International Variations in the Financial Reporting of Property Essays

International Variations in the Financial Reporting of Property Essays International Variations in the Financial Reporting of Property Essay International Variations in the Financial Reporting of Property Essay The accounting intervention of belongings works and equipment varies from state to state, with the primary difference being the reappraisal of fixed assets. In this study, an analysis of the criterion puting system under the IFRS, US GAAP and Nipponese GAAP governments is provided. A reappraisal of the differences in the relevant criterions on belongings works and equipment is carried out. It appears that whilst the USA and Japan ( with the exclusion of reappraisal of land which was permitted merely for a specific period of clip ) do non let the usage of reappraisal theoretical account, under IFRS the usage of the reappraisal theoretical account for subsequent measuring of fixed assets is allowed. A treatment as to whether the reappraisal or cost method enhances comparison, relevancy and dependability revealed that there is disagreement amongst faculty members. It was besides discovered that the ground for non presenting reappraisal could be of a political nature instead than of an a ccounting nature. Although certain writers like Herrmann et Al ( 2006 ) manage to reason persuasively that the reappraisal of Property Plant and Equipment is the method that enhances relevancy, dependability and comparison, what is relevant and dependable in one state may non be so in another due to cultural factors. Table of Contentss Abstract 2 Table of Contentss 3 1.0 Introduction 4 2.0 An overview of standard puting under IFRS, US GAAP and Nipponese GAAP 5 2.1 The Financial Accounting Standards Board ( FASB ) 5 2.2 The International Accounting Standards Board ( IASB ) 7 2.3 Nipponese GAAP and the Accounting Standards Board of Japan ( ASBJ ) 9 3.0 The intervention of belongings works and equipment 12 3.1 IFRS 12 3.2 US GAAP 13 3.3 Nipponese GAAP 14 3.4 Issues associating to Relevance, Reliability, and Comparability 15 3.4.1 Relevance 16 3.4.2 Reliability 17 3.4.3 Comparability 18 4.0 Decision 19 5.0 Mentions 22 1.0 Introduction The purpose of this undertaking is to analyze the international fluctuations in the fiscal coverage of belongings works and equipment. For the intents of this survey, three describing governments were considered US By and large Accepted Accounting Principles ( GAAP ) , International Financial Reporting Standards ( IFRS ) , and Nipponese GAAP. In the first portion of the undertaking, an overview of the standard scene procedure under each of the three governments was provided. Thereafter, differences and similarities in the intervention of belongings works and equipment between the three governments were identified, with peculiar consideration to the reappraisal of fixed assets. A minor mention to differences in depreciation regulations was besides made. Through the usage of articles published in academic diaries, magazine articles and other relevant literature an effort has been made to measure whether reappraisal additions or decreases the comparison, dependability, and relevancy of fiscal statements as defined in the Framework for the Preparation and Presentation of Financial Statements ( IASB 1989 ) . As explained in this undertaking, what is dependable and relevant in one state may non be so in states with different civilizations and legal systems. 2.0 An overview of standard puting under IFRS, US GAAP and Nipponese GAAP 2.1 The Financial Accounting Standards Board ( FASB ) The FASB is an independent criterion puting authorization for private concerns in the United States which was set up in 1973. It is a direct replacement of the Accounting Principles Board, which had been publishing accounting criterions in the USA from every bit early as 1958. The FASB is non responsible for ordering accounting criterions for governmental administrations the duty of which rests upon the Government Standards Board ( GASB ) ( Bragg 2002 ) . Although the Securities Acts which were issued after the Great Depression gave the powers of publishing criterions to the SEC, the latter believed that it would be better if the criterions were issued by the profession. Hence the duty of publishing criterions was delegated to the profession. ( Jenkins 2002, Canfield 1999 ) . Crucial to the FASB, is its independency from any private sector administration in the United States, although this has been capable to several unfavorable judgments. Jenkins ( 2002 ) , who was president of the FASB at the clip of Enron s prostration, admitted that critics were reasoning that the FASB was non independent plenty from the Big Five houses. In 2009, the FASB has finalised a undertaking of codification, whereby US GAAP now has a individual important beginning, known as the Accounting Standards Codification, which is accessible for free on its web site. Merely the regulations which are included in the new codification are considered to be enforceable with the exclusion of regulations which are issued by the SEC. ( Ernst and Young, 2009a ) . Besides standard scene, the FASB is responsible for the betterment of such criterions, and the issue of relevant counsel on their application. In order to accomplish its mission of bettering accounting criterions, the FASB, similar to the IASB, is working on the convergence of accounting criterions across the Earth ( FASB 2010 ) . Although it is the standard compositor, the FASB has no authorization over the application of the criterions. Jenkins ( 2002 ) argues that the function of the FASB is non to guarantee that the criterions are adhered to. The duty for guaranting conformity with the criterions rests with the direction of the company, and the hearers in the instance of private companies. In the instance of public companies, the Securities and Exchange Commission ( SEC ) besides is responsible for guaranting the houses are following with the accounting criterions. In carry oning its functions, the FASB maintains a figure of rules. It ensures that it maintains objectiveness throughout the standard scene and betterment procedures. Furthermore, every bit much as possible, audience is sought between interested parties prior to the issue of criterions or alterations of such. It besides ensures that when alterations are made, the effects of the determinations are taken into consideration, understating any negative effects on concerns. Another rule which the FASB embraces is that the criterions should be kept up to day of the month with developments in the accounting and economic environment. Finally one must advert that the FASB should do certain every bit much as possible that the cost of following a peculiar accounting pattern does non transcend the benefits of such ( FASB 2010 ) . 2.2 The International Accounting Standards Board ( IASB ) In 1973, an independent commission known as the International Accounting Standards Committee ( IASC ) was set up with the ultimate purpose of supplying world-wide criterions, in order to guarantee consistence in the fiscal coverage across the universe. In 2001, the IASC, was replaced by the International Accounting Standards Board ( IASB ) , which adopted all the criterions which had been antecedently issued by the IASC. The IASB is the standard puting organic structure of a larger administration, the IFRS Foundation, which appoints the members of the IASB. Apart from the development and amendment of International Financial Reporting Standards ( IFRS ) , the IASB is besides responsible for bring forthing IFRS for SMEs. The IASB has besides the function of O.K.ing the readings which are issued by the IFRS Interpretations Committee ( IASB 2010a ) . Harmonizing to the IASC Foundation[ 1 ]( 2010 ) Fundamental law, the IASB should see undertaking field trials, in order to measure the impact of a peculiar criterion prior to publication. This is done in order to guarantee its practicality. Like the FASB in the United States, the IASB has no authorization to implement such criterions in any state. However, the criterions issued by the IASB are the most widely adopted, with over 120 states necessitating or leting the usage of IFRS ( IASB 2010b ) . In certain legal powers, the criterions as published by the IASB do non go automatically enforceable. For illustration, in the European Union, there is a complex indorsement procedure following publication of an IFRS which includes farther audience with the assorted involvement groups within the European Union, through the European Financial Reporting Interest Group ( EFRAG ) ( European Union, 2009 ) . The figure below shows in a simplified mode, the standard scene procedure which is carried out by the IASB. The procedure is really similar to the procedure carried out by the FASB. A subject reaches the IASB docket, through legal guardians of the IASB, the audit houses, and other cardinal stakeholders for treatment. On complex affairs, a treatment paper is issued prior to the publication of an exposure bill of exchange. In each phase, the remarks submitted during the public audience are analysed, after which a concluding argument is carried out, and the formal publication of the criterion takes topographic point. ( Epstein and Jermakowicz, 2010 ) . Figure 1: The standard scene procedure ( IASB 2010b ) Harmonizing to the IASC Foundation s ( 2010 ) fundamental law, in order for a criterion or exposure bill of exchange to be published, it requires the blessing of nine members out of 14[ 2 ]. The members of the IASB have to be from different parts of the universe as specified in the IASC Foundation s fundamental law. Schroeder et Al ( 2005 ) , argues that one difference between the IASB and FASB is that sometimes IFRS license alternate accounting interventions, although the figure of cases whereby there are alternate accounting interventions have been reduced in recent amendments to the IFRSs. Yet, certain criterions still let for alternate intervention for illustration IAS 16 allows for the subsequent measuring of belongings works and equipment utilizing the cost theoretical account or utilizing the reappraisal theoretical account. 2.3 Nipponese GAAP and the Accounting Standards Board of Japan ( ASBJ ) Prior to the constitution of an independent criterion puting organic structure, the accounting criterions in Japan were restricted to the statute law viz. the Commercial Code and the Securities and Exchange statute law[ 3 ], and besides to the statements of sentiment which were issued by the Business Accounting Deliberation Council ( BADC ) . This legalistic attack has led to Nobes ( 1984 ) sorting Japan s accounting as being macro-uniform legislative act based, similar to Germany. The province s engagement in accounting was highlighted by the debut of a jurisprudence which permitted a one off reappraisal of land, aimed at increasing the capitalization of Bankss, inside informations of which are discussed subsequently on in subdivision 3.3 of this study. It is deserving observing, that in Japan there is what is referred to by Ali and Haider ( 2008 ) as a triangular legal system for fiscal coverage, with three Torahs the Securities and Exchange Law, the Commercial Code, and Taxation Laws, ordering fiscal coverage demands which frequently result in the presentation of more than one set of fiscal statements. If there is no accounting criterion which prescribes the needed intervention for a peculiar dealing, so the revenue enhancement Torahs prevail ( Ali and Haider 2008 ) . Harmonizing to Misawa ( 2005 ) , there are important differences between IFRSs and the Nipponese Commercial codification, with the latter normally necessitating less revelation, for illustration the Commercial Code does non necessitate any comparative figures. An of import difference is that under the Commercial Code, merely big companies are required to unwrap amalgamate histories, whereas IFRS requires amalgamate histories for all groups of companies irrespective of size. Following advice from the IASB, it was suggested that the scene of accounting criterions should be shifted to the private sector. The Financial Accounting Standard Foundation was set up, with its several accounting criterion puting organic structure, the Accounting Standards Board of Japan ( ASBJ ) in 2001 ( Nakoshi 2006 ) . Roberts et Al ( 2005 ) besides argue that the ground for the new criterions board was besides the demand for new criterions in position of progressively complex accounting minutess and globalization. Although the ASBJ issues accounting criterions, Benston et Al ( 2004 ) argue that the standard compositor is still constrained by the triangular regulative system mentioned earlier on. To day of the month, the ASBJ has issued 24 criterions, the last one being in December 2009, refering alterations in accounting policies and mistakes. The ASBJ, submits regular remarks on the treatment documents which are issued by the IASB. Even though the old criterion compositor, th e BADC has no longer the powers to order criterions it still maintains an accounting consultative function. Since 2005, the ASBJ and the IASB are set abouting a convergence undertaking, which has set ambitious deadlines for convergence with IFRS. In fact, the staying differences refering existing criterions are expected to be removed every bit early as June 2011, in conformity to the Tokyo Agreement , in which both boards agreed to speed up the convergence undertaking ( JICPA 2010 ) . Harmonizing to Nipponese jurisprudence, as from April 2002, domestic companies registered with the US SEC, can subject the fiscal statements in US GAAP alternatively of Nipponese GAAP, a pattern which was antecedently restricted to a little figure of Nipponese companies who had particular agreements with the Ministry of Finance ( Benston et al 2006 ) . As Roberts ( 2005 ) points out the US influence on the accounting of Nipponese companies is besides highlighted by the fact that many companies produce fiscal statements in English. In December 2009, the Nipponese authorities announced that some specific companies could utilize IFRS as from periods stoping 31st March 2010 onwards for their amalgamate fiscal statements. The companies which can bring forth the fiscal statements utilizing IFRS must be listed on a Nipponese stock exchange, and produce the necessary studies required by the Financial Instruments and Exchange Act. Furthermore, the company should hold equal staff with cognition on IFRSs. In the first twelvemonth, similar to other legal powers which have late adopted IFRS, rapprochement between IFRS and Nipponese GAAP should be done, with an account of stuff differences in narrative signifier ( Deloitte 2009 ) . There still appears to be a figure of major differences between Nipponese GAAP, and IFRS. For illustration harmonizing to Benson et Al ( 2006 ) anterior period accommodations are non allowed and are treated as extraordinary points in the current twelvemonth, reappraisal of fixed assets are non allowed, and stock does non needfully hold to be shown at the lower of cost and the net realisable value. Yet, as stated, advancement is being done to extinguish differences from IFRSs. For illustration, harmonizing to Ernst A ; Young ( 2009b ) , LIFO can non be used for stock ratings as from April 2010. Retrospective accommodations for anterior period mistakes, will be possible in line with ASBJ statement no 29 as from April 2011 ( ASBJ 2009 ) . 3.0 The intervention of belongings works and equipment After discoursing briefly standard puting under the three governments, a brief overview of the accounting intervention under each government is provided hereunder. 