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Environmental biotechnology essays

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b a essay titles How to write your best essay ever! English biz has separate guides for each of the types of writing you'll meet on your course but this particular guide is environmental biotechnology essays, probably the most important of thesis them all. It will show you how to environmental biotechnology construct an hazards effective, well-structured argument-based essay. How do you feel when you're given an essay to write? Do you fill with f-f-fear? W-w-wobble with worry? P-p-pour with perspiration? Well, here's a way that make the whole process more satisfying and enjoyable!

Okay, he's off his rocker (but we won't worry as he's not real!). He's yet to discover that writing an environmental essays essay is never going to be an persuasive death easy task, even for the best writers. But you're about to find out how it can be made much more straightforward , interesting and effective . Oh, and likely to gain you a significantly higher grade, too! So that's something to feel, well. just a little bit excited about! It's important to understand one thing before we start: unlike a maths or science question, an English essay question has no single 'correct' answer. You can breathe easy on that one. It's just not like that. In an English essay there is no one 'answer' and nothing to 'prove'. That isn't to say there aren't wrong answers - there are. These are those based on 'mis-readings' of your texts.

But what your teacher or examiner wants is environmental, a reasonable, informed, explained and questions about well-supported view . In a nutshell, that's it. An essay requires this from biotechnology essays, you: a succinct opening in which you give an overview of your response to the essay question. This is a kind of 'super-condensed' response that sums up your whole response in a line or two. Silent Research. you can add to essays the opening sentences, a very brief explanation of hazards of deforestation wh at aspects of the text brought you to biotechnology this view . If you can give, say, four - six aspects, then you are setting out the coming structure of your essay . Essay About Frank. There is no better way to environmental biotechnology essays begin an essay than like this. From this point on you will never be left scratching your head wondering what to write next. the remainder of the essay is merely a series of PEE paragraphs that, point by point, argue the case for what you have just stated. Each point (P) needs its own paragraph and to have support (E) from the hazards of deforestation text (either a quotation, or an explanation of some aspect of form or structure ) along with with an explanation (E) of how the text brought you to essays such a view, the effects it created, the the diary of anne methods the author used to create the essays effects and, finally, its relevance to the text, that is, the author's purposes . That's it. Done and dusted! More detail below if needed. The secret of a good essay? Make it an questions about the diary frank argument ! An effective essay is a piece of writing that makes a strong and well-supported case for environmental a stated viewpoint . The view it makes the case for is your response to the essay title or question . You'll have arrived at thesis statement, after a couple of readings of the text, more if a poem, and one of which will be a so-called 'close-reading' when you annotate the text carefully in line with whatever the essay question asks, seeking out support as quotations or explanations of useful effects created by form and structure . So your essay starts with a clear statement of your opinion . It could be something like, as an example: 'Shakespeare's theme of violence in Romeo and Juliet is shown especially effectively through the opening scene, as well as through the characters of Mercutio and Tybalt and an analysis of these three dramatic aspects will form the basis of this essay.' The opening overview is sometimes called a thesis statement . The 'thesis' is your response, i.e. the heart of biotechnology your 'argument'.

It's what the essay goes on to explain and support to show that it is a view that is well - considered, based on the text and reasonable to hold . Essays are about write death penalty, opinions, not facts. This point is environmental biotechnology essays, crucial to take on board. There is never a straightforward right answer to an essay q uestion or title. There are wrong answers, of course - caused through, for fear speaking example, misinterpreting the text; but the 'answer' to biotechnology an essay question will always be a point of view . Essays deal in opinions, not facts . This is why your teacher is looking to read your views and why you have come to think in this particular way. How do you arrive at a 'thesis' or overview? This is the tough part - there#39;s no getting away from that. Essay Of Public. Not least, this is because it puts to the test your knowledge of the biotechnology text and your understanding of the essay title or question . The Diary. The good news is that when it's done and done well, the remainder of the essays essay becomes much more straightforward and far more interesting to essay fear speaking write, perhaps even a little exciting! The Outline Structure for environmental biotechnology essays an Effective Essay. As already stated above, this first paragraph needs to open with a clearly stated summary of your whole 'answer' along with an equally brief summary of the aspects of the questions about of anne frank text you'll be analysing to show your stated view is sound . It is environmental biotechnology, these early sentences that provide the major 'signposts' that give your essay and its general direction.

Importantly, you need to set a confident tone early on in the essay. This can be done by adding in silent spring research paper, a very few details to show you've grasped the text's big picture . This should be a brief comment (brevity is everything in the opening paragraph) on environmental essays, the major details of the story (poem or whatever) along with an equally brief statement of any relevant context , (that is the situation you feel brought the writer to essay on overcoming fear of public want to write their text, including key aspects of their social , cultural and literary contexts ). This will, though, always need to be focused on the needs of the essay question . Biotechnology. Notice how you are constantly seeking to avoid waffle and generalised 'bolted on' comments ; instead, you need to keep all you write tightly focused on the needs of the essay title or question. This is the write essay death bulk of the essay. It is a series of paragraphs each introduced with a new clear important and wholly relevant point . Sadly, it's all too easy to open a in a way that inspires little confidence and which drifts from the essay question or argument. Avoid this by opening each and every paragraph in a way that is clearly and directly developing the biotechnology essays essay's 'answer' or argument . If you started by stating the four-six aspects you'll be covering in your essay, then you'll have no difficulty knowing what to write in these body paragraphs. This is spring research, where you restate, in a different form, your opening argument and give a brief list of the major points you have made along with a comment about the wider implications and relevance of what you have found. Environmental Essays. It will help to think back to the imaginary classroom situation.

What would follow on from the highly condensed 'answer' you gave to your teacher? Your teacher might say, 'Good, that's a fair view to hold - but why do you think that? Show me from the text itself what made you think that way.' In the written essay, you'll need to be providing a whole lot more 'evidence' mainly in the form of quotations each one itself supported by a commentary derived from an analysis of the quotation's literary and paper linguistic content . Environmental Biotechnology Essays. However, with a central and guiding argument starting off and flowing through the entire essay, it now becomes much easier to search the text for aspects and quotations that will provide good quality evidence to support the hazards essay's points. Essays. Each point and supporting quotation needs to be followed by an analysis and comment . Some teachers call this the P.E.E. ( point example explanation ) or P.Q.C. ( point quotation comment ) system. Persuasive Death. This is needed to essays explain how and why the aspect of the text or the quotation 'works' within the context of the essay question and the originally stated argument. Certain key questions need to be answered concerning each quotation used: What techniques have been used to make the hazards language of the quotation effective?

This means discussing the biotechnology writer's methods , e.g. Thesis Statement. through the creation of realistic dialogue; the use of an effective metaphor; through vivid description; onomatopoeia; alliteration; effective stage directions, etc. How does the method used affect the environmental biotechnology reader's understanding of the text and its themes (e.g. Spring Research Paper. 'the effect of this passage is to create a sense of really being there for biotechnology essays the reader. Maya. ')? Why was this method used (i.e. what was the writer's purpose )? E.g. 'At this point on the story the author wants to gain the reader's attention in order to begin exploring the overall theme of injustice. ' MARK GRABBING TIP No. 1! Begin all of your paragraphs in biotechnology, such a way that it is absolutely clear you are focused on the essay question and its requirements, thus building up your overall argument. Essay Death. This will keep the essay on track and avoid the plague of poor essays: wandering, digression and waffle! What if your essay title isn't in environmental biotechnology, the form of a question? When considered as a question, you will often find it is easier to generate that all-important single main point of view to it - the maya angelou research main idea upon environmental essays, which you will then base the remainder of your essay . Hazards. Here is an example of a main idea succinctly stated (i.e. thesis statement ) that could be used to create an environmental biotechnology argument essay from the above question: The remainder of this - or any other - essay must then be no more than a linked series of points with each point explained , developed and supported in a paragraph of its own . These points must all be directly related to the main idea you have already explained in the opening paragraph, which itself is hazards, your response to the essay title or question. Remember that each point - each paragraph - must set out to explain , develop and support some aspect of environmental your over-riding main idea and angelou research nothing more . Environmental. In this example, the paragraph that follows the questions the diary of anne frank opening paragraph - the first of what is biotechnology essays, called the body paragraphs of research your essay - could be based on the point that the theme of ambition is shown through what Macbeth and Lady Macbeth are given by environmental Shakespeare to say and of deforestation do in Act One of the play.

The third paragraph of environmental biotechnology your essay - its second body paragraph - might then explore, develop and support how the on overcoming of public theme of ambition is environmental, shown through these two characters in some part of Act 2, and so on. Below you'll find lots more detail and ideas for essay writing an effective essay but with luck, the above will have given you the essays basic idea. Aim to 'integrate' words or phrases from the text you are studying directly into your own sentences (still using quotation marks, of course). Don't overdo this effective technique, but used sparingly, this use of 'embedded' quotations can help create a very impressive style, one that suggests you have a good grasp of the text and the essay question. Here are some examples of how to persuasive use embedded quotations. The first is from the opening of John Steinbeck's novel, 'Of Mice and Men': 'Small and quick' George is presented by Steinbeck as a character in complete contrast to his friend, the lumbering and environmental essays 'shapeless' Lennie. Here is a similarly embedded quotation from J B Priestley's 'An Inspector Calls': As the Inspector says, 'We don't live alone' and this is an important message Priestley gives his audience.

Finally, see how this can be done using John Agard's poem, 'Half-Caste': Perhaps Agard also wants his reader to 'come back tomorrow' with a different attitude towards those they might feel are in any way different from themselves. MORE TIPS AND MORE DETAIL! Essays take a great deal of effort and time and so deserve careful preparation. Alcohol. T he most common failing examiners find is a lack of understanding of the text on which the essay is based. This is to take the road signpos ted 'Failure'. But you're heading elsewhere. So. get to know your text well. You won't succeed if you don't! I f you struggle with the text, read it through again with a study guide to hand. Also, talk the text over with friends or your teacher.

There is more help with specific texts here . Many essay writers fail to create an environmental essays initial main viewpoint or drift from this single focus. This loses marks as it leads to waffle , vagueness and generalisation . As you've read above, another common pitfall is to focus too much on the surface features of the text you are writing about. This happens when you write at length about the meaning of the text, i.e. by telling what happens in it. Alcohol. In effect, all you are doing when you do this is to retell the story of the biotechnology essays text. You need to be discussing how and why the author has created an effective text through careful, interesting and essay of anne frank effective choices of environmental biotechnology essays style and on overcoming fear of public speaking language as well as structure . M ore marks are lost if you forget the need to support the points you make in each paragraph. A good idea is to try to use at least one quotation - or reference to biotechnology essays the text - per paragraph.

Remember, too, that this is an English essay and this means you need to reflect how authors use language and literary techniques in of deforestation, effective ways in their writing . Aim only to choose quotations that contain important elements in them that will allow you to discuss in depth aspects of, for example, their literary style , language or structure. Consider discussing, for example, how the environmental biotechnology quotation acts to build tension , mood , character , a sense of paper place or how it helps explore one of the text's themes . Discuss, too, how the environmental essays quotation works both at the point it occurs and as a contribution to the whole , i.e. the way it helps the writer achieve his or her purpose . This means you need to discuss aspects of the paper quotation such as its effectiveness - which means discussing aspects of language , structure and style . Essays. 1. DEVELOP A STRONG INITIAL FOCUS FOR YOUR ESSAY. The word 'essay' comes from a French word meaning 'attempt': your essay is your attempt to argue for your point of view , a view that when succinctly expressed is called a thesis statement . On Overcoming Fear. This 'thesis statement' needs to be an idea you developed based on an interpretation of environmental biotechnology whatever aspect of the text is asked in the essay question. Silent Spring Paper. Interpretation means considering how a text operates at different levels ; it is biotechnology, your interpretation of the text that will be at the heart of the essay: an interpretation that must supports the overall thesis statement. 2. FIND SOLID SUPPORT FOR YOUR VIEWPOINT. You will need to search through the text and note down a series of aspects and quotations that can be used to support the overall view you have developed.

Use 'post-it notes' to help with this or write the aspects/quotations down separately. Choose aspects or quotations that you can analyse successfully for the methods used , effects created and spring paper purpose intended . 3. WRITE AN EFFECTIVE OPENING PARAGRAPH. Use your introductory paragraph to state your point of view , i.e. your thesis statement. The purpose of your opening paragraph is to make clear your thesis statement - response to the essay question: that is, to explain the focus of environmental biotechnology essays your argument - your main idea or point of essay questions about the diary frank view. Stated clearly at the opening to biotechnology your essay, this shows how you intend to answer the essay question and what general direction your essay will take.

Following your thesis statement, it's a good idea to add a little more detail that acts to research paper 'preview' each of the major points that you will cover in the body of the environmental essays essay. This opening paragraph will then act to show - succinctly - where you stand regarding the questions and how you intend to essay of anne answer it. Importantly, in the opening paragraph of your essay you will also need to write an overview of the text, one that gives a succinct summary of the ' big picture ' of the environmental essays text; importantly, too, of course, this must be focused on essay of anne frank, the requirements of the essay question. Giving a succinct account of the big picture of the text in the opening paragraph will show that you have engaged with and digested the detail of three key aspects of the environmental biotechnology essays essay: the essay question, the silent research text and its author - perhaps also, a brief account of the author's context . Giving an overview suggests a confident approach and is a hallmark of the best essays. TIP: It is biotechnology, always impressive to incorporate into your own sentences, using quotation marks of course, a short suitable quotation taken from the text. Some teachers call this using embedded quotations. Keep all references to the biographical background of the author and statement any aspects of his or her context entirely relevant to the essay question and biotechnology - brief! Remember that this is not a history or a sociology essay so very few marks are awarded for this kind of background information (although that does not mean it might not be useful).

The majority of marks in an English essay are awarded for the quality of analysis and interpretation you show - that is, an awareness of the author's uses of the English language and literary uses of this. If your essay title does concern aspects of context try hard to discuss context by deriving your comments from quotations rather than by merely discussing aspects of context; in other words allow the text to introduce the context. TIP: avoid making simplistic and maya angelou research introduction irrelevant value judgments of the text or its author. Saying that Shakespeare is 'a wonderful author' or that you think 'Of Mice and Men' is 'really good' will gain no marks whatsoever - this is no more than a kind of waffle that fills space with empty words that add nothing useful to your essay. Essays. 4. USE THE REMAINING PARAGRAPHS EFFECTIVELY. Thesis Statement. Follow the opening paragraph with a number of paragraphs that form the 'body' of the essay. Each of these paragraphs are there purely to expand on and support your originally stated overall viewpoint.

Having stated your main idea in essays, your opening paragraph, now you need explore this, develop it and provide support from the text for this. In the essay's body paragraphs your aim is to: follow the analysis system called P.E.E. or P.Q.C. For more on this see here ; work through the text's structure logically and, highlighting via the use of quotations, explain how these led you to alcohol thesis statement develop your point of view; comment on how the language of each of these parts led you to form your interpretation: why did the biotechnology essays author choose this particular type of language to make this point in this way? How does it help a) the alcohol statement audience and b) the environmental writer's purpose or theme ? discuss how this individual part of the text forms a useful structural part of the text by leading the reader towards an overall understanding of the themes, messages or purposes of the text; CRUCIALLY. each paragraph needs to write persuasive death develop a separate and individual point - one that will help to show how different parts and aspects of the text helped you develop your interpretation and viewpoint (this is the POINT part of P.E.E.); A useful tip is to open each paragraph with a topic sentence . This is a sentence that clearly makes a point that is developing your argument - your answer to the essay question - and, because it is, therefore, clearly focused on the essay question, it will keep your writing on environmental biotechnology essays, track; Always aim to provide support for each of the points you make by referring directly to the text (this is the EXAMPLE part of P.E.E.). You normally do this by quoting briefly from a relevant part of the text but you might choose to describe an event. It's very important NOT to maya research write a long description of WHAT happens.

If you do you are merely 'retelling the story' - this loses many marks. In a play you also lose marks if you do not discuss aspects of the staging and stage action. You will need to follow each quotation with an explanation of and a discussion on aspects of the environmental biotechnology essays language the on overcoming fear author used in the quotation; this means discussing, for example, how aspects of the quotations literary, poetic or dramatic language works, including mentioning the method the environmental writer used, the effect the language creates and maya research the reasons this might have been done (this is the EXPLAIN part of P.E.E). You should also aim to show how the quotation helped you develop your overall interpretation of the text (this is also the EXPLAIN part of P.E.E). 5. Essays. CREATE A LOGICAL STRUCTURE. Always work in a clear way through the text, from of deforestation, beginning to end. Avoid starting your essay by discussing a point that occurs half way through your text: ALWAYS begin at the beginning! Many students begin discussing a text half way through or even near the end then go back to an earlier point. This ignores the work the writer puts in to develop an effective structure to their text - and loses marks! 6. Biotechnology Essays. CONCLUDE EFFECTIVELY. The conclusion to an essay is maya paper, important but causes problems for many students.

It should leave your reader with a pleasant and logical sense of 'closure' - a 'wrapping up' of the main ideas behind the essay . 1. Re-state in a different form (using rather different words) your opening argument. 2. Now bring together your main points (again, avoiding simple repetition of the same words): list or summarise the main points from the preceding paragraphs (use the topic sentences from each paragraph to give you an idea). 3. End by identifying some of the wider implications and relevance that arise from what you have found and explored. The conclusion should consist of just a few sentences but these will need to be made to environmental biotechnology sound convincing and authoritative . It's crucial to persuasive penalty keep the conclusion brief and to the point and, above all else, to introduce no new material at all. ALWAYS WRITE ANALYTICALLY , NEVER DESCRIPTIVELY. Here is an essays example of how many students go wrong; don't worry, you won't - but this is a very common mistake:

In William Shakespeare's play, 'Romeo and Juliet', these are the penalty first two lines of the environmental essays 'Prologue' as spoken by essay questions the diary of anne frank 'The Chorus': 'Two households, both alike in dignity, In fair Verona, where we lay our scene. ' What follows is a typical 'retelling': an 'overview' or 'translation' that gains no marks : 'Here, Shakespeare is saying that the play is set in Verona where there are two dignified families.' Compare the environmental biotechnology essays above 'description' with this analytical and insightful interpretation : 'The opening lines of the Prologue are important because they paint a picture for the audience of what could and should be - fairness and dignity. These words set up a powerful contrast to essay on overcoming fear of public speaking what is: the violence, hatred and bloodshed shown in the coming scene. It will be against this violent backdrop that the pure love of Romeo and Juliet will have to struggle.' Which approach and style would gain the higher mark? STUCK FOR WHAT TO WRITE ABOUT? THERE ARE FOUR KEY ASPECTS THAT APPLY TO ALL TEXTS AND WHICH SHOULD FORM THE BASIS OF ANY LITERATURE ESSAY. FORM, CONTENT, STRUCTURE AND STYLE. This is so very often ignored despite the fact that it provides the environmental essays basis for the very best essays because it provides a subtle response. And subtlety always receives the highest marks ! When you write about a text at the level of its form , you analyse how aspects of it other than the meaning of its language have been used by the writer in statement, important and effective ways. To give you an idea of the importance of form to environmental biotechnology essays a text, you yourself make use of the form of angelou research paper language when you speak loudly or softly , or when you chat or text a friend and use CAPS LOCK. Environmental Biotechnology. Also, when you create short or long sentences or paragraphs you are affecting the look - the form - of your writing.

This, albeit subtly, affects the way the hazards writing is biotechnology essays, received and interpreted. A novelist makes use of form by writing in spring paper, sentences and paragraphs of varying lengths (you can imagine the effect a very short sentence, or a one-line paragraph, for example). The use of dialogue (spoken words shown inside speech marks) is also an biotechnology effective use of form, as is the use of underlining , bold or italics - or, in angelou paper, non-fiction texts, the inclusion of bullet points or sections. Poets are acutely aware of and very creative with the environmental biotechnology use of form. A poet makes use of form, for example, by consciously splitting up sentences into the lines of poetry . This allows the poet to exaggerate a particular word by placing it at the end of a line, or by rhyming it with a similar sounding word. A non-fiction writer makes use of form by using layout and research paper appearance and by adding illustrations and photographs , and so on. All writers use form by using patterns of sound , such as by using alliteration , rhyme , rhythm , onomatopoeia , assonance and so on. A playwright, of course, uses form very differently. When your essay concerns a play, therefore, you'll definitely be losing marks if you ignore aspects of form. In a play, much of the 'meaning' is created not from language but from what you see happening on the stage - the biotechnology staging and stage action.

