The Act Of Utilitarianism - Free Essay Example

Our actions in everyday situations and scenarios result in either good or bad results. They are based on our own moral observations for whats right and wrong. The theory of Utilitarianism applies to most peoples lives based on personal moral decisions that focus on the positive outcomes it produces. In the article Famine, Affluence, and Morality by Peter Singer, he argues that if it is in our power to prevent something bad from happening, without thereby sacrificing anything of comparable moral importance, we ought, morally, to do it. Singer applies utilitarianism as a main ethical theory in his argument to further his point of view in the article. In an opposing view of distinctions between moral obligations, the article Act Utilitarianism: Account of Right-Making Characteristics or Decision-Making Procedure? by Eugene Bales, he argues the importance of maintaining a sharp distinction between decision making procedures, and accounts of what make right acts right. Bales challenges and argues the fact of applying act utilitarianism theory to moral situations and is a weak way to establish a problem occuring. By identifying the use of Utilitarianism in these two articles, one can distinguish which argument is more prevalent to their moral obligations and decisions. As Singer begins his argument in the article Famine, Affluence, and Morality, he first informs and puts the reader in a position where they are reminded of the suffering and poverty people are going through in other countries. Singer applies this by appealing Pathos in the beginning of the article to further his point in emotion and tragedy based on a moral viewpoint. Before Singer introduces his argument he states his assumptions and moral position in the article, following with the statement ?those who disagree read no further. This establishes a firm standpoint in where Singer stands in his argument, because it shows that he values the importance of your moral position and your use of time. Singer shows that we in affluent countries like the U.S. have a moral obligation to give away more than we actually do in international aid for famine relief. He thinks we need to alter our way of life in order to help others. Furthermore, Singer has two main premises in his argument to further his conclusion. His first premises is, I can prevent people dying from starvation by giving more money to famine relief than I do. This leads to his second premises, By giving more money to famine relief than I do, I would not be sacrificing anything morally significant. Which leads on to Singers conclusion for the argument, Therefore, I should give more to famine relief than I do. Singer uses examples such as scenarios and giving to charity as strong inductive generalizations in his argument. He did this to target the majority of the populations similar moral values towards this issue. The sample used in this argument is the U.S. population, which gives very diverse and biased elements that makes a strong generalization in the argument. As a Utilitarian, Singer believes the purpose of morality is to make life better by increasing good things and habits, such as pleasure and happiness, in the world. Singer uses charity as an example, because most of the populations moral generalizations in giving to charity is looked and acted upon in a wrongful way. In the article, (pg. 8 paragraph 2) Singer gives a rhetorical analogy on the distinction between duty and charity as he states, The outcome of this argument is that our traditional moral categories are upset. In other words, Singer wants to emphasize that charity is seen as another form of duty from a moral standpo int of most of the population. This definitely is not the right way to have a utilitarian view, because they do not focus on the real moral importance of giving only based on the positive outcome to others, but only focusing on the positive outcome for themselves. Furthermore, Singers argument is not only intended to appeal to utilitarians, but also to anyone who agrees and sided with the premises of the argument. In contrast towards a Utilitarian view, Eugene Bales argues on the distinction between decision making procedures and what makes right acts right to further his claim that applying a utilitarian act is not necessary. In the article Act Utilitarianism: Account of Right-Making Characteristics or Decision-Making Procedure? by Eugene Bales, he starts by stating his personal intentions to further his position and make his argument clear for the reader. Bales begins with an effective use of rhetorical strategy while presenting his argument. By attacking the analogy, Bales shows the decision making process distinction, and in