The Bridge of San Luis Rey The Bridge of San Luis Rey, by Thornton Wilder, presents the ancient dilemma of whether tragedy is the result of chance or a manifestation of divine intervention. It explores the lives of five people and reveals their internal struggles for survival. The sadness that is created by the undying love of the Marquesa de Montemayor for her daughter, Esteban for his twin brother, Manual and Uncle Pio for the vain actress, Camilla Perichole, is so overwhelming in its enormity, that when tragedy strikes, we feel relief that their suffering is finally over. The scene is set in Lima, Peru, in 1714. One afternoon, an ancient bridge broke sending five people to their deaths. Brother Juniper, a Franciscan monk, witnesses this catastrophe and believes he can prove the existence of divine intervention. The first person is the Marquesa de Montemayor along with her servant and companion, Pepita. The Marquesa’s love for her daughter is not returned which sends her into a state of borderline psychosis. She begins to drink heavily and neglects to take care of the most important things in her life. One night while Pepita lay sleeping, the Marquesa is struck with the realization that her love for her daughter is a selfish love and she decides to renounce this love and begin a new life. Esteban and Manuel are orphaned twins found on the steps of a convent and raised by Maria del Pilar. When Manuel dies of an infection, Esteban is in despair and is about to embark on a new life with Captain Alvarado when he crosses the bridge. Camilla Perichole did not die on the bridge but was a victim nonetheless. Uncle Pio, friend and confidant of the Perichole, takes her son to educate him in the Arts and literature. The two never make it across the bridge. The Perichole is a famous actress who plays an important role in the story. â€Å"She is the axis, as it were, around which everything turns†(Stresau 23). She weaves the threads of the story together with her â€Å"passions and perversities†(Fadiman 338). The Perichole is a very selfish woman who indirectly causes the death of Manuel, Esteban’s brother, by destroying his will to live. When Manuel falls in love with the Perichole, the love the brothers' share becomes tainted and is forever destroyed. The only time that Manuel admits this is when he is in a state of such pain, he lashes out: ... ... of tragedy and lets her be the diamond in the rough. She is the one person whose vision is unaltered from the very beginning of the book and to her the other survivors draw their own courage. Camilla Perichole was in such pain over the loss Uncle Pio and her son Don Jaime, that she could no longer live in solitude. She desperately wished to be able to tell them one last time of her love for them. She sought out Maria del Pilar who accepted her with open arms and without judgment. â€Å"I fail everybody,† she cried. â€Å"They love me and I fail them†(Wilder 143). The Marquesa de Montemayor’s daughter, Dona Clara, also came in search of redemption. Her guilt of not returning her mother’s love was consuming her and she wished to be punished. Dona Clara and Camille Perichole began to find new meaning in their lives by helping Maria del Pilar take care of those less fortunate them themselves. The question still remains. Was it an accident or by design? It is best to leave the mystery in place, for to answer it dissolves the meaning of the book. Just knowing that some good came out of a catastrophic event brings pleasure to one’s heart and leaves us believing that it really does not matter.

Not for Publication Chris Masters- Expository analysis :: essays research papers

Not For Publication â€Å"Journalists are given the privilege of shared access to the first draft of history, and some responsibility to make sense of it.†(NFP) The light that Chris masters sheds on the ethics and responsibility of investigative journalism in relation to the public and on whom the report on is explored in Not for publication. Masters’ expository discourse develops the common ‘essential objective is profit rather that saving the world.† Masters first hand experience and unearthing of the true facets that are todays investigative media, is more sinister than one would expect. Through direct expressions of Masters’ concern we see how the public is stimulated and deluded by masses of entertainment and propaganda, the cry for bad news is so inert in our society, that the concept of Masters exposition stories would not mediate to the mass media. The level of manipulation of the news is alarming when brought to our attention, Masters goes on further to explore why this news is manipulated, to our ill-surprise, it is manipulated for the very people who watch it, the public. The escalating sensationalism and violence that the media embellishes to is what Masters argues to be, what the public want, â€Å"the massage is hard to avoid: [the public] want blood, their own blood†. This is one of his major concerns, as a journalist, he wants to illuminate the factors that establish modern journalism, the condescending truths and untruths that deliver entertainment over morals. Chris Master incorporates the ‘duty of journalists [as] to reshape information and get that information to the public’, while this is important and periodically essential, it is his broad knowledge tells us that ‘the best journalism is the journalism to challenge the orthodox, respectfully challenge the public opinion and occasionally deliver bad news’(pg 5). While this is almost evident in Masters’ book, but the fact he did not deliver these stories that seem perfectly fit for ‘today’s journalism’ he attains a kind of benevolence, and consideration for his subjects. As seen in his anonymity, which shows the reader how it is not worth the social and media torment of the journalistic process. Quite powerfully he delivers the calming words that many of us already know, perhaps by our own nature or experience: ‘In order for there to be good journalism, journalists need to find a balance between what they want to present and what the public wants’.

