Wednesday, December 25, 2019

Amritsar Massacre, 1919

The European imperial powers committed many atrocities during their period of world domination.  However, the 1919 Amritsar Massacre in northern India, also known as the Jallianwala Massacre, surely ranks as one of the most senseless and egregious.   Background For more than sixty years, British officials in the Raj had viewed the people of India with mistrust, having been caught off-guard by the Indian Revolt of 1857. During World War I (1914-18), the majority of Indians supported the British in their war effort against Germany, the Austro-Hungarian Empire, and the Ottoman Empire.  Indeed, more than 1.3 million Indians served as soldiers or support staff during the war, and more than 43,000 died fighting for Britain. The British knew, however, that not all Indians were willing to support their colonial rulers.  In 1915, some of the most radical Indian nationalists took part in a plan called the Ghadar Mutiny, which called for soldiers in the British Indian Army to revolt in the midst of the Great War. The Ghadar Mutiny never happened, as the organization planning the revolt was infiltrated by British agents and the ring-leaders arrested. Nevertheless, it increased hostility and distrust among British officers toward the people of India. On March 10, 1919, the British passed a law called the Rowlatt Act, which only increased disaffection in India.  The Rowlatt Act authorized the government to imprison suspected revolutionaries for up to two years without a trial. People could be arrested without a warrant, had no right to confront their accusers or see the evidence against them, and lost the right to a jury trial.   It also placed strict controls on the press. The British immediately arrested two prominent political leaders in Amritsar who were affiliated with Mohandas Gandhi; the men disappeared into the prison system. Over the following month, violent street scuffles broke out between Europeans and Indians in the streets of Amritsar.  The local military commander, Brigadier-General Reginald Dyer, issued orders that Indian men had to crawl on hands and knees along the public street, and could be publicly lashed for approaching British police officers. On April 13, the British government banned gatherings of more than four people. Massacre at Jallianwala Bagh On the very afternoon that freedom of assembly was retracted, April 13, thousands of Indians gathered at the Jallianwala Bagh gardens in Amritsar.  Sources say that as many as 15,000 to 20,000 people packed into the small space. General Dyer, certain that the Indians were beginning an insurrection, led a group of sixty-five Gurkhas and twenty-five Baluchi soldiers from Iran through the narrow passages of the public garden. Fortunately, the two armored cars with machine guns mounted on top were too wide to fit through the passageway and remained outside. The soldiers blocked all of the exits.  Without issuing any warning, they opened fire, aiming for the most crowded parts of the throng. People screamed and ran for the exits, trampling one another in their terror, only to find each way blocked by soldiers. Dozens jumped into a deep well in the garden to escape the gunfire, and drowned or were crushed instead. The authorities imposed a curfew on the city, preventing families from aiding the wounded or finding their dead all night. As a result, many of the injured likely bled to death in the garden. The shooting went on for ten minutes; more than 1,600 shell casings were recovered.  Dyer only ordered a ceasefire when the troops ran out of ammunition. Officially, the British reported that 379 people were killed; its likely that the actual toll was closer to 1,000.   Reaction The colonial government tried to suppress news of the massacre both within India and in Britain.   Slowly, however, word of the horror got out.  Within India, ordinary people became politicized, and nationalists lost all hope that the British government would deal with them in good faith, despite Indias massive contribution to the recent war efforts.   In Britain, the general public and the House of Commons reacted with outrage and disgust to news of the massacre. General Dyer was called to give testimony about the incident.  He testified that he surrounded the protestors and did not give any warning before giving the order to fire because he did not seek to disperse the crowd, but to punish the people of India generally. He also stated that he would have used the machine guns to kill many more people, had he been able to get them into the garden.   Even Winston Churchill, no great fan of the Indian people, decried this monstrous event. He called it an extraordinary event, a monstrous event. General Dyer was relieved of his command on grounds of mistaking his duty, but he was never prosecuted for the murders.  The British government has yet to formally apologize for the incident.   Some historians, such as Alfred Draper, believe that the Amritsar Massacre was key in bringing down the British Raj in India.  Most believe that Indian independence was inevitable by that point, but that the callous brutality of the massacre made the struggle that much more bitter. Sources Collett, Nigel.   The Butcher of Amritsar: General Reginald Dyer, London: Continuum, 2006. Lloyd, Nick. The Amritsar Massacre: The Untold Story of One Fateful Day, London: I.B. Tauris, 2011. Sayer, Derek. British Reaction to the Amritsar Massacre 1919-1920, Past Present, No. 131 (May 1991), pp. 130-164.

