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Essay on impact of social media on society

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Something’s Rank – Black Belts in Aikido. Yoshimitsu Yamada in Kauai Hawaii, 1966. What was Jigoro Kano thinking, anyway? The other day I was reading an interview with Yoshimitsu Yamada on the Aikido Sansuikai website. On Impact Of Social! This passage happened to catch my attention: Well, the ranking system in aikido is company, another headache.

I personally disagree with this system. A teaching certificate is okay, a black belt is okay. But after that, no numbers, no shodan, no nidan, etc. People know who is good and who is bad. The dan ranking system creates a competitive mind, because people judge others – “oh, he is sixth dan, but he is essay on impact of social media on society, not good, this guy is much better…” Yamada has made similar statements before, I know, but it’s always interesting when the person responsible for handing out rank to a large number of people in resume po, several countries states publicly that he is essay on impact of social, himself opposed to the ranking system. Donn Draeger – martial arts coordinator on essay linear, the set of. the James Bond film You Only Live Twice (1967) – the first non-Japanese to enter Tenshin Shoden Katori Shinto-ryu. Tenshin Shoden Katori Shinto-ryu (?????????) is the oldest organized martial tradition in Japan, dating from 1447.

You may ask how Katori Shinto-ryu is relevant to Yoshimitsu Yamada’s interview, and on impact, here it is – no ranks. For over 400 years, there were no ranks or ranking systems, no black belts, in the traditional Japanese martial arts. Somehow, these arts survived, and even prospered. All that ended when Judo Founder Jigoro Kano adopted the Dan ranking system into Judo and promoted Shiro Saigo and Tsunejiro Tomita to Shodan in 1883. Presentation! This ranking system would rise to great popularity in essay of social media, the pre-war era, eventually becoming adopted by virtually all of the modern (and many of the not-so-modern) Japanese martial arts. Prior to that, for on college acceptance over 400 years, there were no ranks – no Black Belts in media on society, Japanese Budo. Until the analysis plan dissertation, modern introduction of the ranking system in essay of social, 1883 (and almost 60 years later than that for perspective Aikido) people got by essay on impact media with a “Menkyo” certificate system that showed a persons qualification in company, the Ryu. Morihei Ueshiba was a participant in essay of social, such a system under Sokaku Takeda in Daito-ryu. Sokaku Takeda kept an “Eimeiroku” (???), in which each student’s study was recorded, along with a record of any licenses granted to company, that student. For example, the page on the right above shows the awarding of the essay of social, Kyoju Dairi (Assistant Instructor) license to Morihei Ueshiba in resume po, 1922.

The page on on impact of social media, the left is from 1931 and on the issues relating interface, records that Sokaku Takeda taught Morihei Ueshiba the essay on impact, 84 Goshin’yo No Te techniques for 20 days at Ueshiba’s home in Ushigome (now Wakamatsu-cho). Goshin’yo no Te (?????) was the highest level scroll awarded at the time that Morihei Ueshiba was training under Sokaku Takeda. Most of Morihei Ueshiba’s pre-war students (Minoru Mochizuki, Rinjiro Shirata, Kenji Tomiki, for example, among others) also received some version of these scrolls. Then – the Dai Nippon Butoku Kai (??????) happened along. The Dai Nippon Butoku Kai was organized under the authority of the Japanese Ministry of essay relating, Education, and essay media, was tasked with standardizing and essay on college, regulating the traditional Japanese martial arts. The Dai Nippon Butoku Kai, for example, was responsible for the adoption of “Aikido” as the name for Morihei Ueshiba’s art. Along with the name change came the essay on impact of social media on society, standard Kyu-Dan ranking system established by company Jigoro Kano, already in use by many other martial arts in on impact of social on society, Japan.

Both the name change and relating interface, the Kyu-Dan ranking system were implemented by Morihei Ueshiba at on impact on society the behest of the Dai Nippon Butoku Kai in the early 1940’s. 1) This means that many of in society essay, Aikido teachers instructing today are actually older than the so-called “traditional” ranking system as it is essay of social media on society, used in Aikido. 2) It also means that the essay on college acceptance, “traditional” Kyu-Dan ranking system actually has no connection to traditional Japanese Budo – that it is essay on impact on society, a modern convention. For his part, Ueshiba himself seems to have had a fairly cavalier attitude towards the modern ranking system. For example, here’s Yamada’s opinion on what O-Sensei thought about these things: Besides, I don’t think that O-Sensei agreed with that ranking system. Essay Issues! To him the number doesn’t matter. Once when I was giving him a massage he said to me “Mr Yamada, what rank are you?” I answered: “I’m shodan,” and he replied: “So today I’m giving you sandan.” [laughs] Nobody believed that. I knew his personality and of social, I didn’t take it seriously. Company Presentation! I just answered “Thank you very much.” That is what happened.

Yamada’s not alone with this anecdote, I’ve heard the same or similar anecdotes from a number of people. Yasuo Kobayashi (right) at the old Aikikai Hombu Dojo. Another post-war student from the 1950’s, Yasuo Kobayashi, related some similar incidents that occurred around 1958: About this time there were the following incidents. People came from the countryside suddenly demanding an Aikido 10th dan license. This was because in the old days, when O-Sensei was teaching in the local areas, he would notice someone who, for just a moment, seemed to understand, and essay on impact on society, he’d say, “Oh, this guy’s got it. I’ll give him a 10th dan.”” It seemed he would easily say things like, “You’re great! Let’s make you a 9th dan,”” to people who took him at his word, even though they may bave been only a 3rd or 4th dan. That was one face of linear perspective, O-Sensei. He’d just say something like, “You’re a 9th dan or 10th dan,”” When I was younger, O-Sensei told me, too, many times, that I was a 9th or 10th dan.

The other uchideshi were also “promoted” to 9th or 10th dan many times. Mitsugi Saotome, another contemporary of both Yamada and Kobayashi, related a similar story to me, in which he was spontaneously “promoted” to on impact of social media on society, eighth dan by O-Sensei after having had a particular moment of insight (he didn’t actually get promoted to eighth dan until much later, long after O-Sensei had passed away). When Jigoro Kano instituted the essay, Kyu-Dan system of ranks he adopted a system that had been in use in essay, Japanese Go since the 1600’s, when it was introduced by Dosaku Honinbo (?????). Jigoro Kano was an educator by trade, and was actually director of primary education for the Ministry of Education (???) for essay on college acceptance several years. Media! He was also deeply committed to the modernization of Japan’s educational system, which was in the midst of a transition from the traditional system of Temple Education (Terakoya Kyoiku / ?????) to the modern Gakusei (??) system of resume po, education modeled on Western educational methods which was instituted starting in 1872. Temple Education in the Edo Period. Interestingly, Morihei Ueshiba, in something of on impact media on society, a hang-over from the Edo Period, was sent to be educated at essay a Shingon Buddhist temple at the age of 7. So…why didn’t Jigoro Kano keep the traditional Menkyo system? 1) Depending upon the particular Ryu, the Menkyo system consists of any where from two to eight or so certificates, with years (sometimes many years) between certifications.

This is well suited for adults, who have long attention spans and media, are committed for a training span measured in years, but not so much so for children. 2) Under the traditional Menkyo systems there is no system of visibly recognizing a person’s achievements in the art – the “gold star” of the colored belt system that has been adopted into modern ranking. Again, well suited for adults, who are (or should be) more interested in learning an company art than advertising their prowess around their waist, but not so much for children. Especially not so much for children in a modern educational system, which is on impact media on society, built upon a structure of grades, ranks and gold stars. And that was really the focus and goal of Jigoro Kano – to bring Judo into company the modern educational system as a complementary form of physical education. Even the “black belt”, introduced three years after the on impact, Kyu-Dan system itself, may possibly have been adopted by Kano from a school system in which advanced swimming students were divided from beginning students by black ribbons worn around their waists. Moshe Feldenkrais demonstrates Judo with Mikonosuke Kawaishi in Paris, 1938.

The system of colored junior belts (for example, white > yellow > green > blue > brown > black) wasn’t invented in Japan at all – it was introduced in Europe in 1935 by Mikonosuke Kawaishi, who was instrumental in spreading Judo to company, there and then later brought back to Japan. The color scheme made it easier for the students to re-dye the same belts. Again, it was a system that was introduced for…children, and it worked well…for children. (Note: Demetrio Cereijo notes that the essay of social on society, colored belts may actually have been introduced in the London Budokwai by linear perspective Gunji Koizumi around 1927 and essay on impact of social, later popularized by Kawaishi) For adults and as adults, I think that most of us have some experience with the negative aspects of the ranking system. Some of us have a lot of experience with those negative aspects. The question then becomes – what do we, as adults, get from such a system, and is it worth the price we pay? If your answers are similar to alcohol, mine, then the question may become – why don’t we just get rid of it, as Yamada himself suggested? Of course, most organizations encourage the existence of a ranking system. In organizational terms it makes sense – Aikido is no longer a single source art, it’s available pretty much anywhere, and if you don’t like one group then you can join another with relatively little trauma.

There’s really only one point of essay on impact media, control these days that an organization, dojo or instructor has over their students, and that is the dispensing of rank. Controlling who gets rank and company, when is the one and essay on society, only control mechanism over their students outside of the will of the students themselves. Someday it may be people will wake up to the fact that this entire mechanism is imaginary – it only resume for bank po works when those in the system permit themselves to buy into the premises made by essay on impact of social media the system itself. Also making sense in organizational terms are the financial aspects. Most large organizations (and even many small ones) survive in some large part off of the testing and alcohol in society, promotion fees proffered by their members, which can run into the thousands of dollars for some promotions. When Jigoro Kano introduced the modern Kyu-Dan system he also opened the door to a potentially difficult to of social media, ignore income stream for both martial arts schools and martial arts organizations. Which brings us right back to the first question – what do we get from such a system, and is it worth the price we pay? Personally speaking – twice I’ve made the decision to step out of the ranking system, and twice I ended up getting drawn back in, so I don’t really have any good answers.

Both times that I ended up getting drawn back in it was for the same reason – the sad fact of the matter is that most people in conventional Aikido treat you differently according to your rank. This despite the fact that most people also talk about how rank doesn’t really matter. Because I have some particular rank people may ask my opinion about Aikido – but the guy standing next to me with a third kyu just gets ignored. Never mind that the presentation, third kyu can kick my butt all day long – what could anyone possibly learn from a white belt? I hope that you enjoyed the article! Everything is and will remain, free, but please consider chipping in a little bit to help support our efforts. Every donation (even $1) is greatly appreciated and helps to of social media on society, cover our time and analysis dissertation, server costs. The more support that we get the more interesting new content we can get out there! 22 thoughts on on impact of social media on society, “Something’s Rank – Black Belts in alcohol in society, Aikido”

I enjoyed your thoughts on this. Essay On Impact! After over 30 years of study in several different martial arts, I have formed the opinion that organizations tend to promote people who like the status provided by organizations. Unfortunately, these same people are most often not the people most capable of teaching quality martial arts. Maybe someday, organizations will develop the foresight to form a committee on alcohol in society essay, “technical matters” including internal aspects, and entry into on impact of social this committee will not be determined by rank… but rather anonymous vote my members. Ha ha. It might work. And then, perhaps, you might have lower ranks teaching deep principles to clueless 5th dans. Ha ha. Resume For Bank! Have a good day. Hmm…I’ll believe it when I see it. On Impact Of Social Media! #128578;

Thanks for resume this article. Some 45 years ago I joined Judo at an university in essay of social, the Netherlands. They had a no-ranking system. From white to black by merit (through combat). After about 6 months I was invited to join the essay on the issues, team to a club nearby. Of Social Media On Society! When my. turn came I floored my opponent ( a big guy, black belt, 20+ kg more) three. times. The referee decided in favor of my opponent, imagine a white belt. beating a black belt. After the match my opponent came over to company presentation, me and apologized.

for the of social media, behavior of the referee. After another 3 months I left the club, they were so in company, competing. After another. year I left the university with no degree for the same reason. Only yesterday I was contemplating if I would have met an Aikido team would. that have my life ? Yes, it would greatly.

I have no regrets but I will advertise. Aikido wherever I come. Ben, this is exactly what I have experienced as well. I have been practicing Aikido for essay on impact of social 14 years now; 3 different styles/schools and 3 different countries. It’s the same everywhere: ranking =competition.

This whole harmony/ non-competetive thing in Aikido has just developed into a ‘playing games’ sort of thing: “my toy is better than yours”. Children usually play such games in kindergarten. #128521; Absolutely I agree with the po, history as you have presented it, but Ueshiba’s senior students did make some use of the system to support their methodology. The first couple of Kyu ranks for Yoshinkan, Aikikai, Shodokan, and Shin Shin Toitsu Aikido are where the various systems seem to see the most obvious disparity. Yellow belts across the various systems will have different foundational material and look to be in completely divorced arts – the exercises for power and structure in Yoshinkan, the logical and essay on impact of social media on society, methodical approach to combat arts in Shodokan, the Ki no Taiso with it’s direct connection to techniques and essay relating to user, an opportunity to on impact media on society, relax and explore in solo forms. Later on this becomes just different teaching methods for the same art as black belts do not look to alcohol, be so different. The Kyu system reinforces How they get to minimum competence in a system. As these things go in Japan – people follow the crowd and the dan-i system was pretty universally adopted, with each group or individual attempting to fit their methodology into that format, but the implementation of essay of social, it is essay linear, prone to on society, problems. Issues Relating! One problem is that it tends to on impact on society, encourage a hierarchical structure that often ends up being seniority based more than anything else.

Another is that none of the major organizations that I’ve seen really have any systematic method of company, monitoring what’s going on – if they were universities they would be unaccredited and unaccreditable. Diploma mills, if you will. In any case, my thinking these days is that this kind of on impact, structure causes more problems than it’s worth in the case of resume for bank po, adult practice. People have no problems getting to a level of competence in any number of arts and sports without that kind of on impact, a system – it’s just not necessary. One last thing to think about – Kisshomaru Ueshiba was of the opinion that it took “only two or three years” to learn the data analysis plan dissertation, techniques (and this was pre-war he was talking about with some 3,000 techniques in the official curriculum). What are folks doing the rest of the time that they’re crawling through the ranks? Funding an organization – which he himself admitted was one of the media, reasons for implementing the dan-i system so strongly after the alcohol, war. We need a better model for supporting organizations. Good point. There is often time in practice minimums attached that say nothing about the ability of the student – and it should be possible for someone with related experience to advance faster. We do not have any acknowledgement of teaching ability until Fukushidoin, shidoin, and Shihan but there is no exam to essay, verify the presentation, ability to teach or the understanding of a teaching method.

Dojos have also been asked to not put many people forward for essay on impact media these certificates, and data analysis plan, they do get renewed annually to make sure someone is essay, still following the for bank po, association’s dictates (and paying annual dues). I understand other groups do make this an exam. I’ve now become a Sandan in essay media on society, an organization that never holds tests for ranks higher than Sandan, so I am more self-directed in my learning and I chose to look at other systems – but I have been told this may be politically ill advised. Rank becomes about essay linear, politics exclusively by essay of social media mid-Dan ranks that I can see. I suppose if it was a pure meritocracy high Dan ranks would get older, and essay on college acceptance, instead of more senior and more politically powerful maybe get ill, maybe become less proficient with time. We retire people in essay on impact of social media on society, other professions. That’s all true – but it’s not only that.

There’s no process for accrediting the groups granting the ranks. I’ve been through the accrediting process for educational institutions and the standards and company, safeguards are very elaborate. It’s because of that process that degree granting institutions are trusted, and that the essay on impact of social media, degrees have meaning. We really have nothing similar, or even close, to a process that includes peer evaluations and analysis plan, evaluations by an external accrediting body. On Impact Of Social Media On Society! That would be one option fora purpose for large organizations, if they are attempting to justify their existence.

Actually talented students can indeed learn the “3000” techniques in 3 years (or so). However you have to understand two things: 1) when I started Aikido it was “consensus” that a Sho Dan actually indeed has to presentation, know and be able to show those 3000 techniques. In the sense of showing the basic technique, not in the sense of on society, being able to win with it in a fight. 2) traditional martial arts count the amount of techniques different than a westerner would do. Essay Linear! There is no “Ikkyo” and “Shi Ho Nage” (which we would count as 2 techniques), there is “Shomen Uchi – Ikkyo Omote” plus “Shomen Uchi – Ikkyo Ura” plus all the other Ikkyo you can do from on impact other attacks.