Drama diary on movement Essay

Today in our drama workshop we investigated movement and physical action in drama. We carried out many different exercises to help us establish the importance of movement and how it should be used effectively. To communicate plot, and characters relationships to the audience. Firstly in our workshop we were given the task of creating the most abstract freeze frame possible, we were put into groups of 6,2 people being the directors and the remaining 4 creating the freeze frame, My group managed to produce a freeze frame based around a piece of scaffolding. We did this by placing people one by one on the scaffolding in ways, which we thought were different and challenging. Once we had created a successful freeze frame our teacher gave us the task of placing our tableau into context. When asked we had to give a performance to the class, still in the original freeze frame but with dialogue explaining our obscure positioning. The audience then had to work out what the situation the characters were stuck in simply by listening to the few lines of dialogue the cast spoke and paying close attention to the positioning and movement. The audience did guess the situation, which was good. We did a piece of dialogue that explained that we were stuck in a lift that had broken down. There are many reasons why we did this exercise the most important being to show the importance of physical action and how actions when used effectively can communicate to the audience with the character on stage and show the characters feelings through movements and not words. It also helped us understand that movement can help the audience understand the context of the play and that close attention must be given to the physical/visual elements of drama. After completing this task and discussing it we then moved into groups of 4. One person from each group was given a picture to examine for 1 minute only. Once their time was up they were asked to put the people in their group into the positions, they had been examining in the picture using only their memory. The director adjusted the actors one by one creating what they thought was an accurate copy of the original image they had been studying. The whole group then examined the picture and gave it a title, which they thought was appropriate to the events, taking place in the picture. The picture, which we had to recreate, was a still image of an old woman talking to a man; in the picture there was also a sheep and a little child. We named this image â€Å"shepherd lost in Italy†. By doing this it helped us realize that one picture can explain an entire scene without words and the importance of movement in a play. Our final exercise was to pick 3 major scenes from â€Å"a taste of honey† and present them through freeze frames with only one line of text from each character. The first part of the scene we chose to convey was when Geoff is trying to kiss Jo the lines we used were â€Å"let me kiss you† and Jo said â€Å"Leave me alone, get off me†. First we tried to create an image, which showed the audience the essence of the scene without dialogue. This didn’t go to successfully as the audience could not guess the moment they commented on our performance and said that we needed more physical contact than we had. At that time we had Geoff leaning in for the kiss and Jo leaning away. With the help of the rest of the class we decided that Geoff should be really trying to grab Jo whilst Jo pushes him away. This should hopefully show the audience exactly what Geoff is trying to do and Jo’s response without words being used. The next scene we used was when Peter enters the scene and Helen is pointing at him. Helen’s line is â€Å"I told you to wait outside† Peter responds â€Å"don’t point your bloody finger at me†. For this part of the scene it is very important that we include physical action as well as vocal strengths because the author is gives us a playwright clue on to how he wants these two lines to be acted out on stage Peter saying â€Å"don’t point your bloody finger at me tells us that Helen should be pointing her finger at Peter. We set this scene up with Helen and Peter standing in the entrance of the door with Helen pointing her finger at Peter and Peter slapping it away. This is showing the audience that Peter has authority over Helen. We then had Geoff and Jo sat on the sofa with facial expressions that showed they didn’t really care this shows the audience the relationship between Jo and her mother is blatantly not very secure. The whole point of this exercise was to help us see the importance of physical action in drama and that even if at a point in a play a character is on stage but has no lines, that character is still able to communicate to the audience via facial expressions and physical reaction to the surrounding situation. Before this workshop on movement our piece contained little physical action resulting in a mainly static performance on stage or movement without reason. We now see the difference between movement for a reason and movement without a reason. We plan to make a movement map next section to liven up our piece hopefully for the better.

