“Explain what it means to say religious language is non...

Religious Language refers to statements or claims made about God. It is stated that religious language is non-cognitive and analogical, just as Aquinas asserted that ‘all human language about God is analogical’. Non-cognitive language is language that cannot be empirically verified. For example, â€Å"obey God to be sure of heaven.† Firstly the statement requires verification that there is a God and also that there is another place after death. None of this can be totally verified until after death. Religious statements are really moral statements, they express an attitude and so have an emotive meaning, they are designed to shape peoples feelings and behaviour and are meaningful in having such results. An analogy may be defined as a†¦show more content†¦Non-cognitive statements are argued to be meaningless by A.J Ayer. Ayer observed that since the existence of God could not be proven rationally, it was not even probable, since the word ‘godâ₠¬â„¢ is a metaphysical term referring to a transcendent being, and therefore cannot have any factual significance. Ayer also stated that claims about God’s existence, which are non-cognitive, could neither be contradicted nor proven, so were not ‘significant propositions’. In other words, they were neither true nor false, but could not be valid. However, one could argue that non-cognitive statements are useful as they allow the believer to use statements that can be understood and are meaningful to themselves and the wider community. Analogies are descriptive terms that, when applied to God, mean neither the same, nor something completely different than when they are applied to humanity. They are used in religious language to enable us to express something about God and his relationship with humankind that the use of univocal and equivocal language cannot achieve. Univocal language is where a word has only one meaning. This doesnt work when applied to religious language as it anthropomorphises God, as in the example when the word ‘love’ applied to one’s husband or wife means the same thing when applied to God. However, this cannot be, as God is not a part of the created order. Equivocal language, on the other hand, is when we use the same wordShow MoreRelatedDevelopmental Psychology14082 Words   |  57 PagesDEVELOPMENT * THE COURSE OF DEVELOPMENT (CONTINUOUS OR DISCONTINUOUS) * THE COURSE OF DEVELOPMENT: ONE OR MANY * FACTORS THAT DETERMINE DEVELOPMENT (NATURE/NURTURE) Introduction Child development has many theories with different ideas about what children are like and how they change. Children are beings who change physically, cognitively emotionally and socially. There are many different theories and they all take a stand on 3 basic issues: Is the course of development continuous or discontinuousRead MoreDevelopmental Psychology14091 Words   |  57 PagesDEVELOPMENT * THE COURSE OF DEVELOPMENT (CONTINUOUS OR DISCONTINUOUS) * THE COURSE OF DEVELOPMENT: ONE OR MANY * FACTORS THAT DETERMINE DEVELOPMENT (NATURE/NURTURE) Introduction Child development has many theories with different ideas about what children are like and how they change. Children are beings who change physically, cognitively emotionally and socially. There are many different theories and they all take a stand on 3 basic issues: Is the course of development continuous or discontinuous

