Friday, December 27, 2019
Key Concepts Of Identity, Identification, Place And Social...
I am writing to compare two articles from two different sources. I will be exploring the key concepts of identity, identification, place and social memory and how theses sociological concepts are displayed within the articles. Identity is ââ¬Å"the process that informs the way in which people see themselves and the groups they belong to and also how other groups categorize a person.â⬠Pountney and Maric (2015) pages 144-5. ââ¬Å"Identity is relational, situational and multiple. It is better to understand identification as a process of continual negotiation and renegotiation.â⬠This statement confirms our identities are forever changing due to our circumstances or surrounding environments and certain aspects of our identities are chosen and negotiated. The Sikh youths in the UK prove this theory through this statement; ââ¬ËThereââ¬â¢s a time to be Indian and a time to be Britishââ¬â¢ K. Hall (2002). Identification is ââ¬Å"the ongoing process that describes the way in which individuals and groups see themselves and the way others see them.â⬠It refers to the way people develop their cultural identity; language, ethnicity, religion and social class are all examples of social characteristics that give people a shared sense of belonging. Pountney and Maric (2015) pages 144-5. Yi-Fu Tuan discussed ââ¬Å"Place as a location created by human experiences (Tuan, 2001). Whereas ââ¬Ëspaceââ¬â¢ may have no human connection, a ââ¬Ëplaceââ¬â¢ carries meanings given by humans. It can be any size - a city, neighbourhood or aShow MoreRelatedThe Perception of Personal Identity2541 Words à |à 11 PagesIn the past, individualââ¬â¢s identities were often assigned to them by the hegemonic culture, largely based on their conceptualization of sameness. The hegemonic culture dominated identity discourse by drawing distinct boundaries between racial and cultural groups, separating and defining them. Modern discourse however, has seen individuals taking the power of assigning identity signifiers for themselves often in periods of great social change. While times of resistance are often the most easily recalledRead MoreUnderstanding Identity Asolitarist Approach1630 Words à |à 7 PagesWhen understanding identity a ââ¬Ësolitarist approach is, in general , a very efficient way of misunderstanding nearly everyone in the world.ââ¬â¢ As Amartya Sen explains, a single-minded ââ¬Ëperception of oneness with our respective ââ¬Å"civilizationsâ⬠[sic]ââ¬â¢ disregards the multiple and complex identities that belong to each human being. Sen states ââ¬Ëit must also be recognized that reductionist cultivation of singular identities has indeed been responsible for a good deal of what we call ââ¬Å"engineered bloodshedâ⬠Read MoreSecond Language Acquisition And Identity Formation1531 Words à |à 7 PagesSecond Language Acquisition and Identity Formation Research Question: ââ¬Å"What role does learning a second language play in the way one shapes their identity?â⬠Background: Identity is subjective, not only to the individual to which the identity belongs, but also the way in which others perceive identity. This means that identity is not solely an individual event, but also a social one. Without social practices, such as identifying with specific cultures and norms, how would one know with which customsRead MoreWhiteness Of A Different Color1363 Words à |à 6 PagesMatthew Frye Jacobsonââ¬â¢s Whiteness of a Different Color offers innovative insight into the concept of ââ¬Å"raceâ⬠and the evolution of ââ¬Å"whitenessâ⬠throughout American history. Jacobson focuses his analysis on the instability of racial identification over time and how race has been created and perceived throughout different stages of history. He states in his introduction that ââ¬Å"one of the tasks before the historian is to discover which racial categories are useful to whom at a given moment, and whyâ⬠(pRead MoreThe Characterizations on the English Patient 1652 Words à |à 7 PagesAs the concept of nationality, boundaries, and social confinement are no longer stable in the wartime desert, national borders and identity in the novel become blurred and ambiguous. The war breaks the boundaries of nations, so identity also brings the feeling of lack for a definable identity. The charactersââ¬â¢ identities are deconstructed by their attempts to escape from their names, their bodies, and their environment. First of all, Almasy in this story represents multiplicity of identity. As weRead MoreWhy Stories Matter Convincingly Questions The Belief That Securing More Accurate Narratives Of The Past Essay1388 Words à |à 6 Pagesbase, however. Although the extensiveness of Hemmingsââ¬â¢s study is astonishing, her study begins and ends with feminist theory and the affective impulses escaping feminist theoryââ¬â¢s discursive threshold (and inadvertently shaping it). Therefore, the social, cultural, economic, and geopolitical forces that do not fall under the category of feminist theory, such as structural and institutional relationships and forces that make possible the production of academic feminism, cannot be included as part ofRead MoreIntroduction.The Concept Of Integrated Marketing Communication1708 Words à |à 7 PagesIntroduction The concept of Integrated Marketing Communication (IMC) focuses on