This includes not just what the actors do but what they wear , where they stand and so on - all potentially important formal aspects of the play that should find their way onto your essay. Form is always worthy of comment when (but only when ) if it adds usefully to the meaning, i.e. the content of silent spring research paper a text. Every word and phrase has a literal meaning . Biotechnology Essays. This is its basic dictionary meaning. It's sometimes called a word's denotation . E.g. 'In this story, the thesis statement author's detailed description of darkness denotes the essays coming on of a storm'. This is silent spring research, a way of 'playing' around with a word's meaning that makes writing more vivid , emotional and interesting . Words and phrases can be used differently from their literal context and given what is called a connotation . Using connotation or figurative language , a writer can introduce layers of environmental meaning - especially emotional meaning (don't forget that many words can create both meaning and feeling ). The most common way this is done is to use a word not for its literal meaning but for its metaphorical or figurative meaning. Another way is to use a word that acts as symbolically and represents something very different from essay questions about the diary of anne, its literal meaning. E.g. 'As well as suggesting the coming of a storm, the essays darkness also acts to suggest a metaphorical darkness is taking over the character's mind.

In this way the darkness seems to be symbolising a kind of evil'. Using a pun - a witty play on words - is another way that meaning can be played with in statement, an interesting way. Punning works because some words, in a certain context, can have an ambiguous meaning - two possible meanings - one of which might be humorous. Irony is a key way that writers use to create layers of meaning. Sarcasm is irony, but this is a spoken form of irony that is intended to hurt someone's feelings by ridiculing some aspect of them.

It's a crude, easy kind of irony not really subtle enough for writing. Biotechnology Essays. Irony is usually subtle , sophisticated , edgy and witty ; an altogether more intelligent use of language. But irony can also be difficult to recognise - yet it is probably true to say that irony is one of the most common means by which a sophisticated writer creates layers of meaning in a text . Irony works because when it is recognised, it engages the of deforestation reader very much more closely with the text. This is because, rather like solving a puzzle, there is a real enjoyment and satisfaction in unpicking the various levels of meaning created by the irony. Creating an 'ironic tone of voice' in writing is environmental essays, much harder than in speech because the original sound of voice and facial expression or body language of the silent spring speaker are absent. To create an ironic tone (or any tone, for that matter), words have to be chosen with great care. It is a key reading skill to be able to detect this as it tells you what attitude the writer is taking towards their subject matter. An example of irony occurs in an old story by O. Environmental Biotechnology Essays. Henry called 'The Gift of the Magi'.

This story of poor young lovers ends with the boyfriend selling the one thing he owns of silent spring research value, his pocket watch, in order to buy his girlfriend an expensive hair comb; equally secretly, she has all of her long hair cut off to sell to a wig maker so she can afford to buy him. Environmental Biotechnology Essays. a chain for his watch. Structure is the way a writer consciously 'shapes' a piece of writing in an attempt to make it as effective as possible for their audience and their purpose. It is important to comment on the structure of a text, e.g. 'The way the author slowly builds up the tension throughout this chapter helps create a feeling of real excitement and essay mystery'. Style is the essays way a writer or speaker consciously chooses language and language features to suit a particular audience to achieve a specific purpose . When you aim to convince your mum that Friday's party cannot be missed, you will consciously adapt your style to maya angelou research one that is more emotional and environmental biotechnology essays persuasive! Some famous writers have a particular style of their own that is quickly recognisable. John Steinbeck, Charles Dickens and essay on overcoming fear William Wordsworth are three such writers - here, a writer's individual style is essays, sometimes referred to as the writer's 'voice'. Your primary job when analysing and discussing a text is to comment on its style - on what are called the stylistic or language choices its writer has made, especially those that seem to you to have been chosen to create a particular effect to essay on overcoming fear of public speaking achieve a certain purpose. Environmental. So. if you are commenting on the form and content of essay on overcoming fear a writer's language, you are commenting on the writer's style . Environmental Biotechnology Essays. COMPARING TWO OR MORE TEXTS.

Even though it's a central part of the mark scheme, and always made clear in the essay question or title, each year many students still manage to essay write their comparison exam answer or coursework essay and environmental biotechnology essays forget to compare and contrast the texts . Aside from essay penalty, not knowing the texts sufficiently well, failing to compare and essays contrast is the number one reason marks are lost in on overcoming fear speaking, this kind of essay. When writing about more than one text, your opening paragraph should be used to give the briefest details of each text (i.e. Environmental Biotechnology Essays. your writing needs to be succinct !). This will mean being even more careful and sparing when you write an overview of angelou introduction each text, in biotechnology, which you give the big picture . There are two methods you can consider using when comparing texts: 1) Write about the first text fully before moving on to the silent research paper second - still using the techniques outlined above; but when you go on to write about the second text, you must compare and contrast it with the first. 2) Alternatively, and this makes the environmental biotechnology essays most sense when thinking about the argument essay, you write about both texts as you proceed . Questions About Of Anne Frank. This allows you still, as shown above, to create a central argument , one in essays, which examples to thesis support the points are taken from one or both texts as relevant to the point. This second method is the more complex and sophisticated of the essays two.

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Martin Luther King Jr. biography essay: The Life and Times Of Dr. Martin Luther King Jr. The Martin Luther King Jr. biography essay provides an insight into the thinking of environmental, this man who was considered as a genius of his time. In order to understand Dr. King, we will be required to look through the life and the times he had to learn about statement how he came to be considered as a person who was different from the rest. A number of essays have been written about essays Dr.

King some of which look like thesis topics and silent spring paper could very well confuse a newcomer about the subject being spoken about. Environmental Biotechnology Essays? However, it must be understood this is just the of deforestation way of writing a writing a persuasive essay and must not be confused with some other subject. It was on environmental essays, January 15, 1929 when Michael King Sr. and Alberta Williams King had a baby, who was their middle child and spring research paper decided to Christian him as Michael King Jr. The families of King and biotechnology Williams had a firm foothold in rural Georgia where the grandfather of essay on overcoming of public speaking, Martin Jr., A.D. Williams was a rural minister before moving to Atlanta in 1893. He had taken over the tiny but struggling Baptist church of Ebenezer along with 13 members to convert it into a congregation that was strong. AD married Jennie Celeste Parks with whom he had one surviving child who was christened as Alberta. The union between the families took place in 1926 after a courtship of eight years with the newlyweds moving into the A. D. Williams home in Atlanta. Martin Luther King Jr. biography essay: What Led To the environmental biotechnology Birth of The American Dream? Martin Luther King Jr. biography essay looks into of deforestation, the reasons why Dr. Environmental? King believed in the American dream and the reasons why a movement was established to show the way forward for people to believe that indeed it is an American dream.

It can be said that this is write essay death penalty one of the best case study examples to have been seen in a long time. History is evidence to the fact that a number of people have been coming to America in search of environmental biotechnology, a better life because of a perception this is the land of opportunities. When Dr. King said, I Have a Dream he believed all humans were created equal and should be allowed to pursue their dreams by utilizing the essay fear speaking opportunities available in the country for environmental essays education and work. During those times, these opportunities were restricted to some races, be it the essay questions about of anne frank Japanese or even the African-Americans. There was a difference of essays, opinion about who could write anengineering paper and who couldn't because of the hazards of deforestation restrictions placed by the law. It was these differences that led Dr. King to make the proclamation that African-Americans did not have the freedom and therefore, led to the Declaration of Independence. Dr. Environmental Biotechnology? Martin Luther King Jr. biography essay attempts to give an understanding of the questions about frank man and environmental essays the reasons why he decided to take the hazards of deforestation actions needed.

It was the segregated bus policy of Montgomery, which initially gave rise to the movement in 1955 when a girl just aged 15 refused to offer her seat to a white man on a city bus, which was then considered as a violation of the law. The incident saw the arrest of the girl who was taken to jail. Another incident in December 1955 fueled further sparks to essays the incident when again a colored woman refused to give up her seat and was arrested to be found guilty of violating the court and also had to pay a fine. It was these incidents and at the prompting of the essay death head of the local NAACP leader who had a meeting with Dr. Environmental Essays? King Jr. and write penalty other leaders of the civil rights movement that a plan to boycott the citywide bus was put in place. As a young and well-trained individual with good family connections, Dr. King was considered as a great leader of professional standing. What made things even better was that he was new to the community and did not have adversities of any kind. The opportunity allowed Dr. King to use the dissertation methodology and environmental essays explain to people why he was fit to lead them. Silent Spring Research Paper? Therefore, it was believed he would be credible enough with the community of Blacks.

Alabama's civil rights struggle received fresh energy from the skillful rhetoric of Dr. King Jr. leading to a bus boycott that lasted 382 days causing plenty of difficulties for the African-American community. After a period of litigation going through several courts, the Supreme Court decided to biotechnology essays lift the segregated public transportation mandate, which had been put, in place by the law. The leaders of the civil rights movement recognized the need for coordinating their efforts under the leadership of Dr. King Jr. and other ministers leading to silent the formation of the Southern Christian leadership conference to environmental biotechnology harness the authority along with the spring research paper organizing power of churches within the community of Blacks. It also served as a national platform because it had the participation of King Jr. and this was the place, which gave African-Americans the voice to enfranchise themselves in the process of voting. A number of protests organized by the SCLC were held in February 1958 with Dr. Environmental? King meeting civil rights and religious leaders and talking about race -related issues throughout the country. It was a struggle, which continued until August 1963 and the historic March on Washington, which led Dr. Angelou Research Paper? Martin Luther King Jr. to make the speech, which is now famous as the I have a dream speech. Dr.

Martin Luther King Jr. essay is an explanation of how Dr. King made it possible for African-Americans to biotechnology essays overcome the second-class treatment they were getting from the infamous Jim Crow laws, which had been enforced nearly a century ago. The civil rights movement finally resulted in the passage of the alcohol statement Civil Rights Act in 1964 and authorized the federal government to do away with desegregation of all kinds. Dr. Martin Luther King was awarded the Nobel Peace Prize for his acts in 1964. The various struggles he was involved in finally had an biotechnology essays impact on Martin Luther King Jr. after a number of death penalty, confrontations and by living under the threat of death constantly. The slow progress of the civil rights movement was also proving to biotechnology essays be a discouragement for Dr. King and a number of African-American leaders. It was finally in 1968 that Dr. King was assassinated in his motel room balcony when he was struck by a sniper's bullet. The assassin was finally apprehended and sentenced to 99 years in prison.

Martin Luther King Junior biography essay is not an attempt to give people an understanding who Dr. King was but just to make clear, he had certain qualities, which prompted many leaders from the African-American community to choose him as their leader. Questions The Diary Of Anne? The qualities to describe them best are as follows: Dr. King was exposed to racism from an early age.

He had an education and a solid background to be classified as a leader for biotechnology essays African-Americans. He had a belief and alcohol statement the conviction to say all Americans must be treated equally regardless of their race. Most importantly he had a dream, which most others had not thought about. The dream Dr. King made it possible for them to bring about permanent changes in the American way of life, which until this day believes that it is a land of biotechnology essays, opportunities where all humans are created equal. The movement created by Dr. King established the fact that America is a land of limitless opportunities and is open to all people who wish to make it a goal to get there.

The Martin Luther King Jr. biography essay provides an insight into the thinking of essay of public speaking, this man who was considered as a genius of his time. In order to understand Dr. Environmental Biotechnology Essays? King, we will be required to look through the life and the times he had to write learn about how he came to environmental be considered as a person who was different from the rest. A number of hazards, essays have been written about Dr. King some of which look like thesis topics and could very well confuse a newcomer about the environmental subject being spoken about. However, it must be understood this is just the way of writing a writing a persuasive essay and alcohol must not be confused with some other subject. It was on January 15, 1929 when Michael King Sr. and Alberta Williams King had a baby, who was their middle child and decided to Christian him as Michael King Jr.

The families of environmental essays, King and speaking Williams had a firm foothold in rural Georgia where the grandfather of Martin Jr., A.D. Williams was a rural minister before moving to Atlanta in biotechnology essays, 1893. He had taken over of deforestation, the tiny but struggling Baptist church of Ebenezer along with 13 members to convert it into a congregation that was strong. AD married Jennie Celeste Parks with whom he had one surviving child who was christened as Alberta. The union between the families took place in 1926 after a courtship of eight years with the newlyweds moving into the A. D. Williams home in Atlanta. Martin Luther King Jr. biography essay: What Led To the Birth of The American Dream?

Martin Luther King Jr. biography essay looks into environmental, the reasons why Dr. King believed in the American dream and the reasons why a movement was established to show the way forward for people to believe that indeed it is an American dream. It can be said that this is one of the best case study examples to have been seen in a long time. History is evidence to the fact that a number of people have been coming to America in search of a better life because of a perception this is the land of write penalty, opportunities. When Dr. King said, I Have a Dream he believed all humans were created equal and should be allowed to pursue their dreams by utilizing the opportunities available in the country for environmental biotechnology education and work. Questions Of Anne? During those times, these opportunities were restricted to some races, be it the environmental Japanese or even the African-Americans.

There was a difference of opinion about who could write anengineering paper and who couldn't because of the restrictions placed by the law. It was these differences that led Dr. King to make the proclamation that African-Americans did not have the hazards freedom and therefore, led to biotechnology essays the Declaration of Independence. Dr. Martin Luther King Jr. biography essay attempts to give an understanding of the man and the reasons why he decided to take the actions needed. It was the segregated bus policy of Montgomery, which initially gave rise to the movement in 1955 when a girl just aged 15 refused to offer her seat to a white man on fear of public speaking, a city bus, which was then considered as a violation of the law. The incident saw the arrest of the girl who was taken to jail. Another incident in December 1955 fueled further sparks to the incident when again a colored woman refused to give up her seat and was arrested to environmental biotechnology essays be found guilty of violating the court and also had to pay a fine. It was these incidents and at the prompting of the head of the local NAACP leader who had a meeting with Dr. King Jr. and other leaders of the civil rights movement that a plan to boycott the citywide bus was put in place. Angelou Research Introduction? As a young and essays well-trained individual with good family connections, Dr.

King was considered as a great leader of professional standing. What made things even better was that he was new to hazards the community and did not have adversities of any kind. The opportunity allowed Dr. Environmental Essays? King to use the dissertation methodology and explain to fear speaking people why he was fit to lead them. Environmental Essays? Therefore, it was believed he would be credible enough with the community of persuasive essay, Blacks. Alabama's civil rights struggle received fresh energy from the skillful rhetoric of biotechnology essays, Dr.

King Jr. leading to a bus boycott that lasted 382 days causing plenty of difficulties for the African-American community. After a period of litigation going through several courts, the Supreme Court decided to maya paper lift the segregated public transportation mandate, which had been put, in place by the law. The leaders of the civil rights movement recognized the need for coordinating their efforts under the leadership of Dr. King Jr. and other ministers leading to the formation of the Southern Christian leadership conference to harness the authority along with the organizing power of churches within the community of Blacks. It also served as a national platform because it had the participation of King Jr. and environmental this was the place, which gave African-Americans the hazards of deforestation voice to enfranchise themselves in the process of voting. A number of protests organized by essays, the SCLC were held in February 1958 with Dr. King meeting civil rights and religious leaders and talking about race -related issues throughout the country. It was a struggle, which continued until August 1963 and the historic March on Washington, which led Dr.

Martin Luther King Jr. to make the hazards of deforestation speech, which is now famous as the I have a dream speech. Dr. Martin Luther King Jr. Environmental Biotechnology Essays? essay is an explanation of how Dr. King made it possible for African-Americans to overcome the second-class treatment they were getting from the infamous Jim Crow laws, which had been enforced nearly a century ago. The civil rights movement finally resulted in the passage of the Civil Rights Act in 1964 and authorized the federal government to do away with desegregation of all kinds.

Dr. Martin Luther King was awarded the Nobel Peace Prize for his acts in 1964. The various struggles he was involved in finally had an impact on Martin Luther King Jr. after a number of confrontations and by living under the threat of death constantly. The slow progress of the civil rights movement was also proving to be a discouragement for of public speaking Dr. King and a number of environmental, African-American leaders. It was finally in 1968 that Dr. King was assassinated in his motel room balcony when he was struck by a sniper's bullet. The assassin was finally apprehended and sentenced to thesis 99 years in prison. Martin Luther King Junior biography essay is not an attempt to give people an understanding who Dr.

King was but just to make clear, he had certain qualities, which prompted many leaders from the environmental biotechnology essays African-American community to choose him as their leader. The qualities to questions the diary of anne describe them best are as follows: Dr. King was exposed to racism from an environmental essays early age. He had an education and a solid background to be classified as a leader for African-Americans. He had a belief and the conviction to say all Americans must be treated equally regardless of their race. Most importantly he had a dream, which most others had not thought about.

The dream Dr. Silent Spring Research? King made it possible for them to bring about permanent changes in the American way of life, which until this day believes that it is environmental biotechnology essays a land of angelou paper, opportunities where all humans are created equal. The movement created by Dr. Biotechnology? King established the fact that America is a land of limitless opportunities and is open to all people who wish to make it a goal to get there. The Martin Luther King Jr. biography essay provides an insight into maya research introduction, the thinking of this man who was considered as a genius of essays, his time. In order to understand Dr. King, we will be required to look through the life and the times he had to learn about how he came to be considered as a person who was different from the persuasive essay death penalty rest.

A number of essays have been written about Dr. King some of which look like thesis topics and could very well confuse a newcomer about the environmental biotechnology essays subject being spoken about. However, it must be understood this is just the way of writing a writing a persuasive essay and must not be confused with some other subject. It was on January 15, 1929 when Michael King Sr. and write persuasive essay death Alberta Williams King had a baby, who was their middle child and decided to Christian him as Michael King Jr. The families of King and Williams had a firm foothold in rural Georgia where the environmental grandfather of Martin Jr., A.D. Williams was a rural minister before moving to Atlanta in 1893. Of Deforestation? He had taken over biotechnology essays, the tiny but struggling Baptist church of Ebenezer along with 13 members to convert it into a congregation that was strong. AD married Jennie Celeste Parks with whom he had one surviving child who was christened as Alberta.

The union between the write persuasive death families took place in 1926 after a courtship of eight years with the newlyweds moving into the A. D. Biotechnology? Williams home in Atlanta. Martin Luther King Jr. biography essay: What Led To the Birth of The American Dream? Martin Luther King Jr. biography essay looks into the reasons why Dr. King believed in the American dream and the reasons why a movement was established to show the way forward for people to believe that indeed it is an American dream. It can be said that this is one of the best case study examples to have been seen in a long time. History is evidence to the fact that a number of people have been coming to America in search of a better life because of a perception this is the questions the diary frank land of opportunities. When Dr. King said, I Have a Dream he believed all humans were created equal and should be allowed to pursue their dreams by utilizing the opportunities available in the country for education and work. Environmental Biotechnology? During those times, these opportunities were restricted to some races, be it the write persuasive essay penalty Japanese or even the African-Americans.

There was a difference of environmental biotechnology essays, opinion about who could write anengineering paper and write persuasive penalty who couldn't because of the restrictions placed by essays, the law. It was these differences that led Dr. King to make the proclamation that African-Americans did not have the freedom and therefore, led to the Declaration of Independence. Dr. Martin Luther King Jr. biography essay attempts to give an understanding of the thesis statement man and the reasons why he decided to take the actions needed. It was the segregated bus policy of environmental biotechnology, Montgomery, which initially gave rise to the movement in 1955 when a girl just aged 15 refused to offer her seat to a white man on thesis, a city bus, which was then considered as a violation of the law. The incident saw the essays arrest of the girl who was taken to jail.

Another incident in December 1955 fueled further sparks to the incident when again a colored woman refused to give up her seat and maya angelou was arrested to be found guilty of violating the court and also had to pay a fine. It was these incidents and at environmental biotechnology essays, the prompting of the head of the local NAACP leader who had a meeting with Dr. King Jr. and other leaders of the civil rights movement that a plan to boycott the citywide bus was put in place. As a young and well-trained individual with good family connections, Dr. Silent Spring Research? King was considered as a great leader of professional standing.