3.1 IFRS Under the IFRS government, IAS 16 Property Plant and Equipment trades with the intervention of belongings works and equipment, their acknowledgment and subsequent depreciation. Under IAS16, belongings works and equipment is ab initio recognised at cost. Two attacks may be taken for subsequent measuring. Under the cost theoretical account, an plus is valued at cost less any accrued depreciation and accumulated damage losingss ( similar to the US and Nipponese intervention ) . Alternatively, the reappraisal theoretical account discussed hereunder may be used. Under this method assets are shown at just value less any subsequent accumulated depreciation and accumulated impairment losingss. However, an of import making is made through a recent amendment in the criterion. The just value can non be measured faithfully ; the reappraisal attack can non be used. In line with IAS 16 paragraph 36, single assets can non be revalued, but this accounting intervention has to be applied to whole group of assets. For illustration, one can non appreciate merely a peculiar edifice, but all the edifices have to be revalued. Alfredson et Al ( 2005 ) cite two grounds for this. The first ground is to avoid red picking , whereby the direction would choose specific assets to appreciate in order to obtain the coveted consequences. The other ground, cited by the writers is to guarantee consistence within the fiscal statements. Before traveling on to discourse US GAAP and Nipponese GAAP, it is of import to notice briefly on the intervention of depreciation under IFRS. IAS16 requires that belongings works and equipment is consistently depreciated over its utile life. The IAS states that important parts of an plus ( connoting parts of a important value ) , have to be considered individually utilizing different rates in order to guarantee proper depreciation. For illustration, the engine of an airplane would hold a different utile life than its seats. Furthermore, the same criterion requires an one-year reappraisal of the utile life of the assets and its residuary value. Changes in the depreciation method, utile life and residuary value are treated as a alteration in accounting estimation, in line with the demands of IAS 8. Furthermore, the criterion requires an appraisal to be carried out at least on one-year footing as to whether the depreciation method being used reflects the form of benefits generated by the plus. 3.2 US GAAP The relevant intervention for belongings works and equipment under US GAAP is prescribed under ASC 360 ( codification topic 360 ) . The lone differences which arise are related to the subsequent measuring of fixed assets reappraisal and depreciation. Under US GAAP, the lone subsequent permitted is the cost theoretical account i.e. the reappraisal theoretical account is non allowed. Walker ( 1992 ) argues that this was non ever the instance, in fact prior to the 1930 s reappraisal was a common pattern in the USA. The pattern was discouraged in the 1940 s by the SEC after it was discovered that some companies were describing just values of belongings works and equipment randomly. By the 1950 s, the usage of current values even in the revelation notes of company acquisition paperss was banned by the SEC. The prohibition on reappraisal was besides a direct consequence of the stock market clang of 1930 s, whereby bookmans were reasoning that the addition in stock monetary values which led to the clang was a direct effect of the overestimate of assets ( Carmichael et al 2007 ) . In a missive to the editor of Barron s National Business and Financial Weekly, Flegm ( 1986 ) describes the usage of just values prior to the abovementioned stock market clang as being voodoo accounting . Besides, differences refering the reappraisal intervention there are besides difference with respects to the intervention of depreciation. ASC320 prescribes that the recoverability of a long lived plus is merely tried if there are indicants that this has changed ( i.e. non yearly like under the IFRS government ) . If there is a alteration, the intervention under US GAAP is the same as that of alteration in accounting estimations under IAS8. Although, different depreciation intervention for parts of assets ( similar to the airplane illustration mentioned in the old subdivision ) is permitted, in contrast to IFRS, this is non a demand. ( KPMG 2009 ) . 3.3 Nipponese GAAP Nipponese companies comply with corporate revenue enhancement jurisprudence instead than accounting jurisprudence when they deal with issues refering belongings works and equipment with the exclusion of ASBJ Standard No. 18 Asset Retirement Obligations. Under Nipponese GAAP, initial measuring is at cost similar to IFRS and US GAAP, nevertheless there are differences with respects to the intervention of subsequent measuring. Similar to US GAAP reappraisal of noncurrent assets is non permitted under Nipponese GAAP. However, late there was an exclusion. In the early 1990s, the unfulfilled additions of Nipponese Bankss were diminishing drastically, and the Government was proposing that the solution to better Bankss capital was to let reappraisal ( The Economist 1993 ) . To this regard a particular statute law was enacted in 1999 to let for a one-off reappraisal of land between 31st March 1998 and 31st March 2002 for big companies ( Herrmann et al 2006, Kawamura 2007 ) . With respects to depreciation, similar to IFRS and in contrast to US GAAP, depreciation is calculated each period in conformity to the Audit and Assurance Committee Report No. 81. Therefore the appraisal of residuary values, utile lives and depreciation methods is carried out each twelvemonth like under the IFRS government. However, one key difference between Nipponese GAAP and the other two governments is that a alteration in depreciation method is treated as an accounting policy and non as an accounting estimation. Strictly talking this does non do much difference since in Japan alterations in accounting policies are accounted for prospectively, although a note has to be made on the impact of the alteration on the fiscal statements of the current period. There is no specific regulation sing the depreciation of parts within a peculiar plus, and hence the intervention of such is similar to the US GAAP, with depreciation of parts being permitted but non a demand. ( Ernst A ; Young 20 09b, JICPA 2006 ) 3.4 Issues associating to Relevance, Reliability, and Comparability Under the IASB Framework for the Preparation and Presentation of Financial Statements ( 1989 ) , four cardinal constructs are identified as being qualitative features comprehensibility, relevancy, dependability, and comparison. The inquiry of the approaching treatment is whether the intervention of belongings works and equipment in the three governments follows these features with peculiar mention to upward reappraisal. In a study by the Committee of European Securities Regulators ( CESR ) ( 2005 ) , it was indicated that the FASB model is similar to the IASB model on most issues, although they are non indistinguishable. Under the US government, the abovementioned qualitative features are besides of importance and discussed in the FASB s Concept Statement No. 2. Furthermore, the same commission analysed a Nipponese treatment paper on the conceptual model and concluded that in Japan, relevancy and dependability are placed at the highest degree but comparison and comprehensibility are besides considered indirectly. 3.4.1 Relevance Harmonizing to the IASB Framework ( 1989 ) information is relevant when it affects the economic determinations of users. Relevance has both a predictive and collateral facet in the sense that relevant information can assist in the analysis of present and future determinations, and can besides rectify or corroborate determinations which were antecedently done falsely. The treatment below will cast some visible radiation as to whether the reappraisal of belongings works and equipment additions relevancy or non. The prognostic facet was tested by several writers such as Aboody, Barth and Kasniz ( 1998 ) . In their survey on UK houses, they found that at least up till three old ages after the reappraisal, runing public presentation improved. This suggests that the fiscal statements had been made more relevant following the reappraisal. However, the writers point out that directors can appreciate in order to pull off their debt to equity ratios. This was evidenced by the fact that runing public presentation improved by less in the instance of companies with high debt to equity ratios. The survey was criticised by Sloan ( 1999 ) , who was concerned that the alterations in future economic public presentation is non merely attributable to reappraisals, but it could be a consequence of assorted other factors which are non taken into consideration by the writers. Herrmann et Al ( 2006 ) argue besides that some States in the USA require companies to administer dividends merely if the just value of assets exceeds the just value of the liabilities after subtracting the dividend payments. Therefore, by holding the assets shown at just value on the balance sheet, one would be able to foretell the company s ability to administer dividends. With respects to the collateral facet, referred to as feedback value under the US GAAP, Herrmann et Al ( 2006 ) argue that since historical cost do non alter, it is non supplying any feedback value after an acquisition. A return on investing ( ROI ) computation based on historical costs, would non demo whether the investing has been profitable or non and could supply deceptive consequences. Another of import issue associating to relevance is timeliness. Those who argue in favor of fixed plus reappraisal inquiry the utility of out-of-date cost information ( Herrmann et al 2006 ) . Against these statements one can advert the point of view Henderson and Goodwin ( 1992 ) , who question reappraisals. They argue that reappraisals are non done often and consistently. In position of this, seasonableness in the instance of reappraisals is questionable. 3.4.2 Dependability The 2nd qualitative feature found in the IASB model is dependability. Information is dependable if it is free from mistake and prejudice. Therefore issues such as neutrality, prudence, faithful representation, substance over signifier and completeness are considered under this characteristic. The FASB s SFAC No. 2 includes verifiability as a quality required to guarantee dependability, and this was besides recognised by the IASB as being of import ( IASB 2005 ) . With respects to faithful representation, if reappraisal is non done, the plus would non be shown reasonably because its value is shown falsely in the balance sheet. The counterargument to this is that historical cost nowadayss the figures more reasonably because it is capable to less use. But one would reason net incomes could still be manipulated utilizing historical cost by taking into consideration the timing of the sale of the assets. Herrmann et Al ( 2003 ) investigated how fixed assets gross revenues were taking to net incomes direction in Japan. The writers outline how the Nipponese Securities and Exchange Law require that houses unwrap net incomes prognosis, and how this demand has led to net incomes direction. In fact, the survey concluded that when net incomes are below the forecasted figures, it is likely that direction would sell its assets to increase net incomes. By necessitating reappraisal, one would be cut downing the possibility of such net incomes direction, altho ugh in position that IAS 16 for illustration allows the usage of the cost theoretical account merely the same, the net incomes direction can non be eliminated non even if a criterion similar to IAS 16 is introduced in Japan. With respects to neutrality, the Framework indicates that to be impersonal information has to be free from prejudice. Whilst for writers like Herrmann et Al ( 2006 ) see the historical cost every bit being as biased towards conservativism, Fearnley and Sunder ( 2007 ) argue that by utilizing just values we are presenting inaccuracies since there are merely really few assets whose just value can be measured faithfully without any grade of subjectiveness. As a consequence of the subjectiveness and frequent monetary value volatility, the writers argue that we should convey back the construct of prudence and utilize historical cost. One should besides see briefly verifiability because it is one of the major concerns when it comes to dependability. It has been argued, even by Fearnley and Sunder ( 2007 ) that the dependability is put into inquiry because unlike the historical costs just values are non easy verifiable. The writers argue that this fact besides puts into inquiry the audit map because the hearer can non offer the same degree of confidence when there is a reappraisal so when there is historical cost. But once more Herrmann et Al ( 2006 ) inquiry this fact, based on the statement that when there is a concern acquisition a reappraisal of fixed assets at the acquisition day of the month is acceptable in the USA. They besides argue that for illustration in the instance of ego constructed assets, one can include arbitrary overhead allotments, which would besides convey into inquiry the issue of verifiability, despite that historical cost is being used. 3.4.3 Comparison With respects to comparison Herrmann et Al ( 2006 ) argue that by utilizing historical cost we are utilizing a myriad of rating methods, because each clip an plus is bought it is added to the old historical costs. The illustration cited by the writers, is in the instance of land freshly purchased land is added to the cost of land which was purchased say 20 old ages ago. One farther issue which Herrmann et Al ( 2006 ) reference is that sometimes the job mentioned above is augmented by the affect of different foreign exchange rates. Yet if non all assets are revalued at the same clip, this job is non resolved ( Deegan and Unerman, 2006 ) . In Japan, there is besides the job that IFRS is optional, and hence companies utilizing Nipponese GAAP will non be comparable, non merely because of historical costs, but besides because there are companies who adopted different fiscal coverage criterions. 4.0 Decision The above analysis has identified the major difference in the intervention of belongings works and equipment under US GAAP, Nipponese GAAP and IFRS as being the reappraisal of assets. Minor differences were besides identified with respects to depreciation. Whilst reappraisal of assets is allowed under IFRS, at present this is non permitted under Nipponese GAAP and US GAAP. However, the state of affairs in Japan is that some listed companies are now being allowed to print their fiscal statements utilizing IFRS, hence reappraisal is partly possible for a figure of big companies. None of the intervention adopted by the governments is free from defects, and at that place seems to be a trade off between relevancy and dependability. The reappraisal theoretical account appears to be more relevant as evidenced by surveies refering the operating income following the reappraisal ( Aboody et al 1999 ) , even though directors still can exert their discretion as to whether they use the reappraisal theoretical account or non, for which category of assets to utilize it and its timing. But, as outlined by Lin and Peasnell ( 2000 ) and Easton et Al ( 1993 ) , the motivations for revaluating assets are far from being merely related to dependability, relevancy and comparison. Amongst the motivations cited by Lin and Peasnell ( 2000 ) are the usage of reappraisal as a signalling attack for better hereafter chances, and the fact that houses which have been capable to equity depletion or are expected to see a decrease in equity in the close hereafter, appreciate more their assets in order to better the equity place. The chief statements knocking the reappraisal theoretical account appear to be reliability issues. IAS 16 indicates really clearly that in order to utilize the reappraisal attack, the revalued sum must be measured faithfully. The footing of the statement has been subjectiveness and troubles in verifiability, although this has been questioned by Hermann et Al ( 2006 ) on the footing that there are cases in US statute law were the value of the assets is non the existent historical cost such as acquisitions, and the managerial engageme