merging or linking all forms of communications together in a pact. The concept is critical in the promotion, advertisement and brand building of goods and services at the marketing arena. The merging of promotional tools and use of lined communication approach is essential to the success of every sales and marketing companies. The chief aim is to excite and lure the customers to buy one s goods (Bruce and PetersRead MoreEuropean Collective Identity11275 Words à |à 46 PagesEuropean Journal of Social Theory http://est.sagepub.com/ A Theory of Collective Identity Making Sense of the Debate on a European Identity Klaus Eder European Journal of Social Theory 2009 12: 427 DOI: 10.1177/1368431009345050 The online version of this article can be found at: http://est.sagepub.com/content/12/4/427 Published by: http://www.sagepublications.com Additional services and information for European Journal of Social Theory can be found at: Email Alerts: http://estRead MoreMarketing Management, Kotler Keller Chapter Summaries1107 Words à |à 5 PagesMarketing Management Chapter 8 key points * To develop the best marketing plans, managers need to understand what makes each segment unique and different. * Effective target marketing requires: market segmentation; market targeting, and market positioning. * A market segment consists of a group of customers who share a similar set of needs and wants. Market segments are generally defined by looking at descriptive characteristics or behavioral considerations. * GeographicRead MoreIdentity And The Search For The Self Among The Sub Continental Diaspora10173 Words à |à 41 Pages Chapter- One Theorising Identity and The Search for The Self among the sub-continental Diaspora in Britain Identity has always been a problematic area of interrogation epistemologically, existentially and politically and it continues to propel our thought. Etymologically, the term is derived from Latin word ââ¬ËIdemââ¬â¢ meaning ââ¬Ësameââ¬â¢ (Oxford Online Dictionary) which means ââ¬Ëspecific quality or condition of being a specific person or an objectâ⬠. A personââ¬â¢s identity is determined in terms of his/her
Thursday, December 19, 2019
Negative Propaganda Essay - 1421 Words
Propaganda is a form of communication, a way to influence on the attitude of a community toward some position or cause. The propaganda in its origins was neutral; nevertheless, it had been used to manipulate. For this reason, the propaganda also can be defined as information that is deliberately expressed in order to harm or hurt a person. The deliberate spreading of such information lead to persuasion, persuading to do things that are not the regular scheme of a person which may result affected because habitually someone searches to benefit which is the person in charge of everything, the head master. ââ¬Å"Propaganda is communication for the purpose of persuasionâ⬠. The perfect example of persuading the people in order to hurt others is theâ⬠¦show more contentâ⬠¦Hence, Paul Joseph Goebbels became Adolf Hitlers propaganda minister in 1933, which gave him power over all German radio, press, cinema, and theater. Likewise, they created a disunion of the countries with which Germany faced, it was possible with this type of propaganda that the will and strength to fight to be destroyed. Joseph Goebbels with all the power of the media maintained Hitlerââ¬â¢s in power and implemented all their policies to exterminate a millions of people in the Holocaust. ââ¬Å"It was characteristic of the rise of the Nazi movement in Germany and of the Communist movements in Europe after 1930 that they recruited their members from this mass of apparently indifferent people whom all other parties had given up as too apathetic or too stupid for their attention. The result was that the majority of their membership consisted of people who never before had appeared on the political scene. This permitted the introduction of entirely new methods into political propaganda, and indifference to the arguments of political opponents; these movements not only placed themselves outside and against the party system as a whole, they found a membership that had never been reached, never been spoiled by the party system. Therefore they did not need to refute opposing arguments and consistently preferred methods which ended in death rather than persuasion, which spelled terror rather thanShow MoreRelatedThe Rhetoric Of Hitler s Battle By Kenneth Burke1475 Words à |à 6 PagesRhetoric, or the art of persuasion, is a conventional tool employed in propaganda to manipulate the public. In Propaganda by Edward Bernays, modern propaganda is defined as ââ¬Å"a consistent, enduring effort to create or shape events to influence the relations of the public to an enterprise, idea or group.