...Journal of Philosophy, Inc. Conceptual Metaphor in Everyday Language Author(s): George Lakoff and Mark Johnson Source: The Journal of Philosophy, Vol. 77, No. 8 (Aug., 1980), pp. 453-486 Published by: Journal of Philosophy, Inc. Stable URL: http://www.jstor.org/stable/2025464 Accessed: 23/01/2009 17:46 Your use of the JSTOR archive indicates your acceptance of JSTOR's Terms and Conditions of Use, available at http://www.jstor.org/page/info/about/policies/terms.jsp. JSTOR's Terms and Conditions of Use provides, in part, that unless you have obtained prior permission, you may not download an entire issue of a journal or multiple copies of articles, and you may use content in the JSTOR archive only for your personal, non-commercial use. Please contact the publisher regarding any further use of this work. Publisher contact information may be obtained at http://www.jstor.org/action/showPublisher?publisherCode=jphil. Each copy of any part of a JSTOR transmission must contain the same copyright notice that appears on the screen or printed page of such transmission. JSTOR is a not-for-profit organization founded in 1995 to build trusted digital archives for scholarship. We work with the scholarly community to preserve their work and the materials they rely upon, and to build a common research platform that promotes the discovery and use of these resources. For more information about JSTOR, please contact support@jstor.org. Journal of Philosophy, Inc. is collaborating with JSTOR...
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...Development Of A Conceptual Framework Accounting Essay ‘Developing a conceptual framework is an impossible possibility ‘it is hard to say that this statement is wrong or not. First, there is no accurate or definitive view of what constitutes a conceptual framework, but there is no doubt that conceptual framework helping a development of academic theory, meanwhile, it is also provide a great deal of prescription. Developing a conceptual framework is feasible and promising. In this issue, I explain what is the conceptual framework? Who needs them? And list the importance of conceptual framework to financial report prove my view. NEED FOR A CONCEPTUAL FRAMEWORK Why do we need to develop a conceptual framework? Of course, it is be useful, the body of concepts should to make rules and relate to financial report; a soundly developed conceptual framework enables the IASB to issue more useful and consistent pronouncements over time. It means a coherent standard should result. So, if framework have no a soundly development, the guidance by it will influent standard-setting based on individual concepts. In other words, standard-setting cannot base on personal conceptual frameworks; it will lead to wrong conclusions about identical or similar issues than it did previously. As a result, past decisions is not treat as future ones, standards cannot be consistent with one another. Furthermore, the conceptual framework should be paying attention to users’ understanding about financial reporting...
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...A conceptual framework for financial reporting A conceptual framework, in the field we are concerned with, is a statement of generally accepted theoretical principles which form the frame of reference for financial reporting. The financial reporting process is concerned with providing information that is useful in the business and economic decision-making process. Therefore a conceptual framework will form the theoretical basis for determining which events should be accounted for, how they should be measured and how they should be communicated to the user. Although it is theoretical in nature, a conceptual framework for financial reporting has highly practical final aims. The danger of not having a conceptual framework is demonstrated in the way some countries' standards have developed over recent years; standards tend to be produced in a haphazard and fire-fighting approach. Where an agreed framework exists, the standard-setting body act as an architect or designer, rather than a fire-fighter, building accounting rules on the foundation of sound, agreed basic principles. The lack of a conceptual framework also means that fundamental principles are tackled more than once in different standards, thereby producing contradictions and inconsistencies in basic concepts, such as those of prudence and matching. This leads to ambiguity and it affects the true and fair concept of financial reporting. Another problem with the lack of a conceptual framework has become apparent in the...
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...http://simplyeducate.me/2015/01/05/conceptual-framework-a-step-by-step-guide-on-how-to-make-one/ Step by Step Guide on How to Make the Conceptual Framework Before you prepare your conceptual framework, you need to do the following things: 1. Choose your topic. Decide on what will be your research topic. The topic should be within your field of specialization. 2. Do a literature review. Review relevant and updated research on the theme that you decide to work on after scrutiny of the issue at hand. Preferably use peer-reviewed and well-known scientific journals as these are reliable sources of information. 3. Isolate the important variables. Identify the specific variables described in the literature and figure out how these are related. Some abstracts contain the variables and the salient findings thus may serve the purpose. If these are not available, find the research paper’s summary. If the variables are not explicit in the summary, get back to the methodology or the results and discussion section and quickly identify the variables of the study and the significant findings. Read the TSPU Technique on how to skim efficiently articles and get to the important points without much fuss. 4. Generate the conceptual framework. Build your conceptual framework using your mix of the variables from the scientific articles you have read. Your problem statement serves as a reference in constructing the conceptual framework. In effect, your study will attempt to answer...