Fudged Accounting Theory

Fudged Accounting Theory and Corporate Leverage Audra Ong and Roger Hussey Abstract This paper is a follow-up of the article ‘Fudged Accounting Theory: Evidence from the UK’ in the Journal of Management Research (Ong, 2003). In that article, an analysis of the flexibility within the UK regulations, which allowed companies to use different accounting treatments for intangible assets, was illustrated to support fudged accounting theory (Murphy, 1990).This paper extends that earlier work by examining the association between corporate leverage and accounting choice in the UK at a period when the extant accounting standard for goodwill, SSAP22 Accounting for Goodwill (ASC, 1989), permitted two very different accounting treatments. As a result, other intangibles, particularly brands, could avoid the regulatory strictures. For the present study, a series of hypotheses relating to corporate leverage and capitalization of intangible assets were tested.The results of the present s tudy support fudged accounting theory by providing evidence that there is a relationship between the widespread capitalization of goodwill/brands and the relationship with leverage. The results demonstrate that financial managers will tend to adopt accounting practices that result in stronger balance sheets. Keywords: Leverage, Fudged Accounting, Intangible Assets, Brands/Goodwill, Food/Drink/Media Industries, International AccountingIntroduction The importance of Fudged Accounting Theory in understanding the accounting treatment of intangible assets has been discussed in an earlier paper by Ong (2003) in the Journal of Management Research. The purpose of the present paper is to investigate whether there is statistical evidence that companies capitalize intangible assets for the betterment of their balance sheets in a period of lax accounting regulations or ambiguity in regulations. This has been identified as fudged accounting theory (Murphy, 1990; Tollington, 1999).Audra Ong Roger Hussey University of Windsor, Odette Business School, 401 Sunset Avenue, Windsor, Ontario, N9B 3P4 Canada In this study, the UK was chosen because accounting for goodwill was regulated under SSAP 22 Accounting for Goodwill issued by the Accounting Standards Committee (ASC) in 1984, which was later revised in 1989. This standard allowed contradictory treatments: companies could either write goodwill directly against reserves in the balance sheet thus bypassing the profit and loss account; or capitalize it as an asset on the balance sheet subject to amortization.To add to the confusion, the standard did not apply to other intangible assets and some companies chose to distinguish brands from goodwill and treat them as permanent items on the balance sheet with no amortization (Barwise et al. , 1989; Paterson, 2003). This presented a stronger balance sheet with no impact on the income statement. To conduct the study, the annual reports and accounts for the five-year period 1993-97 for 1 43 companies listed on the London Stock Exchange were analyzed. Using the earlier work of Archer et al. (1995), a series of hypotheses were established and tested.As the sample is relatively small and is non-parametric in nature, the chi-squared test using Yates’ correction was employed to test the hypotheses. After a brief review of the literature, the research design of this study is explained. The main part of the paper, falling under the heading of Results and Discussion, is concerned with testing a number of hypotheses. Previous Research Consideration of intangible assets has been dominated by uncertainty over the appropriate accounting treatment of goodwill (Egginton, 1990). In the UK, the somewhat acrimonious debate is fuelled by strong opinions rather than facts.The depth and range of opinions has been well documented in the academic literature (Damant, 1990; Napier & Power, 1992; McCarthy & Schneider, 1995; Hussey & Ong, 1997, Ong; 2001; Oldroyd, 1998; Joachim Hoegh- Krohn & Knivsfla, 2000; Cravens & Guilding, 2001) as well as in professional reports (Coopers & Lybrand, 1990; Tonkin & Robertson, 1991; Hussey, 1994). The publication of SSAP 22 did little to calm the debate. Under that standard, companies faced the unpalatable alternatives of writing off goodwill against reserves and weakening their balance sheets or amortizing against earnings.Consequently, intangible assets such as brands and publication titles began to appear on the balance sheets of a number of well-known companies. Identification of such items as intangible assets, separate from