Accounting Theory Effect on Positive Approach to Accounting Research

The positive approach to accounting research has examined in this research. This research is intended to done to find out the causes and effect on positive approach to accounting research. In the context of accounting this research is done to find out the cause for the cause of face to face interaction is replaced by in-personal behaviors for making various decisions. The ontological and epistemological assumptions to find out the significance of positive accounting research, for this purpose the various empirical studies has been done in order to find out the significance of positive accounting theory (Zmijewsk,2012). The main argument that can be discussed to critic includes the ontology and epistemology of positive research, the theoretical model has discussed, measurement to test the theoretical model, shifting from testing to estimation of hypothesis, there is need of data archives for measuring important concept and finally the extensive replication needed. The author of the study has claimed Positive Accounting Theory for conducting his related research. The paper is emphasizing on the broader view with the intention to develop the casual concept explaining the behavior of human in accounting setting other than the exist example. The examination of this program is based on ontology and epistemology. The rationale of measurable theory testing, while externally practically equivalent to Popper's misrepresentation basis, is substantially weaker. The program which has been used in the research is potentially powerful, the major problems that had identified in the research are the casual construction for the model to be tested, the undue reliance on hypothesis test logic has determined, lack of interest has identified in the parameter of the numerical values, the insufficient amount of replication has recognized, and the decision are based on the qualitative approach for examination   rather to be tested on the basis of quantitative appro ach. Several of the good empirical studies has considered for the Illustration purpose (Chen, 2013). In accounting a positive approach is currently focused, in order to achieve the scientific objectives. Since the Kuhn’s portrayal of normal sciences has fits into the great positive accounting research. The probabilities are quickly talked about Kuhnian upheaval and crises to accomplish its potential which may be free of positive accounting. The research question has been formed as per according to the stated hypothesis in the given article which are stated as follows: Does there is the world exist which is independent to our imagination? Does the events are completely random or intervention of the world itself? Does the focus of intellectual enquiry is to use the observation which helps to gain the world’s understanding? Does the normal people are fairly obtaining the reliable information about world’s event? The author of the study has a keen focused on the events that has been occurred eventually or on interventional basis. The author’s stated hypothesis and research questions are followed by literature review which is based on the positive accounting theories and its related issues. The critics are done on the main points that has represented by the author of the study which is based on ontology and epistemology of positive research and its falsification and hypothesis testing. The author of the study said that positive accounting theory is a trademark term, it means that as compared to the other particular theories the positive research is found broader. After studying the empirical studies it has found an argumentative point that in differ types of organization the concept of accounting is are the main caused behind the self-interest of many parties that interact with one and other through express and implied contract. This is the factor which is not only encouraged by the organization’s manger but the decision is also made by the regulator and other expert of academics (Huber, 2014). The author of the study said that these decisions are useful to the organization but rationally it is not linked with positive accounting theory. From the second empirical studied the author of the study is found to be in the support of the discussion, the author of the study has said that about 80% of the rational behavior is correct, but the examination might not be done on the exact basis. Its need to be concerned that without getting assuming the rational behavior how it could be possible for auditors to make judgments. From the empirical study it has been elaborated that the positive accounting theory are not found more border then positive accounting research. The causes which are defined due to the non-rational aspect of psychology of humans qualify positive which is considered as the scientific accounting research (Cato, 2016). According to the author of study it is presented that it is not necessary that all researches are qualified for the circumstances that positive accounting research   don’t find similar to the scientific accounting research. Some of the open question pursue under interpretive research.   