The Benefits And Challanges Of Accrual Accounting Versus Cash Accounting Application Accounting Essay

The Benefits And Challanges Of Accrual Accounting Versus Cash Accounting Application Accounting Essay ABSTRACT This paper propose a depth understanding and critical evaluation of the benefits and challanges of accrual accounting versus cash accounting aplication for budgeting and reporting in Municipal Council of Kota Kinabalu, a local government in Malaysia. Motivation of this paper is drawn on the potential benefits of accrual accounting in budgeting and financial reporting of a local government as empirically established in other countries. However, despite the success stories of accrual accounting aplication in other countries, it has yet to be fully replicated in Malaysia. The expected contribution of this paper are; (i) Critical evaluation of financial management and reporting practices of local government in Malaysia; (ii) Empirically analysing the benefits and limitations of cash versus accrual accounting application in budgeting and accounting transaction of a local government, the case of DBKK; and (iii) Contributing to enrich the literature and body of knowledge of local government accounting practices in Malaysia. Keywords: Budgeting, Financial Reporting, Accrual Accounting, Local Government, Malaysia INTRODUCTION Motivation for Research The government manages its financial economic activities through public accounting. Public accounting systems aim at authorizing and recording cash receipts and expenditures in respect of an agreed budget. In most countries, it is not consistently regulated. There are two types of approach in public sectors financial reporting which are cash accounting and accrual accounting. In Malaysia, cash and modified cash is the current basis adopted by the Malaysian government. Malaysian government has also made a move in implementing the accrual accounting for public sectors (Abdul Samad, 2001). This is because accrual basis of accounting generates better quality of financial information and this information is necessary for the discharge of accountability and better decision making by internal management (Sutcliffe, 2001). Moreover, the traditional cash accounting system adopted in many countries is perceived as no longer satisfactory (Abdul Samad, 2001). Many countries like Australia, New Zealand and Canada have fully implemented this accounting reform in their government accounting. As for Malaysian context, according to Abdul Samad (2001), by looking at the experiences of the countries that had undergone reformation in the public sector, it could be concluded that the major demand for the push to accrual accounting is the growing demand for a greater transparency and better performances of the government sector and the companies controlled by the government. The objective of this study is to investigate and critically evaluate the benefits and challanges of accrual accounting versus cash accounting aplication in Municipal Council of Kota Kinabalu (DBKK), a local government in Malaysia. Arrangement of research proposal is as follows; the next section will discuss about the philosophical background related to Public Sector (PS) as well as accounting standards employed by them. This is follow by empirical analysis of cash vs. accrual budgeting and accounting application in PS. This expected to sheeds a light on identifying the potential research gaps. Following this is the research questions and contributions which are designed based on the identified research gaps. The final part of this paper summarises the research methodology and structure as well as research planning. PHILOSOPHICAL BACKGROUND Defining Public Sector in Malaysia Public sector is part of the economy concerned with providing basic government services whether federal, state or local/municipal council. Components of Public Sector in Malaysia is categorised into three tiers of government namely; federal government, state government and local government (Fatimah et. al., 2008). Public sector organisations exhibit a variety of social, economic, political and legal characteristics (xxxxx). Figure 1: Components of Public Sector in Malaysia The federal government s the highest tier of the government, which comprises of the minsitries, departments and public enterprises. Ministris are the highest boy in the federal administratives followed by government department/agencies which responsibles for implementing government policies. While, a public enterprises can be classified eiher as a statutory or non-statutory bodies. State government is the second tier of the government, which comprises of ministries (for Sabah and Sarawak only), department and public enterprises. The administrative mechniery of the State is headed by the State Secretary. The local government is in the third tier of the government hierarchy in Malaysia. The local government is governed by the Local Governmen Act 1976. By virtue of Section 2 of this Act, local authority mean any City Council, Municipal Council or District Council. In Malaysia, the power of the decision making is transferred to the local authorities administer their respective areas. In respect to the accounting management, Section 9(2) states that the local authority shall furnish the State Authority with such returns, accounts and other information with respect to the property and activities of the local authority. The Malaysians Public Sector Accounting Theory and Practices Accounting has been generally defined as