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...Conceptual Analysis Assignment Pick Question * Do animals think? 1. Identify the ambiguous concepts in the question. * The ambiguous concepts are “animals” and “think”, We will only be analyzing the concept think. 2. For each ambiguous concept, list and briefly describe its different possible meanings. A. To have a conscious mind, to some extent of reasoning, remembering experiences, making rational decisions. B. To have a certain thing as the subject of one’s thoughts C. To consider something as a possible action, choice, etc. D. To have consideration or regard for someone E. To esteem a person or thing as indicated 3. Determine which of these meanings could be relevant in the question. * I think that A is the meaning of the word most commonly intended when this question is asked. * B, C, D, and E, those meanings could be intended. 4. If any of the meanings are themselves ambiguous, repeat steps 2. and 3. for these meanings. * Out of all the meanings above, don’t need to require for further explication. Therefore decide to go with those five meanings. 5. Attempt to answer the question for each of the meanings which apply. A. For example, most animals have their living place. When they get some feed or they want to go back home, they can go back home alone. They can remember some things or some places for their life. So meaning “A” support the original question. B. When they hungry they decide...
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...need for a conceptual framework. Conceptual framework is really important whether in accounting or non-accounting purpose. In accounting purpose we can see that in the absence of a conceptual framework, accounting standards were often produced that had serious defects. Without conceptual framework they were not consistent with each other particularly in the role of prudence versus accruals/matching. Secondly, without conceptual framework also there will be internally inconsistent and often the effect of the transaction on the statement of financial position was considered more important than its effect on income the statement. Third, the standards were produced on a ‘fire fighting’ approach, often reacting to a corporate scandal or failure, rather than being proactive in determining best policy. Next, Some standard setting bodies were biased in their composition (i.e. not fairly representative of all user groups) and this influenced the quality and direction of standards. Lastly, the same theoretical issues were revisited many times in successive standards – for example, does a transaction give rise to an asset (research and development expenditure) or liability (environmental provisions)? The lack of a conceptual framework led to a proliferation of ‘rules-based’ accounting systems whose main objective is that the treatment of all accounting transactions should be dealt with by detailed specific rules or requirements. By contrast, the availability of a conceptual framework could...
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...Conceptual Physics Assignment 1 Part 1: Essay Style Question: Why does an asteroid explode when it hits the earth? This is simply an application of the laws of physics. It is caused by the large amount of mass contained in an asteroid, moving at such a high velocity with an enormous amount of kinetic energy. For example: and the . Take an example radius of 10km. Therefore the and the We can then calculate the Kinetic Energy of the Asteroid using: Taking an example velocity of 30 km/s this gives us a Kinetic Energy of . We can see from our lecture notes that an Asteroid’s energy per gram is 165 times that of TNT. Therefore: This is a huge amount of energy! This energy is released in the form of heat and light as the asteroid enters the earth’s atmosphere due to the friction of the atmosphere slowing the asteroid down. The density of the gas molecules in the atmosphere causes this friction. This rapid release of heat energy is enough to cause an explosion! Also a lot of the time these asteroids contain ice or frozen carbon dioxide. If this is rapidly heated up, it can boil and pressure can build internally and can cause an explosion from inside the asteroid. All of these factors can account for an asteroid exploding. Overall it is all down to the Principle of Conservation of Energy. The energy is converted from chemical energy into vast amounts of light and heat causing the rapid release of energy in the form of an explosion. Conceptual Physics Why if a stick of...