What made things even better was that he was new to the community and did not have adversities of any kind. The opportunity allowed Dr. King to use the biotechnology dissertation methodology and explain to people why he was fit to lead them. Therefore, it was believed he would be credible enough with the community of Blacks. Alabama's civil rights struggle received fresh energy from the skillful rhetoric of Dr. Spring Research? King Jr. leading to a bus boycott that lasted 382 days causing plenty of environmental, difficulties for the African-American community.

After a period of litigation going through several courts, the Supreme Court decided to lift the segregated public transportation mandate, which had been put, in place by the law. The leaders of the civil rights movement recognized the need for coordinating their efforts under the leadership of Dr. King Jr. and other ministers leading to the formation of the essay fear speaking Southern Christian leadership conference to harness the authority along with the organizing power of churches within the community of Blacks. Biotechnology Essays? It also served as a national platform because it had the participation of King Jr. and this was the of anne place, which gave African-Americans the voice to enfranchise themselves in the process of voting. A number of protests organized by the SCLC were held in February 1958 with Dr. King meeting civil rights and religious leaders and talking about environmental race -related issues throughout the country. It was a struggle, which continued until August 1963 and the historic March on Washington, which led Dr.

Martin Luther King Jr. to make the speech, which is now famous as the I have a dream speech. Dr. Martin Luther King Jr. essay is an explanation of how Dr. King made it possible for African-Americans to overcome the second-class treatment they were getting from the infamous Jim Crow laws, which had been enforced nearly a century ago. The civil rights movement finally resulted in the passage of the Civil Rights Act in 1964 and authorized the write death penalty federal government to do away with desegregation of all kinds.

Dr. Martin Luther King was awarded the Nobel Peace Prize for his acts in 1964. The various struggles he was involved in finally had an impact on Martin Luther King Jr. after a number of confrontations and by living under the threat of death constantly. The slow progress of the environmental civil rights movement was also proving to be a discouragement for write penalty Dr. King and a number of African-American leaders.

It was finally in 1968 that Dr. King was assassinated in his motel room balcony when he was struck by a sniper's bullet. The assassin was finally apprehended and environmental biotechnology sentenced to 99 years in prison. Martin Luther King Junior biography essay is not an attempt to give people an on overcoming fear speaking understanding who Dr. Essays? King was but just to make clear, he had certain qualities, which prompted many leaders from the African-American community to choose him as their leader. The qualities to persuasive death describe them best are as follows: Dr. King was exposed to racism from an early age. He had an education and a solid background to be classified as a leader for African-Americans. He had a belief and the conviction to say all Americans must be treated equally regardless of their race. Most importantly he had a dream, which most others had not thought about.

The dream Dr. King made it possible for them to bring about permanent changes in the American way of life, which until this day believes that it is environmental a land of opportunities where all humans are created equal. Fear? The movement created by Dr. King established the fact that America is a land of limitless opportunities and is open to environmental all people who wish to make it a goal to get there.

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Research papers in environmental …

The history of accounting and the transition to capitalism in England. Part two evidence - Essay -United Kingdom History - R.A. Bryer. The history of accounting and the transition to capitalism in England. Part two: evidence$ Warwick Business School, University of essays, Warwick, Coventry CV4 7AL, UK. An earlier paper (Part one) argued that to appreciate the social signi®cance of maya angelou research, accounting today we must understand. its ideas and techniques as products and producers of history.

It explained the importance of Weber and Marx's theories of the transition to capitalism to historians of accounting. Weber's use of accounting as an ideal-typical representation of calculative mentalities enabled him to avoid economic determinism. However, he presupposed the appearance of the capitalist `spirit', and his understanding of modern accounting was inferior to environmental biotechnology, Marx's. The paper argued that translating. Marx's theory into hazards, a history of environmental biotechnology essays, accounting makes it testable. Research Paper? The theory includes class con?ict in trade and in environmental biotechnology, agriculture, and write essay death penalty, calculative mentalities, as prime movers.

It says the calculative mentality of modern capitalism, the maximization of the rate of return on capital employed in production, emerged from the historical interaction of capitalistic mentalities in. agriculture and trade. From the middle of the sixteenth century landed and mercantile wealth pooled their capital in international trade. Following social con?ict culminating in essays, the bourgeois revolution of the thesis statement, mid-seventeenth century, the rate of biotechnology, return on capital became the dominant economic ethic. Capital from international trade ?owed back onto the. land, bringing with it the capitalistic rate of return mentality. Harnessing this to capitalistic farming produced the modern capitalist mentality.

In this paper I argue that the history of accounting during the English agricultural, commercial, and bourgeois revolutions, is consistent with this theory. The paper examines evidence from farmers' accounts from the six- teenth to the eighteenth century and agricultural texts and literature, and evidence on merchant accounting from the fear of public speaking, sixteenth and seventeenth century. The centrepiece is a case study of the development of accounting in biotechnology, the English East India Company from essay speaking, 1600 to 1657. The paper concludes by outlining the importance of accounting history and the need for archival research. # 2000 Elsevier Science Ltd. All rights reserved. It has become more widely accepted over the last 20 years or so that we must understand the ideas and techniques of essays, modern accounting, not as the. expression of an persuasive essay external economic reality, but as the essays, historical product and producer of changing social realities (Burchell, Clubb, Hopwood, Hughes Nahapiet, 1980).1 Part one considered the essay about frank, rele- vance to historians of accounting of Weber and Marx's theories of the social history of modernity, the appearance of modern capitalism (Bryer, in press).

It concluded that whereas Weber's idea of calculative mentality and its representation in. 0361-3682/00/$ - see front matter # 2000 Elsevier Science Ltd. All rights reserved. PI I : S0361-3682(99 )00033-1. Accounting, Organizations and Society 25 (2000) 327±381. $ I would like to thank Anthony Hopwood (Oxford), Marianne Pitts (Warwick) and particularly Roger Hulme for. helpful comments. I would also like to thank Christopher. Napier (Southampton) and Barbara Merino (North Texas) for.

helpful comments on the case study of the English East India. Company. I presented an earlier version as `Accounting for the. Bourgeois Revolution in biotechnology essays, the English East India Company, 1600±1657', at the Fifth Interdisciplinary Perspectives on.

Accounting, University of Manchester, July 1997. 1 For reviews of some of this work see, for example, Carnegie. and Napier (1996); Napier (1989). accounting allowed him to research, avoid economic deter- minism, his neo-classical understanding of modern accounting undermined the attraction of his Pro- testant ethic theory. Part one argued that by environmental essays, bringing out the calculative mentality embedded in write persuasive essay death, Marx's political economy, his theory of the tran- sition to capitalism also avoids determinism, and provides a richly realistic understanding of modern accounting. That paper translated Marx's theory using accounting ideas. This revealed a two-step theory of transition from the feudal mentality to the capitalist mentality. First, the appearance of capitalistic mentalities in farmers using wage labour and in merchants who socialise their capital.2 The mentalities of capitalistic farmers are formally indistinguishable from those of feudal lords ? both attempted to maximize consumable surplus (e.g. receipts minus payments). The vital contribu- tion of biotechnology, capitalistic merchants was their rate of return mentality, initially still feudal surplus divided by the initial capital invested. Second, the historical interaction of these mentalities to produce the essay questions about frank, modern mentality of essays, maximizing the rate of return on capital employed in production (Table 1). Of Public Speaking? In this paper I support this interpretation of.

Marx's theory with evidence from the history of biotechnology, accounting during the alcohol thesis, agricultural, commercial and bourgeois revolutions. We begin, where it all began for Marx, with the formal subsumption of free wage labour under capital in agriculture. Here, consistent with the prediction in Part one, the limited published evidence suggests that there was only a class of capitalistic farmers from the late ®fteenth century to the end of the sixteenth century. Although these farmers were assiduous employers of free wage labour, the calculative mentality signatured in their accounts remained feudal. We then turn to environmental biotechnology, observe merchant accounting during the commercial revolution that began in the sixteenth century. Marx's theory pre- dicts that feudal merchants only became capitalis- tic, signatured by their use of double-entry bookkeeping (DEB) to calculate the feudal rate of return on capital, when they socialised their capi- tal. An analysis of Yamey's interventions in the. `Weber±Sombart debate', and a detailed case study of changes in the accounting system of the maya angelou paper introduction, English East India Company (EIC) from 1600 to biotechnology, 1657, the centrepiece of this paper, support this prediction. What was driving the development of the EIC's system of accounting were escalating socio-eco- nomic con?icts within the write persuasive penalty, company mirroring con?icts in society.

Resolving these con?icts ulti- mately required a bourgeois revolution in environmental essays, Marx's sense. This abolished its feudal directorate and replaced them by modern managers, specialised wage workers accountable to a social capital.3. Given the social and economic importance of the maya introduction, EIC, this evidence is consistent with Marx's theory that a society-wide bourgeois revolution occurred in mid-seventeenth century England. Biotechnology? This revolu- tion made the rate of return on capital the hazards, purpose of economic life, and, in Marx's theory, provided the essential ingredient for the emergence of mod- ern capitalism from capitalistic agriculture. Finally, the paper analyses available farmers' accounts and agricultural texts and literature from the seventeenth and eighteenth centuries. It argues that the evidence available is consistent with Marx's view that the environmental biotechnology, capitalist mentality began to spread in agriculture from the late seventeenth century.

In the concluding remarks I emphasise the potential importance of the history of accounting for understanding modern society and modern accounting, and outline some opportu- nities for archival research. 1. Accounting for formal subsumption in agriculture. In the middle of the fourteenth century the population of England, as elsewhere in Europe, was in steep decline and so was the income of the lords. Given the spring paper, scarcity of tenants, rents fell and many feudal services became money payments or ceased. This was the golden age of the biotechnology, English peasant, until the essay questions about of anne frank, population began to rise from. 2 When limited groups of individuals pool their capital it is.

socialised, for example, in partnerships. 3 When an investing society pools its capital it becomes. social, for example, in listed joint-stock companies with limited. liability (Bryer, 1993b, 1997). Whereas social capital is freely. transferable between members of an investing society, social- ised capital is not. 328 R.A. Bryer / Accounting, Organizations and biotechnology, Society 25 (2000) 327±381.

the middle of the ®fteenth century. In some areas, particularly the Midlands where loss of research paper, population was severe, lords began to lease whole villages (sometimes clearing any remaining tenants) to relatively large farmers, often former bailiˆs, etc., mainly for environmental biotechnology essays enclosed cattle and sheep farming employing wage labour (Fryde, 1996). Historians have often seen these ®fteenth and sixteenth cen- tury farmers as capitalists, but the signatures revealed by the evidence available on their accounts say otherwise. For example, Dyer asks whether, ``on the basis. of the strict de®nition of capitalism as a system of productive relations, can anyone in ®fteenth- century England be described as a capitalist?'' (Dyer, 1991, p. 10). Dyer says he means Marx's de®nitions of the silent spring research paper, social relations of production, preferred to other de®nitions of capitalism because of its ``precision'' (Dyer, p. 2). Biotechnology? He gives ®ve rea- sons for describing Roger Heritage, from essay on overcoming of public speaking, Burton Dassett in Warwickshire ``as a capitalist'' (Dyer, p. Environmental Biotechnology? 11). None of them derive from hazards of deforestation, Marx's de®ni- tion of the productive relations of biotechnology essays, capitalism, the distinctive method of extracting surplus value sig- natured by its distinctive methods of accounting. Dyer's ®ve reasons are: the large size of Heritage's farm (500 acres); his large labour force; produc- tion for the market; investment in buildings and essay questions about frank, equipment; and his status as a yeoman.

However, some thirteenth century lords had large farms, employed large labour forces, produced for the market, and ``invested'' in buildings and equip- ment. This leaves the diˆerence that the lords were not yeomen, and Dyer's implicit view that yeomen were capitalists. Dyer recognises that to be a capitalist Roger Heritage must have a ``business- like outlook'', but he does de®ne what this means. Like Weber, he presumes this outlook because Heritage continuously made a ``pro®t''. ``He could never have made a success of 15 years and more as. a demesne lessee without the mental equipment that enabled him to invest, employ labour, and sell at a pro®t'' (Dyer, p. 15). Although Dyer also does not de®ne pro®t, he. appears to mean Marx's feudal surplus: ``Heritage was able to make only essays, limited pro®ts.

After he had paid his rent, servants' wages, and repairs of buildings and equipment he would have been for- tunate to have made as much as ?10 in cash for himself' (Dyer, 1991, p. 12).4 In Dyer's mind, pro®t seems to mean cash ?ow, the monetised version of about the diary, Marx's idea of feudal surplus. Dyer does not consider how Heritage might have accounted for his expenditure on biotechnology essays, buildings and equipment. He does not ask whether Heritage charged capitalist depreciation or saw them as feudal expenditures reducing consumable surplus, a vital distinction as we shall see in the ®nal section. However, on alcohol statement, the basis of ``Some calculations. . . of Brome's pro®t from fattening cattle on the pastures at Baddesley'' in Warwick- shire in 1445, it seems John Brome's view of `capital investment', and apparently Dyer's, was feudal to the core. ``As a middleman, Brome was achieving. . . a pro®t margin of. . . 30% of the pur- chase price; once the expensive task of biotechnology, putting the enclosures in order had been completed, little capital cost was incurred. The animals do not seem to have been kept indoors. . . so that there was no need for expenditure on essay fear of public, buildings'' (Dyer, 1972, p. 9). Environmental Essays? In other words, Dyer seems to be say- ing that Brome made a large pro®t margin because he had little capital expenditure to incur. Cer- tainly, by Dyer's criteria, Brome shows every sign of having been a capitalist.

4 Roger Heritage's accounts do not appear to have survived. Dyer works from an inventory compiled at write persuasive essay death penalty, Heritage's death, and his ®gures are hypothetical. Accounting signatures of the transition. Calculative mentality Feudal Capitalistic Capitalist. Accounting signature Consumable surplus (CS) CS. R.A.

Bryer / Accounting, Organizations and Society 25 (2000) 327±381 329. In some ways the management of the biotechnology, manor seems to have been advanced. . Silent Spring? .. [:] the layout of the lands, with their enclosures and pre- dominant use as pasture and meadow, the willingness to invest capital in the improve- ment of land. . ., the reliance on urban mar- kets for the purchase and environmental biotechnology, sale of the cattle that provided the main source of pro®t, and the use of wage labour for essay the diary of anne frank all agricultural and industrial operations (Dyer, 1972, p. 11). Dyer cautions that ``the `advanced' commercial element. . Biotechnology Essays? . should not be overstressed''. However, his complaint of research paper, Brome's bailiˆ's accounts is not that they fail to distinguish between capital and revenue expenditures, but that they mix up manor and non-manor incomes and expenditures. The bailiˆ accounts were not designed to allow a calculation of environmental essays, pro®ts, either by con- temporaries or by 20th-century historians. They include `foreign' receipts and expendi- tures unconnected with the economy of the manor itself, and items of angelou paper, domestic and agri- cultural expenditure are inextricably mingled, so that any calculations made from them are hazardous (Dyer, 1972, pp. 11, 10). It does not occur to Dyer that Brome designed his bailiˆ's accounts to calculate Marx's feudal surplus. The accounts of Roger Heritage's successor in.

the sixteenth century, and those of other sixteenth century farmers, also reveal the feudal mentality. In 1541 Peter Temple married the widow of environmental, Thomas Heritage, his cousin, and took over paper introduction, the lease of the pasture land in Burton Dassett. His calculative mentality is immediately signatured by the fact that ``Peter recorded every detail of his farming and personal income and expenditure'' from biotechnology essays, 1541 to 1555 (Alcock, 1981, Preface). His cattle accounts consist of expenditures on cattle pur- chases and associated expenses, and receipts from maya angelou research introduction, their sale, the net of which Alcock correctly. summarises as `Net cash pro®t' (Alcock, Table 2.2). An identical structure underlies his sheep accounts and wool-dealing accounts. Peter Temple also became the bailiˆ for the property of the owner of his farm at Burton Dassett, and his bai- liˆ's accounts are, naturally, charge and environmental, dis- charge.5 The same feudal signature shines through the accounts of the farm of the manor of Exton, Hampshire, for 1558±1560, notwithstanding Zell's view that they ``show. . . a sizeable, capitalist farming business'' (Zell, 1979, p. 123). Research? The feudal mentality shows ®rst in the physical idea of `capi- tal' maintenance. As Zell says, ``The method of calculation used in the ®rst set of accounts is intended to show how far the occupant main- tained the biotechnology essays, stock and corn at or below the maya research paper, level it was when he began his occupancy'' (Zell, p. 123).6.

Second, although called pro®t, the surplus is feu- dal: ``The second account is of money income and cash expenditure during the two year period'' (Zell, p. 122). We ®nd an identical feudal signature in the sixteenth century Norfolk shepherds' and environmental, sheep reeves' accounts analysed by Allison. Essay On Overcoming Of Public? These are also income and expenditure accounts. Sig- ni®cantly, annual pro®t was after `capital' expen- diture. As Allison puts it, ``Heavy expenditure on fresh stock accounts for the small pro®t in 1544±6 and environmental biotechnology essays, more than counter-balanced the angelou, doubling of wool prices in 1548±9'' (Allison, 1958, p. 111). In short, this limited evidence suggests that from. the late ®fteenth century free wage labour was only formally subsumed and essays, the farmers were only capitalistic. In Marx's theory, the formal sub- sumption of silent research paper, labour in agriculture is one starting point of the transition. The other is the commer- cial revolution leading to the bourgeois revolution that abolishes the feudal domination of overseas trade. Environmental Biotechnology Essays? To understand developments in accounting during the commercial revolution, and essay questions about of anne frank, the tran- sitional signatures they provide us, we must ®rst understand this revolution and its outcome as a process of class struggle within feudalism, as the struggle for the freedom of socialised capital in environmental biotechnology, overseas trade.

5 Accounts produced by Thomas Heritage have survived. from 1532 to 1540. Although described as ``technically poor, with only a rudimentary approach'' (Alcock, 1981, p. 112), the. preoccupation of these accounts is receipts and expenditures. 6 The accounts were for a legal case claiming a breach of essay death penalty, the.

terms of a will specifying the maintenance of the `level' of stock. on the farm, the environmental essays, numbers of sheep, etc. 330 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. 2. The English commercial revolution.

From the fourteenth century, freedom from feudal domination of the major cities in northern Italy allowed the maya paper introduction, free ?ow of capital in inter- national trade. By the ®fteenth century, Italian merchants socialised their capital in forms approaching the essays, modern joint-stock company (Ball, 1977, p. 25). In England, where feudalism retained its grip, the development of merchant capital was at ®rst tightly controlled by the gild merchant. Gild merchants allowed capital almost no freedom to socialise. Maya Research? As Scott says, the environmental biotechnology essays, gild system ``acted as a check on the extension of essay the diary frank, partnership. . . [;] there were immense obstacles to the association of environmental biotechnology essays, capitals owned by diˆerent persons. . . [and] a tendency, during the period the gild merchant was most ?ourishing, to separate capital into what might be called watertight compartments'' (Scott, 1951, vol. Hazards? 1, p. 6). In the ®fteenth century, the principle of environmental essays, any gild mem- ber's right to persuasive penalty, share in environmental biotechnology essays, the purchase of a fellow member ? the only way capital could have an independent existence ? was ``widened, and the gild appointed certain o?cials to thesis statement, make [joint]. . . Biotechnology Essays? purchase[s] on hazards of deforestation, behalf of the gild and they sub- divided it amongst the members'' (Scott, vol. 1, p. 8). However, even in the fourteenth century the craft gilds and companies of merchants were eclipsing the gild merchants, particularly towards the end of the century and the early years of the next. Environmental? This period marks the essay questions about, ``beginnings of the regulated company for environmental foreign trade'' (Scott, vol.

1, p. Maya Angelou Paper Introduction? 8). These companies ®rmly repressed the freedom of capital. Throughout the ®fteenth and sixteenth centuries, exports of wool cloth domi- nated English overseas trade. Environmental Essays? This was the strict preserve of the Merchant Adventurers, dominated by a small number of wealthy London merchants who, with the support of the Crown, regulate the business to reap rich monopoly pro®ts (Brenner, 1993, pp. 54±55; Hilton, 1976, p. 26). The orga- nisation of the regulated company ``in many directions approached that of the early joint-stock enterprise''. Nevertheless, ``once these bodies had been organized and were able to enforce their rules, the commenda could not ?ourish'', and their apprenticeship requirements ``tended to questions about the diary of anne, limit. partnership'' (Scott, vol. 1, pp. Environmental Essays? 10±11).

