Analysis of Conceptual Frameworks in Accounting

Analysis of Conceptual Frameworks in Accounting Introduction International Accounting Standards Board (IASB) has begun a mutual project with US Financial Accounting Standards Board (FASB) to rebuild the existing frameworks and converge them into a common framework. First, some background. The US Securities and Exchange Commission (SEC) has proposed that companies required to file financial statements with the SEC begin replacing U.S General Accepted Accounting Principles (US GAAP) with International Financial Reporting Standards (IFRS) beginning in 2014. For all practical purposes this means the eventual adoption of IFRS (principles-based) for all companies in the United States (U.S. accounting standards are considered to be rule-based model). The shift aims to harmonize US accounting standards to an international one in tandem with the globalization of capital markets.Norwalk agreement between the FASB and the IASB was signed paving the way for the creation of more principles-based accounting standards for global financial reporting (Wikipedi a, 2010). What is  a Conceptual Framework? International Conceptual Framework of Financial Reporting is a system of interactive objectives and fundamentals which lays out a set of consistent standards in preparing financial reports.A conceptual framework is akin to a constitution that prescribes the nature, function and limits of financial accounting and financial statements. Why is a conceptual framework necessary? First, to be useful, standard setting shouldbuild on and relate to an established body of concepts and objectives. A soundly developed conceptual framework should enable the IASB or FASB to issue more useful and consistent standards over time. A coherent set of standards and rules should be theresult, because they would be built upon the same foundation. The framework should increase financial statement users understanding of and confidence in financial reporting, and it should enhance comparability among companies financial statements. Second, new and emerging practical problems should be more quickly solved byreference to an existing framework of basic theory. For example, PandaCorporation sold two issues of bonds that it would redeem either with $1,000 in cash or with 50 ounces of silver, whichever was worth more at maturity. Both bond issues had a stated interest rate of 9 percent. At what amounts should the bondshave been recorded by Pand a or the buyers of the bonds? What is the amount ofpremium or discount on the bonds and how should it be amortized, if the bond redemptionpayments are to be made in silver (the future value of which was unknownat the date of issuance)?It is difficult, if not impossible, for the FASB or IASB to prescribe the proper accountingtreatment quickly for situations like this. Practising accountants, however, must resolvesuch problems on a day-to-day basis. Through the exercise of good judgment and withthe help of a universally-accepted conceptual framework, practitioners can dismiss certainalternatives quickly and then focus on an acceptable treatment. Harmonization of accounting standards is very important. For instance, Multinational companies doing business in more than one country will find that it is difficult to comply with more than one set of accounting standards established by authorities in different nations. Harmonization of accounting standards will help the world economy in the following ways: by facilitating international transactions and minimizing exchange costs by providing increasingly perfect information; by standardizing information to world-wide economic policy-makers; by improving financial markets information; and by improving government accountability. International investment decisions and financial-based management decisions are then made with less risk. Furthermore, harmonization of accounting policy would help provide a level playing field globally. Regulators and auditors will be receiving the same information, facilitating the evaluation process. In todays accounting environment, there are two formats of accounting systems, namely principles-based system and rules-based system.Almost all companies are required to prepare their financial statements according to one of the two standards. Recently, there has been much debate on whether principle-based accounting would be more efficient than the popular rules-based accounting, in the wake of accounting scandals, such as Enron. As a result of the Enron saga, the current way of accounting has been come under a great deal of scrutiny. Rules-based Accounting Rules-based accounting such as US GAAP is basically a list of detailed rules that must be followed when preparing financial statements. Many accountants favor the prospect of using rules-based standards, because in the absence of rules they could be brought to court if their judgments of the financial statements were incorrect. When there are strict rules that need to be adhered to, the possibility of lawsuits is diminished (Investopedia, 2009). Having a set of rules can increase accuracy and reduce the ambiguity that can trigger aggressive reporting decisions by management. The matrix of rules, however, can cause unnecessary complexity in the preparation of financial statement Principles-based Accounting Principles-based accounting such asIFRS is adopted as a conceptual basis for accountants. A simple set of key objectives are set out to ensure good reporting, e.g. qualitative characteristics, faithful representation. Common examples are provided as guidelines and explain the objectives. Although some rules are unavoidable, the guidelines are not meant to be used for every situation (Investopedia, 2009). Precise requirements can sometimes compel managers to manipulate the statements to fit what is compulsory. The problem with principles-based accounting is that lack of guidelines can yield unreliable and inconsistent information that makes it difficult to compare one organization with another. When contemplating which accounting method is best, it must be made certain that the information provided in the financial statements is relevant, reliable and comparable across reporting periods and entities. Increased discussion has pushed accountants towards principle-based accounting, but it is recognized that the method needs to be modified to make it more effective and efficient. To illustrate thecomparison, for example, depreciation expense for all fixed assets is to be set at 10 percent per annum of the original cost of the asset until the asset is fully depreciated.Such a rule leaves no room for judgment or argument about the amount of depreciation expense to be recognized. Comparability and consistency across firms and through time is virtually assured under such a rule. This is a rules-based system.In contrast, under the principles-based system, depreciation expense for the reporting period should reflect the decline in the economic value of the asset over the period. Such a standard requires the application of judgment and evaluation by both managers and auditors. The goal is to register the realistic value of the asset according to as is basis. Differences between IFRS and U.S. GAAP Statement of Income Under IFRS, extraordinary items are not segregated in the income statement, while, under US GAAP, they are shown below the net income. Consolidation IFRS favors a control model whereas U.S. GAAP prefers a risks-and-rewards model. Some entities consolidated in accordance with FIN 46(R) may have to be shown separately under IFRS. Inventory Under IFRS, LIFO (Last In, First out) cannot be used while under U.S. GAAP,companies have the choice between LIFO and FIFO (First In, First Out). Using the LIFO method results in lower gross profit, which allows a company tobe taxed less. Earning-per-Share Under IFRS, the earning-per-share calculation does not average the individual interim period calculations, whereas under U.S. GAAP the computation averages the individual interim period incremental shares. Development Costs These costs can be capitalized under IFRS if certain criteria are met, while it is considered as expenses under U.S. GAAP(Remi Forgeas, 2008). Advantages Rules-based System Increased accuracy, reduced ambiguity and a diminished possibility of lawsuits. Rule-based standards are generally considered easier to audit for compliance purposes, and may produce more consistent and comparable financial reports across entities. Auditor display higher confident in decision making because they have a bright-light guidelines. Principles-based System The fundamental advantage of principles-based accounting is that its broad guidelines can be practical for a variety of circumstances Potentially very flexible with regard to new and changing products and environments. As such, they should also require less maintenance. Another advantage of a principles-based system is that it would result in simpler standards. Principles-based system would lead to standards that would be less than 12 pages long, instead of over 100 pages. Accountants are afforded the flexibility to input their expertise and judgment more freely in line with the professional code in producing the financial statements. Such deployment of their skills and experience will enhance their professionalism. Disadvantages Rules-based System Lack