Friday, December 27, 2019
Good News Club v. Milford Central School (1998)
Can the government make public facilities available for non-religious groups while excluding religious groups - or at least those religious groups which want to use the facilities to evangelize, especially among young children? Fast Facts: Good News Club v. Milford Central School Case Argued: February 28, 2001Decision Issued:à June 11, 2001Petitioner: Good News ClubRespondent:à Milford Central SchoolKey Question: By excluding the Good News Club from meeting after hours at the school, did Milford Central School violate the First Amendment right to free speech, and if a violation did occur, was it justified by the districtââ¬â¢s concern the Clubs activities might violate the Establishment Clause?Majority Decision: Justices Thomas, Rehnquist, Kennedy, Breyer, Scalia, and Oââ¬â¢ConnorDissenting: Justices Stevens, Souter, and GinsburgRuling: The school districtââ¬â¢s restriction did violate the Clubs free speech rights, and that no Establishment Clause concerns could justify such a violation. Background Information In August of 1992, the Milford Central School District adopted a policy allowing district residents to use school facilities for holding social, civic and recreational meetings and entertainment events and other uses pertaining to the welfare of the community, provided that such uses shall be nonexclusive and shall be open to the general public, and otherwise conformed to state laws. The policy expressly prohibited the use of school facilities for religious purposes and required that applicants certify that their proposed use complies with the policy: School premises shall not be used by any individual or organization for religious purposes. Those individuals and/or organizations wishing to use school facilities and/or grounds under this policy shall indicate on a Certificate Regarding Use of School Premises form provided by the District that any intended use of school premises is in accordance with this policy. The Good News Club is a community-based Christian youth organization open to children between the ages of six and twelve. The purported purpose of the Club is to instruct children in moral values from a Christian perspective. It is affiliated with an organization known as Child Evangelism Fellowship, which is dedicated to converting even the youngest children to their brand of conservative Christianity. The local Good News chapter in Milford requested use of school facilities for meetings, but was denied. After they appealed and requested a review, Superintendent McGruder and counsel determined that... ...the kinds of activities proposed to be engaged in by the Good News Club are not a discussion of secular subjects such as child rearing, development of character and development of morals from a religious perspective, but were in fact the equivalent of religious instruction itself. Court Decision The Second District Court upheld the schools refusal to allow the club to meet. The Good News Clubs sole argument was that the First Amendment dictates that the Club cannot constitutionally be excluded from use of the Milford Central School facilities. The Court, however, found in both law and precedence that restrictions on speech in a limited public forum will withstand First Amendment challenge if they are reasonable and viewpoint neutral. According to the Club, it was unreasonable for the school to argue that anyone might be confused to think that their presence and mission were endorsed by the school itself, but the Court rejected this argument, stating: In Bronx Household of Faith, we stated that it is a proper state function to decide the extent to which church and school should be separated in the context of the use of school premises. ...The activities of the Club clearly and intentionally communicate Christian beliefs by teaching and by prayer, and we think it eminently reasonable that the Milford school would not want to communicate to students of other faiths that they were less welcome than students who adhere to the Clubs teachings. This is especially so in view of the fact that those who attend the school are young and impressionable. As to the question of viewpoint neutrality, the Court rejected the argument that the Club was simply presenting moral instruction from a Christian viewpoint and that it should therefore be treated like others clubs which present moral instruction from other viewpoints. The Club offered examples of such organizations which are allowed to meet: Boy Scouts, Girl Scouts, and 4-H, but the Court did not agree that the groups were sufficiently similar. According to the Courts judgement, the activities of the Good News Club did not involve merely a religious perspective on the secular subject of morality. Instead, the Club meetings offered children an opportunity to pray with adults, to recite biblical verse, and to declare themselves saved. The Club argued that these practices were necessary because its viewpoint is that a relationship with God is necessary to make moral values meaningful. But, even if this were accepted, it was clear from the conduct of the meetings that the Good News Club went far beyond merely stating its viewpoint. On the contrary, the Club focused on teaching children how to cultivate their relationship with God through Jesus Christ: Under even the most restrictive and archaic definitions of religion, such subject matter is quintessentially religious. The Supreme Court reversed the above decision, finding that by allowing any other groups to meet at the same time, the school created a limited public forum. Because of this, the school is not permitted to exclude certain groups based upon their content or viewpoints: When Milford denied the Good News Club access to the schools limited public forum on the ground that the club was religious in nature, it discriminated against the club because of its religious viewpoint in violation of the free-speech clause of the First Amendment. Significance The Supreme Courts decision in this case ensured that when a school opens its doors to student and community groups, those doors must remain open even when those groups are religious in nature and that the government will not discriminate against religion. However, the Court provided no guidance to help school administrators in ensuring that students do not feel pressured to join religious groups and that students do not get the impression that religious groups are somehow endorsed by the state. The schools original decision to ask such a group to meet later seems, in light of that genuine interest, a reasonable precaution.