Most over- seas trade was in the ``hands of merchants operat- ing entirely on their own account, or with one or two partners, who were often related to them by blood or marriage'' (Clay, 1984, vol. 2, p. 191). The history of of deforestation, how capital came to win its free- dom from biotechnology essays, feudal hegemony in overseas trade is, ®rst, the hazards of deforestation, history of the appearance of free capital in joint-stock companies for exploration and pri- vateering from the mid-sixteenth century. Biotechnology? This history ends with feudal domination of the lucra- tive Eastern trade that socialised capital had opened by the elite drawn from the Levant and East India Companies. This, we shall see, shows clearly in the signature in surviving accounts of the merchant elite from the ®fteenth to the mid- seventeenth century who, even when they use DEB, do so in a thoroughly feudal manner. Sec- ond, it is the history of the appearance and devel- opment of socialised capital in the colonial trades, abandoned by feudal merchant capital, and the emergence of a new social class of essay on overcoming speaking, merchants drawn from the environmental, middling orders, with distinct capitalistic mentalities. This class Brenner (1993) dubs the `new merchants'.

It plays a vital role in the seventeenth century con?icts and in the EIC where the bourgeois revolution that the new mer- chants help to carry through, secures freedom for silent spring socialised and social capital in the Eastern trades. Although the early joint stock company ``repre- sents an important innovation which played a key role in environmental, the geographical expansion of English overseas trade'' (Clay, 1984, vol. 2, p. 194), it did not lead directly to modern capitalism. For the merchant elite who provided most of the ®nance, they were only necessary vehicles for exploration. Feudally regulated companies rapidly took over the trades the joint stock companies opened for the bene®t of essay on overcoming fear speaking, a few. However, the early joint-stock companies played a vital role as a crucible in which the calculative mentalities of the merchant and the feudal lord could begin to fuse into environmental, the outlook of fear speaking, modern capitalism. While merchant capital predominated, ``one-third of the member- ship and almost one ®fth of the capital of the companies established between 1575 and 1630 was non-mercantile, coming mostly from landowners'' (Clay, vol.

2, p. 194). R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 331. 2.1. The struggle for freedom for capital in overseas trade. In 1490 the biotechnology, ®rst cargoes of pepper and spices reached Lisbon directly from India. The western route to the ``Indies'' was discovered in 1492. In 1493 a Papal Bull gave exclusive rights over the spoils of their discoveries to Portugal and Spain.

English merchants with crown backing began to search for a northeast or northwest passage to `Cathay' to avoid con?ict and ®nd a shorter route (Hunter, 1899, vol. 1, pp. Persuasive Essay Penalty? 186±195). Essays? To ®nance these voyages required joint stock companies (Scott, 1951, vol. Of Deforestation? 1, p. Essays? 17). Long ocean-going voyages demanded expensive ?eets of large, heavily armed vessels and there were long delays in realising the capital and great risks (Davis, 1967, p. 12).

Fruitless voyages in search of the northeast. passage occurred in 1498, 1500, 1502, 1527 and 1536. In 1551 London merchants promoted a company to on overcoming fear, ®nance the environmental biotechnology essays, Chancellor±Willoughby expedition that also sought a northeast passage free from Portuguese interference. This was the ®rst of the ``great English joint-stock companies for foreign trade'' with an initial membership of over 200 (Clay, vol. 2, pp. 193±194; Scott, 1951, vol.

2, pp. Hazards Of Deforestation? 36, 39). It was, in environmental biotechnology essays, eˆect, the ®rst English East India Company (Hunter, 1899, vol. 1, pp. 195±199). Although the Chancellor±Willoughby expedition discovered no northeastern passage, one of the three ships survived to land at Arch- angel and negotiated access to valuable Russian commodities. In 1555 the Merchant Staplers and Merchant Adventurers predominated. These mer- chants obtained a charter establishing what became known as the Russia Company (or the Muscovy Company), with a monopoly of trade with Russia (Ball, 1977, p. 41; Scott, vol.

2, p. Silent Spring? 38). By 1566 ``invasions of the charter become fre- quent'', and the company applied to Parliament to environmental biotechnology essays, have its privileges con®rmed and tightened. By 1586 its membership in a reconstituted company had fallen to 12 (Scott, vol. 2, pp. 41, 42, 48). The monopoly survived an attack in Parliament in angelou research paper introduction, 1604 to go on to claim monopolies in whaling and the Greenland trade, and to earn ``handsome pro®ts'' for its owners (Scott, vol. 2, p. Essays? 64). As Ball. says, ``The Company increasingly resembled a Regulated Company, though it remained formally a joint-stock company until around 1620'' (Ball, p. 42). From the essay questions about the diary frank, 1530s several English merchants. began to strive peacefully for a slice of the trade in commodities from the East and West, but con?ict with the environmental, Spanish and fear speaking, Portuguese was inevitable (Andrews, 1964, p. 11; Hunter, 1899, vol.

1, p. 207). Although privateering under French licences had already begun under Mary, with the environmental, ``accession of the Protestant princess [Elizabeth] in 1558 a host of projectors appeared'' (Hunter, vol. Of Deforestation? 1, p. 202), oˆering schemes to ®nd the northwest passage, potentially challenging Spain's claim to America. Some challenged Portugal and environmental essays, Spain to the South. Alcohol Thesis Statement? A series of African voyages terminated in 1562 when John Hawkins, unwilling to essays, wait for favourable political relations between England and Spain, ``seized 300 negroes by force and maya research introduction, shipped them to Spanish plantations. This expedi- tion was pro®table, and biotechnology, two others were under- taken in 1564 and 1567'' (Scott, 1951, vol. 1, p. 34).7 Others followed. After seizures by essay, the Portuguese in Guinea and by the Spanish in the West Indies, in the late 1560s ``the Hawkinses, Fenners and Winters pursued their private war with Spain and urged an aggressive, anti-Spanish policy for environmental biotechnology essays the nation'' (Andrews, 1964, p. 13). Anglo-Spanish con?ict disrupted Spanish trade from 1569 to 1573, following which the London merchants trading there sought a monopoly char- ter (Brenner, 1993, p. 15). However, the greatest of essay about of anne, these privateering ventures again disrupted this trade. ``From the return of Drake's expedition of 1577±78, English privateering increased, both in numbers of voyages and in environmental biotechnology essays, the size of each ven- ture'' (Scott, vol. Thesis Statement? l, p. 85). The Spanish occupation of Portugal in 1580 also disrupted the Antwerp entrepot, until then the main source of essays, Eastern commodities for English merchants.

There was public discussion of the danger of spring, allowing the Spanish to environmental biotechnology essays, dominate the western Mediterranean and Indian seas. In 1580 ``divers London traders petitioned the Council for Elizabeth's consent to. 7 Privateering under English licence also began in 1562. (Andrews, 1964, p. 16). 332 R.A. Bryer / Accounting, Organizations and maya angelou research, Society 25 (2000) 327±381.

an expedition direct to India'' (Hunter, vol. 1, pp. 210, 225). English and Dutch merchants had begun to obtain supplies through the Mediterra- nean in environmental biotechnology essays, the 1570s. In 1580±81 twelve investors, the of public speaking, majority of whom were Muscovy and Spanish Company members, formed the biotechnology essays, Turkish Company as a joint-stock that obtained a charter with a monopoly. In 1583 many of the same members chartered the Venice Company in the same way and for the same purpose (Andrews, 1964, p. 14; Brenner, 1993, pp. 17±18).8 These trades ``begin to yield quite sizable pro®ts. . . [and] a relative handful of essay on overcoming fear, merchants quickly succeeded in monopolizing them'' (Brenner, p. 53). By 1585 a series of mono- polies divided nearly all English trade with Europe and the Mediterranean between them (Clay, 1984, vol. 2, pp. 197±198).

After the defeat of the Span- ish Armada in 1588, the same feudal merchants took control of the biotechnology essays, Eastern trades by extending the scope of Turkey Company's charter to India (Brenner, p. Spring? 18).9 This provided the feudal foun- dation for the EIC, and the source of the biotechnology, seven- teenth century con?icts between its directorate and the generality of its investors and others promot- ing the freedom of capital in overseas trade. An early example of this con?ict, where socialised capital pressed against the limits of feudal control, was the Spanish trade, the major early source of Eastern commodities by both peaceful and violent means. Essay Questions The Diary? The Spanish Company's charter of environmental biotechnology, 1577 barred. all but its members from write persuasive essay death penalty, trade with Spain. Environmental? How- ever, with the outbreak of the Spanish sea war from the persuasive, summer of 1585, the charter lapsed. From then to the early years of the seventeenth century, with or without o?cial letters of reprisal,

``hundreds of private expeditions were organised for plunder; merchantmen on trading voyages were also expected to take prizes when oppor- tunity oˆered; promoters of colonisation, exploration of new trade routes usually authorised their commanders to do likewise'' (Andrews, 1964, p. 4). For 20 years or so, privateering was a major English maritime activity. Biotechnology? ``[H]undreds upon hun- dreds of Spanish and Portuguese merchantmen surrendered to English privateers'', with the prize goods captured accounting for 10±15% of Eng- land's total imports (Andrews, 1964, pp. 21, 124, 128). Of necessity, such adventures socialised their capital in varying degrees, with the elite socialising the least. The ships, equipment and thesis statement, provisions for environmental biotechnology a voyage were normally supplied by a variety of individuals. Write Essay? Most of the principal adventurers were shipowners. . . [with up to] eight part- owners. But the number of investors in environmental biotechnology, a single-ship venture was often much greater. Research? Small contributions of money, victuals and other provisions to the value of a few pounds each were common in the smaller enterprises, and these investors would often be seamen or local tradesmen. . .. A wide distribution of shares was probably less typical of the larger sort of biotechnology essays, expedition (Andrews, 1964, p. Silent Spring? 46).

The need for socialised capital to minimize the risk was the clear lesson from the privateering ventures both before and after the defeat of the Armada. In both series there is the common element that all of them, of which there is environmental essays, any record, were conducted by joint stock companies. Death? This plan had many advantages. Financially, it enabled the investor to distribute, and so minimize the essays, risk of angelou introduction, hazardous enterprise. Suppose, for instance, a capitalist [sic] was prepared to adventure ?2000 in privateering, he could only ®t out one ship of biotechnology, about 200 tons or two smaller ones.

His expedition might be too weak to make any captures of importance, or he might be sunk by the Spaniards. If, on the other hand, he joined in. 8 In 1582 even the usually cautious Muscovy Company. ®nanced a southern trading voyage. 9 As Hunter says, defeat of the Spanish at sea was the essay penalty, cul- mination of a ``life-and-death struggle. fought out, not only essays, by. royal ?eets and armies alone, but also by merchants'' (Hunter,

1899, vol. 1, p. 225). Although the hazards of deforestation, Spanish merchants did not. want war with Spain, when the sea war broke out they ``became. the chief force behind the privateering war'' (Andrews, 1964, p. 15). ``In 1585. . . [a] bellicose alliance of revengeful traders and. rapacious gentry gained the adhesion of a powerful body of. merchants, and the social force which was to essays, dominate the sea. war reached its full shape'' (Andrews, 1964, p. 18).

R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 333. several larger expeditions, even if one were a total failure, he had every prospect of obtaining handsome pro®ts from his shares in the others (Scott, 1951, vol. 1, p. 73). Exploration and write death, privateering also provided an environmental essays arena to begin forging the modern capitalist men- tality. These voyages pooled capital accumulated in agriculture and trade. As Scott says, ``Even at hazards, the inception it is noticeable that it possessed a very large non-mercantile element. . . persons engaged in essays, other branches of commerce, those who had retired from research paper, industry, gentlemen and others. . . [creating] the union of these in one body with the mercantile classes'' (Scott, 1951, vol. 1, pp. 443±444). Andrews wraps up the non-mercan- tile element as `the gentry', all those with incomes derived from the environmental biotechnology essays, land, whether directly or indir- ectly. He says there were ``two aspects of English maritime ambition which tended to lead to con?ict with Spain: the one mercantile, the other pred- atory; the drive for merchants to extend trade, and the drive of the gentry for statement plunder.

The two trends, never entirely unconnected, were fused into one by the course of essays, events'' (Andrews 1964, pp. 10±11). Silent? In Marx's view, this course of events was part of the primitive (initial) accumulation of essays, capital. From his perspective it is not surprising that the wealthy and middling landed ``gentry took the lead, especially the west country families connected with the sea. Essay Fear Of Public Speaking? . . transform[ing] the petty Channel roving of the earlier years into the oceanic ventures of the seventies and essays, eighties, fusing into one diversi®ed movement the ambitions of plun- derers and traders'' (Andrews, 1964, p. Thesis Statement? 16).10. Nevertheless, for the merchant elite socialised capital was only a temporary expedient. They were the biggest investors, ``and among the merchants a comparatively small body of magnates, mainly Londoners, dominated the ®eld'' (Andrews, 1964, p. 100).

The `professionals', those who made money at biotechnology essays, privateering, worked with the London syndicates. These Londoners, leading merchants of the paper, City, in biotechnology essays, ``dominat[ing] the whole business of sea-plunder, collaborating with each other, ®nan- cing amateurs like Cumberland, working hand in glove with the professional seamen, buying up prize cargoes'', displayed some of the ®nest quali- ties of the modern capitalist mentality. However, when they had made their pile, they showed their mentality was feudal to its roots. Write Penalty? ``[I]n their old age they stood among a great community of environmental essays, mag- nates'', and when they retired as feudal lords of overseas trade their new wealth ``over?owed into land purchases, mortgages and organised bene- faction on an unprecedented scale'' (Andrews, p. Angelou Paper? 122). At the end of the environmental essays, sixteenth century the powerful feudal interests of the London merchants dominated the Eastern trade (Andrews, pp. 147, 228, 230). Fear Of Public? The capital they accumulated launched the EIC, for England a venture of unprecedented scale and risk. Essays? It was no coincidence that major investors were members of the Turkey and Venice companies.

These merchants had built armed ?eets to engage in highly pro®table privateering against Spain during the 1580s and 1590s, and to sell the proceeds (usually commodities) around the Mediterranean. The capital they accumulated built the ships used for the ®rst EIC voyages at the turn of the century (Brenner, 1993, p. 48). By its renewed charter of 1592 the Levant. Company was only 53 persons, and 20 others chosen at the Company's discretion on payment of hefty admission fee of maya research introduction, ?135. It monopolised the currants trade and the trade sourced by the over- land route from the East.

Although initially formed as a joint stock company, by 1598 it oper- ated as a regulated company (Ball, 1977, p. 43), dominated by an even smaller number of now fabulously wealthy, interlocking families (Brenner, 1993, p. 75). Key to maintaining their monopoly and wealth was the restriction of the trade to `mere' merchants ? those with no other occupa- tion. City shopkeepers and ships' captains and others with an interest in the trade resented this rule. Biotechnology Essays? In 1606 Parliament was dominated by capi- talistic gentry, many of whom had invested in joint stock companies and essay on overcoming of public speaking, would again. It withdrew the. 10 Not surprisingly because in Marx's theory, and in essays, fact, a. growing section of the gentry was accumulating capital by.

`primitive' means. That is, coercively, as they had since the end. of the maya research introduction, ®fteenth century, either as capitalistic farmers promoting. enclosures, or as landlords drawing increasing rents from. growing cash surpluses, particularly from corn production, in. the later sixteenth century (e.g. Coleman, 1977, p. 44). 334 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. Spanish Company's charter and socialised capital ?ooded in. However, as Clay says, the fact that the remaining regulated companies ``deliberately excluded some, or even many, of those who wished to participate in the trade. Environmental Biotechnology? . . naturally caused some discontent. . . [which] surfaced strongly in parliamentary criticism of trade monopolies at the beginning of James I's reign'' (Clays, 1984, vol.

2, p. 199). Predictably, it was the new mer- chants from the provincial ports who ``were no longer willing to research paper, tolerate restrictions. . . when their maintenance appeared to be motivated mainly by a determination to deprive them of a full share in the coming prosperity'' (Clay, vol. Environmental? 2, p. Essay Of Public Speaking? 199). The loss of the Spanish Company to the feudal elite was slight. The focus was now turning to the Far East and the Eastern Mediterranean where, with vigorous court backing, the Levant traders retained their mere merchant status, and the EIC obtained a monopoly of Far Eastern trades. This display of feudal power retained the basis for the class con?ict that intensi®ed and ultimately pro- voked the bourgeois revolution in the EIC in the mid-seventeenth century, and environmental biotechnology, the overthrow of the diary, its London merchant elite.

Up to 1625, trade with Spain was the only sector. of overseas commerce open to London's trades- men and ships' captains. After 1625, new mer- chants ?ourished in the rapidly expanding trade with Virginia and the West Indies, ®rst in tobacco and biotechnology, then sugar. These areas, where commerce and production mixed, became breeding grounds for this new class of merchants. This was particularly so for the group who became top colonial traders. Partnerships and family ties closely link this group, and it will ``constitute an important underlying basis for the political and ideological struggles in London during the Civil War'' (Brenner, 1993, pp. 89, 114).

The merchant elite backed early eˆorts at colonisation through their favourite vehicle, the privileged company. However, their unwillingness to invest in production and wait for returns led them to write death, abandon colonial development and trade. Environmental Essays? This marked diˆerence between the mentalities of the silent spring research, feudal elite and the new merchants is con- sistent with Marx's theory that the modern capitalist calculative mentality emerged from the fusion of the mentalities of socialised merchant. capital and formally capitalistic production. Environmental? These mentalities could, and did, mingle ``in plantation development in early Virginia, [where] the distinc- tion between merchant and planter tended to be blurred: merchants took up plantations, planters became merchants, and all sorts of merchant- planter relationships were formed. . . especially. . . at the top level of society, for alcohol thesis in order to market large amounts of tobacco, it was generally neces- sary to combine plantation ownership with trade'' (Brenner, 1993, p. 116).

The same was true in the Caribbean from the environmental biotechnology, later 1620s when the English began colonising, and by the 1640s sugar planta- tions and the triangular trades (sugar, slaves, pro- visions) were founded on write, capital socialised in various forms. Again, the capital is a mixture of mercantile and agricultural elements (Brenner, p. 162 see also, p. Essays? 160). Predictably, while English planters on Barbados learn their sugar growing and sugar making from the Portuguese in Brazil, they do not copy the alcohol thesis statement, strictly feudal Portuguese social relations of production. ``In Brazil, the sen- hor de engenho, or lord of the mill, was, as his name implies, a grandiose manor lord'' (Dunn, 1973, p. 46). By contrast, the English planters, originally from peasant farming stock, ``were more clearly capitalistic. . . [as their] prime goal was to make money, not to become seigneurs''. At ®rst they employed indentured wage-labour (progres- sively replaced with slaves by 1660). They oper- ated in ``partnerships between two, three or four men'', usually with one (or more) running the plantation and another (or others) selling the sugar in Europe and sending out supplies (Dunn, pp. 64±65). Also consistent with Marx's theory, the elite group of essays, planters who emerged from the hazards, mid-seventeenth century as the sugar market takes oˆ, ``seem to environmental essays, have commercial backgrounds in England. . Essay Of Anne? . Environmental Biotechnology Essays? a high percentage. . . Write Persuasive Essay Death? [coming] from English merchant families that had previously invested in overseas trading companies or priva- teering ventures'', including the ubiquitous younger sons of the gentry. The same pattern is evident in Virginia (Dunn, pp.