of transparency of disclosure. In the wake of recent accounting scandals, such as Enron and Worldcom, investors are becominghypersensitive to the reliability of published accounts and suspicious of the possibility of inflated earnings. The major drawback to a rules-based system is the complexity in the preparation of financial statements May include a lack of flexibility with regard to changing conditions and new products, hence requiring almost continual maintenance at times. Frequently subjectto manipulation as entities may search for loopholes that meet the literal wording of the standard but violate the intent of the standard. Principles-based System Critics of a principles-based approach argue that financial statements are more difficult to audit andwould likely lose their comparability and consistency across industries and issues regarding income measurement and recognition would remain controversial. For example, how much income will General Electric actually recognize on a multi-year defense contract under the percentage of completion method of accounting? Will this be comparable to the income reported by its competitors? To the extent that they rely on individual judgment to interpret and implement the standards, there is a danger that they can be used to manipulate financial results. For example, what ifthe auditors behaving badly? Abuse their trust and fail to apply the principles in good faith consistent with the intent and spirit of the standards. Auditors display less confidence in their decisions. Between the rules-based and principles-based modules, it is felt that the latter will be more practical and preferred by the global community, given its universal appeal based on ethics, sound judgment, transparency, credibility and even downright common sense factors. Moreover, in the globalised business arena, this system would be easier to adopt, comprehend and acceptable as against rigid rules that may be interpreted differently from one country to another. Example Cases Enron Case U.S. accounting standards are considered to be rule-based model. For example, we look at the Enron scandal, which broke in October 2001 and eventually led to the collapse of the Enron Corporation. Through the use of accounting loopholes, special purpose entities (SPE), and poor financial reporting, Enron was able to cover up billions of dollars in debt from failed deals and projects.In the U.S, Accounting law allows a company to exclude a SPE from its own financial statements if an independent party has control of the SPE, and if this independent party owns at least 3 percent of the SPE. Enron needed to find a way to hide the debt since high debt levels would lower the investment grade and trigger banks to recall lendings. Using the Enrons stock as collateral, the SPE, which was headed by the CFO Fastow, borrowed large sums of money. And this money wasused to balance Enrons overvalued contracts. Thus, the SPE enabled Enron to convert loans and assets burdened with debt obligations into income. In addition, the taking over by the SPE made Enron transfer more stock to SPE. However, the debt and assets purchased by the SPE, which was actually burdened with large amount of debts, were not reported on Enrons financial accounts. Enron was also guilty of using a dubious mark-to-market accounting system in its forward gas contract sales whereby income was estimated as the present value of net future cashflows to indicate true economic value. When these projects faltered, income was still recorded based on the initial value which of course was incorrect. As a result more projects had to be created to sustain a steady income inflow to appease the shareholders. Shareholders lost nearly $11 billion when Enrons stock price, which hit a high of US$90 per share in mid 2000, plummeted to less than $1 by the end of November 2001. Transmile case A special audit carried out by Moores Rowland Risk Management Sdn. Bhd, showed that Transmile made pre-tax losses of RM126 million and RM77 million for 2006 and 2005, respectively, instead of pre-tax profits of RM207 million and RM120 million as originally reported a total of RM530 million in overstatement. Their auditors Deloitte Touche declined to approve the accounts when the company failed to furnish them proof to substantiate certain trade receivables. However, the loss was not detected by Deloitte Touche. Worldcom case This case unveils how one of the worlds largest Mississippi telecommunicationproviders managed to make $3.8 billion disappear? The answer lies in the companys CFO Scott Sullivans treatment of capital expenditures and the accrual method, one of the basic principles of accounting.Sullivan, fraudulently took billions of dollars in operating expenses and spread them out across so-called property accounts, which is a type of capital expense accounts. This allowed Worldcom to charge the expenses off slowly, and in smaller amounts, instead of reporting them immediately to investors. The U.Ss rules-based accounting system is lack of transparency.Transparency is becoming a matter of survival rather than choice. The way toaddress at least some of the flaws mentioned above is to advocate more transparency in financial reporting. This essentially means that companies would start providing all the information the market considers to be relevant rather than simply fulfilling their mandatory regula tory requirements. Southern Bank Bhd (SBB) case In the review of Southern Bank Bhds audited financial statements for the year ended Dec 31, 2005 there was inappropriate accounting treatment amounting to RM 160 million as follows: Inappropriately valuing certain derivative financial instruments and not writing down in full the collateral value. Wrongly writing back specific provisions made on certain foreclosed properties. Capitalizing instead of expensing certain costs which is similar to Worldcom financial scandal. It appears that the accounting and auditing standard in Malaysia is very low. In order to protect the interest of the small investors and shareholders, the accounting and auditing standard should be upgraded. Conclusion Personally, I do not favor relying on either principles. Without credible principles, the rules are meaningless. Without rules the accountants are not protected. We had principle-based rules up until the IASB/FASB was created. The more specific rules or guidance were issued following lawsuits against auditors or accountants, questioning their professional judgment. The profession felt that to issue specific rules would reduce the likelihood of lawsuits against the accountants professional judgment. Interestingly, we are now coming full circle and looking to simplify how accounting is interpreted. We will make this switch and then in another 10-20 years, if another accounting scandal arises and everyone will ask for more rules again? However, we may be well served by acknowledging that neither a purely rules-based nor a purely principles-based system will be the best option on its own. Perhaps a largely principles-based system policed by a simple rules code could be the ideal solution.Any set of rules will be subject to someones interpretation. The rules will only be as good as those who use them. (2,490 words)

Role Of Community Radio Cultural Studies Essay

Role Of Community Radio Cultural Studies Essay In this study, the researcher is intended to unveil the impact of community radio on social development in Pakistan. The work at hand will measure the role of existing three community radios RASTA FM 88.6 launched by Punjab Traffic Police in November 2010, PUFM 104.6 launched by Institute of communication studies, University of Punjab in June 2004 and UAF FM 100.4 launched by Agriculture University, Faisalabad in August 2012, out of thirty four. Community has been defined as a group of interacting people living in a common location (Wikipedia, 2012). Sub-continent, of which Pakistan forms a major chunk, is a part of earth where different religious, ethnic, economic and cultural groups, say communities, are living together at sizeable social distances since long. Before the world shaped itself into Global Village with help of new inventions in the field of media and technologies as Marshal McLuhan declared it in 1964, these groups never had a chance to interact with each other freely, thus giving rise to differences and sense of alienation among them. Pakistan emerged on the map of the world gaining independence from British rule in 1947 and nascent state could not help its communities reduce gap among them. The main factor that kept crippling the nation factor was state-controlled communication that served general masses, but did not voice for the genuine need of variety of communities to come closer to create homogeneity. A s a result, Pakistan faced the first jerk in 1971 when it lost Bangladesh, the then East-Pakistan (Umm-e-Habiba, (2002). The remaining area of Pakistan bears same cultural distribution of people as it had before 1971 as the East Pakistan was a separate part of land of the nation. This diversity in population has turned into serious threat for national integration for the land in recent years as the differences are emerging at a rapid pace in some parts like Baluchistan and Saraiki belt aggrieved by the policies of the ruling class and absence of fora like community radio. Radio by and for