Word Choice Shall vs. Will - Proofeds Writing Tips

Word Choice Shall vs. Will - Proofeds Writing Tips Word Choice: Shall vs. Will The words â€Å"will† and â€Å"shall† can seem a bit confusing. After all, while there is a difference of sorts, they’re both used to express the future tense. Do we really need both, then? The short answer to that question is â€Å"not really.† We don’t really use â€Å"shall† in modern English. However, it is still useful to know the traditional distinction between these terms. Shall (First Person) Traditionally, â€Å"shall† was used to form the future tense in the first person. This means that we use â€Å"shall† with the first-person pronouns â€Å"I† and â€Å"we†: I shall take a walk along the beach after lunch. In modern English, we’d be more likely to say â€Å"I will†¦Ã¢â‚¬  in a sentence like this. However, in very formal or old-fashioned English, â€Å"shall† is technically the correct term to use. â€Å"Shall† can also be used to ask a question in the first person. For instance: Shall we go to the theater tonight? In modern English, though, we’d be more likely to say â€Å"Should we†¦Ã¢â‚¬  in this situation. Will (Second and Third Person) In the second and third person, â€Å"will† is the traditional term used to express the future tense: Will you be home in time for supper? He will miss his train if he doesn’t leave soon. The first sentence above is in the second person and uses the pronoun â€Å"you.† The other sentence is in the third person and uses â€Å"he† (other third-person pronouns include â€Å"she,† â€Å"it,† and â€Å"they†). Except for Emphasis! You know everything we’ve said above? Well, you need to reverse it completely if you’re being emphatic! â€Å"Emphatic† here means making a forceful point. The most famous example of this is from Cinderella, where the Fairy Godmother tells the titular character: You shall go to the ball! Here, we see â€Å"shall† combined with the second-person pronoun â€Å"you.† This is because the Fairy Godmother was being emphatic. This is quite rare, but it is worth remembering in some cases. Cinders: Its a bit small, isnt it?Fairy Godmother: Look, you SHALL go to the ball. Even if I have to force you into my tiny pumpkin carriage. Will or Shall? In around 99.9% of cases, â€Å"will† is correct in modern American English. We simply don’t make the same distinction between â€Å"will† and â€Å"shall† as we used to. The only time you will need to use â€Å"shall† is if you’re being very formal. Probably the most common example of this is legal writing. Nevertheless, it is worth knowing the difference between the traditional uses of these terms. It can be helpful, for example, when you come across â€Å"shall† used in old-fashioned writing. So remember: Shall = First person Will = Second and third person

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Article and Case Summaries - Research Paper Example in other words between what the real economy is actually especially with regard to the impact of the economy on ordinary people, on the one hand, and the use of GDP as the measure, on the other. The authors talk about the way GDP distorts reality, as when it fails to account for damage to the environment as a result of economic activities. GDP sees environmental destruction as revenue, whereas in truth damage to the environment is a loss. GDP counts social havocs, such as health problems and divorce, as gain. GDP excludes non-money transactions, such as those that occur outside of the realm of the formal economy. GDP also fails to account for the long-term fiscal damage wrought by debt on the economy, seeing consumption based on credit as a plus. The alternative measure they are proposing, termed Genuine Progress Indicator or GPI, generally addresses the shortcomings of GDP as a measure of the economy for policy and other vital public purposes (Halstead and Cobb, 1996). The alternative GPI measure has for its rationale plugging what the authors perceive as the ignored aspects of the economic reality in the GDP, as well as taking into account some vital costs that GDP now does not measure, including the environmental costs of economic activities, income distribution which is tied to economic justice, and non-money contributions to the economy, such as those that are tied to housework and to taking care of matters in the home. The authors furthermore contend that there are some of the things that GDP either does not see, or sees, but sees as positive and contributing to growth, when they actually hinder growth. GPI corrects these by counterbalancing GDP growth revenue items with cost items. The hope is that GPI will be a more accurate measure of the state of the economy, and that GPI will be a better basis for crafting policies for true growth (Halstead and Cobb, 1996). The article makes an interesting case for imputing some costs, such as environmental costs,

Performance mgmt Essay Example | Topics and Well Written Essays - 500 words

Performance mgmt - Essay Example The suggested style is to begin by leading through example among managers and understanding why the difficult employees behave like they do. In the course of this understanding, root causes will be unearthed and lasting solutions found for the growth and profitability of the enterprise. 1. Pay attention: to correct unwanted employee behavior, it is important that the responsible managers do not ignore the difficult employees when they act inappropriately. By yelling at these staff, the root causes of their actions will not be identified and the end result being lack of productivity and further rebellion. 2. Take immediate action: Managers should act as soon as possible on poor behavior when evidence of such is witnessed. Failure to act in real time will lead to further escalation of the problem. It is sometime notable that a number of employees with misconduct issues do not realize that their actions are offensive to others around them and therefore immediate action goes a long way in bringing to their attention the wrongs in their actions for subsequent corrections. 3. Carry out a personal investigation of the problem: After sufficient investigation by the manager, it is important that he calls the person to a private meeting to find out if he knows about the said misbehavior. If it is determined that he is not aware of the conducts as inappropriate, then a clear explanation should be made to him on what is considered appropriate and what is not (Williams, p 48). The employee should in this meeting be given the chance to respond to the allegations by the manager to help further shed light into the root causes of the problem. 4. Provide support: It is the responsibility of managers upon taking note of negative behaviors and discussing them with the affected discussing employee to initiate a coaching program aimed at helping these members of staff adopt better and acceptable behavior in work places. It is