Hence Ikkyo alone is on the issues relating, about 20 attacks multiplied by omote and ura, plus the same in Hanmi Hantachi Waza, plus Suwari Waza, plus multiple attackers, plus 3 weapons. That is easy 150 techniques: which we westerners all call: Ikkyo. If you use this counting schema for the roughly 20 Aikido techniques you end up with about 3000 – 4000 attack/defense variations. That’s a valid point about variations. Essay Of Social Media! On the other hand, there are quite a few techniques documented in places like the Takumakai’s Soden that are no longer practiced in essay perspective, modern Aikido, so I’d be hard put to say that variations are a complete answer to the count of techniques. Ironically maybe the original intent. Grade 1, 2, 3… Yellow, Orange, Green… If training and grading was structured the same as a formal education system, then the accreditation process could be formally applied. I understand there were organizations that were taking on authority with things like Aiki-Budo was told it had to of social on society, change it’s name. I can’t remember the alcohol essay, group name. Administration rolls in a Ryu, scrolls, names of students enrolled – there seems to have been significant effort to make education verifiable for on impact of social media on society many years in Japanese arts.

The method of relating to user, verification in most koryu is essay on impact, basically top down. Data! That works OK with smaller groups, but not so much with the essay on impact of social, larege, diffuse groups in modern martial arts. It’s also quite a bit different than a modern system of third party or peer accreditation. The Dai Nippon Butokukai made some efforts to standardize Budo before the essay, war, but that wasn’t part of its original charter, that occurred as part of the pre-war Japanese militarization of Budo in order to promote the war effort. Chris, as I heard it from a couple of experts in Chinese martial-arts, there used to essay on impact of social on society, be an old saying in China about Shuai Jiao (the precursor art to alcohol in society, Judo, Ju-jutsu, Sumo, and others) to the effect that you should be careful about challenging someone with a black belt (it was an obi, just like the ones the Japanese adopted). It was traditional to not wash the obi, so with a lot of essay media, practice the plan dissertation, obi would turn black. Hence a “black belt” represents someone with probable skills developed in a lot of of social media on society, practice. The same thing was also said about someone with a spear that had a black shaft. After a lot of usage, the white-waxwood shaft would be black from handling, so the idea was to alcohol in society, be careful challenging someone with a blackened spear shaft.

Our organizations are led based upon essay on impact of social on society, individuals’ ranks; we convince ourselves that those ranks are issued based upon objective ability and alcohol in society, that we strive within meritocracies, when in fact there is no objective way to measure Aikido skill and knowledge and we find ourselves instead in gerontocracies (rule by age/seniority). Testing for rank supposedly requires demonstration of higher skill levels, but the actual test requirements in pretty much every organization are based upon technique, not skills (food for a separate discussion); in what way is of social, “shodan level” shomenuchi ikkyo *measurably* different than 6th kyu level shomenuchi ikkyo? I had an intriguing conversation many years ago with a young bagua-zhang instructor who insisted that all martial arts across the globe have been affected by the kyu/dan ranking system; as a result, all martial artists have become trapped in an enforced parent/child relationship with their teachers that lasts their entire adult lives which becomes increasingly harmful for everybody the essay on the issues to user interface, longer it lasts. Essay On Impact! The junior is held in the role of submissive receiver, and the senior is company, held in the role of infallible teacher when after decades the difference in their time-in-training becomes increasingly meaningless – when historically, every martial art had to on impact, be transmittable in a handful of po, years or the students wouldn’t live long enough for the art to matter. It was an interesting premise! I have recently also spent a lot of essay media, time thinking about western academic models – bachelors, masters, PhD degrees being roughly analogous to the menkyo systems. In academia there are also “professional” ranks – asst. professor, full professor etc., and now increasingly there are specialty certifications being issued by many institutions. However, regardless of one’s degree institution or how long one has held his or her degree (1 year or 40 years), PhDs are respected as peers. There’s an old joke in academia – what do you call an individual who barely graduated last in his class with a PhD from Podunk College, Alabama? Doctor.

What do you call an individual who graduated Magna Cum Laude from Harvard Medical School? Doctor. Further prestige and status among academics has to on the issues to user interface, be earned by performance. Also worth thinking about. At any rate, I just wanted to comment that this is a well-researched and valuable article, thanks for taking the time to put it out there. Thanks Guy, and thanks for the input!

Koryu has a very different mandate than a modern budo, particularly those modern schools embracing a competitive element, hence teaching ability is on impact of social media on society, favored over presentation, technical ability. Essay On Impact! For this reason, not only do we not issue ranks in resume, TSYR, they are specifically prohibited in of social media, our kaiki. As historical preservationist, the key to a koryu’s survival is presentation, cultivating teaching skills. A really detrimental side effect of a technical ranking system is the automatic assumption that technical skills infer teaching skills. In my experience, nothing could be farther from the truth. Absolutely! The best performers rarely make the of social media, best coaches, and vice versa. That doesn’t even get into on college administrative and organizational skills, which are also often decided by rank or seniority. The kyu-dan system has been adopted by of social media professor Kano when his organization started to grow. As in Judo there is randori, it was felt important to know immediately what level a visitor was, so as to be able to linear perspective, use the right amount of force. White: he is still learning ukemi.

Brown: he can fight but he is on impact of social on society, not very experienced. Data Analysis Dissertation! Black: we can test him with all our force. After, the black belt magic impressed the mind of the common people. What a terrific piece, well researched and written, thoughtful, non-judgmental, and insightful. I loved it. I’d like to essay on impact on society, quote from it in one of my next books. Any objections? Sure Dan, I’m glad you liked it! Great to hear from essay acceptance you again. Very interesting post, rank is something very subjective not only within Aikido but also compared to other martial arts. People should be realistic and honest with themselves about the rank they have achieved, because the governing bodies of the organizations will not so easily do away with ranks, be it for better organization or profit.

So it’s up to the individual to value and represent his rank accordingly, and recognize what merits earned him/her that rank, be it technical skill, support to their community and Dojo, time and dedication to their practice, etc. Thanks for the article, I enjoyed reading it a lot.

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The Effect of Social Media on Society …

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

It explained the importance of on impact media, Weber and Marx's theories of the transition to capitalism to historians of presentation, 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 of social media on society his understanding of modern accounting was inferior to essay acceptance Marx's. The paper argued that translating. Marx's theory into a history of accounting makes it testable. The theory includes class con?ict in trade and in agriculture, and calculative mentalities, as prime movers.

It says the calculative mentality of modern capitalism, the maximization of the rate of on impact media, return on capital employed in production, emerged from the essay perspective 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 the bourgeois revolution of the mid-seventeenth century, the rate of 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 on impact of social media 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 plan literature, and evidence on on society merchant accounting from the sixteenth and seventeenth century. The centrepiece is a case study of the development of accounting in the English East India Company from 1600 to 1657. The paper concludes by outlining the importance of resume, accounting history and the need for archival research. On Impact Of Social Media? # 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 modern accounting, not as the. expression of an external economic reality, but as the historical product and producer of changing social realities (Burchell, Clubb, Hopwood, Hughes Nahapiet, 1980).1 Part one considered the 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 on college press).

It concluded that whereas Weber's idea of calculative mentality and on impact media 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 alcohol essay 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 avoid economic deter- minism, his neo-classical understanding of modern accounting undermined the attraction of his Pro- testant ethic theory. Essay Media? Part one argued that by bringing out the calculative mentality embedded in Marx's political economy, his theory of the tran- sition to capitalism also avoids determinism, and linear perspective provides a richly realistic understanding of essay on impact, 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 essay issues relating interface 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 capitalistic merchants was their rate of return mentality, initially still feudal surplus divided by essay on impact of social on society the initial capital invested. Analysis Dissertation? Second, the historical interaction of these mentalities to produce the modern mentality of essay on impact of social on society, maximizing the rate of essay linear perspective, return on capital employed in production (Table 1). In this paper I support this interpretation of.

Marx's theory with evidence from the history of accounting during the agricultural, commercial and bourgeois revolutions. We begin, where it all began for on impact of social on society Marx, with the formal subsumption of dissertation, free wage labour under capital in agriculture. Here, consistent with the prediction in of social media on society 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 essay acceptance calculative mentality signatured in their accounts remained feudal. We then turn to 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 essay on impact of social media calculate the feudal rate of resume for bank po, 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 English East India Company (EIC) from 1600 to 1657, the centrepiece of this paper, support this prediction. What was driving the on impact media on society development of the EIC's system of accounting were escalating socio-eco- nomic con?icts within the analysis plan company mirroring con?icts in society.

Resolving these con?icts ulti- mately required a bourgeois revolution in on society 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 EIC, this evidence is consistent with Marx's theory that a society-wide bourgeois revolution occurred in mid-seventeenth century England. This revolu- tion made the rate of analysis plan, return on capital the purpose of on society, economic life, and, in company presentation 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 of social media on society evidence available is consistent with Marx's view that the essay capitalist mentality began to spread in agriculture from the late seventeenth century.

In the concluding remarks I emphasise the on impact media 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 issues relating interface, England, as elsewhere in Europe, was in essay on impact of social on society steep decline and so was the alcohol essay income of the lords. Given the scarcity of tenants, rents fell and many feudal services became money payments or ceased. This was the golden age of the English peasant, until the essay on impact population began to rise from. 2 When limited groups of individuals pool their capital it is.

socialised, for example, in partnerships. 3 When an essay perspective 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 essay on impact of social on society investing society, social- ised capital is not. 328 R.A. Bryer / Accounting, Organizations and company presentation Society 25 (2000) 327±381.

the middle of the of social on society ®fteenth century. On College? In some areas, particularly the Midlands where loss of population was severe, lords began to lease whole villages (sometimes clearing any remaining tenants) to relatively large farmers, often former bailiˆs, etc., mainly for essay media on society 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 company, capitalism as a system of on impact on society, productive relations, can anyone in resume po ®fteenth- century England be described as a capitalist?'' (Dyer, 1991, p. 10). On Impact On Society? Dyer says he means Marx's de®nitions of the essay on college acceptance social relations of production, preferred to other de®nitions of capitalism because of its ``precision'' (Dyer, p. 2). He gives ®ve rea- sons for describing Roger Heritage, from Burton Dassett in Warwickshire ``as a capitalist'' (Dyer, p. 11). None of them derive from Marx's de®ni- tion of the productive relations of 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 on impact 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 essay acceptance, 15 years and more as. a demesne lessee without the mental equipment that enabled him to of social media invest, employ labour, and sell at alcohol in society 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 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 essay on impact of social monetised version of Marx's idea of feudal surplus. Dyer does not consider how Heritage might have accounted for his expenditure on 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 the basis of ``Some calculations. Alcohol Essay? . . of Brome's pro®t from fattening cattle on the pastures at Baddesley'' in Warwick- shire in on impact media on society 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. Alcohol In Society? . . a pro®t margin of. . . 30% of the pur- chase price; once the essay of social expensive task of 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 buildings'' (Dyer, 1972, p. 9). 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 linear perspective have survived. Dyer works from an inventory compiled at 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 manor seems to have been advanced. . .. [:] the layout of the lands, with their enclosures and pre- dominant use as pasture and meadow, the willingness to on impact of social media on society invest capital in the improve- ment of land. . ., the reliance on urban mar- kets for the purchase and sale of the alcohol essay cattle that provided the main source of pro®t, and the use of wage labour for all agricultural and industrial operations (Dyer, 1972, p. 11). Dyer cautions that ``the `advanced' commercial element. . . should not be overstressed''. However, his complaint of 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 pro®ts, either by essay of social media on society con- temporaries or by company 20th-century historians. They include `foreign' receipts and expendi- tures unconnected with the economy of the manor itself, and items of media, domestic and resume 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 essay on society, other sixteenth century farmers, also reveal the linear perspective feudal mentality. In 1541 Peter Temple married the widow of Thomas Heritage, his cousin, and took over the lease of the pasture land in Burton Dassett. His calculative mentality is of social, immediately signatured by the fact that ``Peter recorded every detail of his farming and personal income and expenditure'' from analysis, 1541 to 1555 (Alcock, 1981, Preface). His cattle accounts consist of expenditures on cattle pur- chases and essay of social on society associated expenses, and company presentation receipts from 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 of social wool-dealing accounts. Essay On College Acceptance? 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 dis- charge.5 The same feudal signature shines through the accounts of the essay farm of the manor of Exton, Hampshire, for 1558±1560, notwithstanding Zell's view that they ``show. . . Alcohol In Society Essay? a sizeable, capitalist farming business'' (Zell, 1979, p. 123). The feudal mentality shows ®rst in the physical idea of essay on impact, `capi- tal' maintenance. As Zell says, ``The method of calculation used in essay issues relating to user the ®rst set of accounts is intended to show how far the occupant main- tained the stock and corn at media on society or below the resume for bank 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 essay of social media cash expenditure during the two year period'' (Zell, p. 122). We ®nd an identical feudal signature in the sixteenth century Norfolk shepherds' and sheep reeves' accounts analysed by Allison. These are also income and expenditure accounts. Essay Acceptance? Sig- ni®cantly, annual pro®t was after `capital' expen- diture. Essay On Impact Of Social Media? As Allison puts it, ``Heavy expenditure on fresh stock accounts for on the interface the small pro®t in 1544±6 and more than counter-balanced the doubling of of social media, wool prices in for bank po 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 the farmers were only media capitalistic. In Marx's theory, the formal sub- sumption of 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. Company? To understand developments in accounting during the commercial revolution, and 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 on impact of social on society the freedom of socialised capital in 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. Company? 112), the. preoccupation of these accounts is receipts and expenditures. 6 The accounts were for a legal case claiming a breach of the.

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

From the data analysis dissertation fourteenth century, freedom from feudal domination of the major cities in northern Italy allowed the free ?ow of capital in inter- national trade. By the ®fteenth century, Italian merchants socialised their capital in forms approaching the 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 essay on impact of social media on society the gild merchant. Gild merchants allowed capital almost no freedom to socialise. As Scott says, the gild system ``acted as a check on the extension of plan dissertation, partnership. . Essay On Impact? . For Bank Po? [;] there were immense obstacles to the association of 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. 1, p. 6). On Impact? In the ®fteenth century, the principle of any gild mem- ber's right to share in the purchase of a fellow member ? the only way capital could have an on the to user independent existence ? was ``widened, and the gild appointed certain o?cials to make [joint]. . . Essay On Impact On Society? purchase[s] on behalf of the gild and they sub- divided it amongst the members'' (Scott, vol. For Bank Po? 1, p. 8). However, even in essay of social on society the fourteenth century the craft gilds and companies of merchants were eclipsing the analysis dissertation gild merchants, particularly towards the end of the century and the early years of the next. This period marks the ``beginnings of the regulated company for foreign trade'' (Scott, vol.

1, p. 8). These companies ®rmly repressed the freedom of capital. Essay? Throughout the ®fteenth and sixteenth centuries, exports of wool cloth domi- nated English overseas trade. This was the strict preserve of the Merchant Adventurers, dominated by a small number of data analysis, wealthy London merchants who, with the essay of social support of the resume 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 on impact of social enforce their rules, the commenda could not ?ourish'', and their apprenticeship requirements ``tended to limit. partnership'' (Scott, vol. 1, pp. 10±11).

Most over- seas trade was in essay 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 how capital came to win its free- dom from feudal hegemony in overseas trade is, ®rst, the history of the on impact of social on society appearance of free capital in alcohol in society joint-stock companies for exploration and pri- vateering from the mid-sixteenth century. 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 essay media on society 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 merchants drawn from the in society middling orders, with distinct capitalistic mentalities. This class Brenner (1993) dubs the essay of social on society `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 essay issues relating interface 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 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 essay on society the bene®t of 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 the outlook of 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 ®rst cargoes of pepper and spices reached Lisbon directly from India. The western route to essay acceptance 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 essay media on society avoid con?ict and ®nd a shorter route (Hunter, 1899, vol. 1, pp. Essay On The? 186±195). To ®nance these voyages required joint stock companies (Scott, 1951, vol. 1, p. 17). Of Social Media? Long ocean-going voyages demanded expensive ?eets of large, heavily armed vessels and there were long delays in realising the capital and essay 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 society ®nance the 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. Essay Issues Relating? 36, 39). It was, in eˆect, the ®rst English East India Company (Hunter, 1899, vol. Of Social? 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 resume for bank po negotiated access to essay on impact of social on society 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. Dissertation? 41; Scott, vol.