the community, be that a physical one or a community of interest, quotes Mary Myers after years of experience and expertise in international media development (CIMA, 2008). He stresses upon the participation of community transforming itself in all aspects. UNESCO report (2001) on Community Radio defines radio as follows; (Cammaerts, 2010). Community broadcasting is a non-profit service that is owned by a particular community, usually through a trust, foundation, or association. Media Act 1995 of Hungry states community radio as non-profit broadcasters and defines its duties in the words to follow that it agrees to serve national, ethnic or other minority goals, cultural aims or a disadvantaged group, or intends to serve as the public life forum of a community, provided it uses financial profit generated by the broadcasting, as recorded separately, solely for the maintenance and development of the broadcasting (Act 1 of 1996, Article 2) (Hungarian Federation of Free Radio, 1992). This definition clears the position of community radio as non-profit entity dedicated to serve a specific group of a geographic location. Right from its origin, community radio is a tool to bridge the gaps between people and their surroundings, whether it is another group or their government. In this scenario, researcher intends to study whether the concept of community radio can help combat these problems where such type of radio in addition to Public Radio and Commercial Radio is invented to serve the stated purpose. For this reason, researcher is keen to explore the impact of already on-aired community radios in different cities of Pakistan. If it is a successful experiment so far, it can save Pakistan from getting into more troubled waters in terms of the exploding factional differences and glue the society together through provision of the highly needed local ventilation of their deep concerns. Objective of the Study: Objectives of the study are; To gauge the role of community radios in educating people towards a healthy society. To study the context and contents of programs being on-aired for the purpose of promoting the sense of social co-existence. To measure the penetration of community radios in serving infotainment needs of listeners. To compare and explore the difference of educational approach of selected community radios. To explore the level of participation of people towards selected community radios. To measure the satisfaction level of listeners of selected community radio. To measure the difficulties faced by selected community radios in terms of technical and financial resources in their effort to educate society. Rationale for the study: The aim of the study is to analyse the efforts of community radios of selected areas of Pakistan in educating people to build a healthy and peaceful society by feeding the need of people for information and right direction by providing them with the desired outlet at local levels. As it is clear from the definition of community radios, it has capacity to change the minds of people in positive direction by serving them and enabling them to know their rights and responsibilities. Cultural preservation, language protection, education of individuals, reducing religious differences, ethnic problems, gender discrimination, digital divide and extremism, enhancing women empowerment, helping disaster management can be done through community radio. It also enhances peoples participation in community development that directly increases their sense of responsibility. It is high time for Pakistan to make its people realize their worth as a member of society where every individual can play a vital role in strengthening the roots of democracy and rule of law. Thus, the role of community radios, if it be run-on philosophical lines behind its emergence, can change the future of country, the reason researcher intends to study and measure the role of selected existing community radios in Pakistan. Scope of Study: Scope of the study is broad based and far reaching. It contemplates deep implications as the concept of community radio can play vital role in fostering social development among the deprived and digitally divided parts of Pakistan. As a developing state, Pakistan needs to address many grave issues out of which educating minds of people towards their role in social development and responsibility towards state are sublime and the most immediate ones. It can be done by airing the voice of the voiceless and broadcasting for grass root level. This study will help evaluate the current scenario of community radios as well as measure community mobilization through them. It will also help media practitioners design future strategy for setting up effective community radio. Literature Review: A literature review is a systematic search and analysis of published information that the scholars and researchers have written on a topic (8). It helps to reduce the chances of duplication along with indicating the direction of your research scope to maximize the reward of research. The study at hand intends to examine the role of community radios in social development of Pakistan. The researcher has planned to explore the following possible sources to sharpen the conceptual and theoretical dimensions of the study. Research Journals Theses Books Online Articles Online books, newspaper magazine articles etc Sharma. K.J. (2003) in his book Digital Broadcasting journalism studies the evolution of community radio in the world. He stresses upon the need of more number of community radios in order to bring people together. He gives example of Radio Mahaweli of Sri Lanka established in 1979 by UNESCO and DANIDA after the launch of construction plan of hydroelectric dam in the area. It helped local community move efficiently to new homes. The six year broadcast of mobile radio played a vital role in smooth and successful movement of a great number of populations. He argues that third world countries specially the African and Asian need to improve the structure of community radios for fighting the hardships and bringing about better growth rate. Tahir. N. S. (2010) in her article Community Radio Still a Tool of Social Change. Still a Far Cry in Pakistan studies the history of radio in Pakistan and discusses the current development of community radios. She calls government dictorial regime of media responsible for slow development of community radios. She fears local ethnic and extremist authorities to misuse these community stations for illegal operations. She concludes that it is right time for the Pakistan to realize the importance of community radios and establish as vast network of the same as possible to curb social evils like extremism corruption. The question of misuse does not stand authentic anymore when a proper authority in the form of PEMRA exists to make sure a well directed and regulated use of community radios. Kanayama. T. (no. 29, 2007, Keio Communication Review highlights the role of community radio. In his research article Community Ties and Revitalization: The Role of Community Radio in Japan he tells how community radio plays a role in revitalizing local community in Japan. With the localism movement, most influential of all in the Japanese campaign for community broadcasting (Radio) was the government information policy in late 1980, which eventually enforced the community broadcasting law in 1992 to provide local information to local people via community radio, also community FM. Since the earth quake of 1995, importance of balanced and timely information of community radio has been realized. Community radio has also played a vital role in motivating people for the construction of new system after the collapse of existing one. It played a role of revitaliser for the community of Japan. Zahid. M. (2007) in his research Role of Radio in Disaster Management. the case study of PUFM 104.6 at Muzafarabad studies the role of radio in disaster management. He takes example of PUFM 104.6 which, after earth quake of 2005, started its services for feeding the information needs of disaster hit people. He concludes his study by declaring radio a successful tool to help fight crises and disasters. He also favours this idea by calling it economical and the quickest way to bridge communication gap in disaster management. Information for development, an international research journal of India that encompasses the role and relevance of ICT (information communication technology) in various development sectors such as rural development, gender, governance, micro-finance, education, health, wireless communication, ICT for poor, local content, culture and heritage and many more published a report on community radio in Pakistan in 2008. This report took into account the history of community radio in Pakistan before and after the establishment of PEMRA. It takes into account the reasons for slow development of community radio in Pakistan and questions PEMRA about it. This report also describes the role of already established commercial and campus radios for training media students. It also highlights the problem of pirates who had been running illegal radio stations in Baluchistan and Azad Jammu Kashmir. It urges PEMRA to play more efficient role in establishing more number of community radios for the welfar e of society. Once again in 2010, AMARC and Pakistan