Thursday, December 19, 2019
Violence, Terrorism, And Violence Essay - 1439 Words
There is something to marvel at the fact humans have the potential to hold the greatest amounts of compassion and peace, but yet also hold unimaginable amounts of violence. We are weary of the genre of violence as explored through war, terrorism, and torture. A new phenomenon we are in the midst of is the violence portrayed in new media, such as movies, television, and social media. This recent portrayal of violence in our society has led to drastic increases in exposure deeming such violence as normal. I will be exploring the genre of violence in regards to such over-exposure through the analysis of generic application. Recently, marketing strategies have taken to this trend to promote their products. An advertisement for the transportation company Careem, of a human slingshot gone wrong, demonstrates the problematic link between society and a de-sensitization to violence, which builds an escalation of violence into the everyday consumer culture. 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Wednesday, December 11, 2019
Australian Accounting Standards Board
Questions: 1. The value of the write off for the Allowance for Doubtful Debts is inadequate .Management are unwilling to adjust it although the amount leads to a material misstatement of Accounts Receivable.2.A retailer provides a valuation for inventory at sales price less an allowance for sales margin.3.The Block company has just been advised that its main customer who purchases 45% of its stock has just gone into liquidation.Due to the specific nature of its products Block company is unlikely to find another customer of this size.Block has been starting to have difficulties in making sufficient sales to continue operating.4.The Croucher company has been valuing its buildings using the fair value method .Its buildings are currently shown in the balance sheet at their current market value of 18.5 million. The buildings had originally cost 12 million.5.The Kaycee company values its inventory at LIFO and is unwilling to change it to FIFO as required by the Australian accounting standards.The amo unt of the misstatement is known and is limited to its effect on the inventory .6.The Genome company has prepared its financial statements but has left out details of its related party disclosures due to privacy issues.This information is required to be included under the Australian accounting standards and while the effects are material they are able to be calculated. Answers: 1. According to Australian Accounting Standards Board, AASB 108, provision for bad debts is an estimate made by the company and any changes in such estimates do not result in prior period items or correction of errors. Such change shall be recognised prospectively by the company in the period of change and in such other periods, which are materially affected. It implies there should not be any retrospective amendments. In case of material misstatements, the auditor should revise the audit planning and perform additional procedures. The auditor should further communicate with the appropriate level of management and ask them to adjust. If the management adjusts, then ok else issue a qualified or adverse opinion in the audit report. 2. According to Australian Accounting Standards Board, AASB 102, inventory should be valued at cost or net realisable value, whichever is lower. In the given case, the retailer values inventory at sales less sales margin, which is Incorrect. Hence, the auditor should ask the management to adjust such discrepancy, else issue a qualified or adverse audit opinion. 3. The auditor should carefully analyse the impact of the main customer, as his impact on the business of The Block Company is material as he purchases 45% of the stock of the company. The auditor should consider it as a material effect and make adequate disclosures about the same in his audit report. 4. According to Australian Accounting Standards Board, AASB 116, any property, plant or equipment, from which any economic future benefits are derived shall be measured and recognised at cost only. In the given case, the buildings would be valued and shown in balance sheet at the cost only, i.e. at $ 12 million. Hence, the auditor should ask the management to adjust such discrepancy, else issue a qualified or adverse audit opinion 5. According to Australian Accounting Standards Board, AASB 102, the inventories should be valued according to the First in first out method (FIFO) or the weighted average formula. Since the company refuses to change its cost formula to FIFO, as an auditor, you can give a qualified or adverse audit opinion. 6. According to Australian laws, the management of the company is responsible for the identification, disclosure and accounting of the related party transactions. If the auditor find that such related party disclosures are not being made, then, he should decide whether the financial statements of the company are misleading due to the above effects and if yes, then communicate it with those charged with governance and reflect in the audit report as qualified/ adverse opinion.