Tuesday, December 17, 2019

Diabetes Diabetes And Gestational Diabetes - 1209 Words

Introduction It is estimated that 387 million people, globally live with diabetes (Phillips Mehl, 2015). According to Medical News Today [MNT], diabetes is a metabolic disorder; which causes patients to be extremely thirsty and produce a lot of urine. Diabetes arises due to high blood pressure, due to the body not being able to produce enough insulin or because the body does not respond well to high insulin levels (MNT, 2016). There are four types of diabetes; there is the pre-diabetic stage, type 1 diabetes, type 2 diabetes and gestational diabetes. In 2014, 29 million people died due to diabetes. This equates to 1 diabetic patient dying every seven seconds due to preventable complications (including complications affecting lower limbs) caused by diabetes. It is said that 20-40% of health care costs are spent on the treatment of lower limb complications due to diabetes. The risk of a diabetic patient developing a foot ulcer is 25% and foot ulcers account approximately 85% of lower limb amputati ons. Diabetic complications that affect lower limbs are caused by both type 1 and type 2 diabetes (Phillips Mehl, 2015). It is said that the World Health Organization described diabetic foot syndrome as including all possible complications in relation to the feet of a diabetic patient. Diabetic foot syndrome is defined as the ulceration of the foot, from the ankle downwards. Causes of foot ulceration include peripheral sensory neuropathy, vascular disease (ischaemia) and infectionShow MoreRelatedThe Prevalence Of Gestational Diabetes1223 Words   |  5 PagesAccording to the American Diabetes Association, the  prevalence  of gestational diabetes is as high as 9.2% in pregnant women due to obesity or being overweight. Not only can it be harmful to the mother, but it can also be harmful to her baby. 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Monday, December 9, 2019