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...Theoretical or Conceptual Framework Cultural Diversity within the 21st Century Workplace and Its Effect on Globalization Conceptual Framework This qualitative phenomenological study was based on the aspects of the conceptual framework which incorporates two areas of knowledge, inclusive of (a) cultural diversity, which details the relationship between ethnic background, racism, sexism, and class oppression (Finch-Lee & Mabey, 2010) and (b) the glass ceiling theory, which applies to the affect on various cultural backgrounds and the advancement of future globalization (Kefela, 2010). This framework will provide an empirical structure that will serve as an analysis for the understanding of perceived cultural dimension as seen by a diverse knowledge-based workplace within the 21st century. The purpose of this study was to investigate the relationship between ethnic or racial diversity as it relates to the 21st century organizational workplace and the outcome on future globalization. Opportunities to advance within the 21st century workplace for qualified employees of various cultural background has presented to being more difficult and often those who progress are less experienced and are the majority counterparts within the organization (Kefela 2010). Traditionally, managerial practices and problems have been articulated and documented from the White man’s perspective (Billing, 2011). Perceived cultural dimension consists on how employee view the...
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...the example above, the decrease in wealth or asset from £50,000 to £40,000 is considered as an expense (depreciation) to the entity. (c) The IASB/FASB is now adopting asset and liability view. They stated that income and expense view could be too simplistic and not all inclusive in dealings with some items such as research and development cost. They added that this view permit almost debit balance to be assets and almost credit balance to be liabilities. In addition, the board attempted to test whether income and expense could be defined without first defining the assets and liability. They did this by asking the respondents to the (Conceptual Framework) Discussion Memorandum but no one was able to do that. Therefore, the board perceives this view as a problem rather than a solution because it is primarily conventional and not conceptual hence leading to individual judgment and personal opinion. Furthermore, FASB also stressed out that the standard setters all around the...
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...CONCEPTUAL FRAMEWORK * The overall objectives of financial statements of The Framework Provide information about the financial position, performance and changes in financial position of an enterprise that is useful to a wide range of users in making economic decisions. Financial statements prepared for this purpose meet the common needs of most users. The economic decisions that are taken by users of financial statements require an evaluation of the ability of an enterprise to generate cash and cash equivalents and of the timing and certainty of their generation. Users are better able to evaluate this ability to generate cash and cash equivalents if they are provided with information that focuses on the financial position (provided in a balance sheet), performance (provided in an income statement) and changes in financial position of an enterprise. * The Framework first of all outlines the users of accounting information in a manner broadly * Investors The providers of risk capital and their advisers are concerned with the risk inherent in and return provided by, their investments. They need information to help them determine whether they should buy, hold or sell. Shareholders are also interested in information which enables them to assess the ability of the enterprise to pay dividends. * Employees Employees and their representative groups are interested in information about the stability and profitability of their employers. They are also interested in information...
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...Questions and Answers for Conceptual Physical Science Practical 1. How many rolls did it take for the number of each colored cube to be reduced by half? These are your half-life readings One-side color: 8 throws Two-side color: 5 throws Three-side color: 3 throws 2. The half-life of a decaying substance is measured in units of time. What is the unit of half-life used in this simulation? Remaining per throw 3. In each case, how many rolls did it take to remove all the cubes? One-side color: 24 throws Two side color: 19 throws Three-side color: 17 throws 4. In which of these hypothetical substance would be the most radioactive? The substance that will decay much faster is the third substance represented by black on the three sides of the cube. According to my tabulation, the curve for the third substance appeared much steeper and at the seventeen throw no cubes were remaining. 5. How might you simulate the radioactive decay of a substance that decays into second substance that also decays? First, the substance always decays because the initial stage is not stable. Lack of stability forces the substance to decay into a second substance with a loss of either an electron, energy or a proton. If the second substance is not stable, it will disintegrate into the third substance. This process might continue until the substance gain stability. 6. Is it possible to estimate the half-life of a substance in a single throw? How accurate might this estimate be? Yes, this is...