what makes right acts right are not always similar to applying an act of Utilitarianism theory. As Bales attacks the analogy of utilitarianism and act-utilitarianism, he also evaluates the Utilitarian concepts and guidelines to properly distinguish claims made from act-utilitarianism. For example, he mentions how act-utilitarians apply rules where there are guidelines to their behavior, known as the rules-of-thumb. Bales claims that the rules in no sense are determinative of the rightness or wrongness of acts. The rules-of-thumb generally shift the problem, because a utilitarian has to decide either to follow the rules-of-thumb or calculate and plan a response in the most valid way based on the situation. Bales also mentions how a response based on how a utilitarian response should be could be absolute no help to the person in the situation. In the article, (page 5 paragraph 2) he gives an example of a question and a response from a utilitarian, Ought I in this case to use enough gas and electricity to keep my home warm? As a Utilitarian a response has to generally be a positive or helpful outcome in where someone gains something from it. Response from a utilitarian being If and only if doing so would maximize utility. This response is identified as unhelpful and not what the person who asked the question wanted to know. Their response has not told us whether using gas or electricity would be less than not using them. Furthermore, Bales concentrates on the distinction between ethical theories seen as right-making and decision-making procedures, because the act-utilitarian theory isnt identified clearly and is stated in a weak form. In conclusion, Peter Singer and Eugene Bales give well founded and understandable arguments in different points of view on Utilitarianism. I personally identify myself as a Utilitarian, because I agree with the moral values and generalizations as I continue to understand and apply the theory in my life today. Thus, I have to agree with Peter Singers view on Utilitarianism and claims made in his article Famine, Affluence, and Morality. His rhetorical devices helped further his argument based on his structure and reasoning towards the issue. Singers premises made it clear and easy to understand his viewpoint on famine and morality connecting to a strong stated conclusion. In some aspects on act-utilitarianism from Eugene Bales article, Act Utilitarianism: Account of Right -Making Characteristics or Decision-Making Procedure?, I can come to an agreement with, but his overall standpoint and structure of the article made it hard to follow. As I read the article I felt that I have been reading the same content and claims but in different wording. Furthermore, the act of Utilitarianism applies to most peoples lives based on personal moral decisions that focus on the positive outcomes it produces. By identifying the use of Utilitarianism in these two articles, one can distinguish which argument is more prevalent to their moral obligations and decisions. Ones morality plays a huge role in their everyday decision making processes, its only up to you in how morally important it is from whats right and wrong in your life.

The Sublime in Tintern Abbey Essay - 3280 Words

The Sublime in Tintern Abbey Lifting from Longinus, Burke, and Kant -- authors whose works Wordsworth would have read or known, perhaps indirectly, through Coleridge -- I want to look at how our reading of this nuanced term is necessarily problematic and difficult to pin down. Is the sublime a stylistic convention of visual representation? Is it a literary trope? Is it a verbal ruse? Or is the sublime a conceptual category defying, or at least interrogating the validity of verbal representation? Though I look at select passages from Tintern Abbey, reading (or re-reading) the concept into the poem, I take my guided (or misguided) understanding of the sublime as a springboard and template for reading subsequent treatments in†¦show more content†¦How do we untie sublimity from its semantic and epistemological knot? Would doing this favor a different reading of some of these poets? I would begin, then, with Dionysius Longinus, generally considered to be one of the first thinkers to have thought about th is issue in his tract Peri Hypsous, On The Sublime. What he brings to the debate has certainly been the most lasting. We call this the rhetorical sublime. Longinus posits as his principal lesson the idea of elevated style -- not only how one may achieve greatness of expression, but also how one may gain fame by convincing others of ones verbal and oratorical fortitude. Ultimately, his aim is to convince posterity to mimic great works. Under this decree, he lists the following sources of the