2, p. 38). By 1566 ``invasions of the charter become fre- quent'', and the company applied to Parliament to have its privileges con®rmed and tightened. By 1586 its membership in on impact of social on society a reconstituted company had fallen to 12 (Scott, vol. 2, pp. 41, 42, 48). The monopoly survived an attack in Parliament in 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. 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 1530s several English merchants. began to strive peacefully for a slice of the trade in commodities from the East and essay on the West, but con?ict with the Spanish and 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 ``accession of the Protestant princess [Elizabeth] in 1558 a host of projectors appeared'' (Hunter, vol. 1, p. 202), oˆering schemes to ®nd the northwest passage, potentially challenging Spain's claim to America. Some challenged Portugal and Spain to on impact the South. A series of African voyages terminated in interface 1562 when John Hawkins, unwilling to wait for favourable political relations between England and Spain, ``seized 300 negroes by force and shipped them to Spanish plantations. This expedi- tion was pro®table, and two others were under- taken in 1564 and 1567'' (Scott, 1951, vol. 1, p. 34).7 Others followed. After seizures by on impact of social media on society the Portuguese in Guinea and by the Spanish in the West Indies, in the late 1560s ``the Hawkinses, Fenners and alcohol Winters pursued their private war with Spain and urged an aggressive, anti-Spanish policy for 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. Media On Society? 15). However, the essay greatest of 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 the size of each ven- ture'' (Scott, vol. l, p. 85). The Spanish occupation of essay on impact media, Portugal in company presentation 1580 also disrupted the Antwerp entrepot, until then the main source of Eastern commodities for English merchants.

There was public discussion of the danger of allowing the Spanish to 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 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 the 1570s. In 1580±81 twelve investors, the majority of essay on society, whom were Muscovy and Spanish Company members, formed the 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 merchants quickly succeeded in monopolizing them'' (Brenner, p. On The Relating Interface? 53). By 1585 a series of on impact media, 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 Eastern trades by essay extending the scope of Turkey Company's charter to India (Brenner, p. 18).9 This provided the feudal foun- dation for the EIC, and the source of the 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 essay the limits of feudal control, was the alcohol Spanish trade, the major early source of Eastern commodities by both peaceful and violent means. The Spanish Company's charter of 1577 barred. all but its members from trade with Spain. On Impact On Society? How- ever, with the outbreak of the Spanish sea war from the 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 for bank do likewise'' (Andrews, 1964, p. 4). For 20 years or so, privateering was a major English maritime activity. ``[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 provisions for a voyage were normally supplied by a variety of individuals. Most of the principal adventurers were shipowners. . . [with up to] eight part- owners. But the number of investors in a single-ship venture was often much greater. Small contributions of on impact on society, money, victuals and other provisions to the value of a few pounds each were common in the smaller enterprises, and analysis plan dissertation these investors would often be seamen or local tradesmen. . .. A wide distribution of shares was probably less typical of the essay of social media larger sort of expedition (Andrews, 1964, p. 46).

The need for socialised capital to minimize the perspective risk was the clear lesson from the on impact of social media on society privateering ventures both before and after the linear defeat of the essay of social Armada. In both series there is the common element that all of them, of which there is any record, were conducted by joint stock companies. This plan had many advantages. Financially, it enabled the investor to distribute, and so minimize the risk of hazardous enterprise. Suppose, for instance, a capitalist [sic] was prepared to adventure ?2000 in privateering, he could only ®t out one ship of 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 cul- mination of a ``life-and-death struggle. Company Presentation? fought out, not only by. royal ?eets and armies alone, but also by merchants'' (Hunter,

1899, vol. 1, p. 225). Although the on impact of social Spanish merchants did not. want war with Spain, when the essay on the issues relating interface 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 dominate the sea. war reached its full shape'' (Andrews, 1964, p. On Impact Media On Society? 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 essay linear, obtaining handsome pro®ts from his shares in the others (Scott, 1951, vol. On Impact On Society? 1, p. 73). Exploration and privateering also provided an arena to begin forging the for bank modern capitalist men- tality. These voyages pooled capital accumulated in agriculture and on society trade. As Scott says, ``Even at the inception it is noticeable that it possessed a very large non-mercantile element. . . Essay On The Issues? persons engaged in other branches of commerce, those who had retired from 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 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 essay of social media one mercantile, the other pred- atory; the drive for merchants to extend trade, and the drive of the gentry for plunder.

The two trends, never entirely unconnected, were fused into one by the course of events'' (Andrews 1964, pp. 10±11). Resume For Bank? In Marx's view, this course of of social, events was part of the primitive (initial) accumulation of capital. From his perspective it is company, not surprising that the wealthy and on impact media middling landed ``gentry took the lead, especially the data west country families connected with the sea. . . transform[ing] the petty Channel roving of the earlier years into the oceanic ventures of the seventies and eighties, fusing into one diversi®ed movement the ambitions of plun- derers and traders'' (Andrews, 1964, p. 16).10. Nevertheless, for essay media 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 privateering, worked with the essay London syndicates. On Society? These Londoners, leading merchants of the City, in ``dominat[ing] the whole business of linear perspective, 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. Essay? However, when they had made their pile, they showed their mentality was feudal to its roots. In Society Essay? ``[I]n their old age they stood among a great community of mag- nates'', and when they retired as feudal lords of essay, overseas trade their new wealth ``over?owed into land purchases, mortgages and organised bene- faction on an unprecedented scale'' (Andrews, p. 122). At the end of the sixteenth century the powerful feudal interests of the London merchants dominated the Eastern trade (Andrews, pp. 147, 228, 230). The capital they accumulated launched the EIC, for England a venture of unprecedented scale and risk. It was no coincidence that major investors were members of the for bank 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 essay on impact, ?135. It monopolised the currants trade and presentation 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. Essay Of Social On Society? In 1606 Parliament was dominated by po capi- talistic gentry, many of whom had invested in joint stock companies and would again. It withdrew the. 10 Not surprisingly because in Marx's theory, and in fact, a. growing section of the gentry was accumulating capital by.

`primitive' means. Essay On Impact Of Social On Society? That is, coercively, as they had since the essay relating interface end. of the ®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. Of Social Media? 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. Data Analysis Plan Dissertation? 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. . . 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 tolerate restrictions. . . when their maintenance appeared to be motivated mainly by of social a determination to deprive them of a full share in the coming prosperity'' (Clay, vol. 2, p. 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 on the issues interface 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 the overthrow of 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 then sugar. These areas, where commerce and production mixed, became breeding grounds for this new class of essay on impact media on society, merchants. This was particularly so for alcohol essay 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. Essay On Impact On Society? However, their unwillingness to invest in production and wait for returns led them to resume po abandon colonial development and trade. This marked diˆerence between the mentalities of the 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. 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 essay media the top level of society, for 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 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 capital socialised in essay on the relating interface various forms. Essay On Society? Again, the capital is a mixture of mercantile and agricultural elements (Brenner, p. 162 see also, p. 160). Predictably, while English planters on for bank Barbados learn their sugar growing and sugar making from the Portuguese in on impact of social Brazil, they do not copy the strictly feudal Portuguese social relations of essay on college acceptance, 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. Essay Media On Society? 46). By contrast, the English planters, originally from peasant farming stock, ``were more clearly capitalistic. . . Linear? [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 essay on impact of social media on society ``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 essay on college sending out essay of social media on society, supplies (Dunn, pp. 64±65). Also consistent with Marx's theory, the elite group of planters who emerged from the mid-seventeenth century as the sugar market takes oˆ, ``seem to have commercial backgrounds in England. . . a high percentage. . . [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. 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 analysis plan, endea- vour provide an important economic and social foundation for challenging the feudal control of overseas trade and the ultimate victory of these new merchants in the bourgeois revolution. The wealthiest of these merchant-planters return their accumulated capital to England. Essay On Impact Of Social On Society? There, according to resume po 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 consistent with the implication of Marx's theory that the great Lon- don merchants who dominated overseas com- merce during the essay on impact of social media sixteenth and early seventeenth century were feudal in their calculative mentality. Very few used DEB, and essay issues interface those that did show little or no interest in using it to calculate the rate of return on capital. They use DEB to on impact of social media on society calculate feudal surplus. This conclusion casts a critical light on Yamey's `Weber±Sombart' thesis that mere use of DEB indicates the data analysis plan dissertation existence of media on society, modern capital- ism, but it also questions Yamey's view that this evidence shows DEB was irrelevant to its devel- opment.12 Evidence from analysis, Grassby (1969) suggests that only merchants with experience of socialised capital used DEB capitalistically. 2.2. 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 sixteenth century'', ``the use of double entry [only] became more widespread with the growth of trade during the seventeenth cen- tury'', but it was only common from the of social media on society late eighteenth (Edwards, 1989, pp.

56, 11, 57). Marx's theory of the data analysis 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. Essay On Impact Media On Society? Marx's theory says we should only expect the capitalistic sig- nature, the use of DEB to essay on college calculate the rate of return, for socialised capital. The early exploration and 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 on impact media, 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 1547; James Peele's `The Manner and resume for bank po forme of how to kepe a perfecte Reconying, etc.' in 1553, and `Pathe-way to perfectness' in essay on impact of social on society 1569; and John Weddington's `Breˆe Instruction' in 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 western side of this line the normal. rules of social conduct no longer held (Dunn, 1973). Linear Perspective? 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 role of essay media on society, 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 essay the North American new mer-

chants and colonisers is an important topic for future research, the case study of the EIC indicates their capitalistic calculative. attitudes and essay on impact of social accounting preferences. 336 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. DEB in po 1494 designed to instruct merchants. Media? A possible cause of this sudden interest in teaching, writing and selling books on DEB in England is that, as capital becomes socialised in essay exploratory and privateering ventures, it begins to obey the on impact of social on society basic social law of an equal return for equal capital. For example, with the expeditions of essay on the issues relating to user, 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 on impact media on society capital. In 1561 Elizabeth lent ships to join the voyage to Africa. Her compensation was a ®xed share of the pro®t. In 1577, again on analysis dissertation 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. Essay On Impact Of Social Media? 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 essay linear, 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 essay media a total stock of ?60,400'' (Andrews, 1964, p. Essay On College Acceptance? 5). Drake's ?eets sailed in 1587, 1589, and 1595 on a similar basis. Essay Of Social? While in Andrews' description of the division of prizes there are clear feudal elements, it also reveals the operation of the fundamental law of socialised capital. ``At the end of the voyage what was in data plan 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 essay on impact on society 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 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 rate of return on capital is unknown. Certainly, all the early textbook writers recognised the in society essay potential demand for essay on impact double-entry by socia- lised capitals. [D]uring the sixteenth to eighteenth centuries, there did exist in England a number of part- nerships and joint stock companies in which the assets of in society, several individuals were placed either under the control and management of on society, 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 impartial information in company situations where ownership and management were separated. All the 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 essay on impact of social media on society 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 `ordinary merchant' in overseas trade was the individual feudal merchant. On College Acceptance? Yamey focuses his ®re on Weber and Sombart's. supposed ``exaggerated statements concerning the inter-connections between accounting techniques, double-entry in particular, and the conduct and essay motivation of business enterprise'' (Yamey, 1956, p. 6). Analysis Plan Dissertation? In Yamey's view, there can be little doubt that the attraction of DEB was its supposedly greater comprehensiveness and its automatic check on accuracy. However, over the third main `advan- tage', that the bookkeeping method (if properly and essay of social fully applied) automatically produces the.

14 Martin Frobisher led three joint-stock expeditions. 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 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 analysis plan dissertation system, of of social media, summary statements of pro®t and loss and of propri- etary interests and assets. Was double entry valued for presentation this quality by its practitioners in 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 one hand are those who hold that these synoptic statements, expressing pro®t and capital in 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 so-called `rationalistic pur- suit of pro®t', and that mainly in this way. . . the system was essential to the development of nascent capitalism. On the essay of social media on society other hand, there is the more prosaic view that the pro®t-and-loss accounts and the whole process of balancing the essay ledger primarily served narrow book- keeping purposes related to the ®rst two qualities. . .. [I]f the ®rst point of view be accepted, double entry would have been both a manifestation of the spirit of capitalism in its formative decades as well as a propulsive agency furthering a signi®cant economic and cultural development (Yamey, 1956, pp.

8±9). Yamey is on impact of social, quite right that the evidence available on the use of perspective, 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 spread of DEB from Italy to Europe as ``largely the result of the in?uence of treatises describing and explaining the system'' (Yamey, 1956, p. 9). In his ®rst paper he restricts himself to the books on essay media 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. 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 on the issues interface that account, or that the essay of social media on society balance account, for example, was specially drawn up to essay exhibit the essay of social media ®nancial situation from time to time''? As he says, ``evidence from the texts. . . For Bank Po? favours the conclusion that the accounts were not balanced regularly, but generally only when the ledger or journal was full, or when the merchant wished to have a new set of books, or when some special circumstance required the formal closing of the books'' (Yamey, p. 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 rate of return on capital, just as he ®nds this in the texts. Though instances to on impact of social on society suggest the contrary may be found, most merchants of the period. . . did not use their bookkeeping, whether by double- entry or otherwise, to keep a regular and plan dissertation accurate check on their capital and pro®ts.

There is scant evidence of any attempt at on impact media on society a precise calculation of pro®ts and perspective capital. Essay On Impact Of Social? . . Essay On College? Accounting practice, judged from the texts, does not suggest the `quanti®cation' of on impact of social media, pos- sessions, the 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 po more important ways in which accounting has contributed to eco- nomic rationalism. Essay? . .. The evidence is largely against the view that the merchants of the period required anything more from their ledgers and journals than a clear and ready record of transactions for easy reference, and details of their cash, merchandise, and other assets bought and sold (Yamey, 1949, p. 110). However, Yamey neglects to ask whether lack of concern for calculating the rate of return on capital arose because the early English text-book writers are attempting to linear sell their books mainly to. 338 R.A. Bryer / Accounting, Organizations and essay on impact on society Society 25 (2000) 327±381. top feudal merchants, and only incidentally to 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 resume for bank po sig- ni®cance of DEB to the appearance of capitalism, that is, whether his merchants were capitalists at all. Yamey does not question this, merely their use of DEB. For evidence, he relies on Ramsey's ana- lysis of four sets of essay on impact on society, 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 resume po, cases these accounts were of a very simple nature, little more than lists of purchases and essay of social media sales'' (Ramsey, 1956, p. 187). This is exactly what Marx's theory predicts for feudal merchants, sim- ply the alcohol in society consumable excess of sales over purchases, income minus expenditure.

Not surprisingly, therefore, ``Even undoubted specimens of on impact of social media, double- entry accounting were often crude by essay issues interface the best contemporary standards, and their aims were. . . rather diˆerent from those of modern book keeping'' (Ramsey, p. 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 on impact Spain (1522±1527). John Johnson was a merchant of the staple of Calais (1534±1538). Perspective? Thomas Laurence was a Merchant Adventurer (1565±1569).

Sir Thomas Gresham was a member of the Mercer's Company (1519±1579). 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 essay on impact on society the ledger. In each of these related purchases, sales and expenses were recorded'' (Ramsey, p. 193). (b) No distinction is made between the essay acceptance private aˆairs of the merchant and his business aˆairs, and (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 on impact venture of various commodities in particular mar- kets, or as the po venture of particular commodities to on impact of social media various markets, and he accounts for them accordingly. ``All charges speci®cally related to the. venture or commodity in essay on college acceptance question are debited to the account'' (Ramsey, 1956, p. 194). However, without quali®cation it is on impact media, misleading for Ramsey to add that ``the balance on 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 data later accounts (Ramsey provides no details), the pro®t or loss was simply cash receipts minus cash expenses with no attempt to essay on impact of social media 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 on the, made between the private aˆairs of the merchant and his business, and media the identi®cation of the two aˆected not only the treatment of expenses, but also. . . the estimation of pro®t and loss [sic]'' (Ramsey, p. 195). It is therefore inap- propriate to criticise these accounts as ``show[ing] some confusion in their treatment of expenses'', and to compare them unfavourably with the accounts of the Aˆaitadi and the Borromeo Company, both family ®rms employing socialised capital.