goodwill meant that they did not fall under the requirements of SSAP 22. The intangible assets could remain on the balance sheet indefinitely, unless there was a permanent impairment in value. This contention that the appearance of brand valuations on the balance sheet had been motivated by the desire to correct or improve the balance sheet has been evident in several studies.Emanating mainly from the debt covenant approach and the early work of Zmijewski and Hagerman (1981), studies have found support for the debt covenant hypothesis (Mather and Peasnell, 1991) and evidence that a company’s decision to Volume 4, Number 3 †¢ December 2004 capitalize brands was influenced by London Stock Exchange rules on acquisitions and disposals (Muller, 1999). There has been some debate on the importance of intangible assets in private debt contracts (Citron, 1992; Day and Taylor, 1995).The study which most closely relates to the present research and shares the same theoretical foundation was published by Archer et al (1995) and was based on work conducted on 71 annual reports of UK and French companies for the period 1988-92. This earlier research concluded that a group with high leverage is more likely to capitalize goodwill and/or brands than a group with low leverage. The results, however, were stronger where goodwill and brands were amalgamated although it is possible that th e differing regulations in the two countries may have distorted the data.Research Design The annual reports and accounts for the five-year period 1993-97 of 143 companies in the food, drink and media industries were obtained. Such period of time is chosen as the debate on the most appropriate accounting treatment for goodwill and intangible assets was at its greatest and accounting practices were the most varied during this period. It also immediately preceded the changes to accounting introduced by FRS 10 Goodwill and Intangible Assets issued by the ASC’s successor, the Accounting Standards Board (ASB, 1997) and FRS 11 Impairment of Fixed Assets and Goodwill (ASB, 1998).Industries for the study have been chosen whose products are highly branded and also where companies in the industries have been strong in acquisitive activities. The company profiles and published financial information of these 143 companies were checked to see which companies capitalized intangible assets f or the entire five-year period 1993-97. The relevant population, which capitalizes intangible assets, is 15 food and drink companies and 28 media companies, resulting in a total of 43 companies.It should be noted that the remaining 100 companies either did not capitalize intangible assets in any one year, or only capitalized intangible 157 assets for part of the five-year period post -1993. Care has been taken above in explaining the sample used in this study because of its relatively small size. Although this may be regarded as a limitation of the subsequent analysis, a non-parametric test is used in the analysis of individual industries and this is generally regarded as defensible and acceptable in such circumstances.Yates’ correction has also been applied to the chi-square tests to achieve conservatism in establishing significance so that the results can be regarded as conservative and less likely to overstate the importance of the findings. Correlation tests are only cond ucted on the aggregate sample of both industries. The leverage ratio was defined as debt expressed as a percentage of capital employed (Reid and Middleton, 1988) because this definition was used in previous studies and it provides a high degree of precision.Results and Discussion Leverage and Capitalization The following two hypotheses were established in respect of the possible association between leverage and brands: H1: A company with high leverage is no more likely to capitalize intangible assets than a company with low leverage. H2: A company with high leverage is no more likely to capitalize goodwill/brands than a company with low leverage. To test these hypotheses the median leverage was established for the aggregation of companies capitalizing intangible assets, and for those companies not capitalizing the same.In some instances the median leverage did not provide a division of the sample to provide a sufficient number in each cell. In those instances a cut-off leverage leve l was selected to ensure cells of sufficient size and this is explained where it occurs. Contingency tables were constructed for the chisquared test and the results are described below. In all instances, Yates’ correction was applied. Media Industry Hypotheses 1 and 2 were tested separately on the Media industry and on the Food and Drink Industry. The results for the media industry for all intangible assets are shown in Table 1.In this test, the median leverage for the media industry was 28%. The chi-square test was significant at the 0. 