Press Foundation appealed for setting up community radio in flood affected areas in Pakistan. In the statement they said, the authorities have been asked to be flexible and responsive to proposals for the establishment of community based broadcasting mechanisms so that any information gap that exists among the affected people is fulfilled and relief operations are made highly effective. They also acknowledged the role of radio in disaster management and crisis in earth quakes of Haiti and floods of Indonesia. Further, in the advocacy of their appeal they added, There is a need to complement these efforts by bridging the gaps of information at the very local levels and among displaced people. This can be effectively achieved by setting up emergency community radio stations. This appeal was heard and UNESCO, with help of local authorities, established radio stations at the cost of $400,000/-. (15) Pakistan Press Foundation (2012) organised a three days workshop for the training of media professionals to work for the betterment of society. They invited experts and scholars of the time to train media professional to play active role in community development. It was agreed that community radio are playing vital role in improving gender justice and women empowerment. Thus, vowing to spread and strengthen the network of community radios to rural areas as early as possible. IFEX report (2010), reviews the role of its partner foundation of Pakistan called Pakistan Press Foundation (PPF). The report takes into account all activities of PPF to establish visible and effective network of community radios since the Pakistan faced first huge natural calamity of the present century in 2005 in the form of earth quake. IFX appreciates the policies of PPF to help bridge information gap of disaster hit population after they lost all infrastructure of sources of information. Furthermore, this report believes that change is gaining ground after the struggle of PPF and deprived areas and people are now able to receive required information to be useful part of community. It stresses upon the continuity of this effort to maximize it to the maximum possible limit. Theoretical Framework: Stephen Littlejohn Karen Foss (2008) define theory as any organized set of concepts, explanation and principles of some aspects of human experience. (Cited in Baran Davis, 2009, p.11) Theory and research are interrelated to each other in a way that theory is important to conduct a research to provide basic guideline, whereas research helps in constructing, building, modifying or testing theories. The theories used to support this study are the democratization or democratic participant theory. It emphasizes and supports following namely; The medias multiplicity; Local nature of media; Usage of the media in small scale; De-institutionalizing media; Reciprocal part of recipient or communicator; Horizontal media; Involvement and interaction. Democratization / Democratic Participant Media Theorys stapleprinciples are summarized by Mc Quail, in the year 1987. The principles are mentioned below: Minority-groups and individuals must be capable of enforcing the claims made by them for: Freedom of approaching to media. Freedom of asking for the service against the needs, demanded by them, to the media. Medias organization and message content should be designed in such a way that it is not affected by the bureaucratic and political control. Existence of media should be proved in respect of the interests and need of the recipients should not be justified in respect of interests and needs of media entity, professional workers of media or the advertisers. Communities, organizations and groups must own media individually. Participatory, small-scale and interactive types of the media have been considered of more profit in comparison to unidirectional and large-scale media. The latter are taken into use only by professional-media-workers. Generally, needs of the society are not taken into consideration by the well established media. Democratic Participant Media Theoryconsiders communication or mass media as very important and should be managed by the professionals. Democratic-participant theory is in the support of following points: Freedom to associated local data. Freedom for answering back Freedom for using new communication means for the purpose of interaction Freedom of taking social-action in community, subcultures and interest-groups small-scale settings of subcultures and interest group. Research Question Methodology: Research Questions: Do community radios educate people in Pakistan? If so, to what extent? What is level of participation of communities in achieving goals of community radios? Do community radios have enough resources to carry out their functions in Pakistan? Do community radios fulfil infotainment needs of listeners? If so, the extent of fulfilment and loopholes if any. Does content of community radios promote the sense of social co-existence in Pakistan? Hypotheses: H.1. Community radios are efficient tools for educating people of Pakistan. H.2. Community radios are helping bridge gap of infotainment needs of listeners. H.3. Content of community radios is promoting the sense of social co-existence in Pakistan. H.4. Communities are participating in achieving goals of community radios. H.5. Community radios do not have enough resources and facilities to carry out their functions in Pakistan. Methodology: Methodology is a research strategy that translates ontological and epistemological principle into guidelines that shows how research is to be conducted. (Sarantakos, 2005, p.30) To study the the role of community radio in social development in Pakistan. A case study of RASTA FM 88.8, UAF FM 100.4 PUFM 104.6, the researcher will use the survey research method and content analysis. The researcher will make an effort to test the research questions and hypotheses by selecting universe and drawing out an appropriate sample, followed by measurement rules, data presentation and analyses. Methodology: The researcher selects the survey method for the study. Surveys are methods of data collection in which information is gathered through oral or written questioning. Oral questioning is known as interviewing and written questioning is accomplished through questionnaire, which are administered to the respondents by mail or handed to them personally by the researcher in their homes, at work, at school or any other place they are returned to the researcher after completion. These are also known as self-administered or self-completion questionnaire. (Sarantakos, 2005, p.239). The researcher has selected questionnaire as a tool for the collection of data. The proposed research study contains two kinds of questions. Open-ended questions Close-ended questions Open-ended question requires respondents to generate their own answers. (Wimmer Dominick, 2011, p.187). In Close-ended question respondents select an answer from a list provided by the researcher. (Wimmer Dominick, 2011, p.188). The researcher also intends to use the content analysis method as well. Ole Holsti (1969) offers a broad definition of content analysis as any technique for making inferences by objectively and systematically identifying specified characteristics of messages. (Holsti, 1969) According to Dr. Klaus Krippendorff (1980 and 2004), six questions must be addressed in every content analysis: Which data are analyzed? How are they defined? What is the population from which they are drawn? What is the context relative to which the data are analyzed? What are the boundaries of the analysis? What is the target of the inferences? The researcher plans to analyze the programs of selected community radios in order to test the hypothesis and research questions to reach final conclusion. Universe: To define the universe is to specify the boundaries of the content to be considered. (Wimmer Dominick, 2003, p.145). The universe of present study is the community radios of Pakistan. Sample: A sample is a subset of the population that is representative of the entire population. (Wimmer Dominick, 2003, p.84). The sample of the present study is listener of selected community radios of Pakistan. The researcher selected three community radios of Pakistan that are following: RASTA FM 88.8, Lahore PUFM 104.6, Lahore UAF FM 100.4, Faisalabad The researcher has selected these radios because Lahore is the capital of Punjab, And Faisalabad is the hub of business of Pakistan where students have better opportunities for educational and all the educational institutes are well equipped with technology, and community radios of these areas are considered efficient in their working for the mobilization of community. Also, the community of these areas is well educated as compared to those of other parts of country and people of these areas are considered to be more efficient and active to play their role for their society. Listeners will be selected through simple random sampling which is a type of probability sampling. Simple random sampling is a sampling, where each subject or unit in the population has an equal chance of being selected. (Wimmer Dominick, 2006, P.82) Sample size: The sample of the present study are listeners community radios of Pakistan and the sample size would be 100 respondents from each radio station, so the total sample size would be of 300.