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

However, 15 When considering the on society 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 depreciation of stock or, of course, for 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 presentation, return on capi- tal employed is not part of the essay on impact media on society 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 pro®t and loss'' (Ramsey, p. 196). If so, Ramsey is again unnecessarily critical of Gresham because, for example, he ``habitually anticipates pro®ts, credit- ing the `Damage and on college acceptance Gain' account with rent payments six months before they are due and essay on impact media on society 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 dissertation, moneys due to him than with calculating his pro®t accurately'', that is, a record from which he could estimate his consumable income. Essay Of Social Media? 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 alcohol in society essay, 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 of social on society calculative objective ``the use of essay on college acceptance, 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 be derived from 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 on impact of social 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 presentation, 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 middle of the seventeenth century to essay of social the late eighteenth cen- tury in three later papers (Yamey, 1959, 1960, 1963).16 It is alcohol in society essay, predictable that even in 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. On Impact Of Social Media On Society? . . 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 company presentation private entries'' in the pro®t and on impact of social 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 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 England and Peter du. Cane (1713±1803), also director of the Bank of England and.

director of the presentation EIC, and 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. Essay Media On Society? 17 Although examples of company, thoroughly modern uses of essay on society, DEB. appear, particularly in po the eighteenth century. On Impact On Society? For example, the. capital account of Braund (Yamey, 1963, p. 191). 18 Note, however, we shall see that for alcohol Sir John Banks, at. least, Yamey's statement is 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. 191±197).

Yamey concludes, ``In the on society valuation of ®xed assets, as in the allocation of revenues to accounting periods, there was no con- sistent or rigorous application of any clear concept of periodic pro®t or income, or of any single set of accounting procedures'', or for the treatment of data analysis, bad and doubtful debts (Yamey, pp. 197±198, 200±201). However, as he himself says, ``Not being responsible to anyone else, the owners were obviously at liberty to please themselves'' (Yamey, pp. On Impact Media On Society? 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 Weber, who believe that DEB has made a signi®cant contribu- tion ``to the solution of problems of business organisation and administration'', by data dissertation which he means ``useful for essay business decision-making within th[e] enterprise'' (Yamey, 1964, p. 119).

Yamey is clearly right that the realised rate of return on 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 essay on the interface, merchant capital. However, for socialised capital the of social rate of return should become the central focus of accounting. The major example is the for bank po EIC that appears to have introduced DEB in 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. Essay On Impact On Society? We consider this in alcohol the following section. Other evidence comes from a survey of seventeenth century merchant accounts by essay of social Grassby (1969). In the ®rst half of the plan dissertation 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 essay on impact of social on society progress of their fortune simply produced inven- tories, at intervals, and 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 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 really subsume labour under capital, not surprisingly he found it ``impossible to produce. . . pro®t rates on such rigorous lines, because so few ledgers are suitable for modern cost analysis'' (Grassby, p. 724). 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 the beginning of each ledger. George Warner, 1639±40, had an ela- borate Pro®t and Loss Account, in relating to user which pro®ts were clearly distinguished from inter- est, but it also included personal expenses, was never balanced, and essay on impact of social on society 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 Loss Account. In many ledgers, income appears in Pro®t and Loss without an 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 alcohol in society latter is not always carried to the account of stock. . .. Nor can the balance on Pro®t and 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 essay on society no provision was made for depreciation of ®xed assets or for amortiza- tion (Grassby, 1969, pp. 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 rate of 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 dissertation go a step beyond the feudal rate of essay on impact of social media, return towards calculating the modern rate of return on capital. From Grassby's details it appears that those mer- chants who could calculate the feudal rate of return on capital from their accounts had connec- tions with socialised capital. These connections are only suggestive. The socio-economic background of these merchants and their capital requires detailed research. Alcohol In Society? George Warner, for example, did not have a capital account, and 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 media on society EIC.

Another example is ``Charles Blunt [who] valued all his assets annually'' (Grassby, 1969, p. Alcohol In Society? 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 essay on society be the failure of his ledgers to essay on college acceptance ``not clearly separate capital. gains from trading pro®ts and ®nancial deals'' (Grassby, p. 723). Besides being a New Merchant Adventurer, Sir John was an investor in of social on society 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 essay issues to user following, is also a good example: ``Between 1631 and 1633, he had most of his capital in essay media wine, cloth and sugar and, except for in society a share in 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. Essay Of Social Media? 727). 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 presentation, Sir Thomas Cullum, the ``capital at of social media on society 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 po which the rate of return men- tality overthrows the on society feudal surplus mentality. Linear? The next section provides a detailed history of the development of accounting within the essay media on society EIC on this critical element.

Only by on college 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. . Essay? ., and, on the other hand the productive forces'', here the social forces of trade. As Marx says, in these circumstances ``A con?ict then sets in between the essay linear material development of production and essay on impact of social 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 modern capi- talist farmers by the end of the sixteenth century. Until the 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 linear ``some three-quarters of the investors of. the period'' (Rabb, 1967, pp. 26, 11). Thus, his list is not. exhaustive, and the suggestions based on media on society 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 seventeenth century that culminated in the revolutionary civil wars of the 1640s, the Commonwealth and, ulti- mately, the Glorious Revolution of 1688 (Brenner, 1989). Both Marxists and essay on college non-Marxists accepted the on impact media implication of linear, this assumption, that the on impact media on society con- ?icts arose because a moribund feudal aristocracy thwarted a rising class of capitalist farmers and manufacturers. However, evidence that by presentation the later sixteenth century the aristocratic landlord class was thriving on in?ated rents undermined this explanation (e.g. Stone, 1965). Given the landlords' and state's capitalist outlook, in this interpretation of essay of social media, Marx there is essay, no socio-economic reason for either the scale or intensity of the con- ?icts that ensued (Brenner, 1989, 1993). No such problem exists for our interpretation of Marx's theory in which farmers and lords were still over- whelmingly only essay on impact formally capitalistic, and acceptance 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 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 possible with state backing.

As he says, the company merchants' ``pro®ts [sic] were. Essay On Society? . .. not only independent of any direct parti- cipation in capitalist production [sic], but were. . . dependent on the political organization of their economic activity'' (Brenner, 1993, pp. 668±669). He highlights the challenge posed by the new merchants who grew from strength to strength during the essay 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 its ``conception of capitalism as virtually equivalent to commercial society. . . and of the commercial classes as undiˆerentiatedly capitalist'', whereas in his view ``the `commercial classes'. . . [were] far from essay on impact of social media, 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 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 sort that had long been transcended in the property of the landlord class'' (Brenner, pp. Analysis Plan Dissertation? 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 media the face of socialised capital demand- ing an equal return for equal capital. However, in Brenner's explanation the 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 po, its socio-economic foundation, and his representation of the on impact con?ict within the EIC, for him an relating exemplar of the forces opposed in the con?ict. As he says, on the one side the of social EIC's ``board of directors. . . was a virtual representative institution for analysis plan London's greatest merchants''.

On the essay on impact media on society other side was Parliament, their ``natural opponents'', ``an amalgam of grower, manufacturing and alcohol in society essay outport interests. . . [with] an understandable desire for freer trade and thus for 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 military force, protects but milks the on society 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 issues relating to user by the new merchants and. their landed supporters (the second earl of Warwick, in par- ticular), becomes threatened by the Crown, Parliament's new. merchant supporters call on their allies in London. Physical. con?ict ensues as previously solid support amongst the essay of social landed. gentry against the king collapses on the issue of `law and order', many reverting to presentation a feudal political coloration of their formally.

capitalistic outlook (see: Brenner, 1993, pp. 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 EIC's investors demanded, but their abolition. To go beyond Brenner it is necessary to explore. the accounting signatures of the essay of social media elite merchants and the new merchants, running up to, during, and after the for bank intense con?icts of the 1640s. In a previous paper I hypothesised that the spread of DEB in northern Europe followed the of social advance of issues relating to user interface, socialised capital in trade.

I suggested a suitable test would be whether the EIC ``eventually introduced double- entry bookkeeping to foster the socialisation of their capital'' (Bryer, 1993a, p. 136). Media On Society? What follows is a case study of the development of accounting in the EIC, from its formation under Royal Charter in 1600 to the grant of essay on the relating to user, its Commonwealth Charter in 1657, and essay on impact on society the immediate consequences for accounting, consistent with this hypothesis. Although only two of the essay on the issues relating EIC's ®nancial state- ments have survived from 1600 to 1663 ? none of its journals and ledgers have survived (Chaudhuri, 1978, p. 413) ? most of its court minutes have. In the minutes of its many meetings there is much previously unanalysed material about the on impact develop- ment of alcohol essay, its system of essay on society, accounting.21 I use them and other materials to trace the ?owering and ultimate resolution of the presentation contradiction between the social forces and relations of trade embodied in essay on impact of social on society the EIC's founding constitution, its bourgeois revolu- tion, through a history of its system of accounting. 3.1. Alcohol In Society Essay? 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 very promising Eastern trades. The King claimed his absolute feudal right to essay media tax.

foreign trade at will. Supporting him were the elite feudal merchants who, with the grant of a Royal monopoly and privileges, regulated the essay 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 essay of social Eastern trades. Although these merchants wanted commodities to trade on their own account, and data plan dissertation 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 Indies, being so far remote from hence, cannot trade but in a joint and united stock'' (Sainsbury, 1964a, p. xxxvii).22. To accommodate the interests of the essay media merchant elite, the charter of the EIC created a hybrid between a joint stock company and a regulated company. Essay? 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 essay on impact of social on society, 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 presentation, 1599 to 1663 prepared and calendarised by Noel. and Ethel Sainsbury. The EIC held a periodic `General Court' of. all the membership and on impact `Courts of Committees' that met as.

business dictated. A 'Committee' was an individual member of. the Company elected to in society a position of responsibility for on impact media on society `com- mitting' the Company to acquiring bullion, building and repair- ing ships, garnering provisions, selling merchandise, and for. running docks and warehouses, etc.

Collectively, the Governor. and the Committees are called the `directors' or `directorate'. 22 Apart from the analysis 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 on impact media on society, Amsterdam (Hunter, vol.

1, pp. 233, 237± 240). Alcohol In Society Essay? Unlike the EIC, the Dutch had a `seminational character' and its objectives were colonisation and conquest, as well as.

trade, the sole preoccupation of the English merchant elite. Essay On Society? 23 It is an oversimpli®cation to 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 presentation generality.24 The primary interest of the essay on impact of social media on society great feudal merchants who provided its Governors and linear Committees was acquiring commodities cheap to of social media sell dear on their own account. For the generality the Company was simply a form of monetary investment (Keay, 1991, pp.

25±26). Ideally, from the on the to user point of view of the of social media elite, the Company operated as follows. The elite and the generality pool their money. The ships leave with money and on the issues to user interface return with commod- ities. At the end of each voyage the merchant elite take out their subscriptions as commodities, and their share of the surplus of commodities over essay media those sold to cover the Company's expenses and charges. The Company sells them the remaining commodities to on college acceptance pay its expenses and charges, and to repay the generality their subscriptions and their share of the surplus in money. Essay On Impact? All these transactions are at wholesale prices. Essay Linear Perspective? The merchant elite sell their commodities in England and in on impact 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 essay commodities which were rated at the wholesale price or below it. It follows that the adventurer who accepted such a division had the opportunity of 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 the highest possible price, and that payouts should be in cash to avoid high transactions' costs. 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 on impact media on society 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 on college acceptance a capita- listic company in 1657. The developments ana- lysed here are (i) the essay of social on society introduction of capital accounting from 1614; (ii) the formalisation of capital accounting in the Company's Standing Orders or Lawes in 1621 requiring the auditors to essay acceptance certify the accounts were `fair' and `true' (Lawes, 1968); (iii) the apparent introduction of DEB in the early 1630s to essay on impact of social media allow the generality to have an `exact balance' whenever they wanted; (iv) the introduction of an agreed system of company, management accountability by the late 1630s and early 1640s; (v) the declaration in 1657 that dividends were to be paid from 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 of social media 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 essay acceptance, Magellan. The Company was to annually elect a Governor and 24 Committees who were ``jointly to have the direction of the voyages, the provision of shipping, and essay on impact merchandise'' (Sainsbury, 1964a, p. 117). Although times were bad, and essay 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. An attempt that year to raise subscriptions for a sec- ond voyage as a separate stock failed.

The ships of the ®rst voyage returned in 1603. The ships of 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 essay on impact of social on society, 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. . . Company Presentation? 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. Of Social Media On Society? 685). 25 Initially, investors also sometimes wanted and 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 essay linear capital and the surplus `clear of essay on impact media on society, all char- ges'.26 The surplus on the third voyage when combined with the ®fth was 234% (Sainsbury, p. xliii). Having established the alcohol in society 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 essay on impact media on society largest merchant ship in England'', which the po 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. 123±125). Instead of a thirteenth voyage, separate voyages were abandoned; the First Joint Stock was formed to run for four years; and during this period ``the East India Company was. . . active in essay on impact on society increasing its trade, and extending the basis of its operations by the settlement of factories wherever their ships arrived and essay 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 essay of social on society the exchange of Indian textiles for spices. A precondition for data analysis 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 on impact media on society Spanish and Portuguese juggernauts. Unable to on college acceptance buy all the essay media on society ships required, the company 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 other ironware, a spinning house manufacturing cordage, andmany stores for timber, canvas and provisions. The Company also held the gunpowder patent, imported raw materials and operated mills for its production. Media On Society? 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. Data Analysis Dissertation? At this time the First Joint Stock was winding up. Though its ®rst two voyages had been successful, the essay on impact media on society remaining were less so, the total division ultimately being a relatively modest 187.5%. In September 1623 the generality reacted badly to alcohol a call of ?200,000 to reduce the 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 Molucca islands), and little hope of reparations, the ®nancial di?- culties of the Company became acute. Many adventurers refused to pay calls because ``the greater part of the existing stock was lost, or at 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 media on society, Committees was to ``persuade the General Court to continue the trade in the face of a series of crises'' (Chaudhuri, 1965, p. 18).

As an anonymous Committee said in 1622, ``since the company presentation Company are entered into essay on impact media on society 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 acceptance principal'' (Chaudhuri, p. 63). Central to the directorates' attempt to persuade the essay on impact generality is the development of a system of accounting for its capital. However, ®rst the Company had to recognise capital as an in society inde- pendent social entity, and this coincides with the ®rst deepening of the socialisation of its capital, the 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 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 of social media on society 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 analysis company began to use the essay of social on society 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 two weeks later they refer to plan 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 the East India company into on society their minutes was a recog- nition of a practical di?culty, arising out of the alcohol in society essay dif- ferent signi®cations in which the more usual stock was used'' (Scott, vol. 2, p. On Impact Of Social On Society? 158).

In the regulated companies stock meant both the money advanced and the commodities it bought. Presentation? 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 ?100'' (Scott, vol. 1, p. 158). To resolve this confusion the word capital began to mean the total money advanced.

As Cannan says, this was the generally accepted meaning of the word at of social on society this time. It derived from the Latin capitalis (the substantive meaning of which was ``head'' or ``chief ''), the ``chief sum of essay on the issues to user interface, money dealt with in a particular business'' (Cannan, 1921, p. 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 independent social entity. The word came with the formation of the First Joint Stock. Nevertheless, the on impact of social media on society idea of capital as the total money advanced appears to alcohol in society essay have provided the ground rules for winding up. and amalgamating earlier voyages. 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 of social media 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. On The? 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 be recovered. This was certainly the common bookkeeping meaning of the word `remains'. As John Mellis put it in his work on on impact media on society DEB in 1588, ``The remaine is the net rest, substance or capital of the owner'' (Scott, vol. 1, p. 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 accountancy, unless it were used in its natural meaning'' (Scott, vol. 1, p. 159). Linear? In the essay good times up to 1620 the amalgamations. go smoothly (Scott, vol. 1, p. 162) even though the accounting system is primitive (e.g. Sainsbury, 1964a, p. 155). 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 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 perspective merchan- ts. . . Desire of the generality to have auditors chosen from among themselves; resolved to oˆer four or six, as they please, `as a means to take away all exceptions, and to dash and quell all other plots, because nothing is done by the company but will justify itself '. . On Impact On Society? .. R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 347. Speech of the essay linear Governor; as to the desire of essay on impact of social, many of the essay 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 end of July 1619 the essay of social media generality pass a resolution ``concerning the gen- eral auditors, and how to proceed with the accounts''. Linear Perspective? In August they further resolved to have ``the assistance of the other auditors'' (Sainsbury, 1964b, pp.

283, 285, 287). In early December the Court minutes noted ``Negligences in the accounts discovered by the general auditors''. On 10th December, the essay on impact of social media generality's auditors become involved, and con?ict ensues. ``Robinson's request to take some of the company's books to his house denied''. 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 resume auditing of the essay media accounts by the general auditors. Company? Lanman's and Robinson's methods of keeping the essay accounts; accusations and counter accusations. . Essay? . opprobrious speeches of essay on impact media, Robinson against Lanman'' (Sainsbury, pp.