the system of identifying, classifying, recording, summarising, analysing and reporting of financial data and information of an organisation in accordance with the accepted principles, concepts, conventions, standards, and regulation (Fatimah et. al., 2008). Public sector accounting is different from private sector accounting. Accounting and financial reporting for public sector are based on distinctive concepts, standards and procedures designed to accomondate their environment and needs of their accounting information users (Fatimah et. al., 2008). In Malaysia, the public sector accounting system is designed to comply with the Federal Constitution, statutory and other legal requirements. In general, the public sector uses fund accounting where seperate accounts are maintained for each fund so that limitations and resrictions placed on use of the resources allocated can be properly monitored. The government financial system and procedures can be devided into two categories namely financial procedures and non-financial procedures. The financial procedures related to the finance and accounting of public funds. While, the non-financial procedures on the aspects including finance and accounting. The government financial system and procesures are based on; (i) Federal Constitution, (ii) Financial Procedure Act 1957, (iii) Treasury instructions, (iv) Treasury circulars, (v) Government Accounting Standards, and (vi) International Public Sector Accounting Standards (IPSASs). The Government Accounting Standards (PPK) has been set p by the Accountant General Department since 2002. Its objective is to prescribe the standards and the basis for preparation of government financial statements in accordabce with the requirements of the Federal Constitution and the Financial Procedures Act 1957 (Revised 1972). According to the Public Accounts 2006, the Accountant General Department has issued the following PPK; Table 1: PPK Particulars Issued On Effective for Financial Year 1 Government Accounting Policies November 2002 2003 2 Presentation of Financial Statements May 2004 2005 3 Consolidated Revenue Account May 2004 2005 4 Consolidated Trust Account December 2004 2006 5 Consolidated Loan Account December 2004 2006 6 Investment December 2004 2006 7 Cash December 2005 2007 8 Statement of Memorandum Account December 2005 2007 9 Foreign Exchange June 2007 2008 10 Government Grant June 2007 2008 Source: Public Account 2006, as cited in Fatimah et. al., 2008 Basis of Accounting The Federal and State Government have been adopting modified cash basis of accounting in the preparation of the annual financial statements where expenditures incurred in the old financial year but not yet paid will be paid in January of the new financial year and are reported as expenses for the old financial year. As for the Local Government, Statutory Bodies and Government Linked Companies, they have been adopting accrual basis of accounting in the preparation of the general purpose financial statements. Types of accounting systems The bases of accounting systems are generally classified into four broad categories: cash, modified cash, modified accrual, and full accrual. This classification refers to the accounting principles that determine when the transactions or events should be recognized for financial reporting purposes. Problem Statements Traditionally, governments used to deploy input-based budgeting systems and cash-based accounting systems. However, these systems do not provide information that is necessary for a government to operate efficiently and effectively (Hoek, 2005). Despite the potential benefits of the accrual system in promoting financial efficiency and accountability (Wynne, 2004; xxxx; xxxx; xxxx), still not all government agencies have implemented this system and empirical research have established evidence on why some countries have not done so (Wynne, 2004; xxxx; xxxx; xxxx). Additionally, no cost benefit study has been undertaken on the move to accrual based accounting (Wynne, 2004). In Malaysia, in line with the financial budgeting and reporting reforms in public sector, government has also made a move in implementing the accrual accounting for public sectors (Abdul Samad, 2001). This is because accrual basis of accounting generates better quality of financial information and this information is necessary for the discharge of accountability and better decision making by internal management (Sutcliffe, 2001). Moreover, the traditional cash accounting system adopted in many countries is perceived as no longer satisfactory (Abdul Samad, 2001). Empirically, many research on accrual accounting have been carried out in western countries such as New Zealand, Australia, Finland, Greece, Denmark, Sweden and United States (Hoek, 2005; xxxx; xxxx; xxxx), but few researches have been done covering public sector in Malaysia. Based on the identified problems and motivated to carry out this research to determine whether local authorities have fully adopt the accrual accounting in recording the income and expenditures. This research is expected to contribute to the enrichment of body of knowledge in the area of Local Government Accounting Practices specifically in Malaysia. Research Questions The main research questions of this study are as follows:- RQ_1: Understanding of accounting prnciples and practices of DBKK RQ_2: Investigation of current accounting systems used by DBKK RQ_3: Adoption of cash vs. accrual budgeting and accounting in DBKK. What are the problems? RQ_4: Will accrual