â⬠Manipulation is a quintessential quality in modern democracyââ¬âallowing the ââ¬Å"executive arm of the invisible governmentâ⬠to control the public. For example, Hitler united a mass of people by reworkingRead More Propaganda and Its Effect on America Essay1698 Words à |à 7 PagesPropaganda and Its Effect on America Thesis: Propaganda was a tool that leaders used to get people involved in wars of the past. Propaganda, a term that only reminds people of corruption and manipulation. Others, it reminds of advertising and raising American spirit. Well, they are both right. [ââ¬Å"Propagandaâ⬠Pg. 1, sec.1] à à à à à Propaganda is a specific type of message presentation aimed at serving an agenda. At its root, propaganda is to propagate (spread around) a certain position orRead More Media Use of Stereotypes Essay1273 Words à |à 6 Pagessituation to see who is right and who is wrong, and mass media is the main source of manipulating ones mind. The concept of propaganda has changed over time. Propagandists create ideas stereotypically through the use of propaganda and use media to promote it and target peoples minds to have influence on their views towards a certain group of people. These ideas create negative or positive images in the intended audiences minds. However, it is notable that the information is only the one that is exemplifiedRead MoreThe Impact of Propaganda Essay666 Words à |à 3 Pages Both negative and positive, propaganda affects our lives daily sometimes without us even acknowledging that it exists. The main goal of propaganda is trying to sell your product or idea to other people, one major form of Propaganda occurs in the news. Propaganda is used for companies and trend setters who want to get their products and ideas out in the world so that they could potentially become popular. Smart propagandists discovered that to create the best propaganda, the viewer mustRead MorePropaganda from the Beauty Industry1226 Words à |à 5 PagesThere are so many forms of propaganda that surround our lives on a every day basis, and these negative messages persuade and shape our thoughts of perfection, of who we are, and who we ought to be. The beauty industry and itsââ¬â¢ advertisements is one type of propaganda that ultimately characterizes the way we think of ourselves. The media is relentless in reminding us every chance they get why women need to be perfect and what we need to achieve that. There is endless pressure as women to have a perfectRead MorePropaganda And The World Of Doublespeak1370 Words à |à 6 Pages The use of propaganda and double-speaking have a long history, going back to the ancient societies. Propaganda and doublespeak are the use of verbal exchange to have an effect on the emotions, attitudes, and opinions of human beings. To try to get them to accept a particular political, religious, or financial point of view, or even to start a war. It is careful manipulation of the opinions of the societies mostly by their government. In the effort to control the nation s thought process, theRead MorePropaganda And Doublespeak By Donna Woolfolk Cross1374 Words à |à 6 Pages The use of propaganda and doublespeak have a long history, going back to the ancient societies. Propaganda and doublespeak are the use of verbal exchange to have an effect on the emotions, attitudes, and opinions of human beings. To try to get them to accept a particular political, religious, or financial point of view, or even to start a war. It is careful manipulation of the opinions of the societies mostly by their government. In the effort to control the nation s thought process, theRead MoreU.s Propaganda On Vietnam War1355 Words à |à 6 Pages U.S propaganda in Vietnam War In the need of human resources, the U.S government in the 3rd quarter of the 20th century has started mobilizing young men into navy and military troops. This mobilization was preceded with heavy amount of propaganda that used big variety of different motives to recruit as many people as possible and to stop the deserters that tried to flee to the country. The motives used in propaganda ranged from hateful to nationalistic. When thinking of power, most people thinkRead More Stereotypes, Discrimination and Prejudice Essay1506 Words à |à 7 Pagesmagazines, or have had related to us by family and friends. Though all these are equally significant roots for the stimulation of stereotypes, media however, is the giant force. Media propaganda is one of the main functions of society that projects stereotypical opinions or perceptions. One of the most powerful forces, propaganda in the media combined with stereotypes often act together to accomplish a homogenized and often misleading view a bout society and its people. Stereotype ? a conventional, formulaicRead MoreThe Purpose of Propaganda in Todays Society926 Words à |à 4 PagesPropaganda in todayââ¬â¢s society serves the same purpose as it did many years ago, and that purpose is to promote a fitting solution to a problem or to sell an idea or item. There are various types of propaganda in the world. The main way that propaganda is advertised would be the media. Whether it be television, newspapers, radio etc . the ââ¬Å"promoterâ⬠advertiser will always find a way to promote their idea or product. You also have seven basic sections or types of propaganda; transfer, testimonial,
Wednesday, December 11, 2019
Mr. Rogers free essay sample