330± 331).28 On the 21st January 1620 the minutes note ``Robinson's desire to see the on college acceptance treasurer's general cash book'' (Sainsbury, p. 345). At the end of January 1620, Robinson states his ``objections and remarks'' on the accounts: ``he asserts that there be debts to the amount of 50,000 l. due to the company''. Essay On Impact Of Social On Society? In other words, that the essay linear perspective company had understated the surplus by ?50,000. For the essay on impact media on society com- pany, Sir Dudley Digges, backed by Sir John Wolstenholme, gave his ``opinion that the resume for bank po busi- ness of the Company is carried on fairly,'' but ``Mr. Essay On Impact Of Social On Society? Mellyn, of essay linear, a contrary opinion,. . . [claimed] an error of essay on impact of social, 100,000 l. in the ®rst joint stock, which caused many to sell themselves out essay on the issues relating interface, of the adven- ture'' (Sainsbury, p. On Impact? 348). Sometime during 1621. The Lawes or Standing Orders of the data analysis East India Companywere published and adopted. These Lawes included, amongst other things, an Order and Method that the essay media Accomptants Generall shall observe and performe in the Mannaging and digesting the Accompts of the essay perspective Company. On Society? The Order and Method describe a single-entry system of accounting for capital. Although there is presentation, nothing in the minutes to explain the motive for publishing the Lawes of accounting at this time, the essay of social media on society continuing con?ict over the accounts and the seriousness of the resume 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 media on society the feudal idea of surplus as the excess of income over expenditures, and the absence of alcohol, any concern with the rate of return on capital. The Order required the Accountant General to. keep two sets of journals and ledgers. One set, the Accompts Proper, provided a summary of the on impact of social media on society state of the capital. The other, the Accompts Currant, provided a detailed catalogue and summary of the movements of capital during the year, in which the clerks entered and digested ``all manner of data dissertation, imployments and returnes''. The system focused on the Voyages outwards, grouped according to their ``Stocke generall'', or Joint Stock (at this point, both the on impact media on society First and Second Joint Stock were running together). In the Accompts Proper were four sets of `Bookes': a set showing the state of aˆairs with each adventurer; accounts detailing the capital at sea; accounts detailing the capital sent to, earned, and returned by the factors, and plan dissertation the pro®t and loss accounts of each voyage. For each adventurer an 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 essay of social on society sea accounts, ``every yeares totall imployment sent to Sea'', summarised from the Accompts Currant the merchandise, the ships and their victualling and their share of the analysis plan general overheads, sent out each year for each Voyage, ``in one accompt''. On Impact Of Social? When a ship set sail the issues interface accountant charged the total expenditure to 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. Essay Of Social Media? 61). While the ship was away, clerks added addi- tional general charges ``successively''. Thus, when balancing the accounts it would ``readily appeare'' how much capital went in essay what Voyage, and in what form. The factors' accounts summarised the capital sent to the various factors. They also recorded any capital the factors generated from sales in the Indies, and their returns of commod- ities that, although coming back on diˆerent ships, the clerks allocated to each Voyage outwards.

These accounts showed the on impact of social on society quantities of each commodity not yet sold or divided, and their cost. Finally, the alcohol essay pro®t and loss accounts summarised the on impact of social media on society surplus or loss on each Voyage derived from the Accompts Currant, and showed the divisions due to individual adventurers and their payment. Relating? 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 essay on impact of social media on society Voyage. In the shipping account details were kept of all the issues to user interface expenditures by essay on impact of social media on society 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 dissertation 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 essay on impact media on society each voyage sent to sea. In other words, calculate the cost of the ships and the voyage, and their share of the general expenses. The accountants then post the summary to the capital at presentation 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. On Impact Of Social On Society? The ``nett Proceede'' then ``passe'' to the Accompt Proper by separate Voyages when the stock of essay linear, that particular commodity from on impact media, 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 other charges in essay linear perspective England. Commodity sales pay expenses (or debts) and money divisions. Commodity distributions return capital and essay media surplus to the adventurers.

The Lawes give no speci®c instructions for calculating the `pro®t or loss' on a particular voyage. However, from the above it seems likely that the linear perspective accountants ®gured as follows. Of Social On Society? 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 ?5000. Linear Perspective? ?2000 buys a ship and on society 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 alcohol in society ship's net realisable value is essay, ?1000. The `pro®t' of the acceptance 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 essay of social media on society ?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 company presentation Voyage Less. Capital Sent to 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 essay on impact of social on society Voyage. As distributions were so many multiples of the capital, the company would have called this dis- tribution the alcohol in society essay `division of a capital and eight tenths' [?9000/?5000]. Essay Media? 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 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 analysis dissertation, no balancing item. However, it is not possible to agree with him that ``the statement as a whole seems to be the product of an uncertain conceptual framework'' (Baladouni, 1986, p. 28). Fig. Essay Media On Society? 1. The ®rst surviving ®nancial statement of the English East India company.

29 Other evidence of the feudal mentality at company presentation 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 Company. He used the essay on impact of social 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. In Society Essay? 249). Various estimates of essay on impact, this. ratio by others also described what they meant by essay relating `pro®tability' (e.g., Sainsbury, 1964d, pp. Essay On Impact Media On Society? 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 alcohol in society ``want of accounts'', ``The company require an essay of social inventory of all their stock in resume for bank 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 essay of social media on society cash and commodities returned over the capital advanced. Essay? The ®gure of ?4,074,840 3s.

5d. is described in essay media on society the note as the alcohol essay sum of the distribu- tions to the adventurers and 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. Essay Media On Society? is the gross revenue the joint stock would have produced in a world of fair competition. Thus, the diˆerence of ?2,572,083 15s. 0d. is what the po 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 on impact of social supposed losses and expenditure of ?2,384,243 0s. 0d.30 implies the Second Joint Stock made a consumable surplus of resume po, ?187,840 15s. 0d., which equals the diˆerence between the amount paid to essay the adventurers of ?1,690,597 3s. Essay Interface? 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 other auditors, check the reasonableness of all other expenses. Article WCXVII explained the most fundamental duty of the Auditors generall:

They shall have care of the generall accompts, to see that all the other accompts and parcels be fairely and 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 the last day of on impact media, June yearely (Lawes, 1621, p. 70). As in 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 analysis plan dissertation the accounts ``to examine and search out the 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. 68). Essay? One truth of issues relating interface, interest was the essay of social value of ships returned from the Indies. The Orders that governed these valuations stressed fairness and the facts the `Just quantity and quality of every perticular thing' (Lawes, 1621, pp. 40±41) Committees to Appraise the Companies Ships which returne. CLXXXVII The Committees who shall be appointed with any others, to appraise the Companies Ships, from company presentation, one Accompt to another, shall proceed with care and on impact media on society diligence, that all thinges may be esteemed and alcohol in society 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 of social media the Ships, which they shall appraise, and therein take notice of the alcohol in society 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 the surplus, this is. inconsistent with their description as `losses'. R.A. Bryer / Accounting, Organizations and 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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10 Resume Tips From A Legal Recruiter. Ed. Of Social On Society! note : This is the latest installment in a series of posts on lateral partner moves from Lateral Link’s team of expert contributors. Abby Gordon is a Director with Lateral Link’s New York office. Abby works with attorney candidates on law firm and in-house searches, primarily in New York, Boston, and Europe. Prior to joining Lateral Link, Abby spent seven years as a corporate associate with Cleary Gottlieb, focusing on plan, capital markets transactions for Latin American clients in New York and for essay on impact of social the last five years for European clients in Paris. A native of Boston, Abby holds a J.D., cum laude, from on college acceptance Georgetown University Law Center and a B.A. in government and media, romance languages, magna cum laude, from Dartmouth College. Abby also worked with the International Rescue Committee as a Fulbright Scholar in Madrid, Spain.

She is a member of the plan, New York Bar and is fluent in French and Spanish (and dabbles in essay on impact on society Portuguese and Italian). Essay Linear! As a legal recruiter, I review numerous resumes each week in an effort to on impact of social media on society assist my candidates with the substance and presentation of their one-page life summaries. Here are ten tips based on company presentation, the most common problems I see and questions I am asked: 1. Assume no one will read your resume word-for-word. Picture your interviewer pulling your resume off the printer and reading only what he can in the time it takes to walk back to his office. You need to make the essay on impact on society, most important stuff jump off the page. Use bold. Use bullet points. Data Plan! Use headings.

Give some thought to the format that will convey the necessary information in the most logical way. Essay Of Social On Society! 2. Po! Be concise and essay media, make every word count. This is related to Tip #1. Perspective! You want the essay of social, most important stuff to jump off the page, but every word on your resume should serve the in society, purpose of essay on impact media showing that you are the best candidate for the specific job. It’s just one page. 3. Tailor your resume to resume the specific job. Of Social! Keep in the forefront of your mind that you are applying for a legal job. Do not view “updating” your resume as merely adding to the same document you first created 20 years ago. Delete information that is to user no longer relevant #8212; remember, every last word should serve the purpose of getting you this job. If you are applying to media on society 10 general litigation openings, one version may be just fine. But if you are applying to company some general litigation spots and some patent litigation spots, you may want to have two versions of essay of social your resume, with each tailored to the specific opening or category of resume for bank opening.

4. Be sure you can talk intelligently about every last thing you include on your resume. If you can no longer remember the main argument of your senior thesis from college, delete it from your resume or refresh your memory before any interviews. Of Social! You also must be prepared to talk about the any legal matters you claim to have worked on, including about the essay, underlying legal issues. 5. Essay Media! When describing your legal experience, give concrete examples . Instead of merely asserting that you are a capital markets lawyer, note that you “Drafted the underwriting agreement as lead associate representing the underwriters in essay acceptance the offering of of social media $300 million in floating rate notes by a large U.S. manufacturing company.” Even if you have a separate representative matters sheet, it may be helpful to include a few bullets points showing this experience in your actual resume as well. Company! And remember from Tip #2, every word counts. Don’t use neutral words where a more positive word could convey more meaning. For example, which is more powerful, stating that you “worked on” a project or that you “successfully implemented” a project? 6. Be sure all information is up-to-date. If you are no longer on a committee, delete it from your resume or indicate the proper dates. Change the essay on society, verbs (“represent,” “draft,” “negotiate”) from the descriptions of plan your prior jobs to the past tense (“represented,” “drafted,” “negotiated”). No longer fluent in French?

Be accurate in the assessment of on society your language ability as of today, not as of mid-way through your junior year abroad. 7. Additional Information: Space is a commodity, but you should still make room for two or three lines that show you are a human being and not just a robot. Include a few interests (but be sure they are real interests of resume for bank po yours and not aspirational hobbies). Maybe you and one of the interviewers will find you have a hobby in essay on impact of social common. If nothing else, this “fluff” gives interviewers some material for a few softball questions to break the ice or end the interview on a lighter note. Aside from true interests/hobbies, include language abilities, bar admissions, and acceptance, memberships/affiliations so long as you are an active and on impact of social, not just passive participant in these organizations. Remember the essay on college acceptance, essential test: “Can you talk intelligently about it if asked?” If someone asks about your membership in essay on impact on society an alumni network, will you state proudly that you assisted in essay on college acceptance raising $500,000 in alumni contributions for a scholarship fund or will you cower in your chair and confess that you are on the e-mail list for the committee but have yet to attend a meeting? 8. Education first or work experience first? This is a common question. Remember Tip #1 #8212; you want the most important stuff to jump off the page. So if you went to a top law school, you may want to list education first.

If your law school was not as highly ranked but you somehow landed a job at essay media on society Wachtell, list work experience first. In the case of a tie, I’d go with work experience first. 9. On College Acceptance! The squint test : It seems a bit unsophisticated but it works. Tape your resume to a wall about 10 feet away or just hold it far out in front of you and squint. Does the balance of black and white on the page make your eyes happy? Is there much too much dense text? Or way too much white space? If you’ve ever strung lights on a Christmas tree, it’s the same principle. Squint and then follow your instincts. 10. Proofread your resume carefully.

Then proofread it again. Then ask a friend to proofread it. And another friend. And your legal recruiter. Then proofread it again.

Nothing screams “Don’t hire me!” like a glaring typo or spelling mistake. 10?. Here’s a freebie. It’s not the most important tip unless… well if it is, you know who you are. You know that photo of essay on impact of social you in the Bahamas in your bikini? Shirtless? You remember how you uploaded it to your Google profile? And now you list your Gmail address on your resume?

Well guess what… When I am e-mailing you at your Gmail address, yes, I can see that photo of you in dissertation the right-hand sidebar on my screen. If I can see it, so can the on impact media on society, recruiting coordinator and so can the partner at the firm where you’re interviewing. Oh, and one more thing: your Twitter feed will also now show up on the right-hand sidebar. I’m not asking you to stop using social media. But if you are indiscriminate about company presentation your tweets, think about setting up a separate e-mail address for the job search process. There is not just one right way of essay on impact of social on society designing a resume.

But there are wrong ways. Look at models but don’t just copy someone else’s. This singular piece of paper is your key to getting your foot in the door in the next step of your career… or not. Resume! It’s worth spending a few extra hours getting it right. Lateral Link is of social media on society one of the top-rated international legal recruiting firms. With over 14 offices world-wide, Lateral Link specializes in company placing attorneys at the most prestigious law firms in the world. Managed by former practicing attorneys from top law schools, Lateral Link has a tradition of hiring lawyers to execute the lateral leaps of practicing attorneys. Essay On Impact! Click ::here:: to company find out more about us.

Sign up for our newsletter. Woman Abandons Law Degree To Become Porn Star. How Consultants Recommend Cutting Legal Bills. The Trump Administration Seeks To Rip The Heart Out Of Labor And Employment Law. The Ugliest Law Schools In America. The Freestanding Law Schools With The Highest Student Loan Default Rates. Lawyers Aren#8217;t Necessarily Good Managers#8230; So Why Do We Let Them Manage Firms? WilmerHale And The Terrible, Horrible, No Good, Very Bad Day Of Leaking Client Whistleblower Docs To The WSJ.

What’s Up With All The New York Mid-Market Lateral Moves? Was UVA Law Alum Johnathan Perkins Pressured By The FBI Into Recanting His Account Of Racial Profiling? Biglaw Firm#8217;s Move To New Office Means It#8217;s Time For Some Buyouts. Federal Lawsuit Filed Against #8216;The Jews#8217; Man Opens Fire At Law Firm Representing His Ex. Essay On Impact Media! Law firms blow a lot of rhetorical hot air affirming their commitment to achieving gender diversity in the workplace. Yet, despite some isolated efforts to hire and retain more female attorneys and on the issues to user interface, promote more women into essay on impact of social partnership, little tangible progress has been made to improve the position of linear women in the profession… Location: Any Stoel Rives LLP , United States. posted by essay of social media Stoel Rives LLP Jr. Emerging Companies Corporate Associate. Location: San Francisco, California. posted by Kinney Recruiting LLC Legal and Compliance Associate. Location: New York, NY, United States. Company Presentation! posted by Autonomy Capital Develop software for tax and legal application.

Work at home. Enjoy life. On Impact On Society! Location: Telecommute, MA. posted by Family Law Software Health Care Attorney 7 + years experience, No Book Necessary. Location: Long Island, NY. Subscribe and get breaking news, commentary, and opinions on law firms, lawyers, law schools, lawsuits, judges, and company, more. Breaking Media Editor at Large. Sign up for on impact of social our newsletter.

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essays intercourse Sex and Sexuality in Islam. by Muslim Women's League. Even though it comprises only part of our identities, the sexuality of women represents so much more; such that women's sexuality has been viewed as something to be controlled, hidden, or mastered, most often by men. Through the ages, sexuality has an essay of social on society, impact on one's identity, self-esteem, relationships with others, societal mores, legal codes and so on.

If sexual behavior simply existed to allow for procreation, so much controversy and fascination would have no reason to exist. Unfortunately, in many societies and for many years women have been principally defined by their roles as sexual beings whose chief purpose is to satisfy men's sexual needs; this perception contributed to maintaining women in positions of essay inferiority and often subservience to men. Even today, women are singled out as sex objects, either as victims of on impact of social media on society rape or willing participants in industries such as advertising or pornography, that exploit women's sexuality. The purpose of data analysis plan dissertation this chapter is to explore important issues of on society sexuality from an Islamic point of view in an effort to expose demeaning cultural habits which have no basis in Islam, and to offer alternative understandings of these issues based on the primary sources of Qur'an and Hadith. The view of sexuality as taboo and shameful is by no means unique to resume for bank po any particular religious or ethnic group.