01 level with a chi-square factor of 6. 86447 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that high-leveraged companies are more likely to place intangible assets on the balance sheet than low-leveraged companies in the media industry. Table 2 carries out the same test for the same industry but analyzes only those companies capitalizing goodwill and/or brands. In this instance the median leverage w as 31% and this was increased to 32% to ensure cells of adequate size.The chi-square test was significant at the 0. 01 level with a chi-square factor of 7. 286 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that high-leveraged companies are more likely to place goodwill/ brands on the balance sheet than low-leveraged companies in the media industry. Table 1: Contingency Table for Media Industry Showing Leverage and Capitalization of all Intangible Assets Capitalizing Leverage < 28% Leverage ? 28% Observed Expected Observed Expected 914. 26 1913. 74 Not capitalizing 1812. 74 712. 6 Total 27 26 158 Journal of Management Research Table 2: Contingency Table for Media Industry Showing Leverage and Capitalization of Goodwill and/or Brands Capitalizing Leverage < 32% Leverage ? 32% Observed Expected Observed Expected 59. 93 149. 07 Not capitalizing 1813. 07 711. 93 Total 23 21 Table 3: Contingency Table for Food and Drink Industry Showing Leverage and Capitalization of all Intangible Assets Capitalizing Leverage < 26% Leverage ? 26% Observed Expected Observed Expected 510. 74 104. 26 Not capitalizing 4842. 26 1116. 74 Total 53 21Table 4: Contingency Table for Food and Drink Industry Showing Leverage and Capitalization of Goodwill and/or Brands Capitalizing Leverage < 18% Leverage ? 18% Observed Expected Observed Expected 59. 80 72. 20 Not capitalizing 5348. 20 610. 80 Total 58 13 Food and Drink Industry The next two tables are concerned with the Food and Drink Industry. The median value for leverage was calculated at 18% for all intangible assets and in the following table an arbitrary cut-off point of 26% has been selected to ensure cells of adequate size and Table 3 shows the result for those companies capitalizing all intangible assets.The chi-square test was significant at the 0. 01 level with a chi-square factor of 11. 292 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that highl y leveraged companies are more likely to place intangible assets on the balance sheet than low-leveraged companies in the food and drink industry. Table 4 shows the results for those companies capitalizing goodwill and/or brands in the food and drink industry. In this instance the median leverage level of 18% was accepted for the calculations. Volume 4, Number 3 †¢ December 2004 The chi-square test was significant at the 0. 1 level with a chi-square factor of 7. 604 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that highly leveraged companies are more likely to place goodwill/ brands on the balance sheet than low-leveraged companies in the food and drink industries. Capitalization as a Function of the Level of Leverage Two further hypotheses had been established based on the premise explored by Archer et al. (1995) that the value of intangible assets was a function of leverage, in other words the higher the leverage ratio the higher th e value of intangible assets.H3: The value of intangible assets will be associated with the level of leverage. H4: The value of goodwill and/or brands will be associated with the level of leverage. 159 These hypotheses have been tested in previous research with somewhat contradictory results. It was considered that this study with its larger sample and separate focus on two industrial sectors might provide more conclusive results. Additionally, it was decided to extend the variables. Earlier studies have concentrated only on the absolute value of intangible assets i. e. the absolute amount appearing in the balance sheet. For the resent study a new variable of relative value was introduced and to test these hypotheses two aspects of the value of intangible assets were considered i. e. : a) its absolute value, i. e. the amount capitalized in the balance sheet (INTASS); b) its relative value, calculated by expressing intangible assets as a percentage of total fixed assets (INTFIX). Bot h Industries Table 5 shows the correlation based on our 43 companies, which capitalize all intangible assets: Table 5: Leverage as a Function of All Intangible Assets (Both industries) Gear Gear 1. 