It has been found in the study that human rationality is socially- constructed therefore they cannot observe the world of its own circumstances, the description of other participant is also involve. It has been raised as an argumentative discussion that the program that has been constructing with the aim to fulfill the objectives is because of the accounting futile phenomena. It has been said in the argumentative discussion to the point that how advocated is the interpretive study of the presumptions of positive look (Bhaskar, 2013). The socially built nature of the truth is not an insuperable issue: termite hills and wolf packs are socially developed, yet are passably agreeable to logical review. Interpretive evaluates contend that "people are distinctive," yet that is at present a matter of attestation instead of exact confirmation: we basically don't comprehend what lived encounters and shared implications go into the social development of a wolf pack (Lucas, 2014). According to the author of the study it has been found that the proper criteria of the research are needed to be evaluated. The collection of data should be done by the evolvement of many scientific researches. A researcher needs to be well focused while evaluating whether to choose qualitative technique or quantitative techniques for conducting research. The author if the study stated that the accumulation of data can be suggested by sine other inductively but the author also defined that the induction is not the only possibility that make the theory correct. The author stated that the any kind of induction cannot be able to prove the theory. From the other empirical study it has found that the author is in the support the logic over the acceptance of various theories that evolved over the centuries and the popper is the base of understanding. Working regular researchers, when they consider logic of science by any stretch of the imagination, have a tendency to acknowledge Popper's p ortrayal as genuinely near what they do. Fundamentally, the system might be abridged as takes after: (b) Develop a formal hypothesis, with testable expectations, that is reliable with all present important and solid experimental proof. The expectations require not be quantitative, but rather quantitative expectations are favored where conceivable in light of the fact that they are more powerless to distortion. (c) Test the expectations of the new hypothesis against new perceptions in circumstances where the new and old speculations make diverse expectations. Dismiss whichever hypothesis comes up short the test, once the result is clear (so that observational mistakes, for instance, can't drive the outcome). (d) Repeat steps (b) and (c) until the end of time The author of the study said in the argumentative way that numerous sciences are to a great extent or entirely quantitative, and sciences frequently move toward becoming more quantitative as they develop. Be that as it may, there are numerous respectable subjective sciences, (for example, plant science, geography and zoology); and some effective speculations, (for example, Darwin's hypothesis of development) are simply qualitative.16 It is a typical mix-up in the sociologies to expect that positive and quantitative research are the same, prompting significant perplexity in considering inquire about which is sure however subjective. The author from the other empirical studies supported a point in favors by stated as or, on the other hand all the relapse based reviews, what amount do we truly know concerning how reviewers, themselves, value a review? How do they decide a delicate offer and what recognizes the conduct also, introduction systems of review accomplices or firms with higher achievement rates in winning review tenders? What number of review firms values their reviews utilizing broad/point by point relapse conditions? The author of the study found that the positive accounting theory is useful if the circumstances will focused significantly. It has found that the positive accounting theories are providing a base to demonstrate that target objective of accounting is achieved more efficiently by the implications of correct theory model. It has been analyzed that there is a need to focus on the quantitative approach as well instead of only making their focus strong on the qualitative measurement. The program that has been used in the research is seems potentially powerful.   The positive approach is found useful for the organization in order to archive the target goals of accounting effectively.   