58, 78). This is the context in which to understand the. history of accounting during the commercial revolution of the sixteenth and seventeenth cen- turies. Environmental Essays? There was a ?owering of socialised capital. R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 335. in exploration and privateering. There was feudal domination of the most lucrative Eastern trades, leaving North America and the Caribbean as nur- series `beyond the line' in which the continued mingling of socialised merchant capital and pro- duction fostered the capitalist mentality.11 As Brenner (1993) has shown, these arenas of endea- vour provide an important economic and social foundation for challenging the feudal control of overseas trade and the ultimate victory of write persuasive death, these new merchants in the bourgeois revolution. The wealthiest of these merchant-planters return their accumulated capital to England. There, according to Marx's theory, with other capital generated with socialised and social capital in trade, it buys land and fosters the real subsumption of labour. In Part one we saw that some historians believe.

that merchants were inherently capitalists. In the following section we examine the available evi- dence on the use of DEB in England during the commercial revolution. This is environmental essays, consistent with the implication of Marx's theory that the great Lon- don merchants who dominated overseas com- merce during the spring, sixteenth and early seventeenth century were feudal in their calculative mentality. Very few used DEB, and biotechnology essays, those that did show little or no interest in using it to calculate the rate of return on capital. Statement? They use DEB to calculate feudal surplus. This conclusion casts a critical light on Yamey's `Weber±Sombart' thesis that mere use of environmental biotechnology essays, DEB indicates the existence of modern capital- ism, but it also questions Yamey's view that this evidence shows DEB was irrelevant to its devel- opment.12 Evidence from Grassby (1969) suggests that only merchants with experience of socialised capital used DEB capitalistically. 2.2. Silent Research? Accounting for the English commercial revolution. An unresolved puzzle for historians of account- ing is that although in Britain ``the period of commercial capitalism [sic]. . . stretched from the beginning of the biotechnology, sixteenth century'', ``the use of thesis, double entry [only] became more widespread with the environmental, growth of trade during the seventeenth cen- tury'', but it was only common from the late eighteenth (Edwards, 1989, pp.

56, 11, 57). Marx's theory of the transition can explain this. English merchants did not often use DEB in the sixteenth and even early seventeenth centuries because they did not often socialise their capital. Marx's theory says we should only expect the capitalistic sig- nature, the use of DEB to calculate the rate of statement, return, for socialised capital. The early exploration and environmental biotechnology essays, privateering companies socialised their capi- tal. Did these companies use DEB? Unfortunately no privateering or exploration company accounts appear to have survived (Andrews, 1964, p. 46; Scott, 1951).13 What is available are the ®rst text- books on DEB, and a small number of studies of sixteenth and seventeenth century merchants' accounts. Both sources are consistent with Marx's theory. Books on double-entry in English appear as the. commercial revolution begins. The ®rst is Hugh Oldcastle's `A Pro®table Treatyce' in 1534.

The English translation of Ympyn's `A Notable and very Excellente Woorke' appeared in thesis statement, 1547; James Peele's `The Manner and forme of how to kepe a perfecte Reconying, etc.' in 1553, and environmental biotechnology essays, `Pathe-way to perfectness' in 1569; and John Weddington's `Breˆe Instruction' in questions about frank, 1567. Mellis reprinted and elaborated Oldcastle in 1588. All these closely follow Luca Paciolo's pioneering publication on. 11 In the sixteenth and seventeenth century to avoid constant. con?ict at home over disputed `rights' in the Americas, the. European powers drew an imaginary line down the middle of. the Atlantic. Beyond the environmental biotechnology essays, western side of this line the normal. rules of angelou research paper, social conduct no longer held (Dunn, 1973). 12 Recall that while Sombart naively claims DEB signatures. modern capitalism, Weber did not make this error.

Although. Yamey sweeps up Weber with Sombart, we shall see his. unconscious agreement with Weber's mistaken neo-classical. understanding of the environmental essays, role of modern accounting undermines his. 13 While some later seventeenth century and eighteenth. century Jamaican `crop accounts' survive (Sheridan, 1965, p. 294; Pares, 1960), and ``There are some excellent estate records. of seventeenth-century sugar plantations'' (Dunn, 1973, p. xvi), neither published analyses nor examples appear to exist. Although the calculative mentality revealed in the surviving. accounts of West Indian and the North American new mer-

chants and colonisers is an important topic for future research, the case study of the hazards of deforestation, EIC indicates their capitalistic calculative. attitudes and accounting preferences. 336 R.A. Biotechnology Essays? Bryer / Accounting, Organizations and Society 25 (2000) 327±381. DEB in 1494 designed to alcohol thesis, instruct merchants. A possible cause of this sudden interest in teaching, writing and selling books on DEB in England is that, as capital becomes socialised in exploratory and privateering ventures, it begins to obey the basic social law of an equal return for equal capital. For example, with the expeditions of Frobisher, Drake, Cavendish and others there is, as Scott says, ``an advance in the manner in deal- ing with the capital employed'' (Scott, 1951, vol.

1, p. 75). Before this advance, goods ``were dealt with on the basis of a [®xed] share in the pro®ts, whereas subsequently ships or commodities were valued and become part of the environmental, capital. In 1561 Elizabeth lent ships to join the voyage to Africa. Write Essay Death Penalty? Her compensation was a ®xed share of the environmental biotechnology, pro®t. In 1577, again on subscribing to Frobisher's sec- ond voyage, a very careful and minute valuation was made, and `shares in the stock' given her accordingly'' (Scott, vol. l, p. 75, emphasis added). A broad socialised capital formed by investors from the highest levels of society eagerly sup- ported Frobisher's second voyage in search of gold.14 In Drake's strategic West Indies raid in 1585 Elizabeth supplied two ships and ?10,000, giving her ``an investment o?cially assessed at ?20,000 in a total stock of ?60,400'' (Andrews, 1964, p. 5). Drake's ?eets sailed in 1587, 1589, and 1595 on a similar basis. While in Andrews' description of the division of prizes there are clear feudal elements, it also reveals the operation of the maya research introduction, fundamental law of socialised capital. ``At the end of the voyage what was in biotechnology, fact a `terminable joint stock' would be wound up by the apportioning of the prize goods. The Lord Admiral was entitled to a tenth, and the queen to her. . . ®ve per cent; of the remainder one-third was supposed to go to the owners of the ships, one-third to the victuallers and hazards, one-third to the crew.

The owners and victual- lers would divide their part of the proceeds as shareholders'' (Andrews, p. 46, emphasis added). Whether any of these ventures used DEB to cal- culate the environmental biotechnology essays, rate of return on alcohol, capital is environmental biotechnology, unknown. Certainly, all the early textbook writers recognised the potential demand for double-entry by socia- lised capitals. [D]uring the sixteenth to eighteenth centuries, there did exist in England a number of questions the diary of anne frank, part- nerships and joint stock companies in which the assets of several individuals were placed either under the control and management of one body of administrators or under one partner or manager. These organizations, most of which were on a temporary basis, presented a need for a system of accounting that could provide relevant, organized, and environmental biotechnology, impartial information in situations where ownership and management were separated. All the on overcoming of public, authors during this period recognized this and devoted special sections of their books to the problems of `company accounts' (Winjum, 1971, p. 349). For example, Carpenter's book of 1632 impli- citly argues that DEB was necessary for socialised capital. As he put it, where ``men are obliged to join in Partnership, which often blowes up with great discord, if they have not kept a true form to satis®e those Concerned what is become of their Stocks, that their success be what it will, one may not be wronged more than another'' (Carpenter, 1632, p. 1).

However, in a feudal context it is not surprising that most of the treatises aimed primarily at the ``ordinary merchant rather than the large business organization'' (Winjum, 1971, p. 349). As we shall see, the essays, `ordinary merchant' in overseas trade was the individual feudal merchant. Speaking? Yamey focuses his ®re on Weber and Sombart's. supposed ``exaggerated statements concerning the inter-connections between accounting techniques, double-entry in particular, and environmental, the conduct and motivation of of anne frank, business enterprise'' (Yamey, 1956, p. 6). Environmental Biotechnology? In Yamey's view, there can be little doubt that the attraction of DEB was its supposedly greater comprehensiveness and silent spring research, its automatic check on accuracy. However, over the third main `advan- tage', that the bookkeeping method (if properly and fully applied) automatically produces the.

14 Martin Frobisher led three joint-stock expeditions. Biotechnology? The. ®rst was for the northwest passage, but the second and third for. gold, attracting investment from a large number of the court. and the wealthy merchants involved in the Spanish, Moroccan.

and Russian Companies (Brenner, 1993, p. 20; Hunter, vol. 1, R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 337. means ? pro®t and capital ? to calculate the rate of return on research paper, capital, there is a dispute. This leaves the third quality of double entry, the fact that it makes possible the develop- ment, as part of the system, of summary statements of pro®t and environmental biotechnology, loss and of propri- etary interests and spring paper, assets. Was double entry valued for this quality by its practitioners in biotechnology essays, its ®rst few centuries? In seeking to answer this question two opposing points of view are encountered concerning the role of the pro®t and loss account and the balance account in early double entry. On the essay the diary of anne frank, one hand are those who hold that these synoptic statements, expressing pro®t and capital in biotechnology essays, precise quan- titative terms, were highly prized end-products of double entry, that through their instrumen- tality the double entry system made possible or sharpened the research paper, so-called `rationalistic pur- suit of pro®t', and essays, that mainly in this way. . . the system was essential to the development of nascent capitalism. On the other hand, there is the more prosaic view that the pro®t-and-loss accounts and the whole process of balancing the ledger primarily served narrow book- keeping purposes related to the ®rst two qualities. . .. [I]f the ®rst point of research paper, view be accepted, double entry would have been both a manifestation of the spirit of environmental biotechnology essays, capitalism in research introduction, its formative decades as well as a propulsive agency furthering a signi®cant economic and cultural development (Yamey, 1956, pp.

8±9). Yamey is biotechnology essays, quite right that the evidence available on the use of DEB suggests a much more ``modest appraisal''. As we shall see, these DEB accounts produce feudal surplus, not capital and pro®t. Yamey explains the alcohol thesis statement, spread of DEB from Italy to Europe as ``largely the result of the in?uence of environmental biotechnology, treatises describing and maya research paper, explaining the system'' (Yamey, 1956, p. 9). In his ®rst paper he restricts himself to the books on DEB from 1494 (Yamey 1949, p. 100), in later work he examines 20 or so accounts prepared using DEB between 1655 to 1774 (Yamey, Edey Thomson, 1963, p. Environmental Biotechnology Essays? 180). What do these sources reveal about the calculative mentality of the merchants concerned? Yamey accepts the claim by all DEB text-book writers that regular and accurate bookkeeping was essential, but he rightly asks why this has to be DEB (Yamey, 1949, p. 105). He is also right to ask whether bookkeepers knew about the ``special properties'' of DEB, and if so does this prove it ``was valued speci®cally on that account, or that the balance account, for example, was specially drawn up to exhibit the ®nancial situation from time to time''? As he says, ``evidence from the texts. . . favours the conclusion that the accounts were not balanced regularly, but generally only on overcoming fear, when the ledger or journal was full, or when the environmental biotechnology, merchant wished to have a new set of books, or when some special circumstance required the formal closing of the statement, books'' (Yamey, p. Essays? 106). Yamey supports this conclusion in later work by examining eight account books, where he ®nds a complete lack of interest in using the accounts to calculate the silent paper, rate of return on capital, just as he ®nds this in the texts. Though instances to suggest the contrary may be found, most merchants of the period. . Environmental Biotechnology Essays? . did not use their bookkeeping, whether by double- entry or otherwise, to keep a regular and accurate check on their capital and pro®ts.

There is scant evidence of any attempt at hazards of deforestation, a precise calculation of biotechnology essays, pro®ts and capital. . . Hazards? Accounting practice, judged from the texts, does not suggest the `quanti®cation' of pos- sessions, the biotechnology essays, comparison of pro®ts and inves- ted capital, and the separation of the owner from his enterprise, which have been men- tioned as some of the more important ways in which accounting has contributed to eco- nomic rationalism. . .. The evidence is largely against the view that the merchants of the period required anything more from their ledgers and silent spring paper, journals than a clear and ready record of transactions for easy reference, and details of biotechnology essays, their cash, merchandise, and other assets bought and sold (Yamey, 1949, p. 110). However, Yamey neglects to ask whether lack of statement, concern for calculating the environmental essays, rate of return on capital arose because the persuasive essay penalty, early English text-book writers are attempting to sell their books mainly to. 338 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. top feudal merchants, and environmental biotechnology, only incidentally to paper, joint stock companies. He also fails to ask whether the merchants whose account-books he and others have analysed actually constitute a test of the biotechnology, sig- ni®cance of DEB to the appearance of capitalism, that is, whether his merchants were capitalists at all. Statement? Yamey does not question this, merely their use of DEB. For evidence, he relies on Ramsey's ana- lysis of four sets of Tudor merchant accounts (Ramsey, 1956). Ramsey concludes that, although ``the principle. and practice of keeping accounts was well estab- lished, it seems clear that in the great majority of cases these accounts were of a very simple nature, little more than lists of purchases and sales'' (Ramsey, 1956, p. Biotechnology? 187). This is exactly what Marx's theory predicts for hazards of deforestation feudal merchants, sim- ply the consumable excess of sales over purchases, income minus expenditure.

Not surprisingly, therefore, ``Even undoubted specimens of biotechnology essays, double- entry accounting were often crude by the best contemporary standards, and their aims were. . . rather diˆerent from those of modern book keeping'' (Ramsey, p. Write Essay Death Penalty? 187). Ramsey's four mer- chant's were all members of regulated companies. Thomas Howell was a member of the Drapers Company trading chie?y to biotechnology essays, Spain (1522±1527). John Johnson was a merchant of the staple of of deforestation, Calais (1534±1538). Thomas Laurence was a Merchant Adventurer (1565±1569).

Sir Thomas Gresham was a member of the Mercer's Company (1519±1579). Environmental? The other diˆerences from modern practice in their use of DEB provide further evi- dence that all have feudal mentalities. These are: (a) ``There was more than one trading account in the ledger. Alcohol Thesis? In each of these related purchases, sales and environmental biotechnology, expenses were recorded'' (Ramsey, p. 193). (b) No distinction is statement, made between the private aˆairs of the merchant and his business aˆairs, and essays, (c) there is either no capital account or no concern to calculate pro®t as the realised increment to capital. The feudal merchant organised his surplus. account as he organised his life into temporary, separate, ventures.

He thinks of these either as the venture of various commodities in particular mar- kets, or as the venture of particular commodities to various markets, and he accounts for them accordingly. ``All charges speci®cally related to spring paper, the. venture or commodity in biotechnology essays, question are debited to the account'' (Ramsey, 1956, p. 194). However, without quali®cation it is on overcoming fear of public speaking, misleading for Ramsey to add that ``the balance on essays, one of these accounts, after due allowance had been made for stock in hand, represented the net pro®t or loss on the commodity or venture in question'' (Ramsey, p. 194). As Yamey shows for later accounts (Ramsey provides no details), the pro®t or loss was simply cash receipts minus cash expenses with no attempt to adjust for accruals or to charge for ®xed assets (e.g. for the costs of warehouses or storage build- ings).15 Unlike the modern capitalist, the feudal merchant did not focus on pro®t, but on the con- sumable surplus of his household. Thus, ``no dis- tinction is maya angelou research, made between the private aˆairs of the merchant and his business, and the identi®cation of the two aˆected not only the environmental biotechnology, treatment of expenses, but also. . . the estimation of pro®t and write essay penalty, loss [sic]'' (Ramsey, p. Environmental Biotechnology? 195). It is therefore inap- propriate to criticise these accounts as ``show[ing] some confusion in their treatment of essay on overcoming fear speaking, expenses'', and to compare them unfavourably with the environmental, accounts of the on overcoming fear speaking, Aˆaitadi and the Borromeo Company, both family ®rms employing socialised capital.

It is likewise inappropriate to criticise the use of an account for all other miscellaneous gains and losses as ``simply as a dumping-ground for the items that the book-keeper could not ®t in any- where else'' (Ramsey, p. 195). The feudal attitude shows in Sir Thomas. Gresham's accounts, the only one of the four to biotechnology, even have a `capital' account. On Overcoming Speaking? All we ®nd there is the net of the opening entries of assets and environmental, liabilities, but excluding his `®xed assets' (manors, houses, lands). He only attempts to calculate his `pro®t' once. He does not transfer the result to the `capi- tal' account, and questions, from the capitalist viewpoint it would indeed ``be inappropriate to compare the environmental biotechnology essays, recorded net income with the value of the recorded net assets since this would overstate the silent spring research, rate of return on environmental biotechnology essays, capital'' (Ramsey, 1956, p. 196).

However, 15 When considering the question of whether it would be. possible to derive ®nal accounts from these merchants' incom- plete records Ramsey later admits that to do so would require. an ``allowance for silent spring research depreciation of stock or, of course, for environmental essays the. depreciation of ®xed assets'' (Ramsey, 1956, p. 199). R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 339. from Marx's perspective this is not a valid criti- cism of his accounts as the rate of return on capi- tal employed is not part of the calculative mentality of feudalism. As Ramsey admits, these characteristics of Tudor merchant accounts ``sug- gests they were intended to serve purposes rather diˆerent from those of a modern double-entry system'', particularly ``the calculation of maya angelou research introduction, pro®t and loss'' (Ramsey, p. 196). Environmental? If so, Ramsey is again unnecessarily critical of Gresham because, for example, he ``habitually anticipates pro®ts, credit- ing the `Damage and Gain' account with rent payments six months before they are due and entering interest payments in it at the time the loan is made'' (Ramsey, pp.

197±198). Ramsey comes near to seeing the feudal mentality in his surmise that ``It might be inferred that Gresham was more concerned with having a suitable record of moneys due to him than with calculating his pro®t accurately'', that is, a record from which he could estimate his consumable income. He also comes close in his suggestion that most merchants calculated `pro®t and loss' by a simple comparison of the opening and closing `values' of their assets, presumably their net realisable values, what Ram- sey calls the ``increase or decrease in his net assets''. Nevertheless, he sees this idea of surplus as ``a failure to understand and make use of the particular advantages of the new technique of double-entry'' (Ramsey, p. 201). However, as he says himself, if this was the calculative objective ``the use of essay on overcoming fear of public speaking, double-entry was a quite unnecessary complication, since all the book-keeping informa- tion necessary for an inventory could be derived from a single-entry system with a cash account and personal accounts''. Certainly, therefore, ``It must be suspected that those English merchants who did adopt double entry in the sixteenth cen- tury did so without any clear idea of the advan- tages [sic] to environmental biotechnology essays, be derived from essay questions about the diary of anne frank, it'' (Ramsey, p. 198). They may, perhaps, have adopted DEB to display their modernity, or because they happened to learn this method of bookkeeping on their travels.

However, it again reveals a misunderstanding of the feudal mentality to suggest that most mer- chants did not use it because it was not cost-eˆec- tive: ``since most merchants could obviously well aˆord to do without it, it is hardly surprising that. it was not widely adopted'' (Ramsey, p. 198). Yet, as a historian, Ramsey is clearly unhappy with this view for he implies, rightly from our perspective, that DEB was irrelevant to the calculative men- tality of feudal merchants as there was no social pressure on them to calculate the rate of return on capital. As he says, ``the distinction between business and private aˆairs would have seemed meaningless to a sixteenth century merchant, who was not accountable to anyone but himself'' (Ramsey, p. 201). Yamey studies eight double-entry account- books of individual merchants from the environmental, middle of the seventeenth century to the late eighteenth cen- tury in three later papers (Yamey, 1959, 1960, 1963).16 It is predictable that even in about of anne frank, the eight- eenth century, just as the feudal landlords who continued using charge and discharge even though their tenants were capitalistic, great merchants and ®nanciers who retain feudal power carry on accounting for the consumable surpluses of their households.17 This appears to be what Yamey ®nds. For these great men, ``The balancing process. . . was mainly concerned with more narrowly-de®ned bookkeeping purposes, and the calculation of pro®ts, for example, was probably an unimportant by-product'' (Yamey, 1963, p. 187).18 Again, there was much ``mingling of busi- ness and private entries'' in essays, the pro®t and loss account. There were infrequent balance accounts; little attention to accruals; the anticipation of. 16 These are: William Hoskins (1655±1667), a merchant who. lived in research paper, Cherbourg; Sir John Banks (1627±1699), a wealthy.

merchant-cum-landowner, member and later governor of the. EIC; Sir Robert Clayton and John Morris (1669±1680), scri- veners of the City of London, both aldermen; Sir Dudley North. (1641±1691), Turkey merchant; Sir Charles Peers (1689±1695) member of the Salters Company; Richard du Cane (1754± 1758), MP and director of the Bank of biotechnology essays, England and Peter du. Cane (1713±1803), also director of the Bank of England and.

director of the EIC, and angelou introduction, William Braund (1758±1774), mer- chant, shipowner, and shipping insurer, director of the EIC and. of the Sun Fire O?ce. One is a partnership of two people ? Sir. Robert Clayton and John Morris ? who acted as one. They.

lived together and shared expenses, never dividing pro®ts. 17 Although examples of thoroughly modern uses of DEB. appear, particularly in essays, the eighteenth century. For example, the. capital account of Braund (Yamey, 1963, p. Alcohol? 191). 18 Note, however, we shall see that for Sir John Banks, at. least, Yamey's statement is environmental biotechnology essays, too sweeping. 340 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. pro®ts; few merchandise accounts; no standard practice in valuing ®xed assets; and revaluation surpluses on ®xed assets were taken to pro®t (Yamey, pp. Angelou? 191±197).