Accounting Theory and Current Theory Theoretical Framework

Question: Discuss about theAccounting Theory and Current Theory for Theoretical Framework. Answer: Introduction The present paper is developed in order to provide a critical analysis of the research article entitled Half a Defense of Positive Accounting Research written by Paul V. Dunmore. The research topic is about discussing the significance of positive accounting theory in carrying out accounting researches and identifying its deficiencies for developing better theoretical models for future accounting context. The overall research article has examined the positive approach to accounting research by presenting the set of ontological and epistemological assumptions related to it (Dunmore, 2009). The main aim of the critical analysis carried out in this paper is to explore the various aspects of positive accounting theory for improving the future scope of accounting researches. The paper has evaluated and examined the main arguments presented in the given research article for providing its proper explanation to the readers. The paper has evaluated the argument analyzed in the given research a rticle that is whether positive accounting theory is able to maintain scientific nature of accounting researches. The main key points of the research article are analyzed through providing its summary, research question, theoretical framework, significance and limitations of the article and at last presenting its conclusion. Summary of Article This section of the paper has summarized the overall findings gathered from the research article. The author in the research article has stated that positive accounting theory developed by Watts and Zimmerman was intended to explain human behavior in accounting settings. The main aim of the research article is to discuss the importance and deficiencies of positive accounting theory to accounting settings. The theory was developed mainly to provide help to accountants at the time of financial reporting by gaining knowledge from the real world situations. The theory was largely used in resolving accounting issues by business entities through making predictions about the accounting policies to be selected and implementing the best solution for resolving the accounting problem (Kabir, 2008). The author in the research article argues that although positivist research is commonly used in accounting settings it is associated with many drawbacks. The theory of positive accounting is associat ed with many problems that limit its applicability in scientific researches. The major problems of positivist research are examined and analyzed by the author in the overall research article (Dunmore, 2009). The major drawbacks of the PAT (Positive Accounting Theory) as illustrated by the author in the research article are lack of quantitative testing of explanations derived from the theory and absence of constructing a theoretical model based on numerical values of parameters. The author in the research article has incorporated the use of Poppers falsification criterion in order to provide an understanding of the theories to be accepted on the basis of quantitative and qualitative parameters. The author has analyzed and examined the ontological and epistemological assumptions for evaluating the importance and deficiencies of positive accounting research. The concept of positive accounting was introduced mainly to support decision-making process of firm managers. The theory was used by managers for taking decision in relation to pricing, reporting and implementing accounting standards for financial reporting (Schiehl et al., 2007). However, the author in the research article has discussed that accounting researchers analyzed human behavior without taking into account any rational behavior. Thus, accounting researches does not predict how auditors make judgments or what methods are adopted by managers in disclosing accounting information. Thus, the positive research program is much wider than the concepts of positive accounting theory. The theory of positive accounting theory only emphasizes on explaining the rational behavior in accounting settings however positivist research examines behavior without making any rational assumptions. As per the author, the accounting research aims at developing an understanding of particular accounting phenomena without assuming rational or irrational behavior. Therefore, in accordance with the author the positive accounting theory is not appropriate for achieving the aims and objectives of scientific accounting researches. Thus, the author has recommended that there is high ne ed for developing other theoretical models in accounting settings that are able to explain the rational as well as irrational causes of particular accounting phenomena (Dunmore, 2009). Research Question The research study is centered on gathering answer to the following research question Does PAT (Positive Accounting Theory) is able to succinctly explain the accounting phenomenas? In context of this main research question, the study also addresses the following sub-research questions: What is the contribution of positive accounting theory to accounting researches? Does positive accounting theory is able to successfully achieve the aims and objectives of scientific accounting researches? What are the common deficiencies of positive accounting theory that limits its applicability in accounting researches? The research questions stated above are developed from analyzing the main arguments presented in the literature review section of the research article (Dunmore, 2009). Theoretical Framework The author in the research article has critically reviewed the work of other researches in context of positive accounting theory and its contribution in accounting researches. As per the theoretical framework demonstrated by the author in the research article, positive accounting theory is proving to be insufficient in providing an adequate understanding of the accounting phenomenas. Thus, there is need for developing new theoretical models for conducting accounting researches that can help in better resolving of accounting issues (Sennetti and Litt, 2013). The author has stated that positive accounting theory is mainly based on theoretical lenses and thus is not appropriate for providing an adequate explanation of the quantitative parameters in accounting. The best understanding of the acceptance or rejection of a theory as quantitative or qualitative is provided by Poppers falsification criterion as stated by the author in the research article (Dunmore, 2009). As per poppers criterions, the scientific researches always incorporate the collection of data that can be quantitative or qualitative. The development of scientific theory consist of the followings steps as stated by Poppers falsification criterion. The step involves observing preliminary ideas and developing a formal theory based on the observed ideas. The theory developed should be based on testable predictions that are in accordance with all the gathered empirical evidences (Fieldsa, Lysb and Vincent, 2001). The predictions developed should be quantitative as they can be easily tested through falsification. This is followed by testing the predictions obtained from the theory developed against the predictions of old theories. The outcome obtained provides a basis for accepting or rejecting a theory as the theory that fails the test whether new or old is