I grew up in a community named North Miami located. My upbringing developed my core beliefs of religion, family, loyalty, compassion and honesty. It also taught me that all things worthwhile require hard work. Becoming a Neonatal Nurse through school will prove challenging and intense, but has the lifelong reward of a career that has meaning and value to me. My goal is to become a Neonatal nurse specialist to obtain professional, hands on experiences in Neonatal care units. My interest in nursing started when I was 6 years old, when I volunteered to help my aunt at the clinic she worked in as a nurse. Over the summers, I learned a lot about healthcare, nurturing, and empowerment. I also discovered through the interactions with the residents how therapeutic and comforting an encouraging smile, a friendly conversation and a helpful hand could be. I established strong relationships with several of the residents. We will write a custom essay sample on Mr. Rogers or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page I especially treasured my time with Charlene, a funny 56 year old resident. She showed me that helping others is one of lifes greatest gifts. For that wisdom, I will always be grateful. Eager to learn more, I shadowed my aunt during her daily rounds at a local clinic she worked in, observing her genuine care as she completed her daily routine. She proved she knew as much about the person as she did about the health concern; I was impressed by the connection she had with each of her patients. My experience took an unexpected turn about midday when I participated in the labor and delivery of a baby to a mother that was in her late 20s. As the delivery neared, I stepped away to make room for the medical team However, the mother was quick to call me back to her side asking me to help her hold her legs as she delivered. It was at that moment that I realized the connection I had made with her, even though I was a complete stranger only hours before. This experience solidified my desire to pursue nursing. Upon arriving in high school Iââ¬â¢ve learned that I was going to be able to learn the standardize steps of taking care of my future patients on my own. It took a few minutes for me to compose myself, then I said, Okay, where do I start? As the days passed, my confidence grew with every task that Iââ¬â¢ve completed. Training and instinct immediately took over and my adrenaline was surging. No pulse. No breathing. No responsiveness. I started chest compressions, those are the things Iââ¬â¢ve learned in act of becoming Neonatal nurse. My upbringing and education thus far have helped define who I am, and who I would like to become. My hard work and dedication to helping others can be furthered by continuing on through high school and college where I will gain a new level of knowledge and skill that will be represented in the field in places where these are needed the most.
Tuesday, December 3, 2019
Peter Paul Rubensapos; Prometheus Bound Essay Example
Peter Paul Rubens Prometheus Bound Essay The piece Prometheus Bound is based upon the mythological story of the Titan Prometheus who stole fire from the gods to give to mankind.(web 3) This work, which was completed in 1612, has a very interesting and diverse history. Flemish baroque painter Peter Paul Rubens was born June 28, 1577. By the age of 21 Rubens had become a master painter. At 21, Rubens traveled to Italy to continue his education. It was in Venice where he saw the radiant colors and majestic forms of Titian that influenced the style we see in his Prometheus work. (web1) Prometheus Bound was painted between 1611 and 1612.The more I look at this painting the more I like it but the stranger it becomes. The painting is of an almost naked man chained to a rock and fighting an eagle that is pecking out his liver. This piece symbolizes Baroque art at its purest. Most of the qualities associated with the Baroque are present in this painting. The painting is very dramatic in its portrayal of this struggle between Prom etheus and the eagle. When I look at the eagles face I think it is grinning as if it were enjoying ripping out the liver of Prometheus. 2 Prometheus seems to be waiting for the right moment to strike.These characters are drawn diagonally to give the piece the dynamic quality that there is motion and a sense of falling off. You can feel the tension between these two characters when you look at their eyes and how they are fixed upon on another.Another interesting fact regarding this work of art is the addition of its left border. The original paintings left border ended at Prometheus knee. Rubens later added another 18 inches to the left side of the painting by sewing together the canvas. In the addition we can see a morning sky, the rock to which Prometheus is chained, and a lit torch with
Wednesday, November 27, 2019
The Life of Louis Sullivan free essay sample
It is here that Sullivan developed an intense concept of nature, which would be apparent in his later work. By the age of twelve, Louis decided to pursue a career in architecture. Moses Wilson, one of Sullivan high school teachers, introduced him to the disciplines of silence, attention, and alertness, which are necessary components Of the abilities to observe, reflect, and discriminate. These would serve to help him in his career pursuits. As Gray, a botanist from Harvard who lectured at his school, caught his interest in the morphology of plants. At the age of sixteen, he was admitted two years early to the Massachusetts Institute of Technology. Sullivan first employment came as a draftsman for the architectural firm Furriness and Hewitt in Philadelphia, which he felt was best suited to his tastes. The economic panic of 1 837 forced resulted in his layoff from the firm and his relocation to Chicago. It was here that he went to work for Major William Lebanon Jenny. We will write a custom essay