Yamey concludes, ``In the environmental, valuation of ®xed assets, as in the allocation of revenues to alcohol, accounting periods, there was no con- sistent or rigorous application of any clear concept of environmental biotechnology, periodic pro®t or income, or of any single set of research paper introduction, accounting procedures'', or for the treatment of bad and doubtful debts (Yamey, pp. 197±198, 200±201). Environmental Essays? However, as he himself says, ``Not being responsible to anyone else, the owners were obviously at liberty to please themselves'' (Yamey, pp. Write Persuasive Death? 189±190) ? or, as a Marxian historian of accounting would say, at liberty to please their feudal mentality. Thus, Yamey does not criticise the merchants or their accounting. He merely criticises those, like Sombart and environmental essays, Weber, who believe that DEB has made a signi®cant contribu- tion ``to the solution of problems of business organisation and administration'', by which he means ``useful for business decision-making within th[e] enterprise'' (Yamey, 1964, p. Essay About The Diary Frank? 119).

Yamey is clearly right that the realised rate of return on essays, capital is not useful for investment decision-making, and DEB is not necessary to produce it. Never- theless, the foundation of his conclusion, unwit- tingly shared with Weber, the view of neo-classical economics that the primary role of accounting in modern capitalism is to provide investors with useful information for decision making, is highly questionable (Bryer, 1993b, 1999). Clearly, an obsession with the rate of return was. not an inevitable corollary of merchant capital. However, for socialised capital the rate of return should become the central focus of accounting. The major example is the EIC that appears to have introduced DEB in hazards of deforestation, the 1630s to meet demands by the generality of its investors for cal- culations of the feudal rate of return on their capital whenever they wanted. We consider this in the following section. Other evidence comes from a survey of seventeenth century merchant accounts by Grassby (1969). In the ®rst half of the seventeenth century, socialised merchant capital was rare.

It therefore again comes as no surprise that ``Genuine double-entry bookkeeping was extremely rare in practice, balancing was highly. irregular, and businessmen who liked to watch the progress of their fortune simply produced inven- tories, at intervals, and biotechnology essays, compared them to ascer- tain their rate of accumulation'' (Grassby, p. 748). By genuine DEB Grassby means its use to calcu- late the modern rate of return on capital employed. As he put it, ``The rate of pro®t should represent the net annual rate of essay fear of public speaking, return on capital, invested solely in the commodity trade, before deductions for personal expenditure and interest payments on borrowed capital, and after allowance has been made for business overheads and capital depre- ciation'' (Grassby, p. 724). As from our perspec- tive these merchants were unlikely to environmental essays, really subsume labour under capital, not surprisingly he found it ``impossible to produce. Of Public? . . pro®t rates on such rigorous lines, because so few ledgers are suitable for modern cost analysis'' (Grassby, p. 724). Biotechnology Essays? Nevertheless, he provides us with more evidence that most, but not all, of the ``scores'' of seventeenth century merchants accounts he exam- ines are individual feudal merchants who focus on feudal surplus. Many merchants did not keep an account of stock or distinguish between accounting periods. In the seventeenth, as in the sixteenth century, they were content with sporadic inventories of stock at angelou paper, the beginning of essays, each ledger. George Warner, 1639±40, had an ela- borate Pro®t and Loss Account, in which pro®ts were clearly distinguished from inter- est, but it also included personal expenses, was never balanced, and meandered for sev- eral years.

Henry Hunter, in 1666, made an inventory of all his goods, money and debts owing, and took his surplus to stock, but between 1679 and 1698 he relied entirely on his Pro®t and thesis statement, Loss Account. Biotechnology Essays? In many ledgers, income appears in Pro®t and Loss without an of deforestation entry in the capital account, and though spe- ci®c trading accounts were usually balanced and carried to Pro®t and Loss, the balance of the latter is not always carried to the account of biotechnology essays, stock. . .. Nor can the balance on Pro®t and essay the diary of anne frank, Loss be safely regarded as trading pro®t. Most merchants did not distinguish commer- cial from other investments, private from. R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 341. business expenditure, or gross from net returns. . .. [T]he value of assets was rarely (except with stocks) related to market prices.

Capital costs and overheads were usually ignored and biotechnology, no provision was made for depreciation of ®xed assets or for amortiza- tion (Grassby, 1969, pp. Spring Research Paper? 722±723). Grassby's complaints of most merchants of the seventeenth century reveals only that the domi- nant idea of pro®t remained feudal, consumable surplus. Most merchants did not have the environmental biotechnology, rate of essay, return on capital within their calculative men- talities. However, unlike the ®fteenth and six- teenth century, when a capital account usually did not exist, `some' if not `many' seventeenth mer- chants did have a capital account. These mer- chants could have calculated the feudal rate of return on capital. Some, Henry Hunter for example, by taking his surplus to stock, appeared to go a step beyond the feudal rate of return towards calculating the modern rate of return on capital. From Grassby's details it appears that those mer- chants who could calculate the essays, feudal rate of of deforestation, return on capital from their accounts had connec- tions with socialised capital. Essays? These connections are only suggestive. The socio-economic background of these merchants and their capital requires detailed research. George Warner, for example, did not have a capital account, and of deforestation, it appears from the lists in Rabb (1967, chapter III) that he did not invest in joint-stock companies.19 Henry Hunter, by contrast, did have a capital account and was a member of the Levant Company, which formed as a joint-stock company, and had close connections with the EIC.

Another example is ``Charles Blunt [who] valued all his assets annually'' (Grassby, 1969, p. Environmental? 723), who was both a privateer and an investor in the Spanish Company (Rabb, p. 248). Sir John Banks' accounts are almost impeccable, his only sin appears to be the failure of his ledgers to ``not clearly separate capital. gains from trading pro®ts and ®nancial deals'' (Grassby, p. Questions The Diary? 723). Besides being a New Merchant Adventurer, Sir John was an investor in joint- stock companies for the colonisation of Ireland, the companies for the North West passage and the Bermuda Company (Rabb, p. 239). Richard Archdale, of whom Grassby notes the following, is also a good example: ``Between 1631 and 1633, he had most of his capital in wine, cloth and sugar and, except for a share in environmental biotechnology essays, the second Indian joint- stock, little out at interest. His annual average pro®t [sic] for these three years was 7.7% and the ®gure is exact, because he balanced his Pro®t and Loss account annually and transferred the balance to a stock account'' (Grassby, p. 727). Silent Spring Paper? Richard Archdale was a privateer, an investor in the EIC, the French Company, and the Spanish Company (Rabb, p. 235). By contrast, in the accounts of environmental biotechnology essays, Sir Thomas Cullum, the ``capital at his disposal is vague'' (Grassby, p. 727), and Rabb does not list him as an investor or participant in any joint- stock company. In Marx's theory the commercial revolution. culminates in the mid-seventeenth century bour- geois revolution in write persuasive essay death, which the rate of return men- tality overthrows the feudal surplus mentality. The next section provides a detailed history of the development of accounting within the EIC on this critical element.

Only by understanding the history of its accounting can we see that within the EIC there was, as Marx puts it for society in general at this time, a ``contradiction and antithesis between, on the one hand, the relations of distribution. . Environmental Biotechnology Essays? ., and, on the other hand the productive forces'', here the social forces of trade. About The Diary? As Marx says, in these circumstances ``A con?ict then sets in between the material development of production and its social form'' (Marx, 1981, p. 1024). The outcome of this con?ict within the EIC was vic- tory for a social capital. 3. The bourgeois revolution. In Part one we saw that many historians think Marx claimed there was a class of environmental essays, modern capi- talist farmers by the end of the sixteenth century. Essay About The Diary Frank? Until the biotechnology, 1960s this assumption underlay the. 19 Rabb lists ``over 6300 people in the various [joint-stock]

ventures that were launched between 1575 and 1630'', which he. estimates accounts for on overcoming of public speaking ``some three-quarters of the investors of. the period'' (Rabb, 1967, pp. 26, 11). Thus, his list is biotechnology, not. exhaustive, and the suggestions based on it are tentative. 342 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381.

commonly accepted Marxist explanation of the religious and political con?icts of the maya research paper, seventeenth century that culminated in the revolutionary civil wars of the 1640s, the Commonwealth and, ulti- mately, the Glorious Revolution of 1688 (Brenner, 1989). Environmental Essays? Both Marxists and non-Marxists accepted the implication of this assumption, that the con- ?icts arose because a moribund feudal aristocracy thwarted a rising class of essay on overcoming, capitalist farmers and manufacturers. Biotechnology? However, evidence that by persuasive essay, the later sixteenth century the environmental essays, aristocratic landlord class was thriving on in?ated rents undermined this explanation (e.g. Write Persuasive? Stone, 1965). Given the landlords' and environmental biotechnology, state's capitalist outlook, in this interpretation of introduction, Marx there is no socio-economic reason for either the scale or intensity of the biotechnology, con- ?icts that ensued (Brenner, 1989, 1993). No such problem exists for paper our interpretation of Marx's theory in which farmers and lords were still over- whelmingly only formally capitalistic, and their mentalities still in potentially unstable transitional forms. In our theory the socio-economic basis for the con?ict was feudal domination of overseas trade. We saw in Part one that Brenner (1985a,b) thinks there were capitalist farmers and lords in the sixteenth century. He also thinks the environmental, merchant elite of the sixteenth and seventeenth century were capitalists. From our perspective Brenner (1993) clearly portrays the feudal nature of the elite overseas merchants, emphasising that their mono- poly rents were only alcohol thesis, possible with state backing.

As he says, the company merchants' ``pro®ts [sic] were. . .. not only independent of any direct parti- cipation in capitalist production [sic], but were. Environmental Biotechnology Essays? . . dependent on the political organization of their economic activity'' (Brenner, 1993, pp. 668±669). Silent? He highlights the challenge posed by the new merchants who grew from strength to strength during the early seventeenth century. However, in his view the new merchants' interest in production is the only diˆerence between them and the com- pany merchants. Brenner's complaint of the tradi- tional explanation is biotechnology essays, its ``conception of the diary of anne, capitalism as virtually equivalent to commercial society. . . and of the essays, commercial classes as undiˆerentiatedly capitalist'', whereas in his view ``the `commercial classes'. . . [were] far from uniformly capitalist'' (Brenner, p. 649). In other words, the merchant elite were capitalist except for their disregard of production? Why else would Brenner ®nd it ``ironic. . . [that] there remained in maya angelou paper introduction, the very con- stitution of the merchants property and, indeed, their whole approach to commercial development on the basis of that property, a critical, irreducibly politico-jurisdictional element of the essays, sort that had long been transcended in the property of the landlord class'' (Brenner, pp. Angelou? 669±670)?

In other words, why should Brenner ®nd it ironic that the elite merchants were feudal in Marx's sense unless he thinks they are essentially capitalist? In Marx's theory, the con?ict driving the bourgeois revolu- tion is the commitment to `politico-jurisdictional' surpluses in the face of socialised capital demand- ing an equal return for equal capital. However, in Brenner's explanation the environmental, feudal merchants appear merely old-fashioned, out of step with the capitalist reality emerging around them, but not fundamentally hostile to it. I do not dispute Brenner's history of the con?ict.20 However, I do dispute his understanding of its socio-economic foundation, and his representation of the con?ict within the EIC, for him an exemplar of the silent research, forces opposed in the con?ict. As he says, on the one side the EIC's ``board of directors. . . was a virtual representative institution for London's greatest merchants''.

On the other side was Parliament, their ``natural opponents'', ``an amalgam of grower, manufacturing and outport interests. Environmental? . . [with] an spring understandable desire for freer trade and thus for essays the weakening of the London merchants' companies and privileges'' (Brenner, pp. 202±203). However, as we shall see, it was not a weakening. 20 In terms of Marx's theory, in Brenner's account a ®nan- cially straightened Crown, sole possessor of thesis, military force, protects but milks the company merchants, whose surpluses.

sustain its con?ict-generating feudal posture within its formally. capitalistic shell. At a critical juncture, when Parliament's. capitalistic reforming edge, egged on by the new merchants and. their landed supporters (the second earl of Warwick, in environmental biotechnology, par- ticular), becomes threatened by the Crown, Parliament's new. merchant supporters call on their allies in London. Angelou Paper Introduction? Physical. con?ict ensues as previously solid support amongst the essays, landed. gentry against the king collapses on the issue of `law and order', many reverting to a feudal political coloration of their formally.

capitalistic outlook (see: Brenner, 1993, pp. Essay Fear? 638±716, for a. R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 343. of these companies and privileges that the major- ity of the environmental biotechnology essays, EIC's investors demanded, but their abolition. To go beyond Brenner it is necessary to explore. the accounting signatures of the elite merchants and the new merchants, running up to, during, and paper, after the intense con?icts of the 1640s. In a previous paper I hypothesised that the spread of DEB in northern Europe followed the advance of socialised capital in trade.

I suggested a suitable test would be whether the biotechnology, EIC ``eventually introduced double- entry bookkeeping to foster the socialisation of their capital'' (Bryer, 1993a, p. 136). What follows is a case study of the development of accounting in the EIC, from its formation under Royal Charter in 1600 to maya angelou research paper introduction, the grant of its Commonwealth Charter in 1657, and the immediate consequences for accounting, consistent with this hypothesis. Although only two of the EIC's ®nancial state- ments have survived from 1600 to 1663 ? none of its journals and ledgers have survived (Chaudhuri, 1978, p. Biotechnology Essays? 413) ? most of its court minutes have. Maya Angelou Research? In the minutes of environmental essays, its many meetings there is of deforestation, much previously unanalysed material about the develop- ment of its system of accounting.21 I use them and other materials to trace the ?owering and ultimate resolution of the contradiction between the biotechnology, social forces and of deforestation, relations of environmental biotechnology essays, trade embodied in the EIC's founding constitution, its bourgeois revolu- tion, through a history of its system of accounting. 3.1. The bourgeois revolution in the English East India company. Brenner (1993) shows that a major cause of the seventeenth century con?icts was who would reap the rewards of the silent spring paper, very promising Eastern trades. The King claimed his absolute feudal right to tax.

foreign trade at will. Supporting him were the elite feudal merchants who, with the environmental biotechnology essays, grant of a Royal monopoly and privileges, regulated the trade in their own and Royal interests. Opposed to this interest was a `commercially minded' landed class represented in Parliament. Alongside them were the lesser gentry, yeoman farmers, independent new-merchants trading with North America and the Caribbean, successful ships' captains, shop- keepers and manufacturers, and others, the `gen- erality' with money to invest, for whom feudal prerogative barred full participation in the Eastern trades. The Levant Company and the EIC, the so- called Levant-East India Combine, dominated the Eastern trades. Although these merchants wanted commodities to of deforestation, trade on their own account, and biotechnology, they would have preferred a regulated company, given the scale of investment required and the risks involved, they invited subscriptions. As its promoters said, ``for that the trade of the thesis statement, Indies, being so far remote from environmental biotechnology essays, hence, cannot trade but in a joint and united stock'' (Sainsbury, 1964a, p. xxxvii).22. To accommodate the essay of public, interests of the merchant elite, the environmental biotechnology, charter of the EIC created a hybrid between a joint stock company and a regulated company. As Scott says, ``while intended primarily for a joint stock body, [it] has many expressions that would be more appropriate for a regulated one'' (Scott, 1951, vol.

2, p. 97).23 In particular, its organisation as a series of separate, terminable stocks paying divisions of both the surplus of spring paper, commodities and cash and the capital advanced, and the freedoms granted to its members to trade. 21 The major source are abstracts of the Company's Court. Minutes from 1599 to biotechnology, 1663 prepared and calendarised by Noel. and Ethel Sainsbury. The EIC held a periodic `General Court' of. all the membership and `Courts of Committees' that met as.

business dictated. A 'Committee' was an individual member of. the Company elected to a position of responsibility for `com- mitting' the essay penalty, Company to acquiring bullion, building and environmental essays, repair- ing ships, garnering provisions, selling merchandise, and persuasive, for. running docks and warehouses, etc.

Collectively, the Governor. and the Committees are called the `directors' or `directorate'. 22 Apart from the biotechnology, risks of long ocean voyages and trading in. hostile parts, the adventurers knew they would be challenging. Dutch and Spanish±Portuguese interests. The Dutch East India. Company emerged in 1602 when the States±General amalga-

mated the many associations formed throughout the United. Provinces into a joint-stock company. A central board of. representatives came from the subscribing States in proportion. to their subscriptions, which came overwhelmingly from the. great merchants of Amsterdam (Hunter, vol.

1, pp. 233, 237± 240). Unlike the EIC, the Dutch had a `seminational character' and its objectives were colonisation and questions about frank, conquest, as well as.

trade, the sole preoccupation of the English merchant elite. 23 It is an oversimpli®cation to environmental essays, say that the EIC was a joint- stock company (e.g. Brenner, 1993, p. 22; Clay, 1984, vol. 2, pp. 344 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. on their own account. The EIC's constitution embodied a fundamental con?ict of interests. It gave the elite merchants the opportunity of mak- ing pro®t at the expense of the generality.24 The primary interest of the great feudal merchants who provided its Governors and questions, Committees was acquiring commodities cheap to environmental biotechnology essays, sell dear on persuasive, their own account. For the generality the Company was simply a form of monetary investment (Keay, 1991, pp.

25±26). Ideally, from the point of view of the elite, the Company operated as follows. The elite and the generality pool their money. The ships leave with money and return with commod- ities. At the end of each voyage the merchant elite take out their subscriptions as commodities, and their share of the essays, surplus of commodities over maya research, those sold to cover the environmental, Company's expenses and charges. The Company sells them the essay the diary frank, remaining commodities to pay its expenses and environmental biotechnology essays, charges, and to repay the generality their subscriptions and their share of the surplus in money. All these transactions are at wholesale prices. The merchant elite sell their commodities in England and in Europe (including the Levant) at retail prices and make another surplus.25 It was clearly in the interests of these merchants that ``some of the distributions were made in commodities which were rated at the wholesale price or below it. Write? It follows that the adventurer who accepted such a division had the opportunity of environmental biotechnology, making a further pro®t on the realization of it'' (Scott, vol. 2, p. 99, emphasis added).

It was also clearly in the inter- ests of the generality that the commodities acquired were sold at on overcoming fear of public speaking, the highest possible price, and that payouts should be in cash to avoid high transactions' costs. Environmental? In what follows I argue that successive changes. in the Company's system of accounting were responses to this escalating con?ict of interest between the generality and the merchant elite. These changes mark stages in a revolution in its social relations through transitional forms, from a feudally dominated company in 1600 to a capita- listic company in 1657. The developments ana- lysed here are (i) the introduction of persuasive penalty, capital accounting from 1614; (ii) the formalisation of capital accounting in the Company's Standing Orders or Lawes in 1621 requiring the auditors to certify the accounts were `fair' and `true' (Lawes, 1968); (iii) the apparent introduction of DEB in the early 1630s to allow the generality to environmental, have an research paper `exact balance' whenever they wanted; (iv) the introduction of an environmental biotechnology agreed system of management accountability by the late 1630s and early 1640s; (v) the declaration in 1657 that dividends were to be paid from thesis, pro®ts. 3.2. Establishing the East India trade.

The EIC started life on the 31st December 1600. Its charter incorporated 219 knights, aldermen, and merchants as the Governor and Company of Merchants of London trading into the East Indies with a 15-year monopoly of all trade from the Cape of Good Hope to the Straits of Magellan. The Company was to annually elect a Governor and 24 Committees who were ``jointly to have the direction of the environmental biotechnology essays, voyages, the provision of shipping, and merchandise'' (Sainsbury, 1964a, p. 117). Although times were bad, and some subscriptions were di?cult to collect, the ®rst voyage, underway in 1601, raised ?68,373, a sum much larger than any so far ventured in the East Indies trade. Maya Angelou Research Paper? An attempt that year to raise subscriptions for a sec- ond voyage as a separate stock failed.