The Victorian era in England and the US(late 19th century) was characterized by such a strong inhibition of sexuality that was subsequently blamed for psychological problems seen in women by psychiatrists such as Sigmund Freud. Breaking free from the oppressiveness of that era was an important goal for women through most of the 20th century since the prevailing attitudes were not confined to sexual issues as women were denied many other essential human rights. Laila Ahmed addresses some of the misogynistic conditions and beliefs that preceded Islam in on impact of social media on society, the Mediterranean area, heavily influenced by Jewish and resume Christian thinking at that time(6th and essay on impact media on society 7th centuries). Po. She points out the church's attitude on abortion and contraception . formed part of on impact of social on society a broader negative ethos concerning the body and sexuality -- a sense of these as sinful and shameful and of sexuality as legitimate only for essay procreation. women were evidently perceived as innately more implicated in physicality and sexuality than men. (Women and Gender in Islam, p.35) Unfortunately, a similar view of women has been adopted by some Muslims and may actually be rooted in the cultural values which existed when Islam was introduced. Human sexual development goes through several well-defined stages. Throughout growth, opportunities exist to on impact on society teach children about their bodies, to inculcate values and attitudes, and most importantly to presentation foster self-esteem. The success or failure (as determined by a woman's overall understanding and value of herself as well as her ability to maintain a satisfying relationship) can be determined by prevailing attitudes of the family and essay on impact of social media surrounding culture. Sexual development occurs throughout the life-cycle, beginning in infancy and childhood. The healthy progression from one stage of development to the next is dependent upon fulfillment of basic requirements at essay each stage.

For example, an infant must develop trust that the caregiver will consistently respond to essay on impact on society her cries before she can safely venture into the world and test the budding independence of acceptance toddlerhood. On Impact Media On Society. The ultimate achievement is the development of an intact, secure adult with a high sense of self-esteem and self-worth. If a girl is constantly being told that she is naughty, shameful, stupid or ugly, she will come to believe it and obviously have low self-esteem which will interfere with relationships, school, work and so on. This illustration in essay linear perspective, general terms introduces the argument that cultural habits which teach girls excessive shame breed guilt and reinforce a negative self-image contributing to low self-esteem and even dysfunctional sexual lives. This stage of media on society development has been referred to as the latent stage in Freudian terms. It was felt that between early childhood and on college puberty children had no interest in essay on impact of social on society, their or others sexuality; they are essentially dormant in this regard until hormonal changes signal the onset of puberty. However, this argument has been challenged by other experts in the field. Regardless of psychological theories, certain facts must be considered about children at this age. They are developing mentally and as such are often extremely curious about themselves, others, animals and so on. This is a good time to reinforce concepts of cleanliness, privacy and self-respect and to begin to teach them about dissertation sexuality and reproduction in an age appropriate manner.

Some girls will start menstruating as early as age nine and of social media on society should be prepared ahead of time by frank and open discussions with their parents. For many girls, the most significant thing to happen during this time is the onset of essay menstruation. If a girl has not been prepared for of social on society this event, the sight of the data plan first few drops of essay on impact media on society blood can be terribly frightening. Alcohol. The signs that a girl is entering this stage of development include breast development, growth of hair under the arms and in the pubic area, increase in height and finally onset of menses. At this time, cultural and familial attitudes about essay on impact of social media menstruation are critical in data plan dissertation, impacting a girl's acceptance or rejection of essay of social this milestone in her life. Because of the rapid rate of change and accompanying sense of awkwardness, adolescents are often insecure and preoccupied with appearances, with a strong desire to be accepted by essay on the relating their peers. This stage is characterized by a heightened interest in and awareness of on society members of the opposite sex. In the essay United States and in many other countries, young people begin to develop relationships during the teenage years. Over half of the students graduating from of social media on society high school have been sexually active. Many communities are working hard to teach abstinence before marriage but they are working against difficult odds especially when dating is viewed as normal, age-appropriate behavior. Yet, a primary task at this stage is to presentation achieve a healthy, intimate relationship, which, for Muslims, can only exist in the context of marriage.

Once women become sexually active, they then must deal with issues related to pregnancy, such as attitudes toward child-bearing, timing and spacing of children, and contraception. Ideally, decisions are made within a mutually supportive monogamous relationship. Also, during this time, sexual satisfaction as well as sexual dysfunction or incompatibility become important issues as part of an overall relationship and can contribute to its well being or be a source of tension and stress. Historically, older women and men were considered asexual as aging and sexuality seemed incompatible. Especially today, as women and men live well into on impact on society their eighties, sexuality is still an important part of many people's lives. While some may experience a decreased sex drive, others do not notice any change at all.

Early in life, children become aware of their sexuality even to the point that infants can experience sexual pleasure (see Your Baby and Child, P. Resume. Leach, p. 212). Media On Society. Infants develop awareness of the resume for bank po function and on impact of social on society form of all body parts as they grow. To a child, the penis or vagina is just another part of the body, like arms and legs. The focus on the genitals is particularly evident during the toilet training years. If a child is taught that her genitals are dirty and shameful , but she wants to explore them just the same, naturally she will feel ashamed and naughty if she does so. Data Analysis Plan. Therefore, early on she sees part of herself as negative. Most child development experts encourage parents to remain neutral about a child's interest in her genitals to avoid preoccupation with that body part and to enhance the essay on impact of social media on society development of a positive sexual identity. As the essay child grows, it becomes important to teach her about on impact media privacy and appropriate behavior when around others. Oftentimes, parents fear that by not discouraging their children from touching themselves, they are encouraging them to explore sexuality at an early age.

But teaching children to respect and plan understand their bodies will more positively impact their self image compared to emphasizing the sense of shame ('ayb) that many children are taught. Such a sense of shame can be taken to extremes; for example, a mother refuses to essay on impact of social apply necessary medication to her three year old daughter's vagina because to touch her there is 'ayb. Perspective. Other girls are afraid to media on society cleanse their genitals properly because to touch themselves is company presentation 'ayb. The concept of shame or disgust regarding one's body has no basis in Islam. During adolescence, sexuality becomes of interest to young people as their bodies experience hormonal upheavals which result in physical and emotional changes. Again, a girl's experience through childhood will influence her passage through this difficult time. If she is of social on society taught that the onset of menstruation is a curse, then her experience and for bank coping mechanisms will be affected negatively. A positive attitude will enable a young woman to view it as a milestone, not a hindrance. Unfortunately, much folklore and negative cultural beliefs abound regarding a woman's menses. Indeed, for some women menstruation is a physically difficult, unwelcome disruption every month.

But it is a simple biological process that can be managed like any other physical condition, and needn't impair a woman's ability to function. Several hadith exist regarding menstruation. The only Qur'anic reference is found in essay on impact media, Surah 2, verse 222 where Muslims are told to avoid sexual intercourse during a woman's menses: And they will ask thee about (woman's) monthly courses. Say, 'It is a vulnerable condition. Keep, therefore, aloof from women during their monthly courses, and do not draw near unto them until they are cleansed; and when they are cleansed, go in unto them as God has bidden you to resume for bank do.' In a hadith found in Muslim (No. 592, also reported in Sunan Abu Dawud, No, 258), a discussion occurs whereby the essay media on society Prophet emphasizes that the data analysis plan dissertation Islamic view of menstruation differs significantly from the Jewish attitude during his time, which strongly restricted women from several arenas while they were menstruating. In this hadith he says, Associate with them in the houses and do everything except sexual intercourse.

Aisha and the other wives of the Prophet were instrumental in pointing out his attitude of tolerance; for essay on impact of social example, Maimuna recalled an occasion when she was sitting near him while he was praying. She happened to essay acceptance be menstruating and during his prayers he knelt on her garment but did not displace it, meaning that being in the presence of a menstruating woman had no impact on his prayers ( Mishkat ul Masabih, No. 550; for other hadith along similar lines see Sunan Abu Dawud, Nos. 212-213, 267-273; Muslim, Nos. 269, 577-588 and Bukhari, Vol. Essay On Impact. 1, Nos. 293-300) Also, the Prophet commanded menstruating women and those observing purdah to participate in Eid festivities. They sat behind those who prayed but joined in takbir ( Muslim, Nos. Perspective. 1932-34; Bukhari, Vol.1, No.

321). Exemptions from Rituals. Today, as in the time of the Prophet, women do not pray or fast while on their menses. The Qur'an does not address this practice at all; several hadith exist which expressly forbid women to pray while on their period. On Impact. (Sunan Abu Dawud, Nos. 271-287, Bukhari, Vol.1., No.327). Several traditions show that menstruating women were not supposed to company presentation perform tawaf (circumambulation) around the Kaaba during Hajj while they were menstruating (Bukhari, Vol. 1, Nos. 302,321,325; al-Muwatta, 20.16) The menses were viewed as a temporary illness such that days not fasted had to be made up as any ill person would do after Ramadan. The Qur'an states that those who are ill or on a journey can desist from fasting and make the days up later (2:184).

There are no hadith which expressly forbid women from fasting while menstruating, but based on the text from the following, one concludes that menstruating women did not fast: Aisha is reported to have said that during menstruation in the time of the Prophet, the women were commanded to essay on impact of social on society complete the alcohol essay fast (abandoned during menses) but were not commanded to complete the (abandoned) prayer (Sunan Abu Dawud, Nos. 262-3, Muslim, Nos. 660-662). Women who have prolonged menses because of an underlying medical problem can resume prayers , fasting, and intercourse after a certain number of days (Sunan Abu Dawud, Nos. 274-306, Bukhari, Vol. 1, Nos. 303,306,322,324).

In view of the verse mentioned above which admonishes against sexual intercourse with a menstruating woman in order to avoid causing her harm, the exemptions from the essay of social media on society above-mentioned rituals could be viewed as an extension of God's consideration of women. Perhaps abstention from prayer and fasting during one's menses is a divine acknowledgement of women's increased difficulty during that period. God gave them permission not to pray or fast as a sign of data analysis dissertation mercy, just as He allows travelers to essay on impact media shorten their prayers to ease their burden. Many Muslims believe that menstruating women are not allowed to enter the mosque or touch the Qur'an. This relates to the view of the essay menstruating woman as unclean. On Society. Since she cannot be purified with ablution until after her menses stop, she is not in the proper state to enter a mosque or recite Qur'an. Conflicting hadith exist regarding these habits. When looking at the whole body of company presentation hadith regarding the subject of media menstruation, it appears that many of the on the to user interface injunctions were made because of the essay on impact physical problems associated with active bleeding. Women at that time did not have access to modern amenities which protect a woman and her garments from the blood flow. One hadith points out that one of the Prophet's wives (Um Salamah, who was having irregular bleeding) needed a dish underneath her to catch the menstrual blood while she was observing I'tikaf in the mosque during Ramadan (Bukhari No.

306, Sunan Abu Dawud, No. 2470, Muslim, No. 2470). Therefore, practically speaking , women might have been restricted in their activities if they did not have the means to deal with a heavy period, for analysis example. Today, women have so many options so that there are rarely fears of such difficulties.

In addition, the essay on society Prophet once asked Aisha to fetch his mat which was in for bank po, the mosque. She said, But I am menstruating to which he replied Your menstruation is media on society not in your hand. (Sunan Abu Dawud, No. 261) However, another hadith exists which states that menstruating women should not enter the mosque: The Prophet is reported to have said, I do not make the mosque lawful for a menstruating woman and for a person who is junub. (Sunan Abu Dawud, No. 232) The act of not touching the Qur'an while menstruating is based on the hadith that the essay on college acceptance Prophet wrote a letter in which he said that no one should touch the Qur'an but one who is pure. (Mishkat-ul-Masabih, No. 465;). Also, in Surah 56, verses 77-79 we find: That this indeed is a Qur'an most honorable, in a Book well-guarded, which none shall touch but those who are clean (tahir). In Mishkat-ul Masabih a hadith from Tirmidhi states that the Prophet said that the menstruating woman and one who is junub should not recite anything from the Qur'an (No. 461). In general, since, in either of these states, women or men are not yet physically purified (tahir) they cannot touch or formally recite the on impact of social media on society Qur'an until that state comes to an end.

By performing ghusl (complete ablution) after the menses are over, one achieves the prerequisite physical state which allows for the resumption of on college prayers, fasting, reciting Qur'an and sexual relations. This does not imply impurity of spirit nor does it necessarily have to essay on impact of social media mean that a menstruating woman is unclean or dirty. The Prophet was known to perform ghusl after intercourse before reciting Qur'an, and data analysis dissertation he also would recite Qur'an while resting his head in Aisha's lap and she happened to be menstruating. (Mishkat, No. 460, Muslim, Nos. 260, 591) It is possible to understand why Muslims might view menses as a negative aspect of the female identity. A well known and oft-quoted hadith which leads to essay of social media on society the conclusion that menstruating women neither prayed nor fasted is company found in Bukhari with several versions: The Prophet is reported to have said, Isn't it true that a woman does not pray and does not fast on menstruating? And that is the defect in her religion (Vol. 3, No.

172, see also Vol. 1, No. 301). The conclusion usually derived from this hadith is that women can never achieve the same level of faith or spirituality as men because they cannot fulfill their religious duties all the time. The weakness in this argument and therefore in the hadith is that it contradicts the undisputed image expressed in the Qur'an of women and men as equal in on impact of social, terms of their duties and expectations as Muslims, servants of God. Essay Linear. To say that one's faith is determined only by the extent to which she can carry out the rituals negates all of the other aspects of faithfulness and observance that cannot be quantified.

God rewards or punishes according to deeds and essay media on society intentions; how, then, can something that is in society essay biologically determined, not chosen or willed by the individual, serve as a measure of faith? Would God punish women for something that He created? Because this hadith is essay media found in Bukhari, it is rarely questioned or reinterpreted and unfortunately reinforces a negative view of women in Islam. The large volume of alcohol in society essay hadith regarding menstruation reflects the need for practical guidance on the part of the Muslim community at the time of the Prophet. After reviewing all of the essay on impact of social texts, one can't help but feel the burden of menstruation for the Muslim woman. Regardless of the on the deficiency hadith and in of social on society, view of modern advances, Muslim women today can view menstruation as a simple fact of life that has no negative bearing on her value as a human being. Modern medicine has enabled us to manipulate the menstrual cycle in a myriad of ways so that women can continue to on the issues to user interface carry out their activities without being disabled once a month. Indeed, many women take advantage of medical technology to avoid menstruating during Hajj which, for many, is truly a once in a lifetime event not to be missed because of bad timing.

Virginity and the Hymen: The Double Standard. Throughout childhood and adolescence, girls are sometimes prohibited by their parents from engaging in any activities that might interfere with the integrity of the hymen which is a small circular membrane at the opening of the vagina which allows the passage of essay on impact media menstrual flow. The opening is very narrow and for bank is torn when penetration occurs (as in sexual intercourse). This is occasionally accompanied by bleeding. Of Social Media. Such blood loss has been required in some cultures to prove that the acceptance woman is a virgin at marriage so a blood stained cloth would be given to the groom's family on the wedding night to verify the bride's pure state.

If a woman did not bleed, the repercussions could be severe. So it became vitally important that the hymen remain intact as a sign of virginity with the family's honor at stake. While many of the cultural traditions involving proof of a woman's virginity are less prevalent than in the past, one can still find a persistent concern about the hymen as a marker for virginity today throughout many parts of the Muslim world. (It should be noted that the concern about the hymen is not limited only to essay Muslims.) As a result, any activity that might cause tearing of the hymen would be forbidden, such as bicycle riding, horseback riding, gymnastics, etc. Unfortunately, the prohibitions against these activities are rarely accompanied by an explanation (most likely due to shyness on perspective the part of the parents); thus, the young girl learns that because she is essay of social media a girl she cannot participate in activities enjoyed by other children. Again, such an attitude promotes a negative self-image. These attitudes are culturally entrenched and for bank po not based on Islam.

While virginity of both men and women is emphasized in Islam, there is no text in Qur'an or Hadith which specifically addresses the intactness of any part of a woman's anatomy as a marker for virginity. As will be discussed in on impact of social on society, detail later, the Islamic position on sexual behavior is issues to user explicit. Both men and on impact of social media women are required to be chaste and to seek fulfilling relationships in marriage. Consequently, pre- and essay acceptance extra-marital relations are prohibited (Qur'an, 17:32, 24:26, 25:68; Bukhari, Vol. 8, Nos. Essay On Impact Of Social Media On Society. 798-802).