French Philosophers Essay Example for Free

French Philosophers Essay MONTAIGNE Montaigne is both a literary writer and a philosopher a humanist. Montaigne’s essays: cover a loto f topics without claiming to provide a definitive or an absolute truth about these topics: â€Å"We have no communication with being†, Essays, II, 12 The Problem of Truth Being is not accessible for a finite being as we (men) are. Senses or reason are not criteria of truth. Sense is no criteria since its always changing and reason is no criteria also because we only have access to appeareances, which also change. Things are always changing. They are in a perpetual movement : The only â€Å"thing† we are directly in relation with is ourselves. The â€Å"I† is constantly changing, is in a perpetual movement and it is not self-centred or an egocentric character it is the first step to explore the whole world. He is emblematic of the rebirth of SCEPTICISM. Scepticism is the position that says that it is impossible to know anything because all the propositions are equal. For skeptics there’s no criteria for thruth. 3 Main Principles A) Epoche = â€Å"suspending judgement† when you are not sure of what you are saying. The Greek word epoche means to check, cease, suspend, stop, or pause in some activity that otherwise or normally occurs. The sceptic suspends his judgment for default of a good reason for exercising it. The dogmatist asserts that something is true. B) Relativism = all points of view are equally valid. C) Isosthenia = the equality of strength of two opposing arguments. Sceptism is more a process than a result, is more a methodology. Descartes Dogmatism, Rationalism and Dualism 1. Dogmatism comes from the greek word â€Å"dogma†(opinion or belief) Common and pejorative sense: the tendency to lay down principles as undeniably true, without consideration of evidence or the opinion of others. Philosophical meaning: doctrine that asserts that man is able to get to the  truth or, in other words, that man is able to attain absolute truths and certainty of knowing (Opposite of Skepticism). Descartes is dogmatic since he believes that we can get to absolute certainty, what he calls evidence or clear perceptions(intelectual perception, the one you can get through the eyes of mind, not the eyes of body). We can reach the truth. Reason is unique and ultimate source of truth. 2.Rationalism: REASON versus senses. Reason is the chief source and test of knowledge. Rationalism is based on deduction (versus induction). ln that sense, it is opposed to empiricism: the theory of knowledge which states that knowledge comes only or primarily from sensory experience Knowledge is an activity of our mind that applies itself to identify the figures and the properties that essentially constitutes one thing (Text 3 Wax argument) Dream argument: ln our dreams our sensations are sometimes so strong that everything is going as if we were awake (whereas in fact we are not) Our senses are deceitful: we can’t trust them ; only reason can be trusted Wax argument: Knowledge ≠  observing its empirical qualities. Knowledge is an activity of our mind that applies itself to identify the figures and the properties that essentially constitute one thing. Cogito, ergo sum: essential link between thought and humanity.Thinking is the only proof of my existence and it is also my essence; both are simultaneous. I prove my existence by my essence (versus accidental qualities). Moreover, thinking is a property that only men possess.ïÆ'   animals are not able to think and that’s also why they are not able to speak (text 5). 3. Dualism: In philosophy of mind, dualism is a view about the relationship between mind and matter which claims that mind and matter are two ontologically separate categories. It is opposed to monism: philosophical view according to which everything can be explained in terms of a single reality or substance. â€Å"I am not only lodged in my body as a pilot in a vessel† This sentence shows that Descartes also tries to think the union and the connection of mind and body in the human being that we are Rousseau (Enlightment) Rousseau has a contractualist or contractarian approach of society: he conceives it as an invention or as an artifice. Legitimate authority of government must derive from the consent of the governed ïÆ'  Society doesn’t exist by nature. contractualism is opposed to naturalism, The state of nature: the one that exists before the invention of society. Rousseau does not think that this state really existed. It is methodological: the state of nature aims to understand and to evaluate the civil state we are actually living in. Why is the state of nature so good? State of nature is defined by pity and self-loved. Considers that man in the state of nature are not leaving together and are independent. According to Rousseau, the state of nature is a state of self-sufficiency in which every man is equal. On the contrary, civil state introduces: property, inequality, love of self That’s why it is a perversion and a degradation of our natural condition Different from Hobbes: Hobbes argues that all humans are by nature equal in faculties of body and mind. From this equality, everyone is naturally in competition with one another (copiar resto) Love of self: always comparing yourself to the other and trying to see what you can do to be better†¨ Self Love: you always give your 100% He is not saying we should return to the state of nature. He considers the  state of nature as a moral value in order to evaluate society. Human Nature 2 essential properties: 1) PERFECTIBILITY or faculty of improvement (Text 2) Perfectibility draws men out of this original condition and gives him adaptability. At the same time, perfectibility is responsible for the evill. 2) FREEDOM (Text 1). Nature and instinct (beast) are here opposed to freedom. Nature and instinct are here opposed to freedom. Dog cant go against his instinct, if he is hungry for example. freedom is the equivalent of what we call â€Å"autonomy† If society perverts humankind, but if, at the same time, man doesn’t have to return to a state of nature, this is because his essential properties (freedom and perfectibility) imply to divorce from nature Difference of DEGREE between men and beast. Men, like animals, are also able to form ideas but they are more complex than the ones animals could form. There is a difference in terms of nature since men are free and animals follow their instinct. Freedom is the ability of choice. We are able to determine ourselves to act and not to be passive in front of each situation. Freedom is the equivalent to what we call autonomy 4. The Social Contract This legitimate political authority comes from a social contract agreed upon by all citizens for their mutual preservation. (1) The collective grouping of all citizens = the â€Å"sovereign† (it is like an individual person). As the sovereign entirely proceeds from our will: â€Å"each man, in giving himself to all, gives himself to nobody† (text 4). Obeying the contract coincides with obeying ourselves and that’s precisely what Rousseau calls  « autonomy  » The concept of â€Å"general will† End of Text 4 The general will is the common interest. Even if it proceeds from the particular wills of every citizens, it is more than the collection of particular wills The general will finds its clearest expression in the general and abstract laws of the state

John Steinbecks The Grapes of Wrath :: essays research papers

John Steinbeck’s The Grapes of Wrath serves as a milestone in the plethora of literature addressing the lives, adversities and perseverance of those affected by the American Great Depression of the 1920s and 1930s. However, the responses generated by the book vary greatly. Some have hailed it as one of the great American masterpieces, flaws included, whilst others describe it as a â€Å"so-so† book fraught with distorted, dramatised history and propaganda. The question that persists sixty-six years after the publication of the novel, and sixty-five years after the dà ©but of John Ford’s black and white drama, is can this work serve as reliable history and enduring literature? The novel was always intended to be a literal account of the hardships of the migrating â€Å"Okies†, yet as Keith Windschuttle eloquently dissects in his article Steinbeck’s Myth of the Okies, the historical distortions of the narrative, regardless of the author’s int ention, abound. Before assessing the historical merit of such a work it is important to systematically debunk the gross inaccuracies of the text. When assessing the historical writing of narrative, especially fictitious writing that presents itself as history, it is important to take into account the inherent subjective nature of a narrative. When creating any account of history it is unavoidable that the writer of fiction (or even brute fact) will select and combine sources he designates as relevant in order to aid the overall meaning-making process of the text. Thus, Steinbeck’s attempt to generate dramatised myth around the history of depression and in particular the Okies, is only a function of the narrative intended to â€Å"capture† the reader. For example, in response to Keith Windschuttle’s article some readers of the New Criterion have been quoted; â€Å"†¦the greatness of The Grapes of Wrath, Steinbeck’s masterpiece and one of the great American novels, should not be minimized, and I believe Mr. Windshuttle was wrong to do so. It is a story of the bravery and perseverance of three-dimensional human beings who come to life on the novel’s pages. The Grapes of Wrath is not a mere recounting of history, demography, or geography.† -Grey Satterfield , Oklahoma City However, one cannot deny that the text is grossly distorted and propagandist at points. For example, the dust storms spoken of repeatedly in the novel would not have affected many of the regions described , such as the area inhabited by the Joads, Salisaw Oklahoma.

Angela’s Ashes: Respond

It was never clear in the story if the McCourt family become successful in fighting against poverty. It ended when Frank left Limerick for America and he saw the American Dream he had, long before he set his feet on that ship. Thus, the question if the family survived the shortcomings they experienced althroughout that era was left hanging. Whether the family survived after Frank left Limerick was never mentioned except that he, Frank, promised to go back to his family and he will find his success in America, the place where he was born. When I look back on my childhood, I wonder how I survived at all. It was, of course a miserable childhood: the happy children is hardly worth your while. Worse than the ordinary miserable childhood is the miserable Irish childhood and worse you get is the Irish Catholic Childhood. (McCourt, n. pag) These lines opened the novel and right after these lines, the author did not narrate his story with bitterness excpet humor. He was objective in all that he includes in his story and there is no trace of self pity in his words. Thus, these lines summarized the grief he had when he was very young and how hard it was to live a life wherein you are not accepted by the people and the neighborhhod surrounding you chooses to laugh rather than to help. Your Name 2 I know when dad does the bad. I know when he drinks the dole money and Mam is desperate and has to beg†¦ but I don't want to back away from him and run to Mam. How can I do that when I'm up with him early every morning with the whole world asleep. (McCourt, n. pag) In these words, Frank tries to put together his love and respect for his father despite his anger in his wrong doings especially when Malachy uses his wage or the dole money in his dringking habbit. Despite the grief that his mother is experiencing, Frank can't hate his father. In this texts found in the 8th chapter of the book, he mentioned that although his father is bad at some point especially in using the money that was supposed to be used for the children and the family, he adores his father so much and loves him like he loves his mother. In other parts of the novel, he mentioned the following statement: I think my father is like the Holy Trinity with three people in him, the one in the morning with the paper, the one at night with the stories and prayers, and then the one who does the bad thing and comes home with the smell of whiskey and wants us to die for Ireland. (McCourt, n. pag) In these lines, Frank stated his adoration for his father that despite of being a drunkard, he can't let go of the moments that he was the one drinks tea with him during the morning and the person who cares to tell a story every night and have a prayer with him. Although he dislikes his vice, he never did condemned his father in being that way and he continue admiring and loving him despite his incapacity to support their family. The other side of Malachy's personality captured Frank's heart as a child. In that way, he can't hate his father but, he still understands how his mother feels. Your Name 3 Mam turns toward the dead ashes in the fire and sucks at the last bit of goodness in the woodbire butt caught between the brown thumb and the burnt middle finger. Michael†¦ wants to know if were having fish and chips tonight because he's hungry. Mam says next week, love and he goes back out to play in the lane. (McCourt, n. pag) Frank's description of Angela is full of symbolism. The ashes that he mentioned symbolizes Angela's dead dreams and hopes in her life while the answer she gave to Michael regarding the food, to Frank, it is not mature bacause he knows that it will never happen because they don't have money and their father were not sending any money to them but despite of this, Frank learns to fight for his survival and poverty. I’m on deck the dawn we sail into New York. I’m sure I’m in a film, that it will end and lights will come up in the Lyric Cinema. . . . Rich Americans in top hats white ties and tails must be going home to bed with the gorgeous women with white teeth. The rest are going to work in warm comfortable offices and no one has a care in the world. (McCourt, n. pag) The last qoutation was mainly about Frank's dream that was supposed to be just a dream. In the end, he managed to fulfill this dream as he stepped his feet on that ship and sailed to America. Frank thought that America is a free country and going to that place will make hima free man. Free from the judgment of the people in Limerick and he can be the person he wanted to be Although there was no confirmation on what happened to the family, their struggle during the past years to survive is one good example of surviving the unfriendly neighborhood and the catholic church which was described as oppressive authoritarians. Your Name 4 The mere fact that the family remained intact even without the father is somehow convincing that they found a way in escaping the poverty line at some point in their life. Most of all, the reality that they were able to continue their life despite the odds is quite a big success already. The question: Is the McCourt family successful despite its obvious shortcomings? the answer is yes. The framily was brave enough to beg and ask for anything around them even coal. Even if they learned to do mischiefs in their yuounger years, the McCourt childrem aimed high to escape the pverty life and fight against their oppressors. Even if Frank hated the Catholic Church, his faith in God and his strong belief that he will succeed brought him success and he will bring this success to his family.