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...works being made. Greenberg and Alloway were big critics in the 40s and 50s, but by the time of the 1960s artists begin to write their own critiques. Two artists who take part in writing their own critiques of the evolving conceptual art movement are Sol LeWitt and Joseph Kosuth. In “Paragraphs on Conceptual Art” and “Sentences of Conceptual Art,” by LeWitt is best defining conceptual art by the process in which it is made. The logic or rather no logic behind the simplicity that is conceptual art and how it is to be understood is the focus of LeWitts paragraphs and sentences. LeWitt so states that “Conceptual Artists are mystics rather than rationalists. They leap to conclusions that logic cannot reach.”1 For Kosuth, he pushes the understanding of art as a language, and the value of the function and idea of artwork being the primary basis in what makes a piece of work good, rather than the aesthetic. Sol Lewitt states it best by saying that conceptual art is not necessarily logical2, and it isn’t. It is, however, simple; simple in the sense of understanding that it is not the completed object that is the focus of the work, but rather the idea that is trying to be portrayed. In the end, whether or not a material piece is even created is trivial. Conceptual art is made to get the mind of the viewer to think, and question the art and its function. It is not made to necessarily be visually pleasing or bring forth any kind of emotions, because art that is meant for sensation of the...
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...Useful Tips in Writing a Research Paper Noel F. Noble, Ph.D. October 27 2015 Chapter 1 Introduction and Background of the Study Introduction Theoretical Framework Theoretical framework shapes the justification of the research problem in order to provide the legal basis for defining its parameters. It is a symbolic construction which uses abstract concepts, facts or laws, variables and their relation that explains and predicts how an observed phenomenon exists and operates. Conceptual Framework Conceptual framework presents specific and well-defined concepts which are called constructs. Its function is similar to theoretical framework because the constructs used are derived from abstract concepts of the theoretical framework. Statement of the Problem Statement of the problem sets the direction of the study. It has to be stated vividly and explicitly in interrogative form. A good research problem should be SMART, that is, Specific, Measurable, Achievable, Realistic, and Time-Bound. Significance of the Study Significance of the study explains its importance. It defines the contribution of the study in relation to solving the problem and need; bridging a knowledge gap; improving social, economic and health conditions; enriching research instruments and methods; and supporting government thrusts. Significance of the study is presented either in inductive or deductive perspective. In and inductive way, the researcher moves from the particular to the general...
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...Journal of Medical Ethics 2001;27:98–103 What makes a problem an ethical problem? An empirical perspective on the nature of ethical problems in general practice Annette Joy Braunack-Mayer University of Adelaide, Australia Abstract Whilst there has been considerable debate about the fit between moral theory and moral reasoning in everyday life, the way in which moral problems are defined has rarely been questioned. This paper presents a qualitative analysis of interviews conducted with 15 general practitioners (GPs) in South Australia to argue that the way in which the bioethics literature defines an ethical dilemma captures only some of the range of lay views about the nature of ethical problems. The bioethics literature has defined ethical dilemmas in terms of conflict and choice between values, beliefs and options for action. While some of the views of some of the GPs in this study about the nature of their ethical dilemmas certainly accorded with this definition, other explanations of the ethical nature of their problems revolved around the publicity associated with the issues they were discussing, concern about their relationships with patients, and anxiety about threats to their integrity and reputation. The variety of views about what makes a problem a moral problem indicates that the moral domain is perhaps wider and richer than mainstream bioethics would generally allow. (Journal of Medical Ethics 2001;27:98–103) Keywords: Empirical ethics; general...
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...CIV E 603: Information Modeling and Database Systems Lecture 1 1 What to Study? Introduction to Data base Relational Model Database design Structured Query Language (SQL) 22 Let’s begin the journey !! …. in to fascinating world of databases 23 Today’s outline Database Management System (DBMS) Entity-Relationship (ER) Model 24 What is a database? Many people would like to call it organization… 25 What is a database? Database is a structured collection of related data. Many name it efficiency… 26 A database is A home for data – since that is where data stay… A manager for data – since data are organized neatly… A GOOGLE for data – since a particular record can be found in a snap… A guardian for data – since a database rejects malicious accesses… … 27 What is a Database? Database: is a collection of related data Data: known facts that can be recorded and that have implicit meaning Properties of database: • represents some aspect of the real world (mini-world -UoD) • logically coherent collection of data with some inherent meaning. A random assortment of data cannot correctly be referred to as a database. • designed, built, and populated with data for a specific purpose. It has an intended groups of users. 28 What is a Database? A database can be of any size and of varying complexity. • For example, the list of...
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