Of course, then, there is no debate that Muslims, male and female, must be virgins before they enter into their first marriage. Each individual is responsible and accountable to God for maintaining a state of data dissertation purity prior to matrimony. Why should a woman have to prove that she is a virgin with physical evidence, when the man is taken on essay of social media his word? Naturally, a woman who marries for acceptance the second or third time cannot give the same proof, meaning the status of the hymen is truly irrelevant for essay on impact of social on society determining sexual purity. The hymen exists as a remnant of embryological development which serves no purpose physiologically speaking (K.

L. Moore, The Developing Human). If it tears because a girl goes bike riding or uses a tampon or even has a pelvic exam by a physician as part of an to user, evaluation of a medical condition, must it then follow that she is no longer a virgin? The restriction against vaginal penetration applies to premarital sexual behavior with a member of the opposite sex. The prohibition against premarital sex exists because of multiple negative social, psychological and physical consequences that do not apply if the hymen is torn by an act that does not involve sexual intercourse. An unfortunate consequence of focusing on the shamefulness of sexuality is the inability of many women to enjoy a fulfilling sexual life once married.

If a woman is taught from childhood that her genitals are unclean, untouchable, and basically an area off limits, and if inadequate discussion takes place to prepare her for her first sexual experience, then naturally she would be horrified to imagine the penetration of that area by another person such as her husband. And if the essay media first encounter is painful, the stage is set for inhibition and fear so that a fulfilling sexual relationship is practically impossible. Company Presentation. Problems that ensue include the inability to essay on impact of social on society consummate a marriage, vaginismus (spasm of the vaginal muscles which causes pain and prevents penile penetration), dyspareunia (painful intercourse), and company presentation the emotional and psychological consequences for the individuals involved in the relationship. Also, the strong sense of fear and shame often prevents adequate medical evaluation during pelvic examinations because some women are unable to sufficiently relax even if they are married and have already borne children. While our religion stresses the importance of mutual sexual satisfaction between marriage partners, negative cultural factors can prevent such an outcome. By educating children and young adults properly about on impact media on society sexuality, and by eliminating the features or habits which contribute to a negative self-image, and by focusing on the positive language found regarding these issues in Islamic literature women and men will be able to enjoy a fulfilling sexual relationship in marriage that is each person's right. Sexuality in Qur'an and Hadith. The references to sexuality found in Qur'an and hadith will now be discussed. On College Acceptance. In the following verse, men and essay of social media women are referred to as the garments of one another, implying a sense of balance and mutual nurturance from one to the other. It is lawful for you to go in unto your wives during the night preceding the (day's) fast: they are as a garment for you, and you are as a garment for them. God is aware that you would have deprived yourselves of this right, and so He has turned unto you in His mercy and removed this hardship from essay you.

Now, then, you may lie with them skin to essay on impact skin, and avail yourselves to company that which God has ordained for you.(2:187) Also, by reviewing this and the verses below one appreciates the fact that sexual relations are sanctioned by God and essay on impact media on society are viewed as part of the spiritual relationship that exists between a husband and wife. As mentioned earlier, the Qur'an specifically prohibits intercourse during a woman's period (2:222) to avoid causing her discomfort. In verse 223 of the same Surah, the Qur'an says: Your wives are your tilth; go, then, unto your tilth as you may desire, but first provide something for your souls, and remain conscious of God, and know that you are destined to meet Him. And give glad tidings unto those who believe. Based on these verses and some hadith, Muslim couples are encouraged to enjoy sexual relations in any manner the two prefer. The only essay on college acceptance prohibitions involve avoiding intercourse while a woman is menstruating, and avoiding anal penetration (Muslim, No.3365); this explains the text in the verse mentioned above since it was revealed when one of the Sahaba was concerned about having sexual intercourse from essay on impact behind.

He was worried that he committed a sin. So the Prophet said that any position was lawful as long as anal penetration did not occur. Presentation. Therefore, if the couple is mutually agreeable, no other restrictions apply. Other verses that address sexuality focus on the unlawfulness of extra-marital sexual relationships which will be discussed later. Sexual Rights of the Wife.

Several hadith also address the issue of sexual satisfaction with reference to the wife's rights in this matter. The Prophet advised Abdullah bin Amr bin Al-As (who spent all day fasting and all night in essay media, prayer) to fast sometimes and not at other times; to company presentation pray at night and to sleep at essay on impact media on society night. Your body has a right over you, your eyes have a right over you and company presentation your wife has a right over you. (Bukhari, Vol.7, No. 127) The wife's rights include a right to companionship from her husband and fulfillment of her sexual needs. A woman's satisfaction is essay on society particularly referred to in the interpretation of the hadiths which discuss penile withdrawal as a method of contraception. One stipulation is that the woman must consent because such a practice could interfere with her sexual fulfillment to which she is entitled. Also, if she desires to bear children, coitus interruptus practiced by her husband would violate that right as well. This viewpoint is based on a hadith transmitted by Umar ibn-al-Khattab who said that the Prophet forbade the plan practice of coitus interruptus with a woman except with her permission This reference is found in Sex and essay Society in Islam, by B. Data Analysis. F. Musallam who also points out that this hadith was considered weak by on impact of social media some Medieval jurists (see also al-Muwatta, 29.34, No.

100). Nevertheless, the position regarding the woman's right to resume orgasm was developed over time by several Muslim jurists during the same period (Busallam, Chapter 2 and footnotes). Also, one undisputed justification for essay of social media on society divorce on for bank behalf of the wife is her sexual dissatisfaction. The most explicit discussions of sexual relations with respect to on impact of social media fulfilling the wife's needs are found in the Book on the Etiquette of data analysis plan Marriage, part of Abu Hamid Al-Ghazali's larger work, Revival of the Religious Sciences (Ihya Ulum al-Din), written in the eleventh century. In spite of some of media his comments that are generally disparaging of essay on the relating women, he argues forcefully regarding the essay on impact media on society wife's right to sexual fulfillment. He quotes the Prophet as saying, Let none of you come upon his wife like an for bank, animal, let there be an emissary between them. When asked what is the emissary, he replied, The kiss and sweet words. In another hadith, the essay on impact of social Prophet points out that one of the essay deficiencies of a man is that he should approach his wife and have sexual contact with her before exchanging words and essay of social media caresses, consequently, he sleeps with her and fulfills his needs (i.e. orgasm) before she fulfills hers. Al-Ghazali further elaborates on the importance of a woman achieving orgasm by stating, Congruence in attaining a climax is more gratifying to her because the man is not preoccupied with his own pleasure, but rather with hers. Rights of the Husband.

The sexual rights of the husband are also elucidated in the traditions, but the language is such that it appears that his rights supersede those of his wife. For example, in Bukhari, AbuHuraira reports that the Prophet said, If a man invites his wife to sleep with him and she refuses, then the angels send their curses on company her till morning. (Vol. On Impact Of Social On Society. 7, No. 121-2; in Muslim, the text reads that God is presentation displeased with her until the husband is pleased with her Nos. 3366-68). In Riyadh-us-Salaheen, a hadith attributed to Tirmidhi and Nisai states that the Prophet said, When a man sends for his wife for the satisfaction of his need, she should go to him even if she may be occupied in baking bread. (No. 284) Similarly, Muslim women are advised not to fast without the essay on impact of social media on society permission of their husbands since fasting would interfere with sexual relations (Sunan Abu Dawud, Nos. 2452-3; Muslim, Nos.

3366-68; Bukhari, Vol.7, No. Data Plan Dissertation. 120). Clearly, Islamic literature stresses the importance of the of social sexual relationship between a husband and wife, but the above traditions seem to show that the husband's right to have sex is more important than the wife's right of refusal if she is plan dissertation not willing for whatever reason. The only of social on society time she can refuse intercourse, then, is resume for bank during menstruation. The verse (2:222) commands Muslims to avoid sex during that time because it may be associated with discomfort on the part of the woman. A logical conclusion would be that sexual relations are better avoided for any circumstances (physical or otherwise) that would lead to discomfort. A common view of sex is that the stronger sexual urges of men (compared to women) can be controlled only to a certain extent; according to some, this justifies the essay on impact practice of polygamy even though the Qur'an makes no mention of sexual desires in the verses on polygamy (4:3-5). Also, the same argument is made to justify forcing women to have sex against their will, as they are forbidden to data analysis dissertation refuse to have sexual relations. Since the husband's urges are so strong, and to prevent him from essay on society acting out on them illicitly, a wife's duty therefore is to submit in order to preserve the marriage.

Yet, human beings are endowed with self control not seen in any other species, such that we do not act on every instinctual impulse because of essay some uncontrollable force. This is what distinguishes humankind since God gave us the ability to essay on society think and dissertation make choices. Therefore, there is no justification for forcing women to have sex against essay on impact of social media, their will, even in marriage. One does not find any traditions that show the Prophet as an aggressive or coercive husband. Similarly, behavior involving coercion and force goes against the philosophy of mutual satisfaction outlined in the Qur'an (see verses above) and against dissertation, the hadith which states that the best among Muslims are those who are best towards their wives (Riyadh-us-Salaheen, No. 278). Also, the Prophet expressed his strong disapproval of those who physically beat their wives and then had sexual relations that night (Bukhari, Vol. 7, No. 132, Vol.9, 81-82; see also Riyadh us-Salaheen, No. On Impact Of Social Media On Society. 274).

The example of the Prophet clearly reveals that he and his wives enjoyed physical affection not necessarily related to intercourse thus reflecting an attitude of loving behavior in a variety of circumstances. Essay Linear Perspective. Based on the hadith transmitted by his wives (particularly regarding physical intimacy while they were menstruating), this behavior included kissing, caressing, embracing and essay on impact media bathing together. (Sunan Abu Dawud, Nos. 267-273, 2376-2379; Muslim, Nos. 577-586, 629) Husbands and wives should strive to satisfy one another's sexual needs as much as possible. This can be achieved by honest, open discussions; care, kindness and a desire to please one another. Viewing sexual intimacy as an important part of the relationship will enable a couple to achieve mutual satisfaction that enhances the overall success of the marriage. Clearly, coercion and lack of consideration for alcohol one's spouses feelings will result in tension that can have negative effects on the rest of the relationship.

Unfortunately, if a Muslim woman is raised to abhor and fear any matters related to sex, then in most instances of sexual contact she would be a passive and perhaps unwilling participant, and definitely not one who derives pleasure from essay of social sex. Also, the general view of sex as a shameful and dirty act contributes to inhibitions of both men and women, preventing them from enjoying an essay, act sanctioned by God. The following hadith highlights the importance of on impact on society privacy in sexual relationships: the Prophet is reported to have said, The most wicked among the people in analysis plan dissertation, the sight of God on the Day of essay on society Judgement is the resume po man who goes to essay on impact his wife and she comes to him, and then he divulges her secret. (Muslim, Nos. 3369-70). Consequently, Muslims would be very unlikely to discuss matters of their sexual lives outside of the home. By keeping sexual issues private, the couple ensures mutual respect and avoids the chances of violating trust by divulging personal tastes and practices to others.

However, this attitude would also prevent couples from seeking necessary help, thus diminishing opportunities for alleviating any problems related to company sexual dysfunction. Consultations with professionals, such as physicians, would not violate the code of privacy, and could help the individual or couple in matters that significantly impact the marriage. Sex Outside of Marraige. As mentioned earlier, the Qur'an specifically prohibits sexual acts outside of marriage (zina). Interestingly, the text does not go into on impact of social detail to explain why such behavior is sinful. The verses which mention illicit sexual relations do so while admonishing Muslims to avoid other grave sinful deeds such as murder and on the relating interface stealing (Qur'an 25:68, 60:12). Muslims acknowledge and believe in Divine wisdom which is of social understood, to some extent, by the application of common sense and an exploration of the ramifications of fornication and adultery which include but are not limited to unwanted pregnancy, transmission of sexually transmitted diseases, negative emotional and psychological consequences, and physical intimacy without emotional commitment. In addition to Qur'an, numerous hadith exist which point out that zina is considered a major sin (Bukhari, Vol.7, No. Perspective. 148; Vol. Essay On Impact Media On Society. 8, Nos.

798-802). The issue of extramarital sexual relations takes on even more profound importance because laws exist in essay, Islamic jurisprudence which outline the punishment (hadd) for essay this behavior which is considered a sex crime. Essay Linear. Clearly, the threat of essay of social media punishment authorized by God serves as a very effective deterrent for illicit sexual behavior which results in negative social consequences beyond those experienced by the couple in question. Even though the text is clear regarding the unlawfulness of zina, the following references point out how difficult it is to accuse someone of such a crime. According to the Qur'an, those who accuse another of zina are required to produce four eyewitnesses of the act of genital penetration (meaning the act of intercourse would practically have to be committed in public view). According to hadith, other incriminating evidence include confession and data analysis pregnancy (Bukhari, Vol. 8, No. 816; Sunan Abu Dawud, No. 4518; Muslim, No. 4194).

While the of social seriousness of the crime is not in on the relating to user, question, the of social on society Prophet himself demonstrated reluctance in reacting to accusations and even confessions without giving individuals the opportunity to avoid punishment and repent to God, with the hopes of avoiding punishment in the hereafter as well. In addition, the Prophet himself advised the believers not to company presentation make public their misbehaviors. When a man came to confess that he had been with a woman and did everything except sexual intercourse, Omar ibn al Khattab said, Allah has concealed your fault; it would have been better if you had concealed it yourself. On Impact Of Social Media On Society. The Prophet then quoted the resume verse, And be constant in praying at the beginning and the end of the day. for, verily, good deeds drive away evil deeds: this is a reminder to all who bear (God) in mind. Media On Society. (11:114). In addition, the Qur'an elsewhere clearly stresses the importance of sincerely repenting as God is acceptance ever merciful (4:15-16). Several hadith refer to an instance in which the Prophet tried to give a man the opportunity to avoid punishment. On Impact Media On Society. Maiz ibn Malik came to the Prophet insisting on confessing his sin of fornication with a slavegirl.

The Prophet responded by turning away from him, then insisted that the couple must have just looked at each other, or only embraced or kissed; but Maiz persisted with his confession of actual intercourse. Essay On The. The Prophet gave him ample opportunity to conceal his sin, and repent privately with the on impact of social media hopes of receiving God's forgiveness. Essay Acceptance. Yet, Maiz also knew that punishment in this life would replace the possible punishment awaiting in the Hereafter. So upon essay of social media on society, acknowledgement and confession of fornication, the Prophet ordered the punishment. (Bukhari, Vol. 8, Nos. 806, 810, 812-14; Sunan Abu Dawud, No. 4413). A similar story involves a pregnant woman who also wanted to confess and receive punishment.

Again, the Prophet first told her to Go back to her tribe, but she returned again wishing to confess. The Prophet told her to go back until the child was born. She returned again with the infant and he told her to on the relating to user suckle him until you wean him. She returned when the boy was weaned, again confessing fully, resulting in the prescribed punishment. (Sunan Abu Dawud, No. 4428). For a couple (or individual) convicted of zina, the punishment would be harsh. According to the Qur'an , 100 lashes for each (24:2). In several hadith collections, the punishment of stoning to death is described for those guilty of adultery. This divergence is significant because stoning resulted in death while flogging did not..

The Qur'an does not distinguish between fornication and adultery but uses one word to describe both, zina. Belief in the Qur'an as the final word would argue that the use of stoning to death instead of flogging is essay inappropriate; indeed a hadith in Bukhari states that a transmitter of plan dissertation one of the stoning hadiths did not know if stoning was practiced before or after the revelation of the above Qur'anic verse (Vol. .8, No. 804). Interestingly, both Bukhari and Muslim report a hadith transmitted by Ibn Abbas who narrated that Umar ibn al-Khattab feared that in future times Muslims would not use stoning as punishment because it is not mentioned in the Qur'an. But he spoke to confirm the essay on impact of social obligation of essay issues relating interface its use as punishment for proven cases of adultery. Essay On Impact Media. (Bukhari, Vol.8, No. 816; Muslim, No. 4194). All of these issues dealing with punishment must be reviewed by modern Islamic jurists to develop laws (in those countries where Islamic law is applied) that incorporate the Islamic principles of justice, due process and compassion. In countries where Muslims live as minorities (where Islamic law does not prevail), these punishments cannot be carried out by zealous individuals or communities who may feel that they are required to carry out God's law in spite of the prevailing legal system. Yet, the system of Islamic jurisprudence must guarantee basic rights of individuals accused of serious crimes: these rights cannot possibly be upheld without a court system with checks and balances to ensure enforcement of the law while respecting the rights of individuals. The main point is that, while the punishment for on the to user zina is severe and extreme, the requirements for proof of guilt are so strict that the chances of one actually being convicted and then punished are very small.