Marketing Intelligence

Market intelligence is a term that is widely used, widely misunderstood, and often mistaken for a mysterious art requiring high-level detective work. Before providing advice on how market intelligence can potentially benefit your business, it is therefore essential that we begin this paper by agreeing on a definition. It is defined by Wikipedia as follows: â€Å"Market Intelligence is the information relevant to a company’s markets, gathered and analyzed specifically for the purpose of accurate and confident decision-making in determining market opportunity, market penetration strategy, and market development metrics. In simple terms, market intelligence is information that is gathered for the purpose of making business decisions. It is largely synonymous with market research, the systematic gathering, recording, analysis and interpretation of information about a company’s markets, competitors and customers. * Types of Intelligence Sources Intelligence can be described as the summary of internal and external data and information, paired with expertise and experience in any given environment and brought into context with the own doing and goals. Primarily though, market & competitive intelligence is based on sources providing the critical mass and substance to deal with as it comes to knowledge of any type. External Market & Competitive Intelligence Sources External market & competitive intelligence sources can and should provide a rich and realistic view of the external environment any business is operating in. Market & competitive intelligence has become a major marketing discipline and industry supplying much needed insights into business figures and trends. Desk Research for Intelligence Desk research might be the most common intelligence discipline regardless how advanced the organizations intelligence programs and systems are. Published information and data, pushed by partners, consultants and MI specialists as well internal resources pointing towards external intelligence is being scoured, gathered and pre-analyzed. Acquired Intelligence & Market Reports Industry reports, market studies and other business intelligence are being made available in many formats and sizes. Any industry or market have their major players in terms of research, market observation and monitoring who create and provide studies, reports, overviews, key market data, trends and indicators. Business Journals & Trade Magazines Business journals and trade magazines are excellent intelligence sources for both market intelligence as well as competitive intelligence. Most importantly here, the intelligence consuming organization needs to make sense of it all. Condensing and bringing relevant intelligence into context of immediate business needs and long term market strategies are crucial elements of intelligence preparation. Industry & Market Newsletters Keeping customers and partners in the loop of developments and offers can be done quite effectively via newsletters that are delivered in hard copy format or electronically. Not only is this a crucial customer retention measure but a competitive tool as well where customers find another comparison opportunity across products and service offers. Individual Intelligence Subscriptions A large corporation with thousands of employees hardly has any overview of how many subscriptions are being ordered and offered to staff. Subscription providers never care about consolidation. Neither do bothered employees if asked to openly acknowledge their subscriptions to market websites, news portals or periodicals. Market Intelligence: Wholesale Sourcing Drop Shipping, Bulk Wholesaling, General Wholesaling, Liquidation / Overstock Sourcing are sourcing strategies that need and naturally produce a lot of intelligence both market intelligence and competitive intelligence. External Soft Intelligence Any sales force and other field operators possess and handle unbelievable amounts of external intelligence about customers, market players, associations, industries and events with all developments and dynamics. Not to utilize this vast amount of intelligence in any organizations is a major competitive disadvantage. Internal Market & Competitive Intelligence Sources Most important and generally of extremely high value are internal sources for business intelligence. Legacy systems, ERP, any transactional data as well as soft information such as meeting transcripts and verbal communication with customers, suppliers and partners need to be exploited. The intelligence found in internal resources such as management and marketing or sales force is invaluable for any business decision. Business Data & Databases Major databases such as ERP systems, legacy systems, transactional data archived and stored for reference should be considered standard intelligence as they provide the very base for any data comparison and measurement. As well as for external intelligence, soft knowledge residing in the heads of the employees regarding internal view of markets and customers, competitors and other business variables can be invaluable for the entire intelligence prospective. Utilize Internal Soft Knowledge. As well as for external intelligence, soft knowledge residing in the heads of the employees regarding internal view of markets and customers, competitors and other business variables can be invaluable for the entire intelligence prospective. * Steps to be taken by a Company to improve its Marketing Intelligence (1) Train and Motivate Sales Force: A company's sales force can be an excellent source of information about the current trends in the market. They are the â€Å"intelligence gatherers† for the company. The acquired facts can be egarding the company's market offerings, whether any improvements are required or not or is there any opportunity for new products, etc. It can also provide credible source to know about competitor activities, consumers, distributors and retailers. (2) Motivate Distributors, retailers, and other intermediaries to pass along important intelligence: Specialists are hired by companies to gather marketing intelligence . In order to measure the quality of production, the way the employees are behaving with customers, quality of facilities being provided; retailers and service providers send mystery shoppers. Firms can also assess the quality of customer experience with the shops with the use of mystery shoppers. (3) Network Externally: Every firm must keep a tab on its competitors. Competitive intelligence describes the broader discipline of researching, analyzing and formulating data and information from the entire competitive environment of any organization. This can be done by purchasing the competitor's products, checking the advertising campaigns, the press media coverage, reading their published reports, etc. Competitive intelligence must be legal and ethical. 4) Set up a customer advisory panel: Companies can set up panels consisting of customers. They can be the company's largest customers or representatives of customers or the most outspoken customers. Many business schools set up panels consisting of alumni who provide their knowledge and expertise and help in constituting the course curriculum. (5) Optimal usage of Government data resources: Governments of almost all countries publish reports regarding the population trends, demographic characteristics, agricultural production and a lot of other such data. All this data must be or can be referred to as base data. It can help in planning and formulating policies for the companies. (6) Information bought from external suppliers: Certain agencies sell data that can be useful to other companies. For example, television channels will require information on the number of viewership, ratings of TV programs, etc. An agency which calculates this information and generates this data will provide it to companies that need it. (7) Collect Competitive Intelligence through online customer feedback: Customer's view about a product is most essential for any company. Ultimately it's the customer who's buying the product. Hence customer feedback must be taken. Online platforms like chat rooms, blogs, discussion forums, customer review boards can be used to generate customer feedback. This enables the firm to understand customer experiences and impressions. It becomes easier for companies to apply a structured system to do so as it can then scan out the relevant messages without much of a trouble. With the above steps being applied, a company's marketing intelligence system will prove to be beneficial to its effective functioning.