The author of the study found that the correct use of model and principle are essential for achieving the stated accounting goals. The limitations while conducting the research includes the limitation of time and cost. The limitation is faced while distributing the questionnaire. The biasness also occurred from the researcher’s side and it is totally unavoidable. The research is done in with the very limited scope because of the limited time frame. The answer of some question is not fully understandable there must be lackness in answering some questions. The margin of error is always associated. The positive way to deal with accounting research has inspected in this exploration. This exploration is planned to done to discover the causes and impact on positive way to deal with accounting research. With regards to accounting this examination is done to discover the reason for the reason for eye to eye connection is swapped by in-individual practices for settling on different choices. The ontological and epistemological suppositions to discover the criticalness of positive accounting research, for this reason the different exact reviews has been done with a specific end goal to discover the hugeness of positive accounting hypothesis (Zmijewsk,2012). The fundamental contention that can be talked about to faultfinder incorporates the metaphysics and epistemology of positive research, the hypothetical model has examined, estimation to test the hypothetical model, moving from testing to estimation of speculation, there is need of information documents for measuring imperative idea lastly the broad replication required. The creator of the review has guaranteed Positive Accounting Theory for directing his related research. The paper is stressing on the more extensive view with the aim to build up the easygoing idea clarifying the conduct of human in accounting setting other than the exist case. The examination of this program depends on philosophy and epistemology. The method of reasoning of quantifiable hypothesis testing, while remotely essentially proportional to Popper's distortion premise, is considerably weaker. The program which has been utilized as a part of the exploration is possibly intense, the real issues that had distinguished in the exploration are the easygoing development for the model to be tried, the undue dependence on speculation test rationale has decided, absence of intrigue has distinguished in the parameter of the numerical qualities, the inadequate measure of replication has perceived, and the choice depend on the subjective approach f or examination rather to be tried on the premise of quantitative approach. A few of the great exact reviews has considered for the Illustration reason (Chen, 2013). In accounting a positive approach is right now engaged, with a specific end goal to accomplish the logical destinations. Since the Kuhn's depiction of ordinary sciences has fits into the considerable positive accounting research. The probabilities are immediately discussed Kuhnian change and emergencies to fulfill its potential which might be free of positive accounting. Zmijewski, Mark E., and Robert L. Hagerman. "An income strategy approach to the positive theory of accounting standard setting/choice."  Journal of accounting and Economics  3, no. 2 (1981): 129-149. Chen, W., Hribar, P., & Melessa, S. (2016). Two-stage regression analysis and biased estimates in accounting research: An application of the Frisch-Waugh-Lovell theorem. Ecker, F. (2016). Review of Recent Research on Improving Earnings Forecasts and Evaluating Accounting?based Estimates of the Expected Rate of Return on Equity Capital. Discussion of Easton and Monahan.  Abacus,  52(1), 59-69. Beattie, V. (2014). Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework.  The British Accounting Review,  46(2), 111-134. Christensen, H. B., Lee, E., Walker, M., & Zeng, C. (2015). Incentives or standards: What determines accounting quality changes around IFRS adoption?.  European Accounting Review,  24(1), 31-61. Miller, G. S., & Skinner, D. J. (2015). The evolving disclosure landscape: How changes in technology, the media, and capital markets are affecting disclosure.  Journal of Accounting Research,  53(2), 221-239. Casey, R. J., & Grenier, J. H. (2014). Understanding and contributing to the enigma of corporate social responsibility (CSR) assurance in the United States.  Auditing: A Journal of Practice & Theory,  34(1), 97-130. Huber, D. (2015). ON THE HEGEMONY OF FINANCIAL ACCOUNTING RESEARCH: A SURVEY OF ACCOUNTING RESEARCH SEEN FROM A GLOBAL PERSPECTIVE.  Journal of Theoretical Accounting Research,  11(1). Christensen, A. L., Cote, J., & Latham, C. K. (2016). Insights regarding the applicability of the defining issues test to advance ethics research with accounting students: A meta-analytic review.  Journal of Business Ethics,  133(1), 141-163. Bhaskar, R. (2014).  The possibility of naturalism: A philosophical critique of the contemporary human sciences. Routledge. Lucas, S. R. (2014). Beyond the existence proof: ontological conditions, epistemological implications, and in-depth interview research.  Quality & Quantity,  48(1), 387-408.