The ships of the environmental, ®rst voyage returned in 1603. The ships of statement, a second voyage eventually set out in 1604 and returned in 1606. A third voyage sailed in 1607. After 1608 a ?eet went to India every year. The Company liquidated the ®rst voyage in 1609. In combination with the second it produced a divi- sion of an encouraging 195 per cent, the return of. 24 Because the feudal merchants had a Royal monopoly of. the wholesale trade they could also make pro®ts at the expense. of both shop-keeping retailers (some of whom were investors in. the Company) and the new merchants. ``The shop-keeping. retailers. . . found themselves directly opposed to the whole-

saling company merchants as an immediate result of the latter's. politically buttressed position, not only because of the in?ated. sale price of the [company] merchants' goods made possible by. their government sanctioned company privileges, but also. because of the retailers' exclusion from almost the entire ®eld of. overseas trade'' (Brenner, 1993, p. Environmental Biotechnology? 685). 25 Initially, investors also sometimes wanted and maya research paper introduction, took some. of their capital and share of the surplus as commodities, although increasingly most preferred money, as we shall see. R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 345.

both the capital and the surplus `clear of all char- ges'.26 The surplus on the third voyage when combined with the ®fth was 234% (Sainsbury, p. xliii). Having established the trade and demon- strated its potential, in 1609 the Company obtained a new charter from James I that gave it ``the whole, entire, and only trade and tra?c to the East Indies''. ``This new charter gave such encouragement to the Company that they imme- diately set about to build the environmental essays, largest merchant ship in England'', which the King named Trades Increase (Sainsbury, pp. xlv±xlvii). By 1613 there had been 12 voyages, all but one of which were very lucrative, and there was ``new life put into the trade'' (Scott, 1951, vol. 2, pp. Write Penalty? 123±125). Instead of a thirteenth voyage, separate voyages were abandoned; the essays, First Joint Stock was formed to run for four years; and thesis statement, during this period ``the East India Company was. . . active in increasing its trade, and extending the essays, basis of its operations by the settlement of factories wherever their ships arrived and permission could be obtained'' (Sainsbury, 1862, p. xliii).27 Between 1616 and 1617 a Second Joint Stock for eight years raised ?1,629,040 from 954 persons including ``the great- est part of the Privy Council, the nobility, the judges, and gentry'' (Sainsbury, 1964b, p. 185), the largest joint stock raised to that point. The Dutch Company operated with a capital of around ?1m. By 1620 there was a pattern of interrelated, tri- lateral trade exporting bullion and importing com- modities from the Indies, re-exporting commodities to Europe and re-importing bullion, and the `coun- try trade' based on maya research introduction, the exchange of Indian textiles for spices. A precondition for its success was the superior ®ghting abilities of its merchantmen.

The early joint-stock privateers had found the man- oeuvrability of agile, medium-sized ships more than compensated for their smaller ®re-power compared with the Spanish and Portuguese juggernauts. Unable to buy all the ships required, the Company set up two shipyards on the Thames. By 1620 it had. become one of the largest employers in the London area, also setting up iron foundries to make anchors, chains, nails and biotechnology, other ironware, a spinning house manufacturing cordage, andmany stores for timber, canvas and provisions. Persuasive Essay Death Penalty? The Company also held the gunpowder patent, imported raw materials and operated mills for its production. After 1620 the Company's fortunes declined. By. this time, increased Dutch competition and dis- honest factors had left its aˆairs in India `a bleed- ing'.

To make matters worse, 1620 saw the start of a general crisis in England, and many of its lenders demanding repayment of their loans. The Com- pany's ®nancial situation became so bad that in November 1621 it was temporarily unable to repay it debts. At this time the First Joint Stock was winding up. Though its ®rst two voyages had been successful, the remaining were less so, the total division ultimately being a relatively modest 187.5%. In September 1623 the generality reacted badly to a call of ?200,000 to reduce the environmental, debt, demanding instead return of their capital. In 1624, following the attack by the Dutch on the Com- pany's factors at Ambon (in the statement, Molucca islands), and little hope of reparations, the ®nancial di?- culties of the Company became acute. Many adventurers refused to environmental essays, pay calls because ``the greater part of the existing stock was lost, or at maya angelou research paper introduction, least not recoverable without further expenditure'' (Scott, 1951, vol. 2, p. 108). Having invested heavily to establish the trade with the East Indies, after 1620 the main task of the Court of Committees was to ``persuade the General Court to continue the trade in the face of a series of environmental, crises'' (Chaudhuri, 1965, p. 18).

As an anonymous Committee said in 1622, ``since the Company are entered into and engaged in a great charge both for their Moluccas trade and of their 30 sails of shipping now abroad, that therefore such necessary supply may be sent yearly as may support this charge which will otherwise consume the principal'' (Chaudhuri, p. 63). Central to the directorates' attempt to persuade the generality is the development of a system of accounting for its capital. However, ®rst the Company had to recognise capital as an inde- pendent social entity, and this coincides with the ®rst deepening of the socialisation of its capital, the essay questions, formation of the First Joint Stock. 26 What these `charges' might have been is considered in. detail later. 27 `Factories' were persons appointed to live in the East and. arrange the environmental, purchase and safe storage of commodities for.

shipment to England. 346 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. 3.3. The First Joint Stock and accounting for `capital' The decision to merge the early separate voyages into the First Joint Stock in 1614 meant that for the ®rst time the company had a single capital in which all investors had an interest. This move may explain a change in the company's terminology. From 1614, instead of the word `stock', the company began to use the word `capital'.

On 20 September 1614 the court minutes call a payment to investors a ``divi- sion of ®fty on the hundred''. On 6 December they call it a division of a ``half-capital'', and essay on overcoming fear of public, two weeks later they refer to it as a ``capital in money''. After 1614 ``payments expressed in terms of one or more `capitals' are frequent'' (Scott, 1951, vol. 2, p. 157). As Scott says, ``The introduction of the term by environmental biotechnology essays, the East India company into their minutes was a recog- nition of a practical di?culty, arising out of the dif- ferent signi®cations in which the persuasive penalty, more usual stock was used'' (Scott, vol. 2, p. 158).

In the environmental biotechnology, regulated companies stock meant both the money advanced and the commodities it bought. A joint stock com- pany breaks the link between the stock (money) advanced by an individual, and his or her claim to the commodities it acquires. Worse, if it was neces- sary to borrow, which for the EIC it was, the term stock now had three possible meanings: (i) the money advanced by an individual, (ii) the commod- ities acquired with it, and (iii) the total of the money advanced to the enterprise. As Scott says, ``The tendency towards confusion became accentuated, when, on the foundation of the First Joint Stock, `stock' acquired yet a[nother]. meaning, namely as standing for a share of essay, ?100'' (Scott, vol. 1, p. 158). To resolve this confusion the word capital began to mean the environmental biotechnology essays, total money advanced.

As Cannan says, this was the generally accepted meaning of the word at this time. It derived from the Latin capitalis (the substantive meaning of which was ``head'' or ``chief ''), the ``chief sum of money dealt with in a particular business'' (Cannan, 1921, p. Maya Angelou Paper Introduction? 469). If this was the meaning attached to the word. capital in the EIC, it reduced confusion by accu- rately describing its existence as an essays independent social entity. The word came with the formation of the First Joint Stock. Essay? Nevertheless, the idea of capital as the total money advanced appears to have provided the ground rules for winding up. and amalgamating earlier voyages. Biotechnology Essays? In order to do this, it was necessary ``to transfer certain unreal- ized property belonging to it to a later under- taking. [For example] `the remains' of the ®rst and second voyages were purchased at a valuation by the third, and those of the ninth voyage by the First Joint Stock'' (Scott, 1951, vol.

2, pp. 103± 104, emphases added). The introduction of the ``rather exotic'' word capital (Cannan, 1921, p. Of Deforestation? 473) appeared to indicate that the investors' money was of supreme concern. If so, the valua- tion of `certain unrealized properties' meant the cost of commodities expected to environmental, be recovered. This was certainly the essay on overcoming, common bookkeeping meaning of the word `remains'. As John Mellis put it in his work on DEB in 1588, ``The remaine is the net rest, substance or capital of the owner'' (Scott, vol. 1, p. Biotechnology? 60), or net assets or net worth as we would say today.

Clearly, as Scott says, ``There would have been no gain in the adoption of `capital' as a term of statement, accountancy, unless it were used in its natural meaning'' (Scott, vol. 1, p. 159). In the good times up to environmental biotechnology, 1620 the amalgamations. go smoothly (Scott, vol. 1, p. 162) even though the accounting system is primitive (e.g. Sainsbury, 1964a, p. 155). Hazards? However, to manage the con?ict between its directors and its investors, which ?ared with the coming of adversity from around 1620, required that the independent capital for which the directorate were accountable be made ever more manifest in environmental, the Company's accounting system. 3.4. The ®rst `disturbance' and the lawes of accounting. On 2 July 1619 the Court minutes note a ``disturbance''

attributed to `gentlemen who, having been taken into the company by courtesy, do aim to get all the government into their hands', which is a business proper only for the diary of anne frank merchan- ts. Biotechnology Essays? . Write Essay Death Penalty? . Desire of the generality to have auditors chosen from among themselves; resolved to oˆer four or six, as they please, `as a means to essays, take away all exceptions, and to dash and quell all other plots, because nothing is done by the company but will justify itself '. . .. R.A. Bryer / Accounting, Organizations and of deforestation, Society 25 (2000) 327±381 347. Speech of the Governor; as to the desire of environmental biotechnology, many of the generality to have the elections in a diˆerent manner than formerly; also as to the dissatisfaction with their accounts (Sains- bury, 1964b, p. 282). The generality elected six auditors. One of them was Henry Robinson, future political indepen- dent, and supporter of the new-merchants (Bren- ner, 1993, p. 398). At the introduction, end of biotechnology, July 1619 the generality pass a resolution ``concerning the gen- eral auditors, and how to proceed with the accounts''. In August they further resolved to have ``the assistance of the other auditors'' (Sainsbury, 1964b, pp.

283, 285, 287). In early December the maya angelou paper, Court minutes noted ``Negligences in the accounts discovered by the general auditors''. On 10th December, the generality's auditors become involved, and con?ict ensues. ``Robinson's request to biotechnology, take some of the alcohol statement, company's books to his house denied''. Environmental Biotechnology Essays? However, on the 15th ``Henry Robinson [was] allowed to take home two books of his own drawing out'' (Sainsbury, pp. 330±331). By the end of the month the minutes note discussion ``Concerning. . . the auditing of the accounts by the general auditors. Lanman's and Robinson's methods of keeping the accounts; accusations and counter accusations. Essay On Overcoming Fear? . . opprobrious speeches of Robinson against Lanman'' (Sainsbury, pp.

330± 331).28 On the 21st January 1620 the minutes note ``Robinson's desire to see the treasurer's general cash book'' (Sainsbury, p. 345). At the end of January 1620, Robinson states his ``objections and environmental essays, remarks'' on the accounts: ``he asserts that there be debts to write persuasive, the amount of 50,000 l. due to the company''. Environmental Biotechnology? In other words, that the company had understated the thesis, surplus by ?50,000. Environmental Biotechnology? For the com- pany, Sir Dudley Digges, backed by Sir John Wolstenholme, gave his ``opinion that the busi- ness of the Company is carried on fairly,'' but ``Mr. Mellyn, of a contrary opinion,. Spring? . . [claimed] an error of biotechnology essays, 100,000 l. in the ®rst joint stock, which caused many to sell themselves out of the penalty, adven- ture'' (Sainsbury, p. 348). Essays? Sometime during 1621. The Lawes or Standing Orders of the East India Companywere published and adopted. Maya Angelou Research? These Lawes included, amongst other things, an Order and Method that the Accomptants Generall shall observe and performe in the Mannaging and digesting the Accompts of the Company. The Order and Method describe a single-entry system of accounting for capital. Although there is nothing in the minutes to biotechnology essays, explain the motive for publishing the Lawes of accounting at this time, the continuing con?ict over alcohol, the accounts and the seriousness of the accusations provides a plausible explanation.

It is also not clear whether this system was new or made explicit what already existed. A brief analysis reveals their foun- dation in the feudal idea of surplus as the excess of environmental biotechnology essays, income over expenditures, and the absence of any concern with the rate of return on capital. The Order required the paper, Accountant General to. keep two sets of journals and biotechnology essays, ledgers. One set, the Accompts Proper, provided a summary of the state of the write persuasive, capital. The other, the environmental biotechnology essays, Accompts Currant, provided a detailed catalogue and summary of the movements of capital during the hazards, year, in which the clerks entered and digested ``all manner of imployments and returnes''. The system focused on the Voyages outwards, grouped according to their ``Stocke generall'', or Joint Stock (at this point, both the First and Second Joint Stock were running together). In the Accompts Proper were four sets of `Bookes': a set showing the state of environmental biotechnology, aˆairs with each adventurer; accounts detailing the capital at sea; accounts detailing the capital sent to, earned, and returned by spring, the factors, and biotechnology essays, the pro®t and loss accounts of each voyage. Of Deforestation? For each adventurer an biotechnology essays account recorded his or her subscription for particular voyages, the actual contributions of capital, the entitlement to divi- sions and any payments.

The capital at sea accounts, ``every yeares totall imployment sent to Sea'', summarised from the Accompts Currant the merchandise, the questions the diary of anne frank, ships and their victualling and their share of the environmental, general overheads, sent out each year for each Voyage, ``in one accompt''. When a ship set sail the accountant charged the total expenditure to essay on overcoming of public, that point. This terminology con- tinued even though from the sixteenth century for joint-stock companies ``the charge'' or ``charges'' increasingly meant ``what, in modern language, 28 Christopher Lanman was an accountant employed by the. 348 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. would be called the capital outlay'' (Scott, vol. l, p. 61). While the ship was away, clerks added addi- tional general charges ``successively''. Thus, when balancing the environmental biotechnology essays, accounts it would ``readily appeare'' how much capital went in what Voyage, and in what form. Fear Of Public Speaking? The factors' accounts summarised the capital sent to the various factors. They also recorded any capital the factors generated from environmental, sales in the Indies, and their returns of commod- ities that, although coming back on speaking, diˆerent ships, the clerks allocated to each Voyage outwards.

These accounts showed the quantities of each commodity not yet sold or divided, and their cost. Biotechnology Essays? Finally, the pro®t and loss accounts summarised the on overcoming of public, surplus or loss on each Voyage derived from the Accompts Currant, and biotechnology, showed the divisions due to individual adventurers and their payment. The Accompts Currant were based on four main. accounts. A commodity account; a shipping account; a ship's expense account; and a general expense account. In the commodities account were all the movements of the stocks of commodities by Voyage. In the shipping account details were kept of all the expenditures by ship of preparing them for sea, and in the ship's expense accounts all expenditures for `victualling' each ship, to give a total direct cost of each Voyage outwards. Finally, in the general expense account was kept details of all salaries, gratuities, rents, and other charges. In addition, there were accounts for the factors' expenses, an account for valuing ships returned, and an account for wages and other charges for ships returned.

The annual task for the accoun- tants was to, ®rst, ``drawe out'' from these accounts the total capital tied up in each voyage sent to sea. In other words, calculate the on overcoming fear speaking, cost of the ships and the voyage, and their share of the general expenses. The accountants then post the summary to the capital at sea account in the Accompt Proper. Second, after they post com- modities returned to the factors accounts by Voy- age, they open an account for each commodity. These accounts show the commodity's cost, cus- tom duties, and charges in England, and its sales. The ``nett Proceede'' then ``passe'' to the Accompt Proper by separate Voyages when the stock of that particular commodity from essays, a Voyage is ``fully sold''. Divisions of capital and pro®t were either in. commodities or money. Thus, the ``nett Proceede'' or ``Sales'' is the wholesale value of the commodi- ties returned less the duties and questions the diary frank, other charges in England. Commodity sales pay expenses (or debts) and money divisions. Commodity distributions return capital and surplus to the adventurers.

The Lawes give no speci®c instructions for calculating the biotechnology, `pro®t or loss' on a particular voyage. However, from the above it seems likely that the accountants ®gured as follows. Whether a particular voyage made a pro®t or loss depended upon whether a su?cient wholesale value of commodities returned to repay the capital with a surplus, which was the `pro®t', if there was one. For example, assume a capital of persuasive death penalty, ?5000. ?2000 buys a ship and the remaining ?3000 covers all other expenses of the outward voyage including the cost of the com- modities bought. Assume the ship returns with commodities with a wholesale value of ?10,000, incurs further expenses by factors and charges in England of ?2000, and on its return the ship's net realisable value is ?1000. The `pro®t' of the voyage is ?11000y[?3000+(?2000y?1000)+?2000]=?4000. Of the ?8000 of commodities available from the ?10000 returned after additional expenses of ?2000, plus the ?1000 for the ship, a total of ?9000 is available for distribution. Of this ?4000 is `pro®t' and ?5000 is a return of capital.

Net `Sales' of Commodities by Voyage Less. Capital Sent to essays, Sea by Voyage Minus. The Value of Ships Returned Less. Factors' Expenses by Voyage Wages and Charges by Voyage. Equals Pro®t or loss by Voyage. As distributions were so many multiples of the capital, the company would have called this dis- tribution the `division of a capital and eight tenths' [?9000/?5000]. Evidence consistent with this feudal idea of surplus comes from the ®rst surviving ®nancial statement, shown as Fig. 1, specially produced around 1640 as a retrospective justi®cation for the relatively low returns from. R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 349. the Second Joint Stock, which ran from 1617 to research, 1631.29.

Baladouni is clearly correct that this ®nancial statement is not a balance sheet derived from a system of DEB. There are no debits and credits and there is no balancing item. However, it is environmental, not possible to write death penalty, agree with him that ``the statement as a whole seems to be the product of an environmental essays uncertain conceptual framework'' (Baladouni, 1986, p. 28). Fig. 1. The ®rst surviving ®nancial statement of the English East India company.

29 Other evidence of the feudal mentality at alcohol thesis statement, this time is the calculation of the required `pro®tability' of the trade by Thomas Munne, a well-known `political economist', and Com- mittee of the environmental, Company. He used the ratio of the value of capital returned in commodities to the capital invested in them, the ratio of net selling price to the buying price of commodities. This ratio underlay ``his famous theory that to be pro®table the East India trade required a return of 3.5 to 1'' (Chaudhuri, 1965, p. 67; Sainsbury 1964d, p. 249). Various estimates of this. ratio by others also described what they meant by `pro®tability' (e.g., Sainsbury, 1964d, pp. 249, 351, 532; 1892, p. 376).

350 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. The court minutes noted in December 1623 that, to meet the demand for ``want of accounts'', ``The company require an inventory of all their stock in India'' (Sainsbury, 1964c, p. 196). The statement is just such an inventory of capital, a summary of the major sources and uses of the capital of the Second Joint Stock, and its idea of surplus is the cash and commodities returned over the capital advanced. Alcohol Thesis Statement? The ®gure of ?4,074,840 3s.

5d. is described in the note as the sum of the distribu- tions to the adventurers and biotechnology, the estimated losses sustained from the Dutch for which no recom- pense had been received or could reasonably be expected. In other words, the estimated total value to which the capital of the shareholders would have grown with no Dutch actions. This ?4,074,840 3s.5d. is the gross revenue the joint stock would have produced in hazards of deforestation, a world of fair competition. Thus, the diˆerence of ?2,572,083 15s. 0d. is what the surplus would have been after recovery of the original capital (?4,074,840 3s. 5d. y ?1,502,756 8s. 5d.).

The diˆerence between the supposed net revenue of ?2,572,083 15s. 0d. and the total of the supposed losses and expenditure of ?2,384,243 0s. 0d.30 implies the Second Joint Stock made a consumable surplus of biotechnology, ?187,840 15s. 0d., which equals the diˆerence between the amount paid to the adventurers of ?1,690,597 3s. 5d. and the capital of ?1,502,756 8s. 5d. initially sub- scribed and paid. The statement excludes planta- tions held by the Dutch.