0000 (43) P=. .0179 (43) P= . 909 . 3229 (43) P= . 035 Intass . 0179 (43) P= . 09 1. 0000 (43) P= . .1876 (43) P= . 228 Intfix . 3229 (43) = . 035 . 1876 (43) P= . 228 1. 0000 (43) P= . appears to have stronger explanatory power. It is therefore possible to state that a relationship does exist between the level of leverage and the relative value of intangibles. In addition to looking at the sample of companies capitalizing all intangible assets, the same analysis has been conducted on the sample of 31 companies capitalizing only goodwill and/or brands. The results are shown below in Table 6. Table 6: Leverage as a Function of Goodwill / Brands (Both Industries) Gear Gear 1. 0000 (31) P= . -. 0176 (31) P= . 24 . 3275 (31) P= . 067 Intass -. 0176 (31) P= . 924 1. 0000 (31) P= . .1573 (31) P = . 390 Intfix . 3275 (31) P= . 067 . 1573 (31) P= . 390 1. 0000 (31) P= . Intass Intfix Intass Once again, Table 6 does not demonstrate a significant relationship between leverage and the absolute value of goodwill/brands. However, the association between leverage and the relative value of intangible assets is significant at 6. 7% level. It is therefore possible to state that a relationship does exist between the level of leverage and the relative value of goodwill/brands although it is less strong than that with all intangible assets.The above testing of the four hypotheses provides evidence that there is a relationship between leverage and the capitalization of intangible assets and there are differences between the two industries used in this study. The present research has also extended previous work of Archer et al b y introducing a new variable INTFIX and demonstrating that capitalization of intangible assets is a function of the relative value of intangible assets to fixed a ssets. The evidence from this study therefore provides support for the fudged accounting theory. IntfixTable 5 does not demonstrate a significant relationship between leverage and the absolute value of intangible assets. However, the association between leverage and the relative value of intangibles is significant at 3. 5% level. This would suggest that the measure of relative value 160 Journal of Management Research Implications: The International Dimension Given the debate on the appropriate accounting treatment of intangible assets and the obvious deficiencies of the provisions of SSAP 22, it is not surprising that the national accounting standard body in the UK was compelled to introduce a substantial regulatory change.FRS 10 and FRS 11 have replaced SSAP 22. Essentially, FRS 10 requires goodwill and intangible assets to be recognized and capitalized over 20 years. This presumption can be rebutted, however, and a longer life or an indefinite life can be selected. In these circum stances, an annual impairment review must be conducted as specified under FRS 11. At the international level, goodwill and intangible assets were first addressed by IAS 22 Business Combinations and IAS 38 Intangible Assets by the International Accounting Standards Board (IASB) respectively. IAS 22 was issued in 1993 and revised in 1998.IAS 38 was issued for the first time in 1998. In March 2004, however, the IASB published IFRS 3 Business Combinations (which supersedes IAS 22) together with related amendments to IAS 36 and IAS 38 as part of Phase 1 of the IASB’s project on Business Combinations. IFRS 3 contains some significant differences compared to FRS 10 (Simmonds and SleighJohnson, 2003) as the former proposes that goodwill will only be subject to impairment testing and must not be amortized. In addition, goodwill and other identified intangibles, which are similar in nature, will be subject to different accounting treatments.This reduces comparability and reliability an d creates a serious risk of accounting arbitrage or fudged accounting. The current IASB proposals in IFRS 3 represent only Phase 1 and, thus, the ASB will consider replacing UK standards only when both Phases 1 and II are complete. Therefore, UK companies should not have to change to the IFRS 3 based on Phase 1. Although IFRS 3 differs from FRS 10, the former achieves a high degree of convergence with FAS 141 Business Combinations (FASB, 2001) and FAS 142 Goodwill and Other Intangible Assets (FASB, 2001) in the US.With respect to managers, the introduction of IFRS 3 is expected to have important