Accounting Principles And Financial Statements - 1682 Words

Statements are prepared in accordance with Generally Accepted Accounting Principles (GAAP), which refers to a set of rules, standards, and practices. They are used throughout the accounting industry to prepare and standardize financial statements that are issued and help investors and creditors compare companies within the same industry. Companies are expected to follow generally accepted accounting principles when they report their financial information. GAAP affects the measurement of economic activities and the disclosure of information about activities. It also affects the preparation and summarization of economic information, and the record keeping of measurements at average intervals. Other than the numbers on the balance sheet, income statement, and statement of cash flows, a great deal of information is provided in the notes to the financial statements. They contain information that may be significant and include tables which are included as a footnote. The notes will contain information about the company accounting policies, including information on securities held, inventories, debt, and other elements which can determine a company s financial position. Under GAAP, companies often have discretion to use varying methods for valuing assets, and recognizing costs and revenue. The Summary of Significant Accounting Policies appears as the first note to the statement or in a separate section. Accounting control procedures are systems designed to ensure all employeesShow MoreRelatedWorking With Financial Statements : Accounting Principles1415 Words   |  6 Pages Working with Financial Statements Accounting principles are like the Ten Commandments to a CPA. The principles are recommendation or instructions on what an account should follow when logging and informing on all accounting transactions. Businesses rely on their account every month to maintain the financials records of the company. At the end of each month, it is important for every transaction to be documented and posted as a financial entry in the monthly trail balance. An account needs to ensureRead MoreBasic Financial Statements Under Generally Accepted Accounting Principles1820 Words   |  8 PagesUnderstanding Basic Financial Statements Companies report their financial activities in four basic financial statements under generally accepted accounting principles (GAAP). The four basic financial statements are as listed below: 1. The balance sheet shows in a tabular form, the asset, liability and owners’ equity of a company, at a particular time. 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A presumption exists that an accounting principle once adopted shall not be changed in accounting for events and transactions of a similar type (Financial AccountingRead MorePrinciples and Assumptions Used in Preparing Accounting Statements1605 Words   |  7 PagesIntroduction 1. definition of accounting: [2] *Accounting is a set of principles and procedures relating to the registration and compilation, analysis and interpretation of financial data for the purpose of determining the outcome of business and its financial position. * A method of recording and tabulating and summarizing operations and financial events and then interpret the results. *Body: 2.Assumptions used in accounting: [1] What assumptions used in accounting is generally predict solutionsRead MoreBAF 301 Accounting and financial management Assignment 1 Mohammad Gholamali 20101147 Dr. Suja900 Words   |  4 PagesBAF 301 Accounting and financial management Assignment 1 Mohammad Gholamali 20101147 Dr. Suja Sarah Thomas Colleague of Electrical Electronics Engineering Introduction In this report I am going to write some of the important principle and assumption and guidance used to prepare accounting statements. 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The Generally Accepted Accounting Principles (GAAP) is basic assumptions, and principles of accounting to determine the financial position of an organization. These principles offer consistency across health care organizations, and businesses maintaining track of the organizations fiscalRead MoreEthical and Legal Obligations in Accounting1329 Words   |  6 PagesMarshall (2004), accounting is the process of identifying, measuring, and communicating economic information about an organization for the purpose of making decisions and informed judgements (p. 3). Specifically, financial accounting refers to the process that results in the preparation and reporting of financial statements for an entity (Marshall, McManus, Viele, p. 5). While many entities prepare their own financial statements, firms can also contract with a public accounting firm or a Certified

Enrons Collapse free essay sample

Enrons Collapse In the case of Enrons collapse, many would blame the external auditors collusion with the management, the aggressive accounting policy it had adopted to manipulate its earnings or the Special Purpose Entity (SPE) it had created as a sham to conceal its debts. However, everything began from an internal environment with weak controls. The internal environment is the capstone of all other components within an organizations ERM framework, influencing strategy formulation, objective setting, as well as risk management. The internal environment is largely shaped by the tone at he top. And in the case of Enron, its failure was primarily attributable to the board and managements failure to take responsibility for the risks inherent in the companys business plan and strategy. Various elements of the internal environment had contributed to Enrons failure. Risk Management Philosophy and Risk Appetite Enron had a huge risk appetite which can be seen from its speculative trading activities as well as the use of mark-to-market accounting and SPE to manipulate earnings and conceal debts. We will write a custom essay sample on Enrons Collapse or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The source of revenue was vague and highly volatile. It was almost like Enron was engaged in gambling. However, well knowing the nature of income, the management still continued to carry out such activities. Managements huge risk appetite reassured the employees that Enron could easily handle these risks. Hence, everyone in Enron became risk-seeking. Board of Directors Attitudes One of the core principles of Anglo-American corporate governance is that the board should maintain a sound system of internal control to safeguard shareholders investment and the companys assets. Enrons board had defended itself by laiming that they had no idea about the unethical conducts Enrons management was involved with. However, the board had, in the first place, failed to make an appropriate assessment of the risks to which the company was exposed of. And it did not put in place the procedures by which it could obtain the information needed to oversee and monitor the management. Moreover, the independence of the board was also questionable as they allowed own conflict of interest to get in the way of their monitoring role. The board members received substantial payments for consultancy service apart from their directors fees. In addition, they were indirectly compensated by receiving gifts made by Enron to their universities and hospitals. As a result, the failure of boards monitoring role further weakened the internal control of Enron. Integrity and Ethical Values Integrity and standards of behavior are required for the organization to achieve an internal environment with strong controls. There should be a strong corporate Enrons corporate culture was usually described as arrogant, where everyone in the company, employees, managers or directors, believed that they could handle ncreasingly toxic risk without danger of going bust. Besides the arrogance, greed was as well evident across the organization. Top executives made use of mark-to- market accounting and SPE to manipulate earnings and conceal debts in order to further enrich their compensation which was tied to the performance of the company. Top executives actions of striving to enrich personal wealth rather than generate profits for shareholders had set the tone at the top which in turn led to employees efforts of maximizing individual wealth instead of creating value for the ompany as a whole. Assignments of Authority and Responsibility Corporate officers owe fiduciary duties to the organization, hence they must act in the best interest of the company and avoid incidences where conflicts of interest would arise. Although this is not enforced by legislation, it is normally set out in the organizations own code of conduct. A strong code of conduct is a critical element of assignments of authority and responsibility, not only in form but in substance as well. And Enron indeed had such code of conduct, explicitly restraining self-dealing. FastoWs involvement in LJM SPEs management would amount to self-dealing, which was a clear breach of Enrons code of conduct. However, the board had waived it under Ken Lays advice. Therefore, it can be seen that the tone at the top made Enrons code of conduct form over substance, which as well contributed to the failure Human Resource Standards Jeffery Skilling was usually credited with creating a system of forced rankings for employees, under which the bottom 20% was regularly dismissed on the basis of performance rankings drawn up by peers and superiors. Whereas those remained ere rewarded with stock options and performance-based increments. Thus employees attempted to crush not Just outsiders but also each other. And it is not surprising that they would keep silent even that they well knew about the unethical behavior of management. As a result, the ranking policy contributed to the diminishing of the organizations transparency and a widening communication gap between the board and the rest of the organization, making it even harder for the board to effectively carry out the monitoring role.