Slave Mistreatment History Essay Sample

Slave Mistreatment History Essay Sample Slave Mistreatment History Essay Slave Mistreatment History Essay The Antebellum period, between 1789 and 1860, marks an important time in the history of slavery, especially in Louisiana. During this period, the slaves experienced a lot of mistreatment from the masters more than any other time. Some of the reasons that contributed to the heightened mistreatments were the booming agricultural activities in the state and the fact that most slave owners were turning to capitalism and, therefore, were in need of intensive labor. As a result, slaves were exposed to deplorable living conditions, which caused them to engage in resistance movements, suicide attempts, and attempts to run away from their masters. It was also during this period that wives of slaves were raped, women were forced to work alongside their slave husbands in sugar plantations, and children left home alone for a very long time. SLAVERY IN LOUISIANA DURING THE ANTEBELLUM PERIOD (1789-1860) In addition, the housing situation was not favorable to the slaves as they were forced to live in squalid conditions where they faced dangers of being killed, catching diseases, and lacking basic amenities like water and sewerage systems. The purpose of the current paper is to explore the living conditions of slaves during the Antebellum period in Louisiana. The paper focuses on the slave resistance, rape of wives of slaves, condition of slaves’ children, the experience of slaves in plantations, the overall living conditions from housing to food provisions, as well as the punishment that was meted out for trying to run away from masters. The Living Conditions of Slaves The Antebellum period is considered to be the period between the adoption of the Constitution and the beginning of the Civil War in America. This period is characterized by the abolition and polarization of the country between supporters of the slavery and the abolitionists, those who opposed slavery. Also, it is a period that witnessed a revolution in the agricultural sector with industries coming up to process products such as cotton and sugarcane. With cotton gin being discovered, there emerged plantations of cotton in Louisiana where slaves were captured and forced to work. There was also the Louisiana Purchase that prompted allocation of big tracts of land to influential words who had the capacity to buy slaves to work in those farms. The whites who owned slaves also developed a sense of superiority over the people of color and the slaves and, hence, acted as the instruments of slavery by engaging and facilitating slave trade. During the Antebellum period, which preceded the Ame rican Civil War, slavery was expressed in different forms. It was practiced in almost all sectors of the lives of black people, who were considered to be property of their masters. In small farms, large sugar plantations, homes, fields, cities and towns, slavery was the order of the day. As the property of slave owners, slaves were exposed to many forms of violence which included hard and long labor in farms, beatings, and threats of being killed as well as rape of women belonging to enslaved black people. The relationship between the enslaved and the owners varied from one slave owner to the other. While some slaves had a cordial relationship with their masters, they remained conscious of the fact that they were properties of the masters and, hence, the fear and reverence dominated the lives of the slaves. Some masters showed genuine care for their slaves but this was hampered by the fact that there existed a huge power imbalance under which the slavery had been brought up in the state. In the confines of the slavery were feelings of both contempt and compassion from slave owners across the state. There was no possibility of reaching equality in the way majority black slaves and minority white slave owners were treated in social amenities like schools or hospitals. The image of slavery was presented through large sugar and cotton plantations where hundreds of slaves worked. This, however, was restricted to 25% of the whites who owned slaves and large piece of land. The whites, who did not have ownership of slaves, were supportive of the slavery practices by the slave owners, even though they did not benefit directly from the work of slaves. They only defended and identified with slave owning whites by perpetuating the discriminatory laws and policies that had been put in place by the slavery system. For example, they did not allow children of the slaves to attend same schools with their children. Even blacks, who were free from slavery, were not allowed to mingle freely with the whites. Link, Rembert and Fletcher (150), even though the majority of the whites with no slaves did not like the power and wealth that slave-owners exhibited, they had the ambition to own slaves and arose to the privileged rank of their slave-owning whites. These slave owners felt superior over the slaves that they owned, and took every opportunity to deny their human rights. The slaves were deprived of all the resources that could make their living standards better; moreover, the slavery system suppressed their attempts to gain wealth or come out of poverty by keeping them in servant quarters. The lives of the slaves composed of working long hours in sugar and cotton plantations. The plantations were large tracts of land but the slaves were few. They mainly worked in cotton farms but also produced sugarcane, tobacco, and rice which were later sold in other places by their masters. Apart from carrying out planting and harvesting, slaves were also expected to clear out new lands acquired by their owners, dig out ditches around the farms, prepare woods for lighting, tend after animals, and repair buildings and tools belonging to their masters. In addition, they worked as drivers, carpenters, mechanics, and all other jobs that were needed to be done in homes of the slave owners. Black women cared for their families besides helping their men in farms to transport cotton or sugarcane to factories. They also practiced weaving, sewing, and spinning. Some women slaves were designated as house servants who worked in the homes of their masters. Their daily routine consisted of doing house chores and all domestic functions assigned to them by their masters. Masters and mistresses constantly watched over them to ensure that they followed the instructions, and did not engage in activities that could endanger the lives of their masters. The slaves could be called up at any time of the day to come and do the service in the house. Women slaves working in homes did not have much privacy and family time because they could be required in the house at any time. In many cases, they were given servant quarters within the homes of their masters living in close proximity. They, thus, formed a complex relationship with their masters especially the children of the blacks and those of whites who often played together in the compounds. It was common for black children to become accustomed to their white caretakers while white children got used to the black servants working in their homes. The cordial relationship between children of slaves and those of slave owners was based solely on the fact that children did not understand the slavery system. However, as they grew up, they learnt to adjust appropriately, each occupying their rightful position in the society according to the slavery system. In fact, white children who may have played together with children of slaves became slave owners of the very children they had played with in the childhood. Since many slaves were transported in the sea for a very long period of time before they came to Louisiana, many of them were exposed to dangerous diseases such as scurvy. Coupled with hard labor in farms, poor housing conditions, lack of enough food, as well as general psychological problems, new slaves experienced difficulties in coping up with the conditions of slavery and some died. Deaths were mostly caused by opportunistic diseases due to unfavorable working conditions, injuries sustained from beating or working long hours in the farms as well as lack of energy in their bodies. Slaves found breaking the laws were hanged by courts controlled by the white supremacists. They were also put in crude servant quarters that made them vulnerable to diseases and bad weather conditions without sufficient bedding and clothing. Slaves working in farms also did not have a good access to food stores where they could buy foods for themselves and their families. Instead, they depended on the pe rmission of their masters to go and buy the items that their families required and, in most cases, the permissions were not easily granted. In terms of weather, the newly arrived slaves from cooler regions did not fare well in Louisiana. The region was mostly hot and humid, creating problems for people who lived there. However, this was worse for slaves since the slave owners had the capacity to protect themselves against bad weather conditions. The living conditions also were characterized by poor sanitation facilities, lack of balanced diet, and persistent had labor in farms, exposing the slaves to diseases and psychological problems. Furthermore, there were not sufficient treatment facilities for slaves, which meant that falling was like a death sentence for some slaves. Some slaves were expected to work even when they fall sick causing a number of them to die in the farms. In plantations such as sugar and rice, slaves were not given protective equipment to cover them from injuries. The rice plantations were mostly covered in water pools and those who worked in such plantations were forced to stand in water with bear feet for many hours. Thus, they were exposed to waterborne diseases. The region was also hot making the spread of malaria very rampant. Thus, malaria was a common disease that killed thousands of slaves both working in farms and living in servant quarters. It is estimated that in one plantation, child mortality resulting from malaria related deaths was as high as 90% but the average rate across Louisiana was 66% during the period of slavery. Despite of the poor living and working conditions, slaves also lived under the threat of being sold to the next master. This was the worst form of threat to slaves because in most cases, new owners came out as more brutal than the current ones. Slaves lived under this constant threat of being sold especially when their owners felt that they could fetch more prices on the market. Thus, to avoid being sold, they could injure themselves so that when they are taken to the market they do not fetch higher prices. As observed by Johnson, the sale of slaves was also controlled by several factors other than just being disloyal or disrespectful to the master. The factors that drove slave market included the possible discounts that slave sellers were likely to get from a particular slave, the cost of transporting them to their new destinations, legal restrictions, and the cost of bearing the children if their parents are sold as slaves. Thus, selectivity selling of slaves was highly practiced d epending on the arbitrage opportunity for slave families. Even in cases where the slave owners exhibited some form of benevolence towards their slaves, slaves lived under constant fear of financial loss or a personal crisis that could lead them to being sold to the next bidder in the market. More frightening to the slave was when their master decided to sell them as a form of punishment because then they would be given out to the most brutal slave owner in the region. During the sale, slave families were separated but where they were sold as a family, they were invariably removed from their extended family and taken to a completely new environment where they did not have relatives. As a result, cousins, brothers, sisters, parents, grandparents, and close relatives were scattered