sublime. First, one must formulate great thoughts or introduce grand concepts (by this he means lasting thoughts and affecting concepts); second, one must inspire, waking others from their intellectual latency by engaging them with their respective passions; the third consists of ones ability to speak figuratively, a stylistic rigor most effective when done inconspicuously, when evading our attention; the fourth source is nobility of diction and phrasing, such as the uses of tropes; and lastly, t he sublime is inherent in the affective arrangement of language, in the tendency to unifying disparate parts into coherent wholes. These are not mutually exclusive.Show MoreRelatedA Few Miles Above Tintern Abbey, By William Wordsworth And On First Looking Into Chapman s Homer1190 Words   |  5 PagesSublime, as the keyword that guides the two major poems, â€Å"Lines Written a Few Miles above Tintern Abbey† by William Wordsworth and â€Å"On First Looking into Chapman’s Homer† by John Keats, has helped both authors to express their genuine feelings. The word â€Å"sublime† is used when you have a great respect and a sense of excellence for something; â€Å"Of such excellence†, the feeling of awesome. The feeling awesome has a root word of â€Å"awe†, which means the feeling of respect for fear or wonder. The word canRead MoreAnalysis Of The Poem Mont Blanc 912 Words   |  4 Pagesinclinations made by William Wordsworth in his poem, â₠¬Å"Tintern Abbey†. There is however an expansion made on Wordsworth’s affections toward nature and its aweing power; while Shelley agrees that there is only a small amount of those who can truly grasp the full intention of what the natural world teaches, he largely finds nature in defiance with man’s own predilections and perceptions regarding its behavior and influence. â€Å"Mont Blanc† seeks out nature’s sublime instead of its lovely and simplistic benevolenceRead MoreThe Great Writers From The Romantic Era1389 Words   |  6 Pagesevident that his definition of the sublime â€Å"mind to grasp at something towards which it can make approaches but which it is incapable of attaining† did in fact influence Mary Shelley’s writing of Frankenstein (Wordsworth, â€Å"From Enlightenment† 84) From the picturesque images of Mount Blanc and Lake Genva, to the frozen North Sea, it feels like Wordsworth’s hand is guiding Shelleyâ €™s pen as the foundation for the novel is laid down, and it is this presence of the sublime that makes Frankenstein the masterfulRead MoreAn Age Dominated By Logic And Reason1086 Words   |  5 Pagesand reason with the sublime. It was a response to how cold, bitter, and hollow living life based solely on logic was. Among the many artists, novelists, and poets that championed the movement, was a painter by the name of Joseph Mallord William Turner. J.M.W Turner is remembered for works such as The Fall of an Avalanche in the Grisons, Snow Storm-Steam-Boat off a Harbour’s Mouth and Tintern Abbey, whose location was the subject of a poem by William Wordsworth. Tintern Abbey is one example of howRead More Tintern Abbey: Summary Essay1767 Words   |  8 PagesTintern Abbey: Summary William Wordsworth reflects on his return to the River Wye in his poem â€Å"Lines: Composed a Few Miles Above Tintern Abbey on Revisiting the Banks of the Wye During a Tour†. Having visited Wye five years prior, he is familiar with how enchanting the place is. He describes the natural wonders of the Wye, which travels past Tintern Abbey, a medieval abbey in the village of Tintern, which is in Monmouthshire, Wales. This Cistercian Abbey was founded by Walter de Clare, Lord ofRead MoreNature And Time By William Wordsworth1197 Words   |  5 PagesColeridge. Thus, to gain a better understanding the Romantic period as a whole, it is useful to focus on the works of William Wordsworth, the period’s flagship writer. To do this, one can conduct a close reading of â€Å"Lines Written a Few Miles above Tintern Abbey† and compare the progression and emphasis of the poem to that of â€Å"Elegiac Stanzas†. In doing so, one can see Wordsworth’s focus on the su blimity of nature and the attributes that are associated with the passage of time. From the very start ofRead MoreWilliam Wordsworth s Tintern Abbey 2027 Words   |  9 PagesRelationship with Nature in ?Tintern Abbey? William Wordsworth was a Romantic poet best known for his works that emphasized his appreciation for nature. His passion for nature strongly influenced his poetry, especially ?Lines Composed a Few Miles Above Tintern Abbey.? Using his memories from his previous visit to Tintern Abbey to he expresses his appreciation and awe for nature. At the same time, his goal is to persuade others to feel for nature as he does. In ?Tintern Abbey,? Wordsworth