accounting improves the financial performance of DBKK? RQ_5: Cost-Benefits analysis and program implementation design of accrual accounting implementation in DBKK. Research Contributions Critical evaluation of financial management and reporting practices of local government in Malaysia. Empirically analysing the benefits and limitations of cash versus accrual accounting application in budgeting and accounting reporting of a local government. Comprehensive program implementation design for implementation of accrual-based accounting in local government. Contributing to enrich the literature and body of knowledge of local government accounting practices in Malaysia. LITERATURE REVIEW This section will discussed the empirical findings of previous papers related to the application of Accrual Budgeting and Accounting in Government Sector all over the world. Specific attention will be focused on financial reporting in local government of Malaysia. The Move to Accrual Budgeting and Accounting in Government Sector Identifying Strategic Research Issues Budgeting Accounting Reporting in Government Sectors Public Sector Accounting Principles Practices Figure 2: Mapping the Literature Review The Public Sector Accounting Principles and Practices: The World Views Budgeting and Accounting Reporting in Government Sector . Innovation Cronological Events The Move to Accrual Accounting : Identifying The Research Gaps The move from the cash basis to the accrual basis of accounting in the Australian Public Sector (APS) was a key element of the New Public Management (NPM) reform program and an event of historical significance (Davis, 2010). One of the most crucial aspects of New Public Management (NPM) was the wave of reforms in financial information systems. These changes are an essential element in improving the management and decision-making of government institutions, which is also called New Public Financial Management (NPFM) (Guthrie et al., 1999). The cornerstone of reforming financial information systems is the introduction of accrual accounting in the public sector, at the expense of traditional cash accounting systems (Lapsley, 1999). Several governments have been adopting and implementing accrual accounting systems Over the last 20 years, there have been increasing calls for the government and public sector organization to move to accrual based accounting and adopt private-sector style financial statements (Wynne, 2004). Traditionally, cash accounting in public sector focused on the control of expenditure. The reform of the public sector has changed the traditional role of accounting to one that is focused on accountability and the efficient allocation of resources. This implies that accounting should concentrate upon outputs, performance measurement, efficiency, cost saving, productivity and performance measurement (Hoque and Moll, 2001; Broadbent and Guthrie, 1992). This in turn requires that new accounting technologies be employed such as planning program budgeting, accrual accounting, performance indicators and annual reporting mechanism (Hoque and Moll, 2001). Accrual accounting if being adopted in public sector, provides a better quality of information and a better way of discharging accountability among the public sector managers. Many countries like Australia, New Zealand and Canada have fully implemented? this accounting reform in their government accounting. As for Malaysian context, according to Abdul Samad (2001), by looking at the experiences of the countries that had undergone reformation in the public sector, it could be concluded that the major demand for the push to accrual accounting is the growing demand for a greater transparency and better performances of the government sector and the companies controlled by the government. Public Sector Accounting : Some International Evidence Governments and Public Sector Entities (PSEs) of the developed part of the world which were once using Cash-Basis of Accounting are now rapidly moving towards Accrual-Based Accounting System. Some of these countries have not only implemented the full Accrual-Based Accounting but have also adopted International Public Sector Accounting Standards (IPSASs) for compilation of government accounts and financial reporting. Status of implementation of Accrual-Based Accounting and adoption of IPSASs by the Governments is as under: à ¢Ã¢â€š ¬Ã‚ ¢ Australia (State, Federal and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Canada (State, Federal and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Finland (Government agencies and whole of Government) à ¢Ã¢â€š ¬Ã‚ ¢ France (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Germany (Some Government Organizations) à ¢Ã¢â€š ¬Ã‚ ¢ Ireland (Pilot Project For Selected Government Departments) à ¢Ã¢â€š ¬Ã‚ ¢ Italy (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Malaysia (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Netherlands (Government agencies and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ New Zealand (National and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Sweden (Central Government agencies and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Switzerland (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Tanzania (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ United Kingdom (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ USA (Federal Government) Source: South Asian Federation Of Accountants, 2006 Comparative analysis of the governmental financial information systems: International Evidence Source: Christiaens et. al., (2010) Accrual vs Cash Cash accounting requires the record of inflows and outflows of cash. Accrual accounting as defined by Federal Accounting Standards Advisory Board, the recognition of the financial effects of transactions, events and circumstances in the period(s) when (they) occur, regardless of when cash is received or paid. It also requires revenue to be recognized in the period in which economic benefits can be measured reliably. Like wise, expenses are recognized when the consumption of goods is capable of reliable measurement (Hoque and Moll, 2001). Table 2: An Overview of Cash Accounting vs. Accrual Accounting systems Basis of comparison Cash Accounting Accrual Accounting Full knowledge of all payment flows Only cash transactions Complete financial overview possible Time of booking Recognizes transactions and economic events only when cash is received or paid Recognizes transactions and economic events when they occur Management of Assets and Resources No single accounts for assets and resources Full knowledge on the value of resources and assets Depreciations, reserves, revenue, expenses Not possible Resource consumption and the wear and tear of resources is displayed Cost and results accounting No knowledge of costs by specific cost centres or service products since the linkage between source and application of funds is missing; no matching of revenues and expenses Full knowledge of true costs by specific cost centres and products Source: Adapted from Athukorala, S. Reid, B. (2003) The main advantage of the cash system is simplicity, objectivity and the need to assess the compliance with cash budgets. However there are limitations like the system does not disclosed a true financial and economic position of the entity, no performance indicator and information on cost of services provided available for performance evaluation and control purpose (Montesinos and Bargues, 1996). In addition, the cashbased system also does not provide sufficient information to assess the government financial requirements like cash and revenue requirement to pay for past debts as well as future services, besides fail to provide the government complete information on all that they owe (Hillier, 1996). Advantages of accrual accounting in government A number of researchers argue that cash based financial system and accrual accounting is both useful, however financial reports based on accrual accounting has its own advantages and significance to the modern government. Accrual accounting in government provides better quality financial information, more comprehensive and increase efficiency. This allows a better way of discharging accountability (Abdul Samad, 2001; Sutcliffe, 2001; Hoque and Moll, 2001; Wynne, 2004) by extending the assessment of financial performance beyond the application of cash (OECD, 1993) and supports a better decision making by internal management (OECD, 1993; Sutcliffe, 2001) by providing information on the full cost of operations and the resources used to deliver services to the public (Hoque and Moll, 2001). Reasons for not adopting accrual accountinga Panel A: Local governments Panel B: Central governments Balance sheets and profit/loss calculations are of less importance in the public sector Cash accounting systems are better complement to budgetary accounting systems Accounting reform would lead to considerable costs The current cash accounting system meets all requirements A cash based system fits the characteristics of a public sector organization The accounting system has only just been changed to a modified cash accounting system Local governments resist accounting reform Some public sector efforts cannot be accounted for Former accounting reforms have shown significant implementation problems Accrual accounting has limited potential to support political decision-making aMultiple reasons simultaneously possible. Source: Adapted from Wynne, 2004. Comprehensive Analysis of Accrual Based Accounting in Government Sector Advantages Disadvantages Risk Essential Pre-Conditions Accrual based financial accounts have more information than cash based accounts and have a greater focus on outputs rather than just inputs The information available from accrula based accounts facilitates a better quality of management and decision making, including in the case of allocation of resources. It enables comparisons of full cost of services with the costs of the provision of those services by the private and voluntary sector. It provides greater comparability of management performance results which are not affected by the timing of cash payments and receipts and which information about fixed and current assets and liabilities. It designed to measures profit, a concept which is meaningless in the public sector, where surpluses can arise from the failure to provide agreed services. Maintenance of public asets is mopre important than providing information on their value. It takes budgetary control away from finance staff, as they decide when cash is paid, but non-financial managers and suppliers decide when invoices are issued. It does not appear to have ensured adequate costing system. It has not been wiodely used by other countries. Cash-based accounting is comparatively simple and abjective. Its complexity may mean that there is less surveillance by Parliment and so the government is less accountable. It requires greater professional judgement by both the preparers and auditors of government