However, the last sentence appears to imply that the return to the investors, based on the surplus as stated, was gen- erous as there were no deductions for losses from bad debts.31. 3.5. Accounting for con?ict. The Lawes required the appointment of two highly paid `Auditors generall' who were required to audit the accounts quarterly and check the rea- sonableness of the interest rate on any borrowing, and, along with all the essay death penalty, other auditors, check the reasonableness of all other expenses. Article WCXVII explained the most fundamental duty of the environmental, Auditors generall:

They shall have care of the generall accompts, to silent, see that all the other accompts and parcels be fairely and environmental essays, truely entered into them by the Bookekeepers, and that they be prepared to deliver up a perfect Ballance of all the said accompts unto the Company, by research paper, the last day of June yearely (Lawes, 1621, p. 70). As in environmental biotechnology, the nineteenth century, in the Lawes of the EIC `true' appeared to mean factual, and `fair' to mean unbiased (Bryer, 1998). The six `Auditors in the Court' elected by the generality were required, in the event of diˆerences found in the accounts ``to examine and search out the write persuasive essay death, Truth, and to deliver their opinions unto the Court, or else to determine and end those causes which shall be referred unto them'' (Lawes, 1621, p. Essays? 68). One truth of interest was the value of ships returned from the alcohol thesis statement, Indies. The Orders that governed these valuations stressed fairness and the facts the `Just quantity and quality of every perticular thing' (Lawes, 1621, pp. Environmental Biotechnology Essays? 40±41) Committees to Appraise the Companies Ships which returne. CLXXXVII The Committees who shall be appointed with any others, to appraise the hazards, Companies Ships, from one Accompt to another, shall proceed with care and diligence, that all thinges may be esteemed and valuedwith such skill, that neither party may have just occasion to complaine. CLXXXIX They shall for their better direction make use of the Booke of Inventories, for olde provi- sions and Stores appertaining to the Ships, which they shall appraise, and therein take notice of the essays, just quantity and quality of every particular thing. However, regardless of the Lawes, Auditors for the generality, and two highly paid Auditors.

30 That is, the `loss by shipwrake in 8 ships', etc. (?384,000+?10,000+?25,877+?14,370+?22,000), plus the `losses. and damages done by the Dutch' (?1,036,000+?891,996). 31 Although this sentence could also mean the reverse, i.e. that any `bad debts' collected would add to persuasive essay penalty, the surplus, this is. inconsistent with their description as `losses'. R.A. Bryer / Accounting, Organizations and environmental, Society 25 (2000) 327±381 351. Embed this document on your website. If you don't receive any email, please check your Junk Mail box.

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Free Essays on environmental biotechnology essays Beowulfs Battle With The Dragon. Beowulf’s Battles The epic poem Beowulf is one of the oldest epics in English literature. Beowulf is a great Anglo-Saxon warrior. He has super human abilities that set him apart from other men. He is thesis statement, a servant to Hrothgar and eventually becomes a beloved king. Beowulf is a true hero in.

The Hero vs Villian Dichotomy in environmental essays Beowulf. Casey Kerins AP English Literature 10/1/12 In the Epic Beowulf , composed in the 8th century, the reader follows the protagonist, Beowulf , on a series of adventures to defeat three key monsters. This old English poem uses a series of motifs to help develop its themes, known as dichotomies. Thesis Statement. Dichotomies. decimator of environmental, demons, the slayer of dragons . This man of so many deeds and accomplishments, no mere soldier or warrior of any stature could dream of undertaking such monumental tasks. An honorable battle between a powerful and hideous demon Grendel. A very fierce battle with Grendel’s mother. Finally his. The story of silent, Beowulf is one of the most well-known Anglo-Saxon works of all time. This story follows all of the biotechnology essays, basic characteristics of Anglo-Saxon literature, such as alliteration, fitts, and caesura.

More importantly many themes are expressed in this epic that are common to Anglo-Saxon culture. The. Beowulf , the Epic Hero There have been many grand stories about great warriors, and champions; those about epic heroes however, are the truly exceptional tales. One such tale, over a thousand years old, stands out from hazards of deforestation, all the rest: Beowulf , the environmental biotechnology, tale of a great warrior, on his quest to achieve eternal. Beowulf and research, the 13th Warrior Comparison. The Comparison of “ Beowulf ” and “13th Warrior” Beowulf is an epic poem written a long time ago. The 13th Warrior is pretty much a movie based on environmental biotechnology essays Beowulf but not exactly.

The two pieces of literature both shared a lot of differences and similarities as well. The 13th Warrior offered a more realistic. Beowulf vs. Beowulf Deciding what is the best choice for silent spring others and deciding what choice is best for us is an essays ongoing battle . Sometimes the best choice for you might not be the best for others, which deems us selfish. The remaining times, the best choice for others might not be the best choice for. The Behavior and Reasoning Power of essay about the diary frank, Beowulf. • Beowulf Paper The behavior and reasoning in biotechnology Beowulf resembles that of the Anglo-Saxon culture. Beowulf resembles the essay, ideal Anglo-Saxon he stood next to his men, he wanted to die in environmental biotechnology essays honor with his men because that would have been his “fate”. In the epic poem Beowulf the maya angelou research paper introduction, Anglo-Saxon characteristics. ?Is Beowulf a Christian or Pagan. Beowulf is presented as an epic story that has both Christian and environmental biotechnology, Pagan elements portraying the conquering hero Beowulf . Silent Research Paper. Many people believe that this story portrays Pagan beliefs, but, there are more Christian concepts shown.

Beowulf is a story that takes place. Good vs. Biotechnology. Evil in on overcoming fear of public Beowulf Beowulf is environmental essays, longest and greatest early Anglo-Saxon poem which was composed in England sometime in the eighth century AD by a literate scop. This poem was created in essay fear the oral poetic tradition. This poem is considered as an environmental biotechnology essays epic because it is a long narrative poem which composed. included showing courage in the face of doom, upholding honor by avenging, and achieving feats of strength and skill in battle . In the heroic epic Beowulf , the protagonist Beowulf perfectly embodies the ancient Germanic heroic ideals by spring paper showing courage, upholding honor and achieving feats of skill and. Beowulf In a world without hope, a brave soul has nothing to lose. Biotechnology Essays. In the hazards, epic Beowulf , some might perceive Beowulf as having traits such as being arrogant. Although he is raised in a Pagan society, Beowulf concurs many tasks that an ordinary man could never do. He portrays man in general struggling. instead risks all that he is, for what he believes to be right, moral, and just.

Beowulf was during the Anglo-Saxon era, when heroic deeds and loyalty to environmental biotechnology one’s leader were traits of a person that lived on forever. Beowulf is an epic and tells the story of of public, a legendary hero, conquering all obstacles as. The main protagonist, Beowulf , a hero of the Geats, comes to the aid of Hrothgar, the environmental biotechnology essays, king of the Danes, whose great hall, Heorot, is plagued by essay of public speaking the monster Grendel. Beowulf kills Grendel with his bare hands and environmental essays, Grendel's mother with a sword, which giants once used, that Beowulf found in Grendel's mother's. and Pagan Elements in Beowulf Would Beowulf have the same effects if Christianity had not been added in by a monk?

In all likelihood, it probably would not have the same effects because he incorporated so many Christian beliefs. The mix of Christian and pagan elements in Beowulf reveals three themes. Beowulf and spring, Gilgamesh Monsters, timeless tales, heroes, and essays, villains. All of these are factors of the epic tales of Beowulf and Gilgamesh. These stories have a profound meaning to the people of England, just as the write, Iliad and Odyssey have a deep meaning to the ancient people of Greece. Environmental. We will. The Existence of the Forces of persuasive essay, Good and Evil.

Beowulf The forces of biotechnology, good and evil have existed for the longest time. They have since struggled endlessly in essay works of literature, art, and in real life, and essays, they will continue to on overcoming do so until the end of time. One example of such a struggle is present in the epic poem Beowulf , written by an unknown Anglo-Saxon. Is Beowulf a hero? Throughout history there have been many stories about men who were considered to be a “hero.” The definition of a hero has changed throughout the essays, evolution of society. In the days of Beowulf and the Vikings, a hero was a man who was strong, courageous, and willing to protect his. The Final Clash Being a Mortal Battle.

BEOWULF In some works of literature, certain parallel or recurring events prove to be significant. In Seamus Heaney’s translation of Beowulf , there are a number of thesis, events and details that consistently occur throughout which—upon thorough analysis—prove to be major elements in the development of the. In Beowulf , Beowulf fights three different monsters. The first monster he fights is Grendel, the second is Grendel’s mom, and biotechnology, the third is a dragon . Each fight shows an important part of Beowulf . The fight with Grendel shows his power, the fight with Grendel’s mom shows his weakness and the fight with. Beowulf vs.

Grendel in Anglo Saxon belief. Beowulf vs. Grendel in Anglo Saxon beliefs The Anglo-Saxon time period that was very strong on the beliefs that life was determined by fate and also that the most important relationship was the one that involved the people’s king and his followers. This relationship was based on speaking trust. ? Beowulf : Christianity Versus Paganism The poem of Beowulf stands as one of the earliest works in English in which it deals with feuding, religion and fate.

The poem Beowulf relates to his heroic deeds against Grendel, His mother, and the dragon while combining elements of christian ideas. Honors English IV – 2nd period Ms. Environmental Essays. Kleckner Beowulf /Achilles: A Tale of Two Heroes The story of Beowulf and essay questions the diary frank, the story of Achilles are both epic stories that involve heroic narratives and have mythic potencies. They participate in supernatural battles which most of the time, determines the fate. Compare and Contrast of Beowulf and Hercules This essay, is the comparison and contrast between Beowulf and Hercules, both were great warriors. In this essay, I will highlight a similar and different trait between the environmental biotechnology, two warriors. For Instance, Hercules and Beowulf are well known heroic characters. Digressions of Beowulf There are numerous digressions in Beowulf that are confusing to first-time readers of the poem. The digressions are not accidental, but intentional to serve as indirect commentary for the main plot. Beowulf was written by a single Christian poet.

To the modern reader, one must. EBook of Beowulf This eBook is for the use of anyone anywhere at no cost and alcohol, with almost no restrictions whatsoever. You may copy it, give it away or re-use it under the terms of the Project Gutenberg License included with this eBook or online at environmental, www.gutenberg.net Title: Beowulf An. xjzjzjuzbznIzhsndnduxjxjjxjxjxjxjxnxkxixjxjxnxnxReligious Influences in Beowulf At the time of its creation Beowulf was influenced my mostly pagan ideas and rituals, but as time went on and the age of Christianity began some aspects of Beowulf had been changed to include Christian ideas. It is essay of public speaking, believed that Beowulf was originally composed orally. ?Tess Xu Ms. Kimball ELA4 October 5, 2014 My Understanding of Beowulf The only one manuscripts of the poem Beowulf was written with 10th century Old English West Saxon dialect.This manuscript is preserved in the British Museum in environmental London now.This work is anonymous product.(Information got from Wikipedia)The.

?Aileen Song World Literature and Composition Micah Duhaime November 9, 2015 Response to Prompt Three: Beowulf vs. Persuasive Death. Gilgamesh Beowulf and Gilgamesh are a pair of essays, legendary heroes who shared many similar characteristics, even though they were written under starkly different cultural context. Being. original epic of Beowulf , unknown author, was used by Richard Wilbur to write his poem “ Beowulf .” Each writer depicts Beowulf and his adventures in Denmark. However, there is thesis, a difference in purpose for these two pieces of writing.

To compare and contrast how each writer presents Beowulf and his adventures. The Universal Story of Man's Journey from Youth to Adulthood. Beowulf : A True Epic Hero An epic hero in literature is a character who is biotechnology essays, larger than life. Modern day heroes are constantly threatened by death, but they never die, such as the Hulk or Superman. Another type of hero is a merely athletically inclined individual, like Alex Rodriguez. The epic hero.

Grendel’s Grandmother Many years after the silent paper, mighty Beowulf destroyed Grendel and his mother, bringing peace to the land, another problem had arisen. Beowulf and environmental essays, the Geats put aside the fact that Grendel and his mom had family. Along with the family came evil, and maya research paper introduction, revenge. This account. thanes is far more complex than that. In the first episode, the thane Beowulf protects lord Hrothgar, Beowulf believes in what Hrothgar stands for and is willing to fight for environmental biotechnology essays him. The major motivation is a family debt that Beowulf owes to Hrothgar.

The young Geat is essay about the diary, devoted to essays the old king because Hrothgar. Beowulf Essay Beowulf is an epic poem and the character Beowulf is an archetypal hero because of his archetypal characteristics. Just like in write persuasive any other epic poem the archetypal hero follows the hero cycle. In Beowulf , the biotechnology, poet uses imagery to characterize Beowulf as a hero in order to show conflict. 9/16/2014 Beowulf Journal Response The epic poem Beowulf is research introduction, a heroic tale fueled by vengeance and environmental biotechnology, personal glory. Penned by an unknown author this story takes place in Scandinavia during a time of bloody unrest for a tribe known as the Danes. The poem largely revolves around three grand battles involving. beowulf summary ( dont pls students dont copy) ? Beowulf Robert Zemeckis Theme: real leaders are responsible, inspirational people. They take on tasks that others might not and inspire others to work with them.

Summary: King Hrothgar’s realm is on overcoming fear of public, threatened and tormented by a demon creature named Grendel by attacking and biotechnology essays, killing locals. Beowulf’s Battles Beowulf , like Anglo-Saxon culture generally, strikes us readers as a peculiar blend of traditions, resulting in a Christianity that is dark, realistic, anxious, violent-in short, and oddly modern. Moreover, it results in a heroism that Beowulf portrays throughout the hazards, story. Beowulf’s. Abigail Di Matteo Beowulf Test October 10th, 2013 English II Beowulf Passages Test The book has just started, opening up with Hrothgar’s lineage. Essays. It’s start with his grandfather, Beo, who was Shild’s son. Then it says that he left it to his son Healfdane who in turn left them four children, three. Loyalty and Generosity in Beowulf.

Generosity in Beowulf The society depicted in the poem “ Beowulf ” depended on two basic characteristics of its people. Loyalty and generosity are the two characteristics that bound this culture together. Throughout the poem, the write penalty, people must depend on the loyalty and generosity of Beowulf and his warriors. A Man with Innumerable Positive Character Traits. Beowulf is the epic tale of a man with innumerable positive character traits. A classic like this deserves recognition in modern literature and life for its timely Biblical references and its admirable main character.

Through trials and triumphs, Beowulf keeps his faith. He is the victor three. English 225 Essay #1 Dr. Environmental Essays. Heyworth Beowulf the Monster? This poem focuses on the protagonist, Beowulf , and his three harsh battles with different monsters and his rise to king. Thesis Statement. The poem in many ways can be perceived as a riddle concerning the role of Beowulf . It is debatable whether he plays the.

Anglo-Saxon Values Demonstrated by environmental biotechnology essays Beowulf. Jaworski AS English II 17 October 2014 Anglo-Saxon Values Demonstrated by Beowulf In Seamus Heaney's translation of the epic Beowulf , the protagonist, Beowulf , exemplifies the silent spring paper, values of an environmental biotechnology Anglo-Saxon warrior and essay questions the diary frank, king. Beowulf is biotechnology, a Geatish warrior who uses his super-human strength to defend the Danes. Beowulf : The Hero’s Journey An epic hero is defined as, “a brave and noble character in an epic poem, admired for great achievements or affected by questions the diary of anne grand events” (“epic-hero”). A hero is someone is basically someone who has a superior ability (Gulley 806). A hero is a man who takes action, who has. The First Asked to Defeat a Monster.

In the story by Burton Raffel, Beowulf is biotechnology essays, portrayed as the hero archetype. Alcohol Thesis Statement. Throughout the story he must face many situations where he uses he courage and bravery to lead him to victory. Beowulf is first asked to environmental biotechnology defeat a monster, Grendel, who had previously attacked people in the mead hall, Herot. “That. The Refinement of write persuasive essay, a Hero in Beowulf Beowulf is both a great warrior and king. These two aspects of the hero do not just come to environmental biotechnology Beowulf ; Beowulf earns them himself.

The development of the character into perfection is hazards of deforestation, seen throughout the poem. Beowulf begins as a young warrior and develops into a heroic king who dies for his people. considered a hero: wisdom and fortitude. These modern heroes have wisdom and fortitude. Environmental Biotechnology Essays. Did Beowulf possess these traits?

Beowulf shows he is a hero through both his wisdom and alcohol thesis statement, fortitude throughout his adventures. Beowulf is a great hero because he possesses both wisdom and fortitude. Environmental. Wisdom is one of the. Anglo Saxon Influences on Lord of the Rings. period are the lively verses of persuasive essay death, Beowulf . Beowulf is the all-heroic savior of a village in distress. A hero that demonstrates bravery, wit and full- out strength.

Beowulf is faced with mythologic creatures with powers, seemingly indefensible by a human. However, Beowulf is able to overcome what surely. for society and help build strong power in past civilizations as in Beowulf . How do you become an epic hero? Beowulf was born into his powerful position from his father Ecgtheow, who is the environmental biotechnology essays, brother of the alcohol statement, Danish king Hygelac. Beowulf comes from the land of the Geats, a powerful country with a noble. Christianity and Paganism in Beowulf. Christianity and Paganism in Beowulf The epic poem, Beowulf , exhibits many different Christian and pagan influences. Beowulf was written at a time in the Anglo-Saxon period that drastic change was taking place in the religious lifestyle. It shows Christianity by referring to Holy God, the Heavens.

poem Beowulf consists of three main parts. There are three central conflicts; Grendel’s horrible visits to Heorots Hall, the environmental biotechnology essays, liar of Grendel and his mother, and the rage of the dragon after a thief steals the treasures that it has been guarding. I would like to focus more on Grendel and how Beowulf rescued. Religious Influences in Beowulf At the time of silent spring, its creation Beowulf was influenced my mostly pagan ideas and rituals, but as time went on and the age of Christianity began some aspects of environmental, Beowulf had been changed to include Christian ideas. It is believed that Beowulf was originally composed orally. BEOWULF : A HERO In reading the epic poem of Beowulf , he has the alcohol thesis, characteristics of an epic hero by showing skill and courage, enduring fame, and royal responsibility. Biotechnology. Beowulf is considered an silent spring paper epic poem in that the main character is a historic hero who travels great distances to biotechnology prove his strength. Tom Kane Mr. Rogai British Literature 13 October 2009 Beowulf In the Anglo-Saxon period of time, death and darkness was just a way of life which people based their lives on tocome in the near future.

Throughout Beowulf there are lights in this darkness shown towards Christianity and the. ?English 2321 25 July 2015 Beowulf Critical Review In “ Beowulf and the Passing of Time: Part II,” Paul Dean argues that the clear breaks in the flow of the text are either a result of silent spring paper, time in which the transition text was lost, or that the author of the poem intentionally left time unaccounted for. Beowulf and Star Wars: A Comparison and Contrast of the Elements of the Epic | Beowulf |Star Wars | |Epic Hero: |Epic Hero: . Grendel in biotechnology which Beowulf rips off Grendel's arm. This battle is mythological in nature: it shows Beowulf's superhuman strength. Beowulf's motive is revenge against the monster for his heinous crimes against thesis statement Beowulf's kinsmen.

2. Sword-fight combat against Grendel's mother in which Beowulf swims to her. ? Beowulf , translated by an anonymous translator, portrays a noble warrior who shows characteristics of bravery, courage, and loyalty as he risks his life for a group of Geats who have lost all hope. Hrothgar builds herot for his brave soldiers, and soon after Grendel attacks them and kills many of. Beowulf 1. Give a specific timeline of Beowulf’s life, from the time he was accepted into the Geat Hall until his death. Accepted into environmental biotechnology essays Geat Hall Fights and kills Grendel. Grendel’s mother kills Aeschere. Beowulf fights and about, kills Grendel’s mother. Hrothgar makes Beowulf king.

Beowulf and Wiglaf. English 225 The Monster Within, Is It A Good or Bad Thing? Beowulf was one in many men who has been described to have a monster in environmental biotechnology essays him. The way a person deals with it and how they choose to deal with it, made them who they were. Of Deforestation. Beowulf had great character and the way he used the biotechnology, monster within had.