forcefully and denied any opportunity to see each other again. Even in cases where they were not sold, they lived under the threat of getting to the market as they witnessed their relatives being sold. What Happened if Slaves did not do their Work in Plantations? The lives of slaves were dominated with mistreatment and forceful labor. Thus, in many instances, slaves were subjected to poor working conditions when they showed a sign of resisting the deplorable conditions and mistreatment from their masters. In severe cases, some slaves were whipped and killed by their brutal masters. When the masters were law-abiding people, they took the resisting slaves or those, who had broken the policies of the farm, to courts where they were tried and charged with disobedience to their masters. In extreme cases, those, who were found guilty, were hanged. The slaves were expected to obey all the orders from their masters and mistresses, and trying to run away was an offense punishable in a court of law. They were also expected to persevere in the mistreatments and the poor living conditions without showing resistance although in many cases there were revolutions in many plantations. In terms of relationships, the law did not allow them to marry to people from white families although they could have relationships with other slaves from different plantations. However, they were not allowed to marry in the church and family relationships were subject to the wills and approvals of the plantation owner. The family relationships were often disrupted with the sale of one of the members or the whole family to a different owner. Nonetheless, there was a sense of encouragement from majority of slave owners to slaves to start families even though this was done in the interest of the owners. It was a form of discouraging the slaves from running away from their masters because they could not afford to leave behind their family, leave alone affords the cost of transporting the whole family to a new place. Whereas there were cases of slaves running away from their masters, this was not commonly experienced in Louisiana since many slaves formed their own communities with dedicated values, identity, and activities that kept them together. As a result, slave owners encouraged them to form communities as a means of preventing them from escaping. However, such communities also became distrustful of the slaves that worked so close to the masters noting that they were acting as informers of their masters. In a way, the formation of communities was something that helped to maintain a closer bond among the slaves but acted as a breeding ground for resistance ideas. The slavery system introduced a form of hierarchy among the slaves as a way of dividing them for easier ruling. For instance, midwives and religious leaders were highly regarded above the common slaves who worked in the farms. In the same way, hunters were regarded as important because they helped the communities to get meat and, the refore, have a constant supply of food, even though of the same diet. Life at the Plantation: Housing, Injury, Punishment, Hanging Slaves at the plantations lived adjacent to plantations where they worked. The servant quarters were living units that were usually crowded with poor social amenities. The servant quarters were the housing facilities provided by the slave owners. The slaves formed communities where they could gather together whenever they were not working to tell stories, sing, and dance as a form of collective historical memory of their original homes. Few slave owners allowed their slaves to learn or take their children to school. The 1830 Louisiana law outlawed teaching of slaves and overtly declared such an act as a crime. Thus, this enforced the oral education among the slaves in their quarters. The places where the slaves lived were void of security. As such, slaves could be attacked and injured when they were coming from work late at night. In farms, slaves got injured when picking cotton or cutting sugarcane. They also got injured from digging trenches or splitting wood for their masters. In rice plantations, slaves could be injured from stings by water insects where they worked. Those, who violated the laws set in Louisiana or the policies in plantations, were punished in different ways. In common terms, slaves were punished for crimes of â€Å"neglect, absence from work, eating the sugar cane, theft are cart whipping, beating with a stick, sometimes to the breaking of bones, the chain, an iron crook about the neck.† They were also subjected to confinement in isolated areas, ears being pulled and slit, limbs broken for purposes of being amputated, eye popping, and castration. During the punishment of slaves, Phillips argued that brutal masters and supervisors did not demonstrate any leniency, sympathy, decency, or morality to the already mistreated slaves. Such were considered to be properties that did not have any human rights but only worth of torture and death. The existing laws did not provide any protection of the slaves from their abuse and irrational masters. Only the overseers had the powers to protect the slaves in plantations but in the most cases they acted in the interest of the plantation owners and under pressure to ensure the slaves were more productive as per the expectations of the master. Across Louisiana, slaves were punished by whipping, burning, mutilating, branding, imprisonment or hanging. The punishment was in response to any form of disobedience to the laws and policies set up in the plantations even where such disobedience was only perceived. In other cases, punishment was simply a form of reasserting the authority and dominance of slave owners or overseers to threaten the slaves into submission and obedience. The duty to enforce discipline among slaves legally belonged to slave owners and overseers. Moreover, slaves could be punished for not working at the required speed, coming late to the farm, showing signs of dis obeying the authority, or attempting to run away from their masters. Slave masters were personally involved in whipping of the slaves, torturing, or being sold to other plantations where punishment was considered as stiffer. In other cases, slaves were murdered by their masters as a sign of warning to others who were contemplating of disobeying the authority. Women were punished through raping and sexual abuse. They were treated as chattels and properties of their owners and, hence, raping was a justified form of punishment. Children borne out of rape were considered as slaves under the law. As noted by Stephenson, slavery in Louisiana was characterized by rape and other forms of sexual abuse for women slaves. The wives of men, who had disobeyed, could be punished by rape alongside their husbands. Sexual abuse was highly entrenched forms of punishment practiced in the patriarchal Southern part of Louisiana where all women, whether black of white were considered to be properties or chattels of the white masters. Children of slaves borne out of raping were considered as slaves under the law irrespective of the race or status of the father. However, some laws in the South prohibited sexual relationships between black slaves and whites in an effort to maintain the racial purity of the whites. In most cases, the rights of the slaves to defend or seek recourse were not protected under the law and, hence, they could not bring a case against their masters. The housing for slaves consisted of poorly constructed cabins that formed the slave barracks where black slave families lived. They extended the families together to get the approval of a homestead from the authorities where black communities flourished together. Within these homesteads, slaves were allowed to practice small scale farming where they grew crops for family use. In the homesteads, slaves were free to express themselves without the daily interventions of the whites. Subsequently, these homes became not just a place of shelter but also the place where the slaves- majority of whom were of African descent to experience development and self-identity. In the middle of the Antebellum period, there was an increase in the runaway rate of male slaves from Louisiana slave owners. The response by slave owners who a stiffening of the punishment and buying of female slaves who were seen as more loyal than their male counterparts. However, female slaves were not considered as valuable as male slaves but could also be used in sexual escapades rather than their economical ability. Subsequently, the number of female slaves who were bought by slave masters matched that of male slaves with the view of establishing families and stabilizes the runaway behaviors of the male slaves. The lives of slaves in Louisiana during Antebellum period were defined by two features. The first feature was the slaves’ economic potential to the economic system of the region. The lives of slaves revolved around working in plantations and homes of masters and mistresses. To this they were put in barracks and quarters where the living conditions were not only deplorable but also dehumanizing. Slaves were coerced to follow the orders of their masters and mistresses failure to which they were punished. Children of slaves were allowed to play with those of white slave owners especially for slaves that worked and lived in the slave owner’s homestead. However, as they grew up they were absorbed into slavery system where they no longer played together and observed the discriminatory policies that governed their communities. Moreover, when male slaves worked in plantations, they were not given enough food to supplement the need for extra energy to work for long hours. Thus, some of them were suffered from various diseases related with insufficient food intake. The weather conditions were also not favorable to newly arrived slaves who had come from different climate areas. The second feature was the gender structure that defined the entire slavery system. Gender differences formed a basis on which slaves were punished for disobedience, sold on market, and allocated roles in plantations. Male slaves, who disobeyed the orders, were mostly punished by whipping or hanging in extreme cases, they worked in plantation farms digging trenches, planting, cultivating, or harvesting sugarcanes or cotton, they also worked in skilled labor as drivers, mechanics, and machine operators. Female slaves, on the other hand, were punished through raping and whipping. They were not very valuable on the market and, hence, considered as lesser property compared to male slaves. Women slaves also worked in homes as servants and nannies looking after the children of their mistresses. From the above analysis of the lives of slaves during the Antebellum period, it is evident that Louisiana practiced one of the worst forms of slavery in the United States. The lives of the slaves were controlled and manipulated by the wealth slave owners. Such slaves were considered to be the property of their masters and were not entitled to human rights as they are known today. The slaves lived in selected servant quarters that did not have basic amenities. Obedience to the laws and orders was paramount for all slaves. However, in some cases slaves could be punished only as a way of giving a warning to the rest of the slaves who were contemplating on either running away or disobeying their masters. Children of slaves were not allowed togo to schools. Those who lived with their mothers in the homes of masters played together with the children of the mistresses but they were later separated when they grew up. Women worked in homes and cotton plantations with their husbands. They were punished through sexual abuse and rape when they disobeyed the orders of the masters. Slaves were exposed to diseases like malaria, bad weather, and injury in farms. In general, the lives of slaves revolved around the orders of the slave owners and they did not have the freedom to choose what was right for them.