sample on The Life of Louis Sullivan or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It was not long before Louis had aquatint himself with numerous other architects in the city, the most important of whom would turn out to be JohnDelano. The summer of 1874 showed Sullivan traveling overseas to the Cole des Bear Arts in Paris. After passing rigorous admission tests, he studied geometric form from Monsieur Closet. Next, Louis toured Italy to study its fine works of art. Sullivan returned to Chicago in 1875, where he worked several draftsman positions over the next five years. After this period, John Delano introduced him to Dammar Adler. The two formed a partnership in 1881 that would last fourteen years. Sullivan handled the design of their architecture, while Adler oversaw the engineering.Louis had two main protà ©gà ©es over the course of his career. Frank Lloyd Wright was his chief draftsman until 1893, when George Grant Elms took over the position until 1909. Infant, Elms had an influential hand in Sullivan work during the last years of the operation. After the turn of the century however, Sullivan became destitute with few commissions. Prior to his death in 1 924, he wrote A System of Architectural Ornament. In the book, he illustrates natural world theme apparent in his work. In a relatively short amount of time,Sullivan achieved many strides in American architecture. His works were based on the Romantic Movement of the time, and his most common building ornaments depicted flowers. He constructed diverse types Of structures including residences, office buildings, banks, warehouses, factories, theaters, libraries, and an auditorium. Louis was always one to incorporate the latest technological advances into his work. He was the first to utilize steel framework in his construction of the Insurance Building of Chicago in 1884. It was this structure that paved the way for modern-day skyscrapers.He was also one of the first to utilize the electric elevator, and incorporate it seamlessly into his masonry. Today, the majority of Sullivan s buildings have faced demolition. However, an effort was taken on by the Southern Illinois university to collect and preserve the various ornaments on his buildings prior to their destruction. These samples of his work can be observed at the college museum. However, there still are structures of Sullivan standing today. The rural banks that he constructed in Ohio between 1907 and 1920 have been considered by many to be his best remaining work.
Sunday, November 24, 2019
Civil Rights Diary of a University of Mississippi Student Essays
Civil Rights Diary of a University of Mississippi Student Essays Civil Rights Diary of a University of Mississippi Student Essay Civil Rights Diary of a University of Mississippi Student Essay Civil Rights Diary of a University of Mississippi Student Name Course Date Civil Rights Diary of a University of Mississippi Student In a period marred by racial prejudice and segregation between blacks and white was prominent, James Meredith had a strength of mind to advance his schooling at the University of Mississippi which was located in Oxford. During this time, the University was referred to as Ole Miss and exclusively conducted admissions on people of the white race. In the year of 1961, James Meredith sent an application to study at the University. He had previously sent two applications to be enrolled. His request was eventually denied after a long period of delay. In his determination to attend the University, even after its refusal, Meredith advanced for his rights by asking the assistance of the National Association of the Advancement of Colored people. They filed the lawsuit based on racial discrimination. It was also a fight for civil rights of the African American community. The University was sued with the claim that they denied his request to enroll because of ââ¬Å"his racial backgroundâ⬠(James Doyle, p.34, 2001) and not because of a lack of educational qualification. The case reached its peak at the Supreme Court, and he won the case. The final decision aggravated a constitutional predicament between the Federal government and Mississippi. Even though he won, the case the struggle was far from over especially in the realm of power. The politics of the day would prove to be a huddle in his course for education. The Mississippi Governor Mr. Ross Barnett firmly opposed the incorporation of African Americans at Ole Miss. Prior to this, the Governor attempted to block his request by ensuring the legislature passed the law directed at Meredith. The law stated ââ¬Å"no person that was convicted of a crimeâ⬠(Doyle, p.73, 2001) would gain admission into the School and Meredith faced allegations of false registration during voting. Together with others members of the white community, the governor vowed to curtail Meredithââ¬â¢s enrolment at all costs even his enrolment. Meredithââ¬â¢s entrance into the University in September of 1962 was a violent and unforgettable event. ââ¬Å"The broadcasts reported excitement at the Campusâ⬠(Doyle, p.212, 2001) His path had been blocked by a huge angry crowed of 2000 students and including the police throwing bricks and numerous items were thrown at him. Guards who were protecting him were not spared. The Attorney General Robert Kennedy issued an order to have federal troops put