accounts. Loss of financial control with the introduction of a more complex system. Diversion of resources from more productive reforms. The possibility of government accounting being bought into dispute if accrual accounting fails. The possibility that international accounting standards could be applied with no real understanding of issues involved. The gaps in the standards not being properly addressed. Decision on accounting treatements being made on political grounds. The external auditor being unable to prevent politically-based amendments to the accounts. An adequate timescale and budget not being allowed for the change. The IT systems not being adequate. The process of financial management and expenditure control being made more difficult. Accounting issued to be agreed before accrual absed accounting can be introduced; Taxation revenues Depreciations Approaches to the recorgnition of assets Military assets Infrastructure assers Natural resources Acceptance for change Participation of the accountancy and other profeessions Joint development of accounting standards Support of the government auditors Comprenensive management trainning; Understanding of concepts underlying accrual accounting in budgeting and financial reporting. An appropriate culture approach A robust audit process No corruption A recognition of the time needed for change. An IT capacity. A willingness to use incentives and penalties. That the accrual based approach is part of a process of reform. Source: Summarised from Wynne, 2004 The Research Focus : Local Government Accounting in Malaysia Local Government (LG) accounting has attracted the attention of some members of the academic and professional community since the end of the 19th, early 20th century (e.g. Cooke, 1887; Cleveland, 1909; Metz, 1909; Walker, 1923; Morey, 1933, 1934; Welcker, 1934) as cited in Sargiacomo and Gomes (2010). A LG can be defined as the government of a town, city, county, or region at a local level by locally elected politicians. Consequently, a local government will typically only have control over their specific geographical region, and can not pass or enforce laws that will affect a wider area. Local governments can elect officials, enact taxes, and do many other things that a national government would do, just on a smaller scale. This research will be focusing on a local government accounting issues in Malaysia and taking Municipal Council of Kota Kinabalu City as the sole local government body that is to be investigated. Development of Theoritical Framework The following theoritical framework elaborates the process flows for consideration in decision making for choice of accounting systems in local government. Empirical evidence shows that there are internal and external factors that will influence the choice of cash-based or accrual-based budgeting and accounting. The choice is strategically important for local government efficiency and accountability. Cash-Based System Efficiency? Accountability?in LG Choice of Accounting Systems in LG Internal External Factors Policies Accrual-Based System The choice to move from cash-based to accrual-based accounting systems is not an easy tasks. It will involve a total change of the entire organixation accounting systems and facility supports. Thus, this ideas involve a costs. (explain further) RESEARCH METHODOLOGY This research will need to employ a combination of qualitative and quantitative research techniques to investigates and clarifies the identified research questions. Summary of the research investigations and methodologies are as tabulated below: No. Research Questions Methodology Instruments RQ_1 Understanding of accounting prnciples and practices of DBKK Qualitative Technique Structured interview and inspections of records/policies/circulars RQ_2 Investigation of current accounting systems used by DBKK Qualitative Technique Structured interview and inspections of records/policies/circulars RQ_3 Application of cash vs. accrual budgeting and accounting in DBKK Qualitative Technique Structured interview and inspections of records/policies/circulars RQ_4 Will accrual accounting improves the financial performance of DBKK? Quantitative Technique Accounting Experiments comparing the effects of cash versus accrual accounting on 10 years historical financial performance. Is there any different? RQ_5 Cost-Benefits analysis and program implementation design of accrual accounting implementation in DBKK. Quantitative Technique Determinantion of costs and benefits associated with implementation of accrual-based accounting in DBKK. This research also will provide a comprehensive program implementation design for adoption of accrual-based accounting in DBKK. RESEARCH STRUCTURE [2] State the research objectives [3] Determine relevant questions [1] Define and refine the research problems [6] Interpret the results and write report [5] Collect data and perform analysis [4] Formulate relevant research hypotheses RESEARCH PLANNING Gantt Chart and Milestones GANTT CHART YEAR 1 YEAR 2 YEAR 3 2011 2012 2013 2014   ACTIVITIES/MONTHS 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 1 Initial Preparation 2 Literature Review 3 Research Design 4 Proposal Defence 5 Proposal Refinement 6 Fieldwork 7 Data Analysis 8 Documentation of Report

Case study snyder v phelps Essay