Accounting Information System Essay Example | Topics and Well Written Essays - 250 words

Accounting Information System - Essay Example As per the system, all the 30 transactions have been processed, starting from the Journal entries to adjustments, to trial balance, to profit and loss statement and finally the balance sheet, reflecting the effectiveness of the information processing system. The company has invested all the prize money in the business and constantly strives to enhance its products' sales. The money invested has been utilised towards purchase of different products to be resold to customers at a different price. The business has recorded a 25% gross profit margin on total sales, which is a sign that the company is using its investment in an effective way to generate profits. The resulting net loss of the company is due to the expenses incurred by the company on wages and rent. This tendency should be curbed to maintain a profit level for the company in future. However, this doesn't at all symbolise the ineffectiveness of business operations, as the company has recorded a sufficient level of sales and gross profit, but the operating expenses amounted to more than the gross profit. Therefore, the net loss of this period can easily be converted to profit by minimising and reducing the operating expenses and maintaining the current sales level.

Importance of the writings of John F Kennedy Essay

Importance of the writings of John F Kennedy - Essay Example This book consists of more than 100 speeches which were made during Kennedy's political life. This book is not the collection of quotations only, but also his public career which is completely portrayed in statements and speeches. The pages of the book are the reminder of John Kennedy as lofty ideal, parochial politician and clever person. It was mentioned that "much of the value in this book lies not in what it tells of Kennedy, but what it tells about the country in which he lived". (Unique Day of Hope 18) So it is necessary to discuss four main speeches made by Kennedy in order to get clear idea about his vision of America. All these statements are given in his book. (Goldzwig 189) The most famous Kennedy's speech was connected with Inaugural Address. This speech provides with several wit lines, the most notable of which are the words: "Ask not what your country can do for you,-ask what you can do for your country".( Unique Day of Hope 18) During reading this speech it became clear that there were no words about social security, poverty, educational problems, health care problems, civil rights and domestic problems which were the central point of all political debates. This speech deals completely with problems and development of foreign policy. (Goldzwig 189) The second speech which is also worthy of paying attention is Kennedy's address to Houston Ministerial Alliance.

BP Stakeholder and Reputation Management Research Paper

BP Stakeholder and Reputation Management - Research Paper Example Stakeholder management helps a business to achieve the desired goals more efficiently by maintaining the investors’ satisfaction levels. It also enables the organizations to retain the existing investors and recruit new ones in an ethical and responsible manner. Stakeholder management forms an important part of business through which an organization can develop its goodwill. Every sound organization needs to satisfy the stakeholders in order to sustain in the business (Carroll and Buchholtz, 2014). Reputation management involves activities that a business must perform in an attempt to create or upkeep goodwill in the eyes of the public (Argenti and Druckenmiller, 2004). It involves identification of the individuals’ expectations from a business and taking necessary steps to ensure that the general consensus is in parity with the organizational goals. This term was originally used to denote public relations that are necessary for a company in order to sustain in the market. The disaster turned out to be an issue of search result over the web, following the advancement made in social media, computing, and internet. There are various ethical forms of reputation management such as responding to the customer complaints, restraining sites from displaying incorrect information and utilization of the online feedback to influence the process of product development (Argenti and Druckenmiller, 2004). BP is a multinational oil and gas company that is headquartered in London. It is the fifth largest company in terms of revenue and ranks sixth in terms of production. BP operates in nearly 80 countries.  Therefore, considering the recommendations mentioned, BP can derive greater benefits as well as regain the lost status in the oil and gas industry. Implementation of the suggestions provided can considerably help other oil and gas companies, such as PBGC, to rebuild lost integrity and reputation.