rejected. The theories are thus falsified to be based on scientific basis by the use of Poppers criterion. Thus, the author has p roposed that scientific nature of positive accounting theory need to be tested through the use of Poppers falsification criterion (Dunmore, 2009). The author has pointed the main weaknesses existing in the quantitative and qualitative positive accounting research through the use of Poppers procedure of falsification. The scientific researchers are mainly assumed to be quantitative in nature but some researches as pointed by the author are purely qualitative also such as Darwins theory of evolution. The author has proposed that qualitative positive research in accounting needs to be undertaken for developing a proper understanding of accounting phenomena before examining its quantitative parameters. The qualitative positive researches also provide a basis for testing the quantitative predictions of quantitative researches (Slaheddine, 2014). However, the main weakness of qualitative positive research is that theoretical explanations derived from them are not tested. On the other hand, quantitative positive accounting research though based on testable predictions has an undue reliance on logic of hypothesis testing (Dunmore, 2009 ). The author in the research article has also illustrated the major weaknesses of logic of statistical hypothesis testing. The logic of hypothesis testing is only based on testing the null and alternative hypothesis. However, the alternative hypothesis is not fully specified in null hypothesis testing. Thus, the author has stated that accounting filed should incorporate the use of statistics in providing an accurate answer for accounting problems but the main goal should be based on estimation and not on hypothesis testing. Thus, the main weakness of positive accounting research is that it mainly uses the logic of hypothesis testing that is not able to provide accurate evidence in support of alternative hypothesis (Dunmore, 2009). The author has emphasized that there exist a need for focusing on measuring the concepts in quantitative accounting researches rather than testing. The accounting concepts need to be defined and measured appropriately before they are tested through the use of hypothesis (Abedini and Bazrafshan, 2016). The author has thus illustrated the deficiencies existing in both qualitative and quantitative positive accounting research. Thus, the development of better theoretical models is proposed that is mainly based on incorporating the potential role of measurement in explaining the accounting phenomenas. The adoption of the concept of measurement is essential is order to analyze the operational deficiencies in a particular accounting concept and thus proposing the adoption of best accounting concept for resolving a particular problem (Gaffikin, 2008). Thus, the research article has mainly illustrated in its theoretical framework that there exist a wide gap between the actual practice of positive accounting research and that required to make its effective contribution to the accounting research program. The author has proposed several suggestions for improving the quantitative positive research. The major recommendations involve adopting better theoretical models that are based on measurem ent rather than hypothesis testing. There is need for development of elaborate theoretical models that are based on measurement concept and thus provides an adequate explanation of accounting concepts that is well-defined to be operationalized (Dunmore, 2009). Significance and Limitations of the Article The research article is highly significant in providing an accurate explanation of the deficiencies present in positive accounting research. The overall research study is based on illustrating the gap that is present in positive accounting research and the need of adopting better theoretical models in accounting settings. The author has also proposed the development needed in positive accounting theory so that it is able to successfully achieve the aims and objectives of scientific accounting researches. The research study has also highlighted the need for conducting more researches for analyzing the usefulness of positive accounting theory in conducting accounting researches. Thus, the research study is highly important and valuable in proposing the development required in accounting settings for resolving the accounting issues appropriately. On the other hand, the major limitation of the research article is that it is based only on collecting and analyzing qualitative data. Thus, t he research study is mainly a secondary study that is based on analyzing and evaluating the data that is already published in the previous research studies. The research study thus lacks the demonstration of any new findings extracted from the collection of primary data that is not previously explored by any other researcher. Also, the research study is highly complex in nature and lacks a sequential flow of information (Dunmore, 2009). The information flow in the overall research article is not proper and thus it lacks validity and credibility in the eyes of readers (Smith, 2011). Conclusion The overall research article has demonstrated that there is need for developing better theoretical models for achieving the aims and objectives of scientific accounting research. The quantitative accounting researches should not only rely on the use of hypothesis testing but rather emphases should be on measuring the accounting parameters. There is need for adopting the concept of measurement in accounting settings so that theoretical models can be rigorously tested. This is necessary for the development of better and improved theoretical models that can be applied to scientific accounting researches. It is also concluded from the research arcle that positive accounting researches is much wider than the concepts of positive accounting theory. The positive accounting theory is only effective in explaining the rational human behavior in accounting settings however positive accounting researches also incorporates non-rational assumptions for explaining the cause and effect relationships . Therefore, it can be stated from the overall research study that positive accounting theory is inappropriate in successfully conducting quantitative or qualitative accounting researches. References Abedini, B., and Bazrafshan, M. 2016. Accounting Choices Determinants Underlying the Positive Accounting Theory. Journal of Management Sciences 2(8), pp. 448-452. Dunmore, P.V. 2009. Half a Defence of Positive Accounting Research. Fieldsa, T. D., Lysb, T. Z., and Vincent, L. 2001. Empirical research on accounting choice. Journal of Accounting and Economics 31, pp. 255307. Gaffikin, M. 2008. Accounting Theory: Research, Regulation and Accounting Practice. Pearson Education. Kabir, M. H. 2008. Positive Accounting Theory and Science. Positive Accounting Theory and Science, pp. 134-148. Schiehl, E. et al. 2007. Financial accounting: an epistemological research note. Revista Contabilidade Finanas 18(45). Sennetti, J., and Litt, B. 2013. Persuasion as a Prelude to Proof: Theory Acceptance in Accounting Research. Advances in Business Research 4(1), pp. 54-67. Slaheddine, Y. 2014. The Relationship between Accounting Theories, Financialization Process and Neoliberalism. International Journal of Economics and Management 3, pp. 166. Smith, M. 2011. Research Methods in Accounting. SAGE.