Snyder v. Phelps (2011) Fred Phelps, the pastor at the Westboro Church, along with his followers believes that God punishes the US for allowing homosexuality freedoms, especially within the military. To express their feelings the Westboro Church and its people sometimes picket military funerals in hopes that their voices will be heard. In 2006 Albert Snyder’s son who was a Lance Corporal for the United States Marine Corps was killed in the line of the duty during his time in Iraq. Matthew Snyder was killed in Anbar, Iraq when he was the gunner on a Humvee that ended up rolling after hitting something. The Westboro Church decided that they would picket Matthew Snyder’s funeral, notifying the sanction holding the funeral in advance what they planned on doing. When the Westboro Church and its followers arrived to picket this funeral they made sure to stage the picket on public land that was adjacent to a public street. Making sure that they didn’t violate any written laws they also made sure to abide by anything that was appointed to them by the police taking care of the funeral. The Church members stood outside this church during the funeral reciting different hymns and verses from the Bible. Albert Snyder wasn’t aware of what the signs said until after the whole funeral took place, claiming that he could â€Å"really only see the tops and couldn’t make out what they actually said. † Following the funeral, Snyder noticed on the news that the signs some gruesome stuff such as, â€Å"God Hates the USAI Thank God for 9/1 1,† â€Å"Thank God for Dead Soldiers,† and â€Å"Don’t Pray for the USA. † Snyder decided that he would then sue Fred Phelps, claiming that the picketing aused him and his family severe emotional distress. In his defense, Phelps argued that everything that took place that day was completely legal under the Free Speech Clause of the First Amendment to the Constitution. The main issue that this case faced legally, was whether Westboro’s signs and comments while picketing Matthew Snyder’s funeral related to matters of â€Å"public concern† and in turn, decide whether there is too much protection under the Free Speech Clause of the First Amendment. The Supreme Court made it clear that they were only going to determine this ruling ased on â€Å"matters of public concern† as opposed to â€Å"matters of purely private significance. The Supreme Court affirmed that the picketing amounted to speech on issues that are public; they felt as if one of the main things that the First Amendment covers is the right to picket based upon public issues. The Court felt as if although the signs that were used â€Å"may fall short of refined social or political commentary, the is sues they highlight – the political and moral conduct of the United States and its citizens, the fate of our Nation, homosexuality in the military, and scandals involving he Catholic clergy – are all matters of public import. Albert Snyder realized all of the protection under the First Amendment but he claimed in rebuttal that that picketing was intended to shape an attack on Snyder over a rather private matter. Although the Supreme Court realized that Snyder had a strong claim at the time because of the circumstances that were evident, at the same time they must also hold to the law which noted that Maryland did not have a law imposing any types of restrictions on standpoint, the Supreme Court decided that Fred Phelps and his followers were in all f their legal rights to picket that funeral. The Court expressed their acknowledgment of the picketing of a US Soldier’s funeral and the idea that many Americans would feel as if the Westboro Church was â€Å"morally defective†, but it rejected those factors as means for any type of lawsuit that could be tendered to the church. Though a Jury ended up awarding the family of Lance Corporal Matthew Snyder millions of dollars, the US Supreme Court upheld the circuit court’s dismissal of the verdict over unruly circumstances. Freedom of speech is something that is considered one of the reatest things available by both sides of the political lanes. Both Conservatives and Liberals strongly believe in freedom of speech, but it is Liberals that are more likely to take the realm of expressing themselves publically. Liberals take pride in the idea of the â€Å"political left†, which basically outlines their devotion to America’s First Amendment the right to free speech. Although it is usually Liberals that we see voicing their opinion publically, the Westboro Church is overall a Conservative group because of what they stand for. Most people including the media portray and roclaim that the Westboro Church is a Liberal party but when you dig deeper you start to notice that isn’t really the case. The Westboro Church has many things in common with those that claim to be Conservative; â€Å"both are against marriage equality, both are for the replacement of constitutional government with religious dogma of their particular form of Christianity, both are for the reduction of the rights of minorities and women, and both are for getting rid of reproductive rights and family planning. † The case of Snyder v. Phelps places before us a choice where we ust decide between the ethical values of basic respect versus the legal right of the First Amendment, freedom of speech. From an ethical perspective, it is easy to decide this case based upon the ideas that we adopted over time that all in all became a social norm. The ethical value of respect at a funeral will easily make someone choose the side of Snyder’s in this case Just because over time we have established that funerals are meant to mourn and to pay respect to not only the fallen but also the family of that person. Although it may