Qualitative vs. Quantitative Research Essay -- Research Analysis

In this paper, the author will delineate the characteristics between qualitative and quantitative research, as well as their methodologies. The purpose of this paper is to give the reader a brief glimpse behind each research approach, by determining the strengths and weaknesses of both. The terms â€Å"subjective† and â€Å"objective† will be viewed in accordance with each research paradigm by considering the role of the observer and addressing how the researcher conducts his or her analysis using these approaches. The author will also describe the preferred approach given to each modality and how each model can be utilized in a study of aggression. Qualitative and Quantitative are two differentiated paradigms of research, which operate under the assumption that measured outcomes, must be proven valid and reliable. However, the distinguishing element between each paradigm resolves to the role of the researcher. Although they can be explicated by the source of the data collected, qualitative being a semantic text and quantitative being in numerical form, in the qualitative paradigm, the role of the researcher is to be an active participant within the study, lending the subjectivity of interpretation to the final measured outcome (Denzien & Lincoln, 2000). However, the quantitative approach finds the role of the researcher as an outside, objective observer, where the possibility for researcher bias is reduced, and the final measured outcome is not subject to researcher interpretations (Patton, 1996). Qualitative Research Qualitative research is a multi-dimensional method that utilizes an imperative and naturalistic approach. This design is associated with a phenomenological paradigm and is used by observing human behavior in... ...ht eliminate the need for research participation by sending out surveys in the mail randomly. The qualitative methodology might use an example a focus group. Where the researcher is an active participant in asking open-ended questions, specifically to engage the participants and prompt interpretive answers reflective of emotionality. When considering the manipulation of variables to alter conditions that are observable and measurable, quantitative analysis could include the manipulation of environmental factors, such as room temperature, lighting, etc, where the researcher is an outside, unattached observer. The qualitative paradigm would insist that the researcher be a participant of the factors of manipulation by using interruptive techniques, verbal commands, etc, and determine the measurable effects on the outcome through personal interpretation of data.

The Importance of History Essay -- essays research papers

What is history? Should we study history? Who creates history? Is history relevant? The definition of history, is a question which has sparked international debate for centuries between the writers, readers, and the makers of history. It is a vital topic which should be relevant in our lives because it?s important to acknowledge past events that have occurred in our world that deeply influences the present. This essay will discuss what history is, and why we study it. History is the study of past events leading up to the present day. It is a research, a narrative, or an account of past events and developments that are commonly related to a person, an institution, or a place. It is a branch of knowledge that records and analyzes past happenings. Focusing on the people involved in a time, place, and series of events makes history. It?s from social and cultural conditions as well as political and economical events. Within the topic of history, there is historiography which refers to the study of historical study. It is historical analysis examining the principles, theories, writings and uses of historical methods. History based on the past, or describing people who lived in the past or events that happened in the past. Historical study often focuses on events and progress that occur in particular blocks of time in order to organize ideas. Names given to a period can vary with geographical location as can the dates of the start and end of a particular period. History can also be classified in/to social sciences and humanities. Outside fields of study, such as economics, philosophy, archeology, anthropology, and geography are common sub topics in global history. History is created by a historical entity/figure that ha... ...nd memorization of dates which is why it?s usually at the bottom of students' favorite subjects We can't learn from either our mistakes or our achievements if we don't know our History. In conclusion, knowing the History of others is important to understand where they're coming from. Knowing where you come from is one of the best ways of knowing where you are going. History helps us progress because we know what to avoid and what to aspire for. Perhaps if more people took the time to do this, there would be less conflict, anger and hatred in the world. Someday now will be history. So if now is not relevant, neither is history and vice versa. Or looking as many historians do, If we don't pay attention to the past and learn from history, we are bound to repeat the mistakes we made in the past. "Those who cannot learn from history are condemned to repeat it."

The Development Of Ancient Systems Of Writing In Iraq And Egypt :: essays research papers

The Development of Ancient Systems of Writing in Iraq and Egypt Ancient systems of writing in the Middle East arose when people needed a method for remembering important information. In both Ancient Iraq and Ancient Egypt each of the stages of writing, from pictograms to ideograms to phonetograms, evolved as a response to the need to express more complex ideas. Satisfaction of this need gave us the two most famous forms of ancient writing, cuneiform from ancient Iraq, and hieroglyphics from ancient Egypt. Both of these forms of writing evolved and their use spread to other peoples even after the originators of the scripts had passed on. Some of the oldest writing found in the Middle East dates from 8000 to 3000 B.C. This corresponds to the approximate time period that the people of the region went from living a nomadic life to settlement in villages and trading among themselves. When trading large or varying types of commodities you need a method for recording. To meet this need developed a token system for the recording of financial data. These tokens were of varying shapes for various things, two to three centimetres in size, and used for enumeration and keeping track of goods and labour. These tokens eventually had to be stored so they wouldn't be misplaced or lost. To secure them, they were placed in opaque clay envelopes. To indicate what was inside the envelope markings were made on it, eventually someone realized that all you had to do was mark on the clay what was in the envelope and you discard the tokens altogether. With this major development we get the first writing on clay tablets. In Ancient Mesopotamia the most readily available material for writing on was clay. When writing on clay first arose, the scribe would try to make an artistic representation of what he was referring to. This is a logical first step in writing as if you wanted to record that you had three sheep, you would draw a picture of a sheep and then add to the picture some marking to indicate that you had three of them. Thus the earliest stage in writing arose, pictograms. Pictograms, although not really writing in the modern sense of the term, do represent a method of communicating an event or message. They also "led to true writing through a process of selection and organization." As people wanted to write more down and in a faster method, the pictograms lost their artistic look and took on a more "stylised representation of an object by making a few marks in the clay . . . ." The writing was eventually written in "horizontal lines

How Are Youths’ Perceptions Contributing to Its Popularity?