Mistreatment of Older People in the UK

Mistreatment of Older People in the UK Care giving and Elderly Mistreatment. The National Centre for Social Research (NatCen) and Kings College London (KCL) carried out a Study on mistreatment of Older People in UK, Over Two thousand people in England, Scotland, Wales and the Northern Ireland took part in that research study which took seven months between March and September 2006. This study included people who were aged 66 and over but were living in private households it focused on the group of elderly people aged 66 years and above, the service-providers and the stakeholders, qualitative interviews were carried out on the older people who had experienced mistreatment. (Mowlam., Tennant., Dixon McCreadie, 2007) Mistreatment in this context was used to describe both elderly abuse and neglect. There are four major types of elderly abuse: psychological, physical and sexual abuse (interpersonal abuse) and the financial abuse. Mistreatment is defined to mean the pain, injury or damage, which is either intentionally or recklessly. Particularly, this includes striking, kicking, pushing, burning, and maybe strangling, the inappropriate use of the drugs and the physical restraints, the intentional exposure to the cold, and the denial of food all form part of physical abuse to the elderly people. (Pritchard, 2002) The Psychological/emotional abuse is the most common form of abuse. Due to the human nature, it is often hidden and also very difficult to prove. It involves the use of words, acts or any other means to instill fear, cause humiliation, the emotional stress, or anguish. In most cases the victims may be threatened with punishment or eviction in the case of the residential settings. The Psychological abuse is the worst and it makes use of brutal acts such as infantilizing, ridiculing, humiliation, cursing and very harsh commands, the physical or emotional isolation, ignoring the elderly, and the restriction on the movement. The Financial abuse involves various financial issues that range from the simple acts of theft to the complex financial manipulations, the improper or unauthorized use of the financial resources or properties of the elderly, the misappropriation of elderly peoples income, and the unfavorable transfer of property which may include the apartments. In some severe cases the elderly people who are the residents in the long-term care units may find their personal property stolen by the staff, family members, or visitors. In terms of Neglect it includes the inadequate health care, poor hygiene, malnutrition and dehydration. In the residential setting, it may result from either an individual employees failure or the system failure, such as the insufficient staff control and the motivation. The issue of the violation of the basic human rights is a broader way of mistreatment, it is taken to imply that the family members or the institutional employees have no respect for the right to privacy and intimacy or free choice; in case they be involved in the prevention of the Elders from meeting the people they want to see and from making their simple decisions. The current state of knowledge on the Elderly mistreatment. The phenomena of Population aging is currently one of the most significant demographic trends and is becoming a worldwide problem. At present, the old age is burdened with high levels of sickness and comorbidity, worsening of the physical fitness and loss of independence. Despite the longer life expectancy, overall results lead to worsened health and disability in the elderly population. The resulting frailty of the elderly people who depend on the help of others can be a potential risk factor for the various forms of elder abuse from close relatives or the caregivers. (Morgan and Suzanne, 2001) In the 1980s the experts became more systematically concerned with this issue of aging and elderly mistreatment, especially in the USA, Canada and UK. Modern Researchers have focused especially on the domestic violence. A few studies have dealt with the elderly abuse in the institutional care. However in most cases there is the lack of an authoritative study especially at the national level, although elder abuse worldwide is estimated to be at least 3-6% of elderly people, In countries such as Finland, the USA and Canada, it is estimated to that about 4% of the elderly population are exposed to abuse. Currently 3 to 4 in every group of 10 Professionals now draw more o attention to Such abuse institutional abuse to the elderly. Data from the research in the USA showed that 10% of the nursing staff committed physical abuse and 40% confessed to having psychological abused the Elderly people under their care. Action on Elder Abuse-In this article, safeguarding the Adults is arguably the most important issue, as it reflects the experience of those who are charged with the implementation and the guidance, this article does away with the language of vulnerability and protection. The idea of Safeguarding replaces protection in line with the efforts for the welfare of the Elderly people ,Vulnerability in this article has ceased to be the criterion for the eligibility for services under the long term care and was replaced by the criterion of the level of risk to the independence. In another article The Risk factors The risks have been categorized into two levels, A critical level (prioritized as 1) which implies that a serious abuse or neglect has occurred or will occur; while a substantial level (prioritized as 2), this implies that an abuse or neglect has occurred or will occur. Most elderly people who are the beneficiaries of the social care services falls under the substantial level This article does not provide the best means of which the Elderly will be receiving the services. Safeguarding Adults-In this article, the term Adults means all persons who is may be eligible for the community care services in order to retain the independence, wellbeing and the choice and to access their human right to live a life that is free from abuse and neglect. According to the article, this definition specifically includes those people who are assessed as being able to purchase all or part of their community care services, as well as those who are eligible for the community care services but specifically the Elderly people whose needs in relation to safeguarding is for gaining access to the mainstream services such as the police. In this article the most vulnerable people may be easily and mistakenly put in the category of those who are abused, this