be interpreted that the reason that the Westboro Church chose to take action the way that they did was because it was necessary to get their point across, ethically it is frowned upon because of how we know funerals are supposed to take place. The Westboro Church had many options to establish the point that they were trying to get across such as the newspaper, TV, or the radio, but instead they chose to do it at a US Marine’s funeral which ended up working in their favor gaining them national recognition. Potter Stewart, a once US Justice wrote with regards to Ethics that, â€Å"Ethics is knowing the difference between hat you have a right to do and what is right to do. This quote explains the complete ethical aspect of this case because it describes how legally, the Westboro Church had every right to do what they did that day but ethically they were in the wrong intruding on the privacy of a grieving family at a funeral service less than 300 feet away. While the Justices made it clear that they understood where Al bert Snyder and his family were coming from, they also stood firm with the idea that the Westboro Church was practicing the First Amendment which allows the freedom of speech to he public. One of the Justices following the court case described the entire case as powerful. It can stir people to action, move them to tears of both Joy and sorrow, and as it did here inflict great pain. On the facts before us, we cannot react to that pain by punishing the speaker. As a nation we have chosen a different course to protect even hurtful speech on public issues to ensure that we do not stifle public debate. The problem that is now faced upon America after the ruling that the Westboro Church did nothing wrong is, how much is too much in regards to â€Å"a few† igns becoming too many? Would enough signs have changed the nature of the content of Westboro’s message towards the Snyder family? The effect of this case on the public is something that isn’t necessarily brought up but it is evident in many places because you have to realize that the public mainly sees this as a case of a family being stripped of what they believe should be a quiet and peaceful funeral . With the ruling ending the way it does it has the public wondering how far the First Amendment freedom of speech can really get you and the fine print behind our US Constitution. Overall, the US Supreme Court case touches many aspects whether it is ethically, legally, politically, or socially. It is hard for most ethically driven people to accept the fact that the Westboro Church not only got no penalty for what they did at Matthew Snyder’s funeral, but they also received no further details about stopping the picketing of funerals. In regards to legal aspects, this case set in stone that the First Amendment freedom of speech allows for not only speech that is accepted ethically but any type of speech that strays away from a personal attack. In most of he public’s opinion the Westboro Church was in the wrong that day for not allowing a grieving family time to privately mourn the loss of a family member but although what they did was frowned upon they stayed within their legal rights which forces the court to drop their case. Although Albert Snyder lost this case his family was awarded millions of dollars and they also received support of the majority of the public against the Westboro Church and their actions not only that day, but in the future. Snyder left the courtroom after the ruling with not complete satisfaction but rust that his point was spread across America which was to notify them of what the Westboro Church does and what they caused not only himself, but his family.

How to Conjugate Kommen (to Come) in German

Virginia Woolf s Mrs. Dalloway - 1234 Words

Virginia Woolf’s renowned novel, Mrs. Dalloway, published in 1925, is a major literary achievement because of the narrative style in which Woolf rejects the traditional structures of Victorian fiction for the more progressive Modernist era. The entire novel spans one day in a post-First World War England. In Mrs. Dalloway, the reality of the novel is constructed through the minds of the characters rather than the conventional patriarchal â€Å"I.† Woolf replaces the single master perspective with an inclusive voice that frequently steps aside to allow multiple character voices through. The narrating voice reports the speech or thought of a character while moving inside of that character’s consciousness to take on his/her unique tone. Woolf’s narrative mode in Mrs. Dalloway provides the reader with a holistic view of consciousness at an individual, societal, and even universal level to portray the complexity of human nature. Woolf’s use of free indir ect discourse contributes to the novel’s capacity to effectively capture the zeitgeist of the era, reflecting and connecting the consciousness of the age. The novel’s inclusive narrative mode allows the reader to understand an individual character’s complexity through different perspectives. The narrative voice fluidly moves from character to character throughout the novel. The reader is slow to form a judgment on any character because what is told is not an objective truth but rather a subjective impression told by a fellowShow MoreRelatedAnalysis Of Virginia Woolf s Mrs. Dalloway Essay1233 Words   |  5 Pages Inspired by Virginia’s Woolf renowned novel, Mrs. Dalloway, the movie is an adaptation of the Pulitzer Prize-winning novel, The Hours. In it, we get to glimpse a singular day in the