into effect the law and let him to continue with his registration at the university However, hostility reigned and the crowed and troops were engaged in a violent confrontation causing the murder of two and scores of others wounded. The Federal troops stayed on the campus vicinity to protect him and on the first day of October 1962, Meredith was registered becoming the first African-American to join the University. This marked a noteworthy milestone for the individuals fighting for Civil rights, as well as an acknowledgment of these rights. Meredith finally enrolled at Ole Miss and successfully completed his studies the following year with a degree in political science. Socially, his term at the school was not productive. Threats of increased violence were a common thing in his education. In addition, there was racial discrimination. During his two semesters on campus, ââ¬Å"students gave him no peaceâ⬠(Eagles, p. 119, 2009). Students ensured that they created a hostile environment and some were said to bounce their basketballs just a floor above his room at nighttime. This was a way of disturbing his peace and sleep in the nighttime. At the cafeteria, they would exclude him. When he would walk in, they turned their backs on him while eating. The tables with white scholars would immediately be emptied when he sat with them. The efforts of James Meredith was a surge to win the fight against racism .The fact that he had to carry out his activities in the School with an army following him are a clear indication of the dominance of racism at the time. The endeavors to desegregate the learning institution further encouraged Americans situated south to rise against the discriminatory laws, acts and policies. References Doyle, W. (2001). An American Insurrection: The battle of Oxford, Mississippi, 1962. New York: Doubleday. Eagles, C. W. (2009). The price of defiance: James Meredith and the integration of Ole Miss. Chapel Hill, N.C.: University of North Carolina Press.
Thursday, November 21, 2019
Conceptual Framework Essay Example | Topics and Well Written Essays - 2500 words
Conceptual Framework - Essay Example Apart from the public versus private project distinction there is very little to differentiate between them. Current accounting and auditing practices are basically centered on the primary and immediate concerns of the practitioners, i.e. accountants and auditors presume the importance of rule-based accounting practices to be the ultimate aim so that failures can be disregarded as technical variances. In other words compliance with accounting and auditing rules is of primary and immediate concern to the practitioner. The significance of this outcome is essentially seen in the modern compliance-centric accounting environments where hierarchically organized structures exert an extraordinary amount of pressure on the average accountant/auditor to comply with norms that have very little if any to do with such broader and more important concepts like corporate governance, quality of accounting and auditing practices, audit judgment, auditor behavior, business forensics concerning auditing and the corporate pricing policy of audits. Thus the inevitable outcome is that CF projects fail and despite these failures they are being undertaken purely in conformance with standard setting behavioral tendencies of boards and other governing bodies. The Board should decide often whether a piece of data should be recognized in the financial statements, when such an item should be recognized, and at what amount it should be recognized. The Board has depended on the conceptual framework of other standards setters and analogous examples from practice or previous standards to make such decisions in the past. This technique of decision making tends to give rise to certain inconsistencies in financial reporting standards and could bring about too much dependence being placed on accounting concepts which were not developed for a governmental environment (Taylor, & Dezoort, 2003). Analysis Therefore, the project on recognition and measurement attributes is necessary to give the GASB with conceptual guidance as to when elements of financial statements should be reported in particular financial statements and at what amount. This will bring about developing recognition criteria and will be inclusive of a discussion of when elements of financial statements are recognized using different measurement focuses. For the GASB to make consistent financial reporting decisions, it is needed to have (1) definitions of the elements of financial statements, (2) a method of finding out when elements of financial statements should be realized in the financial statements, and (3) a method for determining which measurement attribute (for example, historical cost or fair value) is suitable for reporting the elements. The GASB in recent times issued a Concepts Statement on the definitions for the elements of financial statements, and a conceptual framework project on recognition and measur ement attributes is needed to complete the conceptual basis for reporting items in traditional financial statements. I. Deficiencies in Financial reporting practices What messages are financial statements conceptually trying to put forward (That is, what is the story that the financial
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