Exploring the CEO-fashion trend: How are youths' perceptions contributing to its popularity? Introduction Ensuring garments are produced in an environmentally friendly manner in regards to its materials, consumer benefits and the condition in which employees are working is the essence of what CEO-fashion is all about (Hudson, 2012). According to Hudson (2012), 2011 was the leading year fashion industries realized a prosperous opportunity and need for venturing into the businesses of CEO-friendly clothing.CEO- fashion has increased in popularity as a global trend and Anne Salvatore Epstein was he one that discovered this concept in 2009, when she was pregnant. The reason for Epstein to embrace this concept was because of her desire to enhance the organic value in life for her new born. In order to create an organic fashion trend, Epstein first collaboration partnership was with Marc Jacobs (Smith, 2006). Generation Y, the main target market for sustainable fashion, enjoys the quick tr ends presented by fast fashion retailers (Martin ; Bush, 2000, as cited in Hill, 2011).However, the value of being socially responsible and taking into consideration sustainability issues is mongo their concerns as well (Yang, 2003). According to a study by a market research company, Marital, 47% of the participants from generation Y found that they are attracted to environmentally friendly services, products or brands and are often more agreeable to pay extra when purchasing. The explanations behind the enthusiasm of the vast majority were due to reasons such as â€Å"care about the environment†, â€Å"it's the right thing to do† or â€Å"so that people know I'm environmentally aware† (Barcelona, 2007). A significant figure of 47% of Generation Y is willing to shop at a retailer more often if they were environmentally friendly', was the outcome of the study, hence describing their attitudes towards retailers that positioned themselves as environmentally aware ( Barcelona, 2007). A result from another study also showed that a company's social and environmental commitments are factors to be considered by of Generation Y interviewed and 83% find a company more treatable if it practices the societal marketing concept (Kim, Change, Lee ; Huh, 2011).The improved public education that generation Y received in their early childhood consequently resulted in their heightened awareness and concern of becoming more environmentally conscious than previous generations (Meddlesome ; Polygons, 1995, as cited in Kim, Change, Lee ; Huh, 2011). Throughout their lives, Gene Y has faced detrimental issues regarding global climate change and ozone depletion. As a result, increased awareness through sound environmental education is an important element when teaching hence emphasizing the importance of protecting the environment.Additionally, younger consumers are more likely to be fashion leaders (Goldsmith ; Clark, 2009, as cited in Hill, 2011), therefore under standing generation Yes perception towards CEO-fashion may lead to a better understanding of owe they are contributing to its growing popularity (Morgan ; Bristle, 2009). Research Justification Despite the prominently growing trend of CEO-fashion and its popularity in the fashion industry, identification of factors influencing consumers' evaluations and perceptions of sustainable product requires further research.Lack of available options is one of the major barriers to CEO-fashion (Hillier Connell, 2010). Moreover, there is limited research directed towards consumers' views of fashion sustainability (Morgan ; Bristle, 2009). Thus highlighting the need to acquire further insight into generation Yes perceptions of fashion and sustainability. Fashion retailers are seen to have a unique position of being closer to consumers, as their business model and supply chain is driven by consumer demand (Bristle, Squid ; Frito, 2003).Therefore consumer's opinions concerning sustainability are es sential to how retailers conduct business in addition to the fact that they are able to respond quicker to the demand for sustainable products more appropriately. Owner and founder of Coming NYC and a fashion retailer that excelled in CEO-fashion, Anne Bernstein, has proudly dedicated to educating the public about the advantages of CEO-friendly fashion (Pietistic, 2009). According to Bernstein, there are three key factors that CEO-fashion designers take into consideration when creating pieces of fashion that is considered â€Å"sustainable†.They are the health of the planet, health of garments makers, and the quality of products in terms of sustainability essentially serving the purpose of long-term usage (Pietistic, 2009). Bridges & Wilhelm (2008) found a low level of knowledge of sustainability matched with a high level of interest in the concept among Generation Y. Hence, this research seeks to consider Generation Yes perceptions towards the sustainable line of fashion gar ments and how these perceptions will contribute to the expanding popularity of CEO-fashion.Taking the above mentioned into consideration, this study will aim at providing fashion designers and retailers the insight needed into factors Generation Y consumers consider in relation to the concept of CEO-fashion. Understanding this could better equip retailers when creating marketing campaigns when targeting consumers as it is based on their level of knowledge and understanding. Objective of Research This research paper intends to determine the factors that affect the Generation Y consumer's perceptions towards the concept of CEO-fashion, and how these factors result in the mounting popularity of CEO-fashion.Therefore, the objectives of this study are to: 1 . Identify the stimulus affecting perceptions towards CEO-fashion among Generation Y. 2. Examine the relationship between Generation Y consumers' perceptions on CEO-fashion concept and the popularity of the concept in regards to the f ive variables that will be analyzed. Literature Review Price and the purchase intention of CEO-apparel Consumer's price sensitivity has attracted the attention of various researchers throughout the 21st century.The reason being is studies have shown that price is the cost that shoppers are able to best determine thus making it among the most important criteria when deciding to purchase (Dickson ; Hustled, 2009). To further elaborate, in a recent study of shopper's selection, price was consistently indicated as a major influencing factor (Sensei & Todd, 2003). This coincides with the findings of how retailers too, find price to be an important factor for shoppers thus emphasizing its relevance (Sensei & Todd, 2003).Studies have shown that the perception of higher prices may prove to be a barrier to purchasing environmentally friendly apparel and they may be unwilling to pay increased prices for sustainable apparel (Connell, 2010). However the way in which retailers are able to overco me this issue is by producing apparel on a global scale thus increasing sourcing options that allows manufacturers to compete on lower prices (Gamma, 2011). Another solution is sustainable fashion is encouraged to develop current styles and provide increased information to customers through labeling to inform them (Height, 2009).Levis have incorporated this concept into their trendy clothing proving how it can gain customers through style and ethics (Mesa , 22)). The concept is still emerging into the retail business hence showing its potential to grow. Furthermore, it was stated in green marketing literature that consumers that are environmentally conscious are willing to purchase green products that may cost more than the average (Halyard, Ogle & Dunbar, 2006). HI : Price positively affects the purchase intention of CEO-apparel. Perceived quality and the purchase intention of CEO-apparelWhen considering a product, consumers take into account their perceived quality of the products characteristics meaning its overall components that are physical and non-physical (Hill & Lee, 2012). Elements such as reliability, durability and performance are factors that lead to consumer satisfaction or dissatisfaction in accordance with their expectation (Sheen, Wang, Lo & Chum, 2012). As CEO- apparel is still a young concept in the business, consumers may be reluctant in purchasing such goods although they are environmentally conscious.Another barrier that may be faced is the belief among consumers that apparel made of recycled eternal is of reduced quality. The large apparel industry leaves a large carbon footprint in the environment as it is ever changing and growing resulting in increased wastage (Chain & Wong, Wong). Through all stages of its product life cycle: from fiber growth, manufacturing, dyeing, transportation to end users each step leaves a harmful impact (Hill & Lee, 2012). Consequently, designers are taking initiative by engaging in CEO fashion by producing t heir clothes in a way that best suits the environment (Hill, 2012).Utilizing 100% organic fibers, bamboo and hemp are among the biodegradable materials used in the production process. The sturdy fibers of the plants increase the durability of the products promising that the garments made are of strong quality. In addition, for those that are hesitant as it is a new concept, reputable designers such as Guess Scares have altered methods of production to create more