Monday, December 2, 2019

Shirley Jacksons Emotion Laden Short Story The Lottery, Written In The

Shirley Jackson's emotion laden short story "The Lottery," written in the wake of the Holocaust, is a grim tale that vividly highlights the latent dangers of social conformity. The story was initially published in 1948, a period marked by fear and moral uncertainty; only three years earlier, in the Nuremberg Trials, German soldiers claimed legal and moral innocence to charges of atrocious, hated-induced crimes, including mass genocide, against thousands of Jews in Western Europe. The soldiers defended their actions and disclaimed moral responsibility by testifying that they were "just following orders." In this historical context, "The Lottery" was intended as a stern warning to all people that humans possess a natural, inherent impulse to commit acts of violence, and that societal norms and pressures sometimes reinforce and condone these urges, elevating them to a level of social acceptability. Jackson effectively uses the historical context to register the resounding message that, in any decent society, these violent urges must be condemned and contained. But while the historical context is an effective tool for presenting Jackson's message, the author also makes use of other literary devices, such as contrast and symbolism, to make her point. The story's setting is a clear symbol that draws contrast and provides a dimension of universality. "The Lottery" takes place in a "village? square, between the post office and bank" (309). The "universal setting," a tool also used by many authors in addition to Jackson, provides an inclusionary backdrop that makes the story's message broadly relevant to all readers, not just a narrowly defined, situation-specific part of the population. A further element of universality is added when Jackson sets the story on a "clear and sunny? fall-summer day" (309). By doing so, she promotes a false sense of security, serving to somewhat disarm the reader. The sunny day, village square, and gathering of town-folk are metaphors for present day, the world, and all mankind. So when the tragic ending occurs, it is a horrific shock to most readers, adding emotional reinforcement to Jackson's message. The author's point is further conveyed through the connotations linked to the symbolic characters such as "Graves," "Adams," "Hutchinson," and "Delacroix." "Graves" establishes a dark and serious mood. "Adams" adds an element of universalism through the connotations to the first man and woman, "Adam and Eve." "Hutchinson," representing Anne Hutchinson of the Salem Witch Trials, demonstrates how society can shun those who try to bring about change, and "Delacroix" exposes the hypocrisy of people that live immoral lives while hiding behind a tenuous cloak of their religious beliefs. Together, the villagers represent all of the diversity of twentieth century society, reinforcing that Jackson's message is applicable to all the people of the world. The stones are another classic symbol that Jackson utilizes to warn of the dangers of human nature, and blindly following tradition. When the "lottery" began, it consisted of many formalities and traditions. As time went on, however, "the original paraphernalia for the lottery [was] lost" (310), the formalities, such as the "recital of some sort? had been allowed to lapse," resulting in "much of the ritual [being] forgotten or discarded" (311). But through all of the change, the stones, which represent the violent nature of mankind, remained as an element of tradition and continuity. In a horrifying way, people willingly conformed to the traditions of society without any trace of moral objection. By preserving the stones, Jackson highlights society's dangerous tendency to condone and accept violence, and conform to prevailing mass beliefs rather than exhibiting strength of personal conviction to morality and justice. The most dramatic aspect of Jackson's story, however, is how all of the literary devices join together collectively to form a perfect symbolic model of the World War II era. Just years before, thousands of German soldiers mass exterminated Jews in the Holocaust, and warring armies across the world killed in the name of their nations. Similar to the symbolic lottery in the story, individuals were simply following orders and conforming to established tradition. But, in neither the story nor real life did people step back, seriously question the morality of their actions, and act as strong, righteous individuals.