demonstratesRead MoreA Philosophical Enquiry Into The Origin Of Our Ideas Of The Sublime And Beautiful Essay1443 Words   |  6 PagesIn A Philosophical Enquiry into the Origin of Our Ideas of the Sublime and Beautiful Edmund Burke writes, â€Å"It is the nature of grief to keep its object perpetually in its eye, to present it in its most pleasurable views, to repeat all the circumstances that attend to it†. Burke’s writing attempts to clarify the â€Å"pictorial, literary, cultural, economic and psychological† phenomenon of sublimity, explicating the ways in which power, vastness, obscurity and beauty intersect to form emotional responseRead MoreThe Age Of Manufacturing That Preceded The Romantic Movement1387 Words   |  6 Pagesgeneral freedom of thought, which thus sparked the Romantic Movement. Two poets that romanced nature during this era were: William Wordsworth (1770-1850) and John Keats (1795-1821). â€Å"To Autumn† by John Keats and â€Å"Lines Composed a Few Miles above Tintern Abbey† by William Wordsworth are both comparable and representative of the Romantic Movement. They have separate techniques and application, but are both recognized as significant works of Romanticism. The themes in both poems emphasize nature, emotionRead MoreEnglish IV – Unit 9: Romantic and Victorian Poetry Project: 19th-Century Views Oral Report William700 Words   |  3 PagesVictorian Poetry Project: 19th-Century Views Oral Report William Wordsworth’s poem, â€Å"Composed A Few Miles Above Tintern Abbey, On Revisiting The Banks Of The Wye During A Tour. July 13, 1798† (also known as simply, â€Å"Tintern Abbey†), was included in the book Lyrical Ballads, with a Few Other Poems. This was a joint effort between himself and author Samuel Taylor Coleridge. â€Å"Tintern Abbey† remains one of Wadsworth’s most famous poems, and at its printing, the book was completely sold out in two years

Against Animal Testing Essay - 792 Words

We all have a pet either is a dog named spot or a cat named fluffy would you wont some one to test medicine or cosmetic on your pet so why let them on some one else. Today I am going to tell you why animals testing is wrong, what the drug and cosmetic companies do to these poor creatures. Drug testing on animals is unnecessary because animal‘s body never reacts to drug like humans. Drug and cosmetic companies are the biggest animal tester. They have a lot of drug recalled because animal testing didnÂ’t show that they where harmful. It is just a waste of money, time and effort to test on animals because 60% of the time it just torments the animals and never benefits anyone. Why do you need to know this because I think you need to know how†¦show more content†¦Antidepressant Zelmid tested on rats and dogs with no problems, caused severe neurological problems in humans. After being tested on numerous animals, Practolol caused blindness in 78 people and killed 23 others. There are numerous other examples.In both cases, once human effects were known, scientists were still unable to reproduce these effects in animals. Another big industry that is big for animal testing is the cosmetic companies. According to idausa.org article fact of cosmetics testing that I accessed on November 10 every year, cosmetics companies kill millions of animals to test their products. These companies claim they test on animals to establish the safety of their products and ingredients for consumers. However, the Food and Drug Administration (FDA) does not require animal testing for cosmetics, and alternative testing methods are widely available and lead to more reliable results. Hundreds of companies Ââ€" including Avon, The Body Shop and Mary Kay Ââ€" already use humane non-animal testing methods to ensure the safety of their cosmetics. Cosmetic companies perform more then half of all animal tests. And not all of the animals killed in laboratories are researching drugs an d cures, millions of rabbits die after being tortured by cosmetic companies. Product testing is commonly performed on animals to measure the levels ofShow MoreRelatedThe Fight Against Animal Testing1456 Words   |  6 PagesThe Fight Against Animal Testing in Cosmetics The makeup industry has flourished for as long as one can remember. The popularity of beauty bloggers, celebrity makeup lines, etc. have actually led to a record-breaking boost in makeup sales. Cosmetic brands have become more prominent, and makeup stores such as Sephora and Ulta continue to thrive. However, various demands must be met in order to keep up with the growing consumership, and one of the most controversial topics contributing to the successRead More Against Animal Testing Essay1739 Words   |  7 PagesAnimal testing has started long back in the ancient Greek times. Greek physician