label of vulnerability can be easily misunderstood, because it seems to associate the cause of abuse with the victims, it is supposed to place the responsibility with either the actions or the omissions of others. There should be the extension of the services to enable working in partnerships against the problem of Elderly mistreatment and the firm linkage to Safeguarding the Adults. Mistreatment in Elderly people-In this article, adults are perceived be at the highest risk because they are susceptible to be affected by disability, mental disorders, illness, ageing, the elderly are unable to provide themselves with protection from abuse and are vulnerable to abused than young persons. Abuse therefore should be defined to mean any conduct which can harm or exploit an individual be it physically, psychologically or through actions such as theft, embezzlement, fraud and extortion. Self-abuse in Elderly people- Self-abuse is also a serious issue that should be addressed together with any other conduct which may cause fear, an alarm or a lot of distress. Elderly neglect should be grouped into three main categories which include; The day to day activities such as shopping for food or clothing, preparation of meals, carrying out routine housework, traveling or transportation The Personal care and hygiene such as washing, bathing, dressing, undressing, and eating Help when it comes to correct dosage and the timing of medication. For those elderly people who live alone, or in receipt of elderly services, those with a worsened health status, the elderly men, and divorced women, separated, or lonely. The risk of financial abuse is very high. Depression in older people The research under this article on United Kingdoms GPs indicated that one of the strongest factors that can predict the diagnosis of elderly abuse was the acquisition of knowledge on the risk situations, according to the research above the GPs who frequently read articles with topics on abuse elderly people had the highest preference in diagnosing elderly abuse as compared to those who did not do the same. In the cases of long-term care, the residents are always in need for assistance in their day to day living activities, therefore in such cases the caregivers are overloaded, the elderly people are then exposed to very abusive situations. Hughes(2006) Knowledge with respect to the heterogeneity of the population (race/ ethnicity/ gender) Elder abuse and neglect (elder mistreatment) are increasingly being acknowledged as a social problem especially in the UK and the world all over. The Knowledge of the extent of mistreatment has improved globally over the past 25 years with very high prevalence surveys in the USA and Canada. In 2005, the National Centre for Social Research (NatCen) and the Institute of Gerontology at Kings College London (KCL) were mandated by the Comic Relief and the UK Department of Health to carry out the Research Study of Abuse and Neglect of the elder People. This was the first dedicated type of study in the UK, and its aim is to provide data at a national representative prevalence level on the elderly mistreatment in the UK. (OKeeffe Et al 2007). It is important for the long-term care facilities to cultivate an organizational culture that respects and applies ethical principles in the elderly care units. Initiating the preventive programs that would focus on these principles could contribute to the minimization of elderly mistreatment in the residential settings. This requires very active participation of the individual institutions, their founders and the public authorities. It is also necessary in the monitoring of the relationships between the employees and the clients. There is enough evidence that good relationships between the residents and employees can reduce the risk of violence, in which case, the employees respect the residents choices more willingly and frequently. The gender issues in this context have been a major issue, since it is very difficult for the Researchers to sub-categorize the aging population into groups based on gender. Women are more likely to say that they had experienced mistreatment than men. Men aged 85 and over were more likely to have experienced financial abuse than men in the younger age groups, whereas women aged 85 and over were more likely to have been neglected. The links between theoretical assumptions and empirical research on the topics Theoretically, the Incidents that may be defined as neglect or psychological abuse may occur more often than those that are associated with other forms of mistreatment and could be assumed to occur in the context of a non abusive relationship. This assumption can be seen to have three components; these are the behavior, relationship and impact. Impact has been the central point of investigation in all the surveys. However, for the purposes of estimating the prevalence rates, the empirical research normally focuses on the clear definitions of the behaviors and relationship components. As the first UK attempt to develop definitions that could be easily operationalized, in a field where there are only a handful of existing studies, the different versions used in the empirical research are unlikely to be the final the most correct. The behavioral components that followed the contemporary research and the policy guidance in covering five different types of mistreatment which includes; financial, physical, psychological and sexual abuse, and neglect. The relationship component on the other hand attempted to use the notion of an expectation of trust, in distinguishing the behavior which takes place in the context of the relationships from harmful behavior by the perpetrators, self-neglect or harm and all other kinds of abuse which elderly people may perceive as those which arise at the societal level, such as the long waits for the healthcare treatment or ineligibility for the social care provisions. The key people identified for estimating prevalence were the family members, close friends and the caregivers. However, through the empirical research information is also given about mistreatment which is perpetrated by the neighbors and acquaintances. This research does not have an explicit insight into all the questions and therefore the following questions were left unanswered. What are employees and residents lived experiences of elder abuse perpetrated by nursing staff and family members in residential homes? Are family members, employees and residents experiences of elder abuse in institutional care as detailed in complaints filed