Wednesday, December 4, 2019
Renaissance versus Baroque
Renaissance, also known as ââ¬Å"Rebirthâ⬠, is considered as the start of modern history during the 14th century. The Renaissance was first experienced in Italy and then adopted by the rest of Europe. After the Renaissance ended in 1600, the Baroque period was experienced from 1600 to 1800.Advertising We will write a custom essay sample on Renaissance versus Baroque specifically for you for only $16.05 $11/page Learn More Both periods employed polyphony and used same instruments in compositions. The differences experienced in the Renaissance period were still common in the Baroque period but in regards to factors such as, texture, medium, and genres (LiveReal, 2005). This paper focuses on the various techniques of art that were portrayed by these eras. Baroque period was highly influenced by the Roman Catholic Church. The church was against secular art hence it was in support of art that was based on religion when many artists wanted to present art of reality by exhibiting events as they were instead of sticking to the elements of art and design. The major characteristics of baroque art included dynamic mobility in art as well as clear emotion. This means that the theme of art was very clear for everyone to understand the meaning behind any given work. The Catholic Church preferred to use this art to draw more people to the church. Perhaps, the church knew that people are most likely to visit a place where they are entertained. The Catholic Church intended to use baroque to fight the activists who led to the split the Roman Catholic Church but it was not easy because the reformers also incorporated baroque art when they felt it was necessary. In this era artists did not rely so much on the elements of design while adding features such as shadows and contrasts in their images. Before this period, contrast and shadowing was artificial because it was generated by blending various colors. In baroque era, the artists worked on the ir art in open places such as gardens where the sunlight struck the surfaces of their works and thus the shadows that they portrayed were real as opposed to previous eras where artists worked indoors and thus the aspects of art were based on assumptions. The paintings that were done in baroque presented a lot of mobility in them because the subjects were accorded some gestures, unlike in renaissance where the images were stiff. The era of baroque was an outcome of the struggle of the artists who denied a chance to exhibit their talents in the renaissance period. In fact baroque was started by the artists whose work was rejected at the exhibitions of art (Fitzpatrick, 2005). The rebels who had split from the Roman Catholic Church did not apply religious themes in their works unlike their counterparts who supported the use of religious themes in art. Baroque was not only used in painting alone in other areas as well. For instance, baroque was employed in architecture.Advertising Looking for essay on art? Let's see if we can help you! Get your first paper with 15% OFF Learn More If you look at the chapel of St Theresa in Ecstasy which was built in 1645 you will notice that its designer Bernini (1598-1680) employed a lot of baroque style on this building. This includes the modification on the structure of the Catholic Church building. Fitzpatrick (2005) argues that the buildings were meant to be appealing hence people used to be amazed by their elegance. Baroque period certainly had the most creative artists in all fields. In theatre the baroque style played a very important role because it led to the introduction of multimedia technology based on baroque style. This meant that the scenes of a play could be changed instantly. The changing of scenes is important because it helps people to notice how the events in a play unfold unlike when the scene remains constant. Monteverdiââ¬â¢s Orpheus is a good example of plays that applied baroque style. The sculptors also embraced this style in their work and they did this by making sculptures that could be viewed from various perspectives. The sculptures had integrated lighting which means that the lights were fixed on their surface. They also had water fountains and thus they were used in palaces to add beauty. In this regard, renaissance in art is a period that started from 1400 and ended in 1600 to pave way for baroque style. According to Nash (2008), in renaissance