Production System free essay sample

What do Toyota’s guiding principles mean for its management system? In particular, how do they reflect the principles of total quality? Total quality is based on three fundamental principles: †¢A focus on customers and stakeholders †¢Participation and teamwork by everyone in the organization †¢A process focus supported by continuous improvement and learning Since Toyota’s guiding principles include: )Honor the language and spirit of the law of every nation and undertake open and fair corporate activities to be a good corporate citizen of the world. 2) Respect the culture and customs of every nation and contribute to economic and social development through corporate activities in the communities. 3)Dedicate ourselves to providing clean and safe products and to enhancing the quality of life everywhere through all our activities. 4)Create and develop advanced technologies and provide outstanding products and services that fulfill the needs of customers worldwide. )Foster a corporate culture that enhances individual creativity and teamwork value, while honoring mutual trust and respect between labor and management. We will write a custom essay sample on Production System or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 6)Pursue growth in harmony with the global community through innovative management. 7)Work with business partners in research and creation to achieve stable, long-term growth and mutual benefits, while keeping ourselves open to new partnerships. Toyota’s guiding principles reflect all the principles of total quality, by focusing on internal and external customers worldwide including cultures. We can find that participation and teamwork is emphasized in Principles 2, 5, and 7. This reflects that teamwork among all employees where everyone helps whenever they can, The fact that even top and middle managers jumping in to help the productions line is a great testament to the teamwork within the company. By adopting 99 percent of the 650,000 suggestions submitted by its employees, is proof of the empowerment Toyota gives its employees and shows that everyone’s thoughts and ideas are welcomed. This can well ensure constant growth. Toyota’s education system ensures that employees are kept up-to-date and new hires are trained within the company. Toyota implements constant improvement in technology. Also, since Toyota continually seeks to redefine itself to adapt to changes in society and the business environment, including all of the above, this can ensure them the competitive advantage globally. 2. We noted that SSM Health Care learned from manufacturing companies in their quality journey. What can nonmanufacturing companies learn and apply from Toyota philosophy and practices? Suggest specific things that education and government might learn. Just as SSM Health Care learned from manufacturing, other non-profit organizations might also can learn from Toyota. Their constancy of purpose and customer focus is already become part of their culture and been proved that can work everywhere. Their attention to detail and use of continuous improvement methods by every worker has been documented time and time again. They use best practices and share new approaches rapidly among organizational units. They treat their workers as associates, constantly seek suggestions for improvements from their partners, and winning the trust of customers and dealers and ultimately brings growth to the manufacturer. Education could pick up some ideas on how to become a â€Å"learning organization† from Toyota. Government could use some lessons in how to become more â€Å"customer friendly† and how to develop more effective and efficient processes.