Deception Essay -- Communication, Witholding Information

Deception exists in media, among prestigious universities, and perhaps most commonly in the workplace. According to Dunleavy (2010), reasons for deception in the workplace include: competitiveness, conflict, or a response to a supervisor or fellow employee (p. 241). Dunleavy develops hypotheses’, conducts experiments, and collects data to determine what is considered acceptable and unacceptable behavior as it applies to deception in the workplace. Ultimately, the reason for deceiving and the method in which one deceives, through either withholding (omission) or distortion (commission), directly effects the perception of coworkers’ credibility, power, and trustworthiness (Dunleavy, p.241). This article focuses on two different approaches of deception: withholding information versus distorting information, and how that may or may not change employees’ perception of the deceiver (Dunleavy, p.239). Dunleavy defines deception as â€Å"the conscious attempt to create or perpetuate false impressions among other communicators† (Dunleavy, p.240). Three hypotheses’ are presented in the article...

Law abiding citizen movie review Essay

Law Abiding Citizen is a 2009 action film. It’s main characters are portrayed by 2 of today’s most prominent stars Gerard Butler and Jamie Foxx . Set in 1999 in Philadelphia, Pennsylvania, this movie tells the story of an honest working father and husband turned killer in search for revenge when his life is suddenly and drastically changed overnight. This was an excellent film, in my opinion. The movie had much to say about real-life legal issues. It opens the eyes of many to our not so justice justice system. It shed some light on situations that happen in America quite often; the bad guy is let off too easy. Clyde Shelton, played by Gerard Butler, is an upstanding husband and father whose wife and daughter were brutally raped and murdered in front of him during a break in. When the suspects were caught, well known district attorney Nick Rice, portrayed by Jamie Foxx, was assigned to the case. Due to a flaw in the system, Nick is forced to offer one of the suspects a m uch lighter sentence in exchange for testifying against his accomplice. Ten years after this the suspect who was let off easy is found dead and Clyde Shelton coolly and calmly admits his guilt. He then Sent out a warning to Nick saying either Nick fixes the flawed justice system that failed him and his family, or every single key players in the trial would die. Clyde, the once family man, had turned into a brilliant sociopath. Once behind bars he wasted no time following up on his threats. He began orchestrating a number of diabolical and well thought out murders that law enforcement could not predict nor prevent from occurring, all from behind the walls of a jail cell. The only person that can stop Clyde’s string of killings is Nick Rice and in order to do so he must outsmart this brilliant sociopath. As his methods are uncovered it become apparent that Clyde is a very clever man with remarkable resources. The tables turn when Clyde gain access and threats to kill Nick’s family. He then finds himself in a desperate race against time to stop this once upstanding citizen. The acting is this movie was flawless. But nothing less would be expected from the big stars featured in the film. The casting director was a genius. The actors in this film brought the story to life and made it believable. It was incredibly suspenseful and ke pt me on my toes. Gerard Butler did an amazing job at getting viewers to sympathize for the sociopathic character he portrayed. Its not easy getting people to like the bad guy. Even the supporting roles were played by some of the great actors of today like  Regina Hall and Viola Davis. The music in the film serves several purposes that are both important on the emotional side of the movie and also enhances the storyline.The music in a film is used to represent the emotion of the scenes. The background music was one of the major components to this movie’s suspense. The right music was played at the right time. An example of this would be Engine No. 9†³ by Deftones which was played on Clyde’s iPod while he is eating his steak in his cell. This movie brought another element to the movie. It changed the mood of the scene to match what was going on at the time in the film. Even the orchestrated music in the background of the scenes intensifies the suspense of the scenes. Overall the film was well worth my time. It was full of action and suspense. The quality of the film, to me, was superb. Everything from the acting, set, music, to the script, and the costumes were spot on. This movie opened my eyes to some of the things our justice system needs to greatly improve on. I enjoyed the well thought out storyline and how everything unfolded. It kept my attention and kept me eager to see what would happen next. As crazy as it is to think, situations where murders and rapers get light sentences and minor time for crimes bearing life sentences happen more frequently in our country than we may believe. It just goes to show that there are flaws in the system that can potentially do more harm than help. I would recommend this movie for other potential viewers. It is a nail-biting thriller that everyone just see at least once.