Galen dissected animals, this became known as vivisection, which he studied. Since then animal testing has long grew. Over the many years our people have been either against or with animal testing. Animal testing has been an issue that has been occurring for many years and will continue into our future. Over the years our culture has created organizations for people both sides of this topic trying to convince othersRead MoreAgainst Animal Testing - Essay1399 Words   |  6 Pagesunconsenting animals is the basis of my enmity toward it, and it is to me sufficient justification of my enmity without looking further† – Mark Twain According to Alex Gordon’s 2005 book, Animal rights: The argument of animal testing, animal testing was first discovered in 1859 by Charles Darwin to help him understand the human body. Since then, animals have been subjected to millions of test each and every year (p. 2). 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One of the main reasons I am against animal testing is the fact that the animals don’t have a choice and are being forced to be tested, which can lead to them getting seriously ill or dying as a cause of the testing. EachRead MoreAnimal Rights Should Be Legal1240 Words   |  5 Pagesresearch paper will be talking about animal rights. Animal rights is the rights for animals to be free of medical research, hunting, clothing, food, and entertainment. It is the belief that all animals are entitled to the possession of their own lives and should not have to suffer from humans. (Liou, 2010) The belief is opposite of those who believe in speciesism. Speciesism is the idea that humans and their rights are above animals. The people who are against animal rights are known as speciesist. (Bennett-JonesRead MoreAnimal Experimentation And Animal Testing1261 Words   |  6 Pagesand against animal experimentation. The report begins with an introduction briefly outlining what animal exper imentation refers to, introducing the three perspectives and highlighting the intention behind this investigation. The report then explores the positive and negative medical aspect of animal experimentation stating that it has resulted in vital vaccines benefitting both humans and animals, but also accepting it is not always reliable. The advantages and disadvantages of animal testing onRead MoreAnimal Testing Is Morally Wrong? Essay1373 Words   |  6 PagesHumans are animals, and as such it is morally wrong to use them to test pharmaceuticals intended for use by humans. Those who support animal experimentation believe it is a necessary evil, in part due to the false information put out by the media. The so-called benefits of animal testing have not helped humans for years, yet in many countries the law still requires researchers use animals to test their medications. 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Master of Professional Accounting

Question: Discuss about the Master of Professional Accounting. Answer: Introduction: In the essay presented here, measurement of property, plant and equipment of the tow selected ASX listed companies has been discussed. Rio Tinto limited and BHP Billiton Limited are the two companies selected for the analysis of the measurement of PPE either at fair value model and cost basis. Fair model is used for remeasuring the assets at fair value. Fair value is the amount received from transferring of the liability and from selling of assets at the measurement date and between the parties to transactions (Level et al., 2014). There is a loss in recognition if there is a deterioration in amount of non-current assets. Discussion: Some of the factors considered by companies while revaluating their assets using fair value model are as follows: Financial portfolio of assets- An organization needs to be updated immediately before the assets are being categorized for sale in the event of revaluating the assets at the fair value. When the assets are categorized for sale, in such case cost of sales are treated in the income statement (Edwards, 2013). Audit fees- there are greater cost involved in revaluation of assets. The auditors are required to discuss in detail the revalued figures and this consumes greater amount of time. Judgment of appraisers forms the basis of revaluation of assets. For the manipulation of net profit of companies, higher-level authorities relies on using fair value of accounting. When revaluating the plant, property and equipment, the anticipated accumulated depreciation should be subtracted from the revalued amount at the date of revaluation (Hambrick et al., 2014). Asymmetry information and needs of foreign stakeholders- The organizations listed on Australian exchange have made diversification in the business