CEO-friendly garments (Volitional, 2009). Customers need not make trade-offs in terms of attributes that create quality when selecting CEO- apparel products to purchase due to qualities like 100% organic cotton (Sheen, Wang, Lo & Chum, 2012).By remaining stylish, entities have been able to promote Rene fashion without compromising their cool factor, thus enhancing their brand image to a larger pool of customers besides guaranteeing quality. H2O: Perceived quality positively affects the purchase intention of CEO-apparel. Ope nness to innovation and the purchase intention of CEO-apparel One of the main influences in determining the purchase of CEO-garments depends on an individual's personality and their openness to experience.Each person has a unique self-image they try to portray and remain consistent with in accordance to the type of good or service consumed (Sibilate ; Undervaluation, 2012). A significant indicator of the type of consumers that may be attracted towards this concept are those that indulge in innovative ideas (Cornell ; Heartfelt, 2012). As stated by Coworker , 2011, the CEO-apparel concept is fairly new and is gradually gaining awareness among consumers and businesses thus the need for consumers to be open to new ideas is vital in order for them to accept this idea (Coworker, 2011).Getting a further understanding of the degree to which consumers inhibit a desire to experience unique ideas allows marketers and CEO retailers the opportunity to take advantage increasing the amount of pot ential customers. However, research has shown that the level of generation Yes knowledge regarding this matter is low, yet it also indicates that they put great emphasize on their concern of this issue (Sensei ; Todd, 2003). Their willingness to educate themselves will essentially result in an increased desire to indulge in CEO-friendly goods (Ma, Littered ; NIMH, 2012).Targeting generation Y in an effort to gain increased supporters of CEO-garments is key to its success (Connell, 2010). However, capturing those individuals that are more ailing to engage in such products enables this concept to gain popularity more rapidly. HE: Consumer innovativeness positively affects the purchase intention of CEO- apparel. The socio-cultural impact and the purchase intention of CEO-apparel When discussing the environment as a whole, several factors can be taken into consideration in accordance to an individual's life.CEO-fashion is currently considered to be a niche market hence appropriately tar geting those consumers that are environmentally concerned with products that are designed to fit their lifestyles (Bruno, Mindedness, Reid & Yanks, 2008). Moreover, generation Y consumers that enjoy shopping generally have specific lifestyles, motivations and opinions in relation to shopping (Serbia-Sanchez, Vagary & Hot, 2011). Their motivations to purchase certain goods tend to reflect their social and recreational identities (Serbia-Sanchez, Vagary & Hot, 2011).Hence by purchasing specific goods such as CEO-apparel allows them to communicate to their peers that they are able to incorporate their values and beliefs of being socially aware through the clothes they purchase. Moreover, segmenting research has shown that lifestyle profiles of customers are a more beneficial meaner to differentiate green consumers than demographics thus highlighting the importance of understanding their daily lives (Hill, 2012). In addition, as generation Y makes up a large segment of the retailer busi ness, their interest in fashion and shopping is dominant.They are more prone to seeking new knowledge regarding clothing products which can lead to greater curiosity concerning CEO-garments (Sheen, Wang, Lo & Chum, 2012). They find a sense of self-fulfillment when purchasing CEO-made goods as it promotes an CEO- lifestyle (Macaroon, 2009). Research has shown that by combining an CEO-friendly production process with fashion-orientated behaviors may identify the degree to which consumers are more willing to purchase CEO-apparel (Cornell, Hester & Richard, 2011).For those that want to express their values in regards to being CEO- friendly but also want to be stylish, top designers such as Archie Rich, was able to feature a â€Å"stunning pink and yellow skirt† made entirely from corn fiber. This shows the potential of such raw materials hence allowing them to further advance consumers beliefs and perceptions regarding this industry (Larry, 2012). Moreover, designer he stated how people often perceive the fashion world as superficial. Therefore this could be a stepping stone that proves to the world that by utilizing such resources in their clothing shows their willingness to help (Larry, 2012).Businesses are able to undergo certain actions in their business that allows consumers to form certain perceptions about this issue. This results in the target market discovering certain attitudes, beliefs and values they own that translates into their daily lives. HE: The socio-cultural positively affects the purchase intention of CEO-apparel. Corporate persona and initiatives and the purchase intention of CEO-apparel Throughout the last decade, corporate social responsibility (CARS) has gained incredible momentum across diverse businesses globally as it is being considered as a main objective for firms.This is done in an attempt to emphasize their commitment to environmental, social and economic goals that go beyond their commercial activities Cones, Comfort & Hill ier, 2006). Studies have shown that the generation Y consumer does appreciate activities retailers practice and prefer to purchase from companies that are making a difference in society (Hill & Lee, 2012). As the participation in CARS and sustainability initiatives gains popularity in the market, companies also gain a competitive advantage (Career & Valor, 2012).Companies such as Wall-Mart are confident enough to report the environmental footprint on products it sells to prove to consumers that they are causing lesser damage annually (Hill, 2012). Furthermore, various designers such as Stella McCarty, Gap, Levis and Guess Scares have recently debuted sustainable clothing lines highlighting short-term sustainable acts (Hill, 2012). Barneys NY, a famous U. S. Retail outlet, invested in a green luxury' campaign whereby studies found that it was well received by consumers that expressed interest in the â€Å"green themed window displays† (Hill, 2012).This shows various ways in wh ich companies show their consumers how they are involved as well as how consumers are positively responding. It represents a relatively smaller portion of the marketplace however each step taken to help the sustainable fashion market place grow is effective (Chain ; Wong, Wong). Practicing CARS is an option and not an obligation for entities therefore it verifies that those that practice do care about their consumers and the environment therefore allowing them to improve their value to consumers, enhance their reputation and own a competitive advantage.Finally, another study showed that numerous participants mentioned the proactive measures taken by companies and how it makes a more positive impact thus practicing initiatives has a direct affect towards their purchase intentions of CEO-apparel goods (Regional, 2010), HE: Corporate persona and initiatives positively affects the purchase intention of CEO-apparel. Methodology Three hundred female university students are to participate in this research by completing a self-administered questionnaire.University students are targeted for the sample because they share similar characteristics with fashion leaders and are exposed to a variety of fashion information (Workman ; Kid, 2000). The sample for this study contained only female consumers due to previous research noting that there is a high propensity of female consumers towards fashion (Morgan ; Bristle, 2009). Additionally, research on environmentally conscious consumers has found females being more apt in supporting environmental issues (Mariner, Barnett, Balder, Nubian ; Osama, 1997, as cited in Nodding, 2003).Therefore, in order to eliminate potential sampling biases due to gender, this study utilized data only from female respondents. To guarantee reliability and validity, the large amount of samples used will better reflect reliable results. Data is collected in the Klan Valley area as this area consists of most universities as well as being convenient for the researchers, thus making it a strategic location to gather a large amount of data (Miller ; ROR, 2004). To achieve the objective of this research, non-probability sampling method was adopted, as the focus of the research is only on Generation Y assign consumers.The questions used to measure the variables were adopted from a wide range of relevant past research with the following components: 1. Price (Darker ; Freedman, 1992, as cited in Madman ; Sure, 2001; Vaudevillian ; Gradual, 2008). 2. Perceived Quality (Estimate, 1988, as cited in Joy ; Cigarillos, 2007; Sarasota, 2012). 3. Openness to innovation (Hill, 2012) 4. Socio-cultural (Bruno, Mindedness, Reid ; Yanks, 2008). 