Thus the individual Muslim who commits such acts in private, without fear of on impact media retribution should pay heed to the following verses: Verily, God's acceptance of repentance relates only to those who do evil out of ignorance and then repent before their time runs out. And it is they unto whom God will turn again in essay on college, His mercy - for God is all-knowing, wise; whereas repentance shall not be accepted from those who do evil deeds until their dying hour and then say, Behold I now repent; nor from those who die as deniers of truth; it is these for whom We have readied grievous suffering.(4:17-18) While it may seem obvious to some, the definition of essay on impact zina is not without controversy. Again, using the hadith mentioned above(Bukhari, Vol. 8, No. 806, etc.), the Prophet did not consider Maiz ibn Malek of a crime until he confessed of actual sexual intercourse involving penile penetration. This does not mean that other behaviors such as kissing, heavy petting, oral sex are not prohibited but that the requirements needed to justify a harsh punishment are strict.

Obviously, many couples can engage in all of these activities without being exposed to essay on college witnesses and thus avoid punishment in essay media on society, this life. But they still must answer to God who, in no uncertain terms, admonishes against any sexual contact outside of acceptance marriage. False Accusations and Honor. If a husband accuses his wife of essay on impact of social on society adultery by swearing four times and she denies any wrongdoing under oath, then she is vindicated (Qur'an 24:6-9). According to Muhammad Asad (footnote 10, Surah 24) the same applies if a woman accuses her husband. If the accusation is essay relating found to be false the punishment of the accuser is severe: And as for those who accuse chaste women (of adultery), and then are unable to produce four witnesses (in support of thier accusation), flog them with eighty s stripes; an ever after refuse to of social media accept from essay them any testimony- since it is they, they that are truly depraved!- excepting only essay on impact on society those who afterwards repent and made amends for, behold, God is much-forgiving, a dispenser of grace. And as for those who accuse their own wives, but have no witnesses except themselves, let each of these (accusers) call God four times to witness that he is indeed telling the truth, and the fifth time, that God's curse be upon him if he is telling a lie. Presentation. (As for the wife, all) chastisement shall be averted from her by her calling God four times to witness that he is indeed telling a lie, and the fifth (time), that God's curse be upon her if she is telling the truth . (24:4-8) These verses were revealed in response to accusations against Aisha, the Prophet's wife, who was left behind the caravan when she went looking for a lost necklace. A young soldier happened upon her and escorted her to the camp where they arrived the following day.

Rumors about sexual misconduct spread, causing great upheaval and emotional distress in the household of the Prophet. The above verses point out media that a woman's word to swear to her innocence is sufficient to both preserve her reputation and resume for bank po result in on impact media on society, punishment of her accusers. The following verse admonishes the community for not questioning the rumors and giving Aisha, the accused, the benefit of the po doubt: Why do not the believing men and women, whenever such (a rumor) is heard, think the best of one another and say, 'This is an obvious falsehood'. and were it not for God's favor upon you, and of social media His grace in this world and in data plan, the life to come, awesome suffering would indeed have afflicted you in result of all (the calumny) in which you indulge when you take it up with your tongues, uttering with your mouths something of which you have no knowledge, and deeming it a light matter whereas in the sight of God it is an awful thing. Verily, as for those who like (to hear)foul slander spread against (any of) those who have attained to faith - grievous suffering awaits them in this world and in the life to come: for God knows (the full truth), whereas you know (it) not (24:12-19). Slander is essay on impact media considered a grave offense since it taints the reputation of individuals and disrupts relationships The verses, while referring to Aisha's particular case, universally applied, serve to protect women from presentation any unfair accusations about their chastity. Unfortunately in many communities throughout the Muslim world the, honor of the entire family is on society caught up in on college acceptance, and determined by essay on impact of social media on society the reputation of the female members, who can be accused of sexual misconduct, even if it is only suspected. As is clear from the above verses, singling out women for punishment based only on accusations or assumptions has no basis in acceptance, Islam. Even if a woman is accused of essay media fornication, and she denies the accusation, no punishment is carried out essay on college acceptance (Sunan Abu Dawud, No. Of Social Media On Society. 4451).

Thus, even the essay suggestion of misbehavior (usually acts other than intercourse) cannot possibly serve as evidence of essay on impact of social wrongdoing to Islamically justify retribution (such as honor killings) on the part of the woman's family. The sin of false accusations and the focus on absolving the one who is dissertation falsely accused has become problematic regarding the punishment of rape. If a woman accuses a man of raping her and he denies that he did, she is basically confessing to illicit sexual contact and therefore punishable. This is essay of social media even more problematic if the woman has no other evidence besides her testimony. Data Analysis Plan. This is the current state of media affairs in plan dissertation, Pakistan where rape victims are punished for the crime committed against them. According to essay media Imam Malik, if a man is alcohol in society convicted of on impact of social on society rape, he receives the punishment as mentioned for zina and also must pay a mahr (bride-price) to the victim (al-Muwatta, 36.16). Imam Malik also states that if an unmarried woman is essay on the pregnant and claims to have been raped, unless there is physical evidence, she is presumed to be guilty of fornication and therefore punished (al-Muwatta, 41.4). Again, based on earlier interpretations, the woman is made to suffer for a crime committed by another because the essay on impact media focus is erroneously on the sexual act and not on rape as an act of violence. Rather than viewing the act of company presentation sex as the essay on impact of social on society issue requiring jurisdiction, the judges should view rape as an act of violence perpetrated against an unwilling victim who cannot be considered guilty of a sex crime. Along the lines of sexual behavior arises the issue of alcohol in society essay homosexuality about which the Islamic position is clear. Based on numerous verses in the Qur'an which refer to Prophet Lot and the sins committed by essay of social on society his community, one concludes that homosexual relations are prohibited. Company. (7:80-84, 11:77-83, 15:57-77, 26:160-175, 27:54-58, 29:28-35)) Again, the Qur'an does not go into great detail to essay of social media explain why; and essay relating to user again Muslims first accept God's wisdom and then apply reason to come to of social on society an understanding.

The most basic argument is that homosexual behavior is ultimately detrimental to for bank po the survival of thehuman race. Also, it is contrary to the Islamic position of the importance of the on impact of social bond between husbands and wives which is a goal for which Muslims are encouraged to strive. (based on a well known hadith that marriage is half of one's religion.) Like zina, punishment has been described for those who are found to engage in homosexual acts. The Qur'an is somewhat vague on the issue of punishment. Essay On The. The only verse which alludes to this behavior again calls for four witnesses to confirm the immoral conduct (fahishah) between two women or two men; if they are found guilty, they are to be punished, but if they repent they are to be left alone (4:15-16). The type of essay on impact of social media punishment is not defined. The hadith are more specific.

In Sunan Abu Dawud, Ibn Abbas reported that the Prophet said if anyone is found doing as Lot's people did, to kill the one who does it (sodomy) and to on college acceptance whom it is essay on impact of social on society done (No. 4447). In the footnote to this hadith it is pointed out that the jurists differed in opinion regarding how the punishment would be carried out. Basically, homosexual acts are considered illicit and if verified by witnesses or confession, then the individuals would be punished like those who commit zina. Plan. What occurs in private is between individuals who are ultimately accountable to God. Naturally, sexual feelings can arise for people who are not yet married.

An oft quoted hadith advises fasting to help quell the sexual appetite (Bukhari, Vol. Essay On Impact Of Social. 3, No. 129). For some this may not really help. But feelings of frustration do not justify acting them out po with someone outside of the essay on society marital relationship. Company Presentation. Therefore, one could argue for the benefit of masturbation which would relieve the frustration and prevent illicit sexual contact (see Musallam, p.33 and Qaradawi, pp. 170-1). According to Al-Qaradawi in The Lawful and Prohibited in Islam, the essay majority of essay scholars consider masturbation haram (forbidden). But, he does point out that the Hanbali jurists permit masturbation for those afraid of committing fornication or adultery or for those without the on impact media on society means to marry. While the value of family and raising children is undisputed among most Muslims, it is well known that contraception is permitted and can be practiced for a variety of reasons at the discretion of the couple.

This is consistent with the view that the purpose of sexual behavior between husband and wife is not limited to resume procreation. The Prophet did not prohibit contraception (the withdrawal method or coitus interruptus practiced at of social media on society the time) and did not mention any stipulations in any of the essay on college hadith except one mentioned earlier which refers to the importance of obtaining the wife's consent before practicing withdrawal. Similarly, use of female controlled methods, such as the birth control pill, would require the essay media on society husband's consent in essay, consideration of his desires for bearing children. (Bukhari, Vol. Essay Media. 7, Nos. 135-6; Muslim, Nos.

3371-88; al-Muwatta, 29.34) While withdrawal was the method practiced during the Prophet's time, by analogy, contraception by the means available today is also permitted. In almost every hadith that discusses withdrawal ('azl) the Prophet is reported to have said that even if it is practiced, if God intends a child to be born she/he will be born. Although the methods used today for contraception are very effective, not a single one provides 100% assurance that pregnancy will not occur; so, as always, God's will prevails when He so ordains a matter such as conception. Some Muslims argue that sterilization of men or women is essay linear perspective not allowed as a method of contraception because it alters the human body. They use the hadith which admonish against altering one's features for cosmetic reasons (Y. Al-Qaradawi, The Lawful and Prohibited in Islam, pp. 88-9). Surgery done for beautification is clearly not the same as that done for contraception so the connection is flawed at best, and does not offer a convincing argument against sterilization. Like the other monotheistic religions, Islam prohibits the taking of the on impact of social media on society life of another human being without just cause (i.e. in self-defense, see 5:32) Therefore the question arises, at what point in resume for bank, gestation does the fetus become a human, such that to remove it would be described as murder. Essay Of Social Media On Society. The debate in modern Western society centers around the issue of choice. Since the on college acceptance pregnancy is part of the on impact media woman's body, she has the on the issues to user right to make decisions regarding the outcome.

On the other hand, the fetus is a potential human being who has rights of her/his own, one of them being the right to life. By the early third trimester, when an infant born can survive outside of the womb, to terminate a pregnancy is essay on impact media on society considered illegal. Linear. Prior to on impact that stage of gestation, the fetus definitely cannot survive, therefore, it is not yet considered a human being . In Society. Others believe that the fetus's status as a human begins at conception. In spite of the positions of the major jurists, many Muslims today ( and some earlier jurists) believe that abortion is unlawful under any circumstances unless the woman's life is endangered by the pregnancy. Modern technology (not available to on impact on society early jurists) enables the physician to for bank po see the beating heart of a 21 day old embryo; whether the embryo qualifies as a person is really only essay media on society known by God. Many feel that life and essay on college acceptance the human spirit are present at conception meaning pregnancy termination at any stage would involve the unlawful taking of a life ( see Islamic Perspectives in essay on society, Obstetrics and for bank Gynecology, by Dr. Hassan Hathout, pp. 61-78 ). While some modern day scholars also feel that the fetus' right to life prevails even in cases of incest or rape, others consider those situations exceptional and think abortion is allowed to preserve the emotional and of social media psychological well-being of the woman. Female Genital Mutilation. Since female genital mutilation (FGM , known also as female circumcision). is a custom among some Muslims, the Islamic position must be made clear.

This practice which involves varying degrees of mutilation (from removing the clitoris to resume po removing all labia and sewing the vagina to such an extent that only essay media a small opening exists to data allow passage of menstrual blood) presumably is performed to limit the of social sexual activity of women . By eliminating their ability to experience orgasm , they will be less likely to misbehave before or during marriage. This practice pre-dated Islam and is currently a custom in a few Muslim countries, particularly in essay linear perspective, Africa. Only one hadith exists which specifically addresses FGM. In Sunan Abu Dawud, Um Atiya said that the Prophet told a woman who performed circumcision in Medina to not cut severely as that is better for a woman and more desirable for a husband (No. 5251). According to Abu Dawud, this is a weak hadith (mursal). In the essay on impact of social footnote of this hadith, the translator, Ahmad Hasan, points out that all of the major scholars maintained that FGM was recommended (but to what degree was not specified). As mentioned throughout this chapter, focusing on sexuality in dissertation, a positive manner can be a difficult task for on impact Muslims. Cultural views of women in in society essay, general, fear of committing and being punished for sin, and the use of sex as a means of essay on society domination have all contributed to the silence and for bank repression that prevent people from being comfortable with their sexuality as individuals and in relationships. Essay Of Social Media. Through education and understanding, a more positive approach can lead to a better outcome.

Teaching children to accept their bodies and linear perspective sexuality contributes to developing strong self-esteem which is a major determinant of future sexual activity. Young people, particularly women, with low self-esteem are more likely to engage in sexual behavior at a young age. Fostering self-esteem occurs mainly within the family unit and also in schools and society at essay of social media large. Informing children and young adults about the changes that occur as they grow and then teaching them about alcohol in society developing healthy relationships with others is on impact of social possible through formalized educational settings (especially if the parents feel too uncomfortable discussing sexuality.) Also, a willingness on the part of resume for bank adults to answer questions openly and to discuss difficult issues such as homosexualty or sexually transmitted diseases will enable young adults to approach their parents and educators and therefore be less likely to obtain inaccurate information from their peers or the media. The Prophet was well-known for his frankness in discussing all issues, including those related to sex and sexual development. In one hadith, he is asked by a woman if, when a woman has an orgasm while asleep (during dreaming), does she have to perform complete ablution (ghusl) prior to doing her prayers. The Prophet answered that she does because such an experience is akin to the nocturnal emissions of men which require ghusl. (Muslim, Nos. 607-613; Bukhari, Vol.1, No. 280) This is essay media a well known hadith which shows that the early Muslims felt no inhibition about addressing the Prophet about sensitive issues such as female orgasm (see also Muslim, No. 649). Essay Linear. Muslims today must follow the example of the Prophet to use wisdom and beautiful preaching to talk to essay on impact of social on society one another and essay perspective their children about all matters.

Teaching about sexuality from an Islamic perspective is necessary for Muslim young people who are growing up in a society full of on society tremendous pressures. Regarding menstruation, it is alcohol essay important to teach our daughters that this is a special part of development that signals the onset of adulthood and possible future child-bearing. A supportive attitude by parents is essential as girls struggle to deal with a change that may leave them feeling uncomfortable and sometimes embarrassed. Pre-adolescents are usually preoccupied with the opinions of essay on impact of social media their peers. So, a Muslim girl who isn't praying or fasting because it is that time of the analysis dissertation month naturally feels exposed and maybe even isolated. Again, this points to the importance of media on society teaching respect to all children to minimize the potential for hurt feelings and shame. Also, discussing this in appropriate sex education courses for young Muslims enables them to be educated and alcohol in society essay informed so that mature attitudes will be engendered among boys and girls. One could argue that the strong language found in on impact media, the Qur'an and essay perspective Hadith against of social, unlawful sex contributes to a negative attitude regarding sex in general. Indeed, fear of retribution is often used to discourage young adults from engaging in premarital sexual behavior, thus contributing to inhibition, guilt and essay repression that interfere with healthy sexuality in marriage. Muslims must be willing to discuss these issues openly with their children to essay of social media on society point out the wisdom of postponing sexual behavior until marriage and to focus on all of the positive aspects that a healthy sexual relationship contributes to for bank po that union.

Rules without explanation only stimulate a young person's curiosity and interest in risky behavior that is glorified by the media and often practiced by one's peers. Also, when instilled with a strong sense of self esteem and identity, young people are better equipped to deal with the pressures they face particularly during adolescence when many of their friends are experimenting sexually.

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To serve their particular purposes in an effective manner, a compare and contrast essay must communicate in an efficient manner. This means that compare and contrast essays should start with an opening paragraph, which will directly state what the writer is acceptance, trying to say. Afterward, they can move onto the body, which will support the opening paragraph by providing supporting evidence. Once the supporting evidence has been listed, compare and contrast essays can conclude by reemphasizing their opening paragraphs in order to produce a lasting impression on the mind of the reader. With that said, a compare and essay of social media, contrast essay cannot be completed without conducting a comparative analysis, which the writer can use to lay out their thoughts about the subjects before sorting them into a neat and organized form.

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