the artists were very conservative because most of their work was based on religion. The major achievement of this period is the emergence of oil paints. During this era artists brought back the ancient styles of art that had been forgotten due to the rise of new styles. The renaissance commenced in Italy and northern Europe. The changes were the results of political stability and economy. Peopleââ¬â¢s way of life changed and as well as art. The works in art were limited to religion but later on artists begun to dra w paintings of nude people which were rejected by the church. Despite of this, artists who did not have an opportunity to display their art came together and established their own exhibitions that comprised of rejected works. There are artists who remained dormant to an extent that they combined new and old techniques in their art. When renaissance begun in Italy the artists shifted their emphasis to the form of human body unlike their counterparts in northern Europe who paid more attention to the surfaces of their works. The European artists were also concentrating on lighting and symbolism. This means that their paintings had an underlying meaning. Among the new aspects that were reborn include perspective which refers to the various points from which an image can be observed. The artists of renaissance merged the shadows of their paintings to create intensity in their works. Leonardo da Vinciââ¬â¢s Mona Lisa (1503-1506) provides the best impression of renaissance in art. Contr ast was created by merging multiple bright colors.Advertising We will write a custom essay sample on Renaissance versus Baroque specifically for you for only $16.05 $11/page Learn More The artists who existed during renaissance used to travel frequently and thatââ¬â¢s how they managed to come up with creative ideas that were influenced by what they had seen in other places. The church motivated the artists by sourcing artwork from artists. It seems the church dominated the art market because most of the artworks were of religious nature. Renaissance was further enhanced by the invention of the printing press. The emergence of printing press meant that people could share ideas and reserve them in books. It is not art only that was affected by renaissance but the religion too was evolved. The Roman Catholic Church was split into two which led to the formation of the Protestants wing. The rebels were against the oppressive teachings of the Roman Catholi c which they perceived to be enslaving them. They thought that they understood the teachings of the Bible after it was printed in their respective native languages. In renaissance the financing of the art also shifted from being funded by a royal family to being funded by the church. The Roman Catholic had a passion for art and thatââ¬â¢s why they did not consider the expenses that they were incurring on art works. In the final end there was a competition among churches based on art. This means that art had ceased from being a form of entertainment and communication and become a symbol of wealth. This is because some paintings and buildings took long timeframes for the artworks to be completed. In conclusion, renaissance and baroque came as a result of enlightenment among artists. We can also say that the artists were very creative and paid attention to detail. If this was not true the various new aspects of art would not have been realized if the artists did not consider doing t hings in diverse ways as opposed to their predecessors. The church was involved actively in both periods. Moreover, in the two periods there are reforms which are directed towards art. Therefore, the eras were not only concerned with studying classical text, but also influenced painting, carving, and architecture. Paintings and sculptures sought new ideas to standard and visual problems which incorporated arithmetic and linear perspective in the work of art. Reference Fitzpatrick, A. (2005).The Baroque Period. Minnesota Creative Company. LiveReal. (2005) Renaissance and Baroque Europe. Web.Advertising Looking for essay on art? Let's see if we can help you! Get your first paper with 15% OFF Learn More Nash, S. (2008).Northern Renaissance Art. New York: Oxford University Press. This essay on Renaissance versus Baroque was written and submitted by user Ulik to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.
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