implications for brand managers and owners as well as the way trademarks are valued and accounted for (Haigh and Rocha, 2004). In particular, the separate recognition of trademarks and other acquired intangibles, together with annual impairment tests, will require companies to establish robust valuation methodologies for intangible assets in order to withstand increased scrutiny in the marke t.Conclusion This study compares practices in accounting for intangible assets in two industries known for their propensity to capitalize those assets in their balance sheets. The study covered the period from 199397 when the debate and uncertainty on appropriate accounting treatment was at its height. The annual reports of 143 UK companies were selected to investigate whether there was an association between leverage and capitalization of intangible assets. The results demonstrate that companies with high leverage in both industries are more likely to capitalize intangible assets, particularly goodwill and brands.A relationship between capitalizations of intangible assets as a function of leverage when the absolute value of intangible assets is used was not established. However, the present study added to our knowledge by demonstrating that the use of the relative value of intangible assets to fixed assets as a variable reveals that capitalization is a function of leverage. The fin dings from this study both confirm and extend the earlier research by Archer et al. It demonstrates that the topic of capitalization of intangible assets remains a fruitful area for the accounting researcher.The present study establishes that there are industry differences and one can speculate that these may be due to a number of factors such as acquisition activity within the industry, marketing strategy in relation to brands and financial structures and motivations. An extension of the work using the variable Volume 4, Number 3 †¢ December 2004 161 INTASS could lead to illumination of the underlying reasons. A study of present practices in the same industries may reveal what changes, if any, have occurred References following the adoption of FRS 10 and FRS 11.For future research, it would also be interesting to see the effects of IFRS 3 and the applicability of fudged accounting. Accounting Standards Board (1997), FRS 10 Goodwill and Intangible Assets, London. Accounting Sta ndards Board (1998), FRS 11 Impairment of Fixed Assets and Goodwill, London. 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Internat ional Accounting Standards Committee (1998), IAS 38 Intangible Assets, London. Joachim Hoegh-Krohn, N. and Knivsfla, K. (2000), Accounting for Intangible Assets in Scandinavia, the UK, the US and by the IASC: Challenges and a Solution, The International Journal of Accounting 23: 243-265.Mather, P. and Peasnell, K. (1991), An Examination of the Economic Consequences Surrounding Decisions to Capitalize Brands, British Journal of Management 2: 151-164. Muller, K. (1999), An Examination of the Voluntary Recognition of Acquired Brand names in the United Kingdom, Journal of Accounting and Economics 26: 179-191. Murphy, J. (1990), Brand Valuation – Not Just An Accounting Issue, ADMAP (April): 36-41. Napier, C. and Power, M. (1992), Professional Research, Lobbying and Intangibles: A Review Essay, Accounting & Business Research 23(89): 85-95. Oldroyd, D. 1998), Formulating an accounting standard for brands in the ‘market for excuses’, The Journal of Brand Management 5(4): 263-271. 162 Journal of Management Research Ong, A. (2001), Changes in Brand Accounting for UK Companies, Journal of Brand Management 9(2): 116-126. Ong, A. (2003), Fudged Accounting Theory: Evidence from the UK, Journal of Management Research 3(1), April: 23-30 Paterson, R. (2003), Hidden Strengths, Accountancy, June: 98-99. Reid, W. and Myddelton, D. R. (1998), The Meaning of Company Accounts, Gower Publishing, Aldershot, UK. Simmonds, A. and Sleigh-Johnson, N. 2003), Fundamentally impaired, Accountancy, June: 100-101. Tollington, T. (1999), The Brand Accounting Sideshow, The Journal of Product and Brand Management 8(3): 204-218. Tonkin, D. & Robertson, B. (1991), Brands & Other Intangible Fixed Asset in Financial Reporting 1990-91, ICAEW, London: p. 328. Zmijewski, M. and Hagerman, R. (1981), An Income Strategy Approach to the Positive Theory of Accounting Standard Setting/ Choice, Journal of Accounting and Economics 3: 129-149. Volume 4, Number 3 †¢ December 2004 163 Repro duced with permission of the copyright owner. Further reproduction prohibited without permission.