5. Corporate person and initiatives (citation) Participants were asked to rate, on a seven point Liker scale.In terms of rating scale, seven point Liker scale will be used to identify categories in the questionnaire where 1= strongly agree, 4= neither agree nor disagree, and 7= strongly disagree. According to Sigmund, Ward, Lowe, WinZip ; Bin (2007), the Liker scale is also known as a popular method to measure attitude because it is easy to administer. Data processing and analysis SPAS 18. 0 will be used for data analyses. Reliability will be estimated by using Cockroach's coefficient alpha for all multi-item scales.Others statistical analyses are such as descriptive statistics, inferential statistics, factors statistics and associative analysis. Functions of these statistics are to reduce the sturdy sum of data matrix collected from the large array of respondents (Burns & Bush, 2006). Tasks such as describing measurable characteristics for entities such as median, range, standard deviation, etc could be performed using descriptive statistics (Wally's, 1978). According to Stephen ; Horny (1995), inferential statistic is using a one-sample test to obtain data for standard error analysis and hypothesis testing to determine population parameters.While associative analysis will determine wh ether the proposed variable in the report are interrelated in a logical way (Pappy ; Sequester, 2006); factor analysis will be used to describe variability among observed, correlated variables in terms of a potentially lower number of unobserved variables (Rumen, 1970). Limitation of the research Few limitations in the research are barriers that might limit the findings of the research but overcoming these weaknesses of the study would be the direction of future research.Firstly, the research only focuses on the perceptions of the Generation Y consumer, thus not being a proper representation of the entire population of CEO-fashion consumers although this target consists of consumers that could be most interested in CEO-apparel. Studying other generational groups of consumers would further build the knowledge of consumers' perceptions toward the CEO-fashion concept (Hill, 2011). Furthermore, the research only analyses university students within the Klan Valley area thus it may not be most applicable in terms of different cultural contexts.To elaborate, consumers react differently to prices across countries 00 & Cigarillos, 2007). Compared to individualistic culture, any changes in price in a collectivist culture tend to have greater corresponding perceived laity differences. Hence, a larger sample covering other distinctive areas would be suggested to provide more accurate results (Cooper, 2005). Additionally, this study is limited in that it only covers variables such as price, perceived quality, openness to innovation, corporate person and initiatives and socio-cultural impact that influences consumers' perceptions toward the CEO-fashion concept.The inclusion of other related features such as personality and family could also influence the consumers' perceptions toward CEO-fashion concept. According to Fernery, Park & Brandon 2005), these factors play a unique role in the perception towards fashion retailers and are especially salient in apparel purchases. Th us, further study into other influences on consumers' perception is needed. Lastly, this research is limited as it focuses only on female respondents. Therefore, this may lead to gender bias in the results.

Mary Shelley’s Frankenstein Essay

Shelley wanted the audience in this scene to feel greater sympathy for the monster as he is turned away yet again by mankind because he is simply judged too quickly because of his appearance. Branagh remains true to Shelley’s intentions in this scene by making the monster appear heartbroken. Cries echo through the forest, he runs with a limp through the forest away from the house and collapses on the ground as soon as he thinks he is out of sight from the family. These things were very good for building up sympathy for the monster. This scene is also where we see the monster beginning to change. He goes back to the house and sees that the family have fled their home, this makes the monster so angry and upset that he sets fire to the cottage and swears that he will have revenge on the man who made him, so he reads the journal left in his jacket and goes to Geneva to get his revenge on Frankenstein. Branagh made this part of his film very dramatic by using very fast powerful music against the roaring of flames and black smoke that engulfed the cottage and the monster stood in front of the cottage looking fiercely at the flames with a look of anger in his eyes. This is good because it shows that the emotions and feelings which the monster has been hiding are all being forced out of him because he is determined to find answers to all the questions he has about his life and this is exactly how Shelley intended this scene to look as the monster suddenly realises his purpose of life is an experiment. When the monster kills William and sets up Justine Branagh managed to plan this very well because Shelley wanted the monster to kill the little brother and also be able to plant it on Justine without losing sympathy from the audience for the monster and Branagh is able to do this by not actually showing the monster killing William. In the next scene the monster and Frankenstein meet in the mountains, the monster has his chance to get his answers from the man who made him. The monster comes across as being very certain of his knowledge and his feelings. This appears to scare Frankenstein because he doesn’t actually know why he did something so evil and didn’t realise the greatness of the pain he had caused. Shelley wanted this conversation between the monster and Frankenstein to make the audience judge the monster as the ‘good guy’ and Frankenstein as the ‘bad guy. ‘ Branagh does this by making the monster talk and ask a lot more questions than Frankenstein. Frankenstein has a look of shock on his face throughout the conversation but the monster looks very certain and meaningful of everything he says to Victor, again making the monster seem superior to Frankenstein. Shelley wanted the audience to feel that the monster only did certain evil things because he was given emotions and senses but not shown how to use them and Branagh fits that into the film by the monster asking Victor Why he made him and brought him into the world to live and so very quickly and then left him to die. Shelley believed that no child should be bought into the world without being loved by parents; Branagh shows this belief of Shelley’s by building up a father and son relationship and shows the father-like character abandoning an innocent child-like character. The monster asks one thing of Frankenstein and that is to have a bride that will look as ‘ugly’ as him so that she would accept him for whom he is and vows that they will never be seen again. This again shows the maturity and sense of the monster. Frankenstein grants him this and promises he will have his bride. Frankenstein doesn’t keep his promise and returns home to marry his bride and travel away with armed men on their wedding night so they will have protection if the monster does come to kill them which he promised he would if he did not get his bride. It is a dark and stormy night and raining very heavily which makes it very hard to see through the dark night, Frankenstein goes outside because he thinks he hears the monsters pipe playing and leaves Elizabeth on her own, quiet slow music start to play but it starts to get faster and louder which says to the viewer that the monster is close by, which he is because he climbs through the window and punches Elizabeth in the chest and pulls her heart out, spraying blood everywhere making a very gruesome sound and very nasty to look at. Frankenstein refuses to accept the death of his new bride so he takes her back to his laboratory and starts cutting up Justine’s body and stitching parts of her and Elizabeth together and revives her so once again we see all the gory bits of limbs being cut up and sewn together, as Elizabeth awakens she realises what Victor has done to her as the monster comes into the laboratory and mistakes her for his bride which victor had promised her, she becomes so angry and upset with the fact that she has been part of Victor ‘playing God’ she sets herself on fire and runs through the house alighting everything. This scene is again highly over exaggerated, as it is very gory and horrifically unnecessary to the viewer. As Walton and his crew come to burn Frankenstein’s body the monster emerges from the distance and is offered by Walton to come with them, this being his first offering of acceptance to mankind, the monster says â€Å"he was my father† and decides to set himself alight upon Frankenstein’s body so that they burnt together. I think Branagh managed to remain true to most of Shelley’s intentions of ‘Frankenstein’ by portraying the monsters character as a very innocent, childlike character linking it all in very well with Shelley’s beliefs she had before and whilst writing ‘Frankenstein’. Branagh definitely pandered to the accepted stereotype of the horror genre by showing a lot of close-ups of quite disturbing images and very horrific noises that went with the images that a book can’t do. Branagh also used a very wide range of music that managed to fit into all the horrific parts of his film very well. Charlotte Tufnell 10M Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE Mary Shelley section.