Slave Mistreatment History Essay Sample

Slave Mistreatment History Essay Sample Slave Mistreatment History Essay Slave Mistreatment History Essay The Antebellum period, between 1789 and 1860, marks an important time in the history of slavery, especially in Louisiana. During this period, the slaves experienced a lot of mistreatment from the masters more than any other time. Some of the reasons that contributed to the heightened mistreatments were the booming agricultural activities in the state and the fact that most slave owners were turning to capitalism and, therefore, were in need of intensive labor. As a result, slaves were exposed to deplorable living conditions, which caused them to engage in resistance movements, suicide attempts, and attempts to run away from their masters. It was also during this period that wives of slaves were raped, women were forced to work alongside their slave husbands in sugar plantations, and children left home alone for a very long time. SLAVERY IN LOUISIANA DURING THE ANTEBELLUM PERIOD (1789-1860) In addition, the housing situation was not favorable to the slaves as they were forced to live in squalid conditions where they faced dangers of being killed, catching diseases, and lacking basic amenities like water and sewerage systems. The purpose of the current paper is to explore the living conditions of slaves during the Antebellum period in Louisiana. The paper focuses on the slave resistance, rape of wives of slaves, condition of slaves’ children, the experience of slaves in plantations, the overall living conditions from housing to food provisions, as well as the punishment that was meted out for trying to run away from masters. The Living Conditions of Slaves The Antebellum period is considered to be the period between the adoption of the Constitution and the beginning of the Civil War in America. This period is characterized by the abolition and polarization of the country between supporters of the slavery and the abolitionists, those who opposed slavery. Also, it is a period that witnessed a revolution in the agricultural sector with industries coming up to process products such as cotton and sugarcane. With cotton gin being discovered, there emerged plantations of cotton in Louisiana where slaves were captured and forced to work. There was also the Louisiana Purchase that prompted allocation of big tracts of land to influential words who had the capacity to buy slaves to work in those farms. The whites who owned slaves also developed a sense of superiority over the people of color and the slaves and, hence, acted as the instruments of slavery by engaging and facilitating slave trade. During the Antebellum period, which preceded the Ame rican Civil War, slavery was expressed in different forms. It was practiced in almost all sectors of the lives of black people, who were considered to be property of their masters. In small farms, large sugar plantations, homes, fields, cities and towns, slavery was the order of the day. As the property of slave owners, slaves were exposed to many forms of violence which included hard and long labor in farms, beatings, and threats of being killed as well as rape of women belonging to enslaved black people. The relationship between the enslaved and the owners varied from one slave owner to the other. While some slaves had a cordial relationship with their masters, they remained conscious of the fact that they were properties of the masters and, hence, the fear and reverence dominated the lives of the slaves. Some masters showed genuine care for their slaves but this was hampered by the fact that there existed a huge power imbalance under which the slavery had been brought up in the state. In the confines of the slavery were feelings of both contempt and compassion from slave owners across the state. There was no possibility of reaching equality in the way majority black slaves and minority white slave owners were treated in social amenities like schools or hospitals. The image of slavery was presented through large sugar and cotton plantations where hundreds of slaves worked. This, however, was restricted to 25% of the whites who owned slaves and large piece of land. The whites, who did not have ownership of slaves, were supportive of the slavery practices by the slave owners, even though they did not benefit directly from the work of slaves. They only defended and identified with slave owning whites by perpetuating the discriminatory laws and policies that had been put in place by the slavery system. For example, they did not allow children of the slaves to attend same schools with their children. Even blacks, who were free from slavery, were not allowed to mingle freely with the whites. Link, Rembert and Fletcher (150), even though the majority of the whites with no slaves did not like the power and wealth that slave-owners exhibited, they had the ambition to own slaves and arose to the privileged rank of their slave-owning whites. These slave owners felt superior over the slaves that they owned, and took every opportunity to deny their human rights. The slaves were deprived of all the resources that could make their living standards better; moreover, the slavery system suppressed their attempts to gain wealth or come out of poverty by keeping them in servant quarters. The lives of the slaves composed of working long hours in sugar and cotton plantations. The plantations were large tracts of land but the slaves were few. They mainly worked in cotton farms but also produced sugarcane, tobacco, and rice which were later sold in other places by their masters. Apart from carrying out planting and harvesting, slaves were also expected to clear out new lands acquired by their owners, dig out ditches around the farms, prepare woods for lighting, tend after animals, and repair buildings and tools belonging to their masters. In addition, they worked as drivers, carpenters, mechanics, and all other jobs that were needed to be done in homes of the slave owners. Black women cared for their families besides helping their men in farms to transport cotton or sugarcane to factories. They also practiced weaving, sewing, and spinning. Some women slaves were designated as house servants who worked in the homes of their masters. Their daily routine consisted of doing house chores and all domestic functions assigned to them by their masters. Masters and mistresses constantly watched over them to ensure that they followed the instructions, and did not engage in activities that could endanger the lives of their masters. The slaves could be called up at any time of the day to come and do the service in the house. Women slaves working in homes did not have much privacy and family time because they could be required in the house at any time. In many cases, they were given servant quarters within the homes of their masters living in close proximity. They, thus, formed a complex relationship with their masters especially the children of the blacks and those of whites who often played together in the compounds. It was common for black children to become accustomed to their white caretakers while white children got used to the black servants working in their homes. The cordial relationship between children of slaves and those of slave owners was based solely on the fact that children did not understand the slavery system. However, as they grew up, they learnt to adjust appropriately, each occupying their rightful position in the society according to the slavery system. In fact, white children who may have played together with children of slaves became slave owners of the very children they had played with in the childhood. Since many slaves were transported in the sea for a very long period of time before they came to Louisiana, many of them were exposed to dangerous diseases such as scurvy. Coupled with hard labor in farms, poor housing conditions, lack of enough food, as well as general psychological problems, new slaves experienced difficulties in coping up with the conditions of slavery and some died. Deaths were mostly caused by opportunistic diseases due to unfavorable working conditions, injuries sustained from beating or working long hours in the farms as well as lack of energy in their bodies. Slaves found breaking the laws were hanged by courts controlled by the white supremacists. They were also put in crude servant quarters that made them vulnerable to diseases and bad weather conditions without sufficient bedding and clothing. Slaves working in farms also did not have a good access to food stores where they could buy foods for themselves and their families. Instead, they depended on the pe rmission of their masters to go and buy the items that their families required and, in most cases, the permissions were not easily granted. In terms of weather, the newly arrived slaves from cooler regions did not fare well in Louisiana. The region was mostly hot and humid, creating problems for people who lived there. However, this was worse for slaves since the slave owners had the capacity to protect themselves against bad weather conditions. The living conditions also were characterized by poor sanitation facilities, lack of balanced diet, and persistent had labor in farms, exposing the slaves to diseases and psychological problems. Furthermore, there were not sufficient treatment facilities for slaves, which meant that falling was like a death sentence for some slaves. Some slaves were expected to work even when they fall sick causing a number of them to die in the farms. In plantations such as sugar and rice, slaves were not given protective equipment to cover them from injuries. The rice plantations were mostly covered in water pools and those who worked in such plantations were forced to stand in water with bear feet for many hours. Thus, they were exposed to waterborne diseases. The region was also hot making the spread of malaria very rampant. Thus, malaria was a common disease that killed thousands of slaves both working in farms and living in servant quarters. It is estimated that in one plantation, child mortality resulting from malaria related deaths was as high as 90% but the average rate across Louisiana was 66% during the period of slavery. Despite of the poor living and working conditions, slaves also lived under the threat of being sold to the next master. This was the worst form of threat to slaves because in most cases, new owners came out as more brutal than the current ones. Slaves lived under this constant threat of being sold especially when their owners felt that they could fetch more prices on the market. Thus, to avoid being sold, they could injure themselves so that when they are taken to the market they do not fetch higher prices. As observed by Johnson, the sale of slaves was also controlled by several factors other than just being disloyal or disrespectful to the master. The factors that drove slave market included the possible discounts that slave sellers were likely to get from a particular slave, the cost of transporting them to their new destinations, legal restrictions, and the cost of bearing the children if their parents are sold as slaves. Thus, selectivity selling of slaves was highly practiced d epending on the arbitrage opportunity for slave families. Even in cases where the slave owners exhibited some form of benevolence towards their slaves, slaves lived under constant fear of financial loss or a personal crisis that could lead them to being sold to the next bidder in the market. More frightening to the slave was when their master decided to sell them as a form of punishment because then they would be given out to the most brutal slave owner in the region. During the sale, slave families were separated but where they were sold as a family, they were invariably removed from their extended family and taken to a completely new environment where they did not have relatives. As a result, cousins, brothers, sisters, parents, grandparents, and close relatives were scattered forcefully and denied any opportunity to see each other again. Even in cases where they were not sold, they lived under the threat of getting to the market as they witnessed their relatives being sold. What Happened if Slaves did not do their Work in Plantations? The lives of slaves were dominated with mistreatment and forceful labor. Thus, in many instances, slaves were subjected to poor working conditions when they showed a sign of resisting the deplorable conditions and mistreatment from their masters. In severe cases, some slaves were whipped and killed by their brutal masters. When the masters were law-abiding people, they took the resisting slaves or those, who had broken the policies of the farm, to courts where they were tried and charged with disobedience to their masters. In extreme cases, those, who were found guilty, were hanged. The slaves were expected to obey all the orders from their masters and mistresses, and trying to run away was an offense punishable in a court of law. They were also expected to persevere in the mistreatments and the poor living conditions without showing resistance although in many cases there were revolutions in many plantations. In terms of relationships, the law did not allow them to marry to people from white families although they could have relationships with other slaves from different plantations. However, they were not allowed to marry in the church and family relationships were subject to the wills and approvals of the plantation owner. The family relationships were often disrupted with the sale of one of the members or the whole family to a different owner. Nonetheless, there was a sense of encouragement from majority of slave owners to slaves to start families even though this was done in the interest of the owners. It was a form of discouraging the slaves from running away from their masters because they could not afford to leave behind their family, leave alone affords the cost of transporting the whole family to a new place. Whereas there were cases of slaves running away from their masters, this was not commonly experienced in Louisiana since many slaves formed their own communities with dedicated values, identity, and activities that kept them together. As a result, slave owners encouraged them to form communities as a means of preventing them from escaping. However, such communities also became distrustful of the slaves that worked so close to the masters noting that they were acting as informers of their masters. In a way, the formation of communities was something that helped to maintain a closer bond among the slaves but acted as a breeding ground for resistance ideas. The slavery system introduced a form of hierarchy among the slaves as a way of dividing them for easier ruling. For instance, midwives and religious leaders were highly regarded above the common slaves who worked in the farms. In the same way, hunters were regarded as important because they helped the communities to get meat and, the refore, have a constant supply of food, even though of the same diet. Life at the Plantation: Housing, Injury, Punishment, Hanging Slaves at the plantations lived adjacent to plantations where they worked. The servant quarters were living units that were usually crowded with poor social amenities. The servant quarters were the housing facilities provided by the slave owners. The slaves formed communities where they could gather together whenever they were not working to tell stories, sing, and dance as a form of collective historical memory of their original homes. Few slave owners allowed their slaves to learn or take their children to school. The 1830 Louisiana law outlawed teaching of slaves and overtly declared such an act as a crime. Thus, this enforced the oral education among the slaves in their quarters. The places where the slaves lived were void of security. As such, slaves could be attacked and injured when they were coming from work late at night. In farms, slaves got injured when picking cotton or cutting sugarcane. They also got injured from digging trenches or splitting wood for their masters. In rice plantations, slaves could be injured from stings by water insects where they worked. Those, who violated the laws set in Louisiana or the policies in plantations, were punished in different ways. In common terms, slaves were punished for crimes of â€Å"neglect, absence from work, eating the sugar cane, theft are cart whipping, beating with a stick, sometimes to the breaking of bones, the chain, an iron crook about the neck.† They were also subjected to confinement in isolated areas, ears being pulled and slit, limbs broken for purposes of being amputated, eye popping, and castration. During the punishment of slaves, Phillips argued that brutal masters and supervisors did not demonstrate any leniency, sympathy, decency, or morality to the already mistreated slaves. Such were considered to be properties that did not have any human rights but only worth of torture and death. The existing laws did not provide any protection of the slaves from their abuse and irrational masters. Only the overseers had the powers to protect the slaves in plantations but in the most cases they acted in the interest of the plantation owners and under pressure to ensure the slaves were more productive as per the expectations of the master. Across Louisiana, slaves were punished by whipping, burning, mutilating, branding, imprisonment or hanging. The punishment was in response to any form of disobedience to the laws and policies set up in the plantations even where such disobedience was only perceived. In other cases, punishment was simply a form of reasserting the authority and dominance of slave owners or overseers to threaten the slaves into submission and obedience. The duty to enforce discipline among slaves legally belonged to slave owners and overseers. Moreover, slaves could be punished for not working at the required speed, coming late to the farm, showing signs of dis obeying the authority, or attempting to run away from their masters. Slave masters were personally involved in whipping of the slaves, torturing, or being sold to other plantations where punishment was considered as stiffer. In other cases, slaves were murdered by their masters as a sign of warning to others who were contemplating of disobeying the authority. Women were punished through raping and sexual abuse. They were treated as chattels and properties of their owners and, hence, raping was a justified form of punishment. Children borne out of rape were considered as slaves under the law. As noted by Stephenson, slavery in Louisiana was characterized by rape and other forms of sexual abuse for women slaves. The wives of men, who had disobeyed, could be punished by rape alongside their husbands. Sexual abuse was highly entrenched forms of punishment practiced in the patriarchal Southern part of Louisiana where all women, whether black of white were considered to be properties or chattels of the white masters. Children of slaves borne out of raping were considered as slaves under the law irrespective of the race or status of the father. However, some laws in the South prohibited sexual relationships between black slaves and whites in an effort to maintain the racial purity of the whites. In most cases, the rights of the slaves to defend or seek recourse were not protected under the law and, hence, they could not bring a case against their masters. The housing for slaves consisted of poorly constructed cabins that formed the slave barracks where black slave families lived. They extended the families together to get the approval of a homestead from the authorities where black communities flourished together. Within these homesteads, slaves were allowed to practice small scale farming where they grew crops for family use. In the homesteads, slaves were free to express themselves without the daily interventions of the whites. Subsequently, these homes became not just a place of shelter but also the place where the slaves- majority of whom were of African descent to experience development and self-identity. In the middle of the Antebellum period, there was an increase in the runaway rate of male slaves from Louisiana slave owners. The response by slave owners who a stiffening of the punishment and buying of female slaves who were seen as more loyal than their male counterparts. However, female slaves were not considered as valuable as male slaves but could also be used in sexual escapades rather than their economical ability. Subsequently, the number of female slaves who were bought by slave masters matched that of male slaves with the view of establishing families and stabilizes the runaway behaviors of the male slaves. The lives of slaves in Louisiana during Antebellum period were defined by two features. The first feature was the slaves’ economic potential to the economic system of the region. The lives of slaves revolved around working in plantations and homes of masters and mistresses. To this they were put in barracks and quarters where the living conditions were not only deplorable but also dehumanizing. Slaves were coerced to follow the orders of their masters and mistresses failure to which they were punished. Children of slaves were allowed to play with those of white slave owners especially for slaves that worked and lived in the slave owner’s homestead. However, as they grew up they were absorbed into slavery system where they no longer played together and observed the discriminatory policies that governed their communities. Moreover, when male slaves worked in plantations, they were not given enough food to supplement the need for extra energy to work for long hours. Thus, some of them were suffered from various diseases related with insufficient food intake. The weather conditions were also not favorable to newly arrived slaves who had come from different climate areas. The second feature was the gender structure that defined the entire slavery system. Gender differences formed a basis on which slaves were punished for disobedience, sold on market, and allocated roles in plantations. Male slaves, who disobeyed the orders, were mostly punished by whipping or hanging in extreme cases, they worked in plantation farms digging trenches, planting, cultivating, or harvesting sugarcanes or cotton, they also worked in skilled labor as drivers, mechanics, and machine operators. Female slaves, on the other hand, were punished through raping and whipping. They were not very valuable on the market and, hence, considered as lesser property compared to male slaves. Women slaves also worked in homes as servants and nannies looking after the children of their mistresses. From the above analysis of the lives of slaves during the Antebellum period, it is evident that Louisiana practiced one of the worst forms of slavery in the United States. The lives of the slaves were controlled and manipulated by the wealth slave owners. Such slaves were considered to be the property of their masters and were not entitled to human rights as they are known today. The slaves lived in selected servant quarters that did not have basic amenities. Obedience to the laws and orders was paramount for all slaves. However, in some cases slaves could be punished only as a way of giving a warning to the rest of the slaves who were contemplating on either running away or disobeying their masters. Children of slaves were not allowed togo to schools. Those who lived with their mothers in the homes of masters played together with the children of the mistresses but they were later separated when they grew up. Women worked in homes and cotton plantations with their husbands. They were punished through sexual abuse and rape when they disobeyed the orders of the masters. Slaves were exposed to diseases like malaria, bad weather, and injury in farms. In general, the lives of slaves revolved around the orders of the slave owners and they did not have the freedom to choose what was right for them.