of oversees financial market. It is mainly due to the restricted size of stock market in Australia. Therefore, organizations involved in international business are required to deliver information to both domestic and global investors. Financial strength of such organization should be improved by minimization of asymmetrical information. For accomplishment of objective, managers are required to conduct an upward revaluation of the objective (Kaplan Atkinson, 2015). Features of firms- the political cost is associated with the size of the firm and the intervention of legislation affects the opportunity costs. In relation to existing wealth in the forms of non-current assets, it can be seen that visibility of firm is greatest. This would draw the attention of the representatives in organization at higher level of profit. In this regard, management of big sized organization would minimize the return of equity and assets by applying the revaluation in upward way. When management intends to reduce the political costs, it is required to minimize the capital gain from the sale value of assets (Braun et al., 2013). The two ASX listed companies that measures their property, plant and equipment with both cost and fair value are BHP Billiton Limited and Rio tinto Limited. BHP Billiton Limited: All the assets of the BHP Billiton are initially recognized at fair value of consideration. The value is at the net of transaction costs and they are subsequently carried forward at amortized cost or fair value. Property, plant and equipment of BHP Billiton Limited is recorded at cost less impairment charges and accumulated depreciation. Such assets are acquired at cost that is the fair value of consideration. It also comprise of direct costs that is involved in bringing the assets to location and necessary condition for operation (Hoyle et al., 2015). Estimate future cost relation to rehabilitation and closure of facility is also involved in such costs. The appropriateness of continuing to carry forward costs in relation to PPE is also determined. Such costs are carried forward to the extent so that it is possible to recover the capitalized costs by successfully exploiting the area of interest. Recoverable amount of PPE is determined by making an estimate regarding the present value s of future cash flows (Bhpbilliton.com, 2017). Rio Tinto Limited: Plant, property and equipment (PPE) of Rio Tinto limited is stated at cost as defined by IAS 16 and the value is recorded less of accumulated impairment losses and accumulated depreciation. Restoration cost associated with the assets and estimated close down are included in the cost of PPE (Brown, 2014). The management capitalizes some of the cost that are incurred while commissioning of the new assets. Interest on borrowing relating to developmental projects are also capitalized. Capitalization is done in such way that intends to give future economic benefit (Riotinto.com, 2017). Assets whose production are not willing to fluctuate from year to year are depreciated on short line basis. Conclusion: It can be concluded from the above discussion that there are several factors that would affect the decision of the company regarding the revaluation of assets suing the fair value model. Some of the factor are features of firms, needs of shareholder, asymmetrical information and audit fees paid for auditing of financial statements. The two-selected organization that is listed on Australian Stock exchange are BHP Billiton Limited and Rio Tinto Limited that values their plant, property and equipment based on fair value and cost basis. Such methods are mainly used by the organization to provide the external users of the financial statements with the useful and reliable information about the propertys actual value. Reference: Bhpbilliton.com. (2017). Retrieved 15 April 2017, from https://www.bhpbilliton.com/-/media/bhp/documents/investors/annual-reports/2016/bhpbillitonannualreport2016_interactive.pdf Riotinto.com. (2017). Retrieved 15 April 2017, from https://www.riotinto.com/documents/RT_2016_Annual_report.pdf Level, E. M. M., Schndube-Pirchegger, B. (2014). Accounting theory. Hambrick, D. Z., Altmann, E. M., Oswald, F. L., Meinz, E. J., Gobet, F., Campitelli, G. (2014). Accounting for expert performance: The devil is in the details.Intelligence,45, 112-114. Braun, K. W., Tietz, W. M., Harrison, W. T. (2013).Managerial accounting. Pearson. Kaplan, R. S., Atkinson, A. A. (2015).Advanced management accounting. PHI Learning. Hoyle, J. B., Schaefer, T., Doupnik, T. (2015).Advanced accounting. McGraw Hill. Brown, R. (2014).A history of accounting and accountants. Routledge. Edwards, J. R. (2013).A History of Financial Accounting (RLE Accounting)(Vol. 29). Routledge.