lives of three women, who are contemplating suicide as they read the novel, whose protagonist’s struggle mirrors their own. The first woman depicted is Virginia Woolf herself in 1920s England. Although we first see her suicide, the movie than backtracks to examine her in a depressive episode, a product of her bipola rRead MoreThe Grapes Of Wrath And Virginia Woolf s Mrs. Dalloway1485 Words   |  6 PagesWrath and Virginia Woolf’s Mrs. Dalloway. The Grapes of Wrath recounts the tale of the Joad family, farm owners who, after being forced off their land by big business, head west to California in search of work only to find discrimination and further hardship. Their story exemplifies the struggles faced by low-income families unequipped to deal with the changing reality of the American economy and reveals the nature of big business and unregulated capitalism. At first glance, it seems that Mrs. DallowayRead MoreComparing The Film And Virginia Woolf s Mrs. Dalloway1244 Words   |  5 PagesDespite the fact that suicides feature in both the film and Virginia Woolf’s novel Mrs Dalloway, both texts echo Woolf’s words from her 1922 diary: ‘I meant to write about death, only life came breaking in as usual.’ Both Woolf’s modernist 1925 novel and Daldryâ€⠄¢s 2002 postmodernist film which has Mrs Dalloway as a pivotal point for its three interwoven stories can be seen as life-affirming texts – with their major focus on women whose rich inner lives are juxtaposed with their outer lives constrainedRead MoreVirginia Woolf s Mrs. Dalloway And Morrison s Song Of Solomon1119 Words   |  5 PagesVirginia Woolf and Toni Morrison both depict the fallout from traumatic historical events as a longstanding affair, often lasting generations and affecting those who are not even be directly involved in the trauma. Woolf’s Mrs. Dalloway and Morrison’s Song of Solomon do a marvelous job of portraying the macrocosm of traumatic historical events (World War I for Woolf, racist violence and slavery for Morrison), but more importantly they beautifully render the microcosm of how people suffer as a resultRead MoreEssay On Mrs Dalloway1021 Words   |  5 Pagesa Stand in Mrs. Dalloway Virginia Woolf’s Mrs. Dalloway is a detailed day of a high society british woman named Clarissa Dalloway who is the host of a party. As she goes on with her day for preparations for the party, a tragic event stumbles upon an acquaintance of hers before the grand festivity. When word spreads of the shocking yet terrifying accident, Clarissa has an eye-opening realization because of the event that causes her to change her life and future for the better. Woolf masterly incorporatesRead MoreAnalysis Of Virginia Woolf s Gone At The Lighthouse Never Go Return 1706 Words   |  7 PagesElizabeth Conner 9 November 2017 ENGL-4010-001 Professor Westover Virginia Woolf: Gone to the Lighthouse, Never to Return Many authors inject a little bit of their personalities and lives into their writing, making it more relatable to their readers and more marketable to publishers. However, depending on the work, it can sometimes be difficult to determine what is inspired by real life and what is merely fiction. Therefore how important an author’s biography is to a story can also be hard to understandRead MoreParallels Between Mrs Dalloway and The Hours1059 Words   |  5 PagesThe ongoing relationship between the literary movements of modernism and post-modernism is encompassed by the intertextual relationships between Stephen Daldry’s â€Å"The Hours† and Virginia Woolf’s â€Å"Mrs Dalloway†. These relationships communicate the inadequacy of previous writings to convey trauma, cultural crisis and the deep fragmentation within their respective societies. The immediate context of these social dialogues creates a clear division between each text, however the interte xtual similaritiesRead MoreMrs. Dalloway by Virginia Woolf 1495 Words   |  6 PagesThe psychological effect the city environment has on both, the characters and authors, can be seen in Virginia Woolf’s Mrs Dalloway and T.S.Elliot’s the wasteland. The lack of unity of Elliot’s text has lead critics to feel the writing is far too fragmented: My nerves are bad to-night. Yes, bad. Stay with me. Speak to me. Why do you never speak? Speak. What are you thinking of? What thinking? What. I never know what you are thinking. Think. (TWL: 110) However, as Gareth Reeves suggests in theRead MoreEssay on Death and Rebirth in the Hours1365 Words   |  6 PagesPulitzer Prize-winning novel by Director Stephen Daldry and playwright David Hare, The Hours was inspired by Virginia Woolfs 1925 novel Mrs. Dalloway. It is no coincidence that The Hours was the working title Woolf had given Mrs. Dalloway as she was writing it. The emotional trauma that this film guides its viewers through becomes evident in the opening prologue. The scene begins with Virginia Woolf composing what would be her suicide notes to her husband Leonard and her sister Vanessa, the two mostRead MoreIntertextuality in the Hours4441 Words   |  18 Pagesthe other. Virginia Woolf wrote â€Å"Mrs. Dalloway,† a novel about a woman’s ordinary day, from which the reader can extract essential elements of life of her and human as well. Michael Cunningham, years later, reads that book, and writes another one about three seemingly normal days of three women. And then David Hare and Stephen Daldry write and direct a movie based on Cunningham’s book that adds even more layers to the whole story. The Hours was Woolfs working title for Mrs Dalloway. The book