Is there is any differences between UK Accounting Ethics Standards and Essay

Is there is any differences between UK Accounting Ethics Standards and US Accounting Ethics Standards - Essay Example To the extent that the ASCs pronouncements, known as Statements of Standard Accounting Practice (SSAPs), have not been replaced by FRSs, they remain in force. The ASB has a formal exposure process for proposed standards. Early concepts are issued as Discussion Papers. These are released to the public and comments invited. Where a new standard is to be proposed, a Financial Reporting Exposure Draft (FRED) is released for comment. The standard in final form is only issued when comments have been incorporated or addressed. This aims to address the criticisms levelled at the ASC, whose comment process was less rigorous. Issues that require an immediate solution are considered by the Urgent Issues Task Force (UITF). The UITF comprises a number of senior figures from industry and accounting firms. It meets as necessary to consider pressing issues and issues Abstracts which become binding immediately. The principal legislation governing reporting in the UK is laid down in the Companies Act 1985 (as amended by the Companies Act 1989 and subsequent statutory instruments), which incorporates the requirements of European law. The Companies Act sets out certain minimum reporting requirements for companies and, for example, requires limited companies to file their accounts with the Registrar of Companies who makes them available to the general public. From 2005, this framework changed as a result of European law requiring that all listed European companies report under International Financial Reporting Standards (IFRSs). In the UK, companies which are not listed have the option to report either under IFRSs or under UK GAAP[2]. Recently issued UK FRSs have, in any case replicated the wording of corresponding IFRSs, reducing the differences between the two sets of standards significantly. Each of the current UK accounting standards are explained below

Discuss using named examples, the use of and applicability of Essay

Discuss using named examples, the use of and applicability of bio-indicator organisms in the environmental assessment of fres - Essay Example According to Durranti, a bio- indicator is defined as a plant or animal species whose presence or absence gives information on the state of a given environment (Chu, Chanb and Chow 2005). The Use and Applicability of Various Bio-Indicator Organisms in the Environmental Assessment of Freshwater and Marine Systems There exist several bio-indicators that have been applied to measure the health status of freshwater and marine environments. To begin with, Chin argues that by identifying the kind of animal species present in a given water body, biologists are able to analyze the quality of water in that water body (Chin 2006). For instance, the presence of many carnivore fish species might suggest a higher quality of water compared to a water body dominated primarily by omnivores. A healthy water body supports life for many micro-organisms that are predated upon by the carnivore fish. For many years, fish have been used to indicate the quality of water bodies. This has been accomplished th rough determining the kind of fish that live in a given water body, measuring alterations in fish species composition and species proportion (Jackson 2001). Changes in fish length and tropic level can as well be used in determining the health of aquatic environment. ... From the experiment, it was established that samples from the lake had a high number of comets and mainly in second and third classes. Thus the results suggested that Lake Igapo is an aquatic environment that was characterized by a high level of genotoxicity and other pollutants. In Izmir Bay of Mediterranean (in Western Turkey), fish are used to determine the level of water pollution in the sea (Gonenc 1999). Izmir is an industrial and commercial centre. The presence of metals such as lead and zinc in freshwater and marine environments can be indirectly measured using inorganic acids, such as sulphuric acid and hydrochloric acid (Turner and Tessier1995). These acids are applied on intestinal specimens of different fish species. If the above metals are present, the acids react with the specimens to form oxides. Bonnan notes that some aquatic pollutants might remain active for many years and through several generations. Examples include mutagenic and carcinogenic compounds (Farris, J. et al 1993). Genotoxicity biomarkers can be applied in sentry organisms to enhance the identification and assessment of mutagenic hazards and their sources. One of the most suitable methods of identifying the response of organisms to such contaminants is by use of micronucleus (MN) test. This can be used as an index of the total genetic damage of cells during the lifespan of an organism. Fish and bivalves have been the main target for such experiments. Gill and haemocyte cells are the commonly used tissues. Due to rising carbon dioxide concentration s in the 21 century, the acidity of sea water has increased as well. Consequently, global temperatures have been driven up, including

The More Convincing Theory Of Justice

The More Convincing Theory Of Justice Justice has always been a major subject for debates and exploration among philosophers and for centuries. Plato and Aristotle, the two most important philosophers of Western civilisation are the earliest to investigate different dimensions of justice and develope their own theories respectively. Before a closer examination of their concepts, one must first define the term. Justice is defined as just behaviour or treatment and the quality of being fair and reasonable.  [1]  In the following essay, both the Platonic and Aristotelian theory of justice in the state and individual will be discussed and their possible law will also be analysed to achieve an objective conclusion on whose theory is more convincing. Plato (427 BC-347 BC) is one of the founding figures of Western philosophy and is well-known for his work The Republic, in which he noted the qualities of an ideal state and a just individual by presenting his theory of justice through the words of Socrates. Platos aim of The Republic is to explain that we have to be just in all circumstances, for being just is always in our best interest. Through describing the perfectly functioning state, it is obvious that Plato supports the system of rigid social hierarchy. This is seen through his assertion that cooperation amongst citizens of different classes to serve the common good is the key to achieve a successful state and thus attain social justice. The wants of individuals are therefore fulfilled when each citizen performs their duty for which he or she is best suited, eventually bringing the greatest happiness for all its citizens. Moreover he views justice, wisdom, bravery and moderation as the four essential virtues that enable a cit y to flourish.. Plato opines that wise and rational citizens ought to be the rulers of the city. Whereas those who are strong, and therefore best at physically demanding activities, should make up the auxiliary class with the virtue of courage to defend the city against enemies. Those who are good at natural crafts such as: farming, trading, mining should have the virtue of moderation and exercise their duty to satiate the requirements of the society. Finally, in order to achieve social justice, each citizen has to carry out their own functions in the society and not to attempt in meddling with the work of another. On the other hand, justice of an individual according to Plato is achieved when each part of their soul performs its proper function, with the result that the individual attains psychological harmony.  [2]  This allows a person to be content and complete, without any desire to perform unjust actions. Aristotle (384 BC- 322BC), a student of Plato and one of the the founder of modern Western ideology, holds different views on the subject of justice. According to his famous work The Nicomachean Ethics, there are two distinct forms of justice lawfulness [universal justice] and equality [particular justice]. Aristotle argues that that laws, which include ethical virtue aim either at the common good of the state or those in authority, therefore, it promotes and protect happiness of the political community.  [3]  He further pointed out that in a correct constitution, justice promotes the common advantages of all citizens but in a deviant constitution, it only promotes advantages to oligarch and the wealthy ruling class. Equality, on the other hand, involves three specific forms of justice that affect common advantages of the society distributive, corrective and commutative justice. The first form of justice involves in distributing common assets in a just proportion among people i n accordance with their merits, while the second form amends any previous unjust transaction between citizens to restore fairness. Lastly, commutative justice is found in communities of exchange, where citizens transact in equal terms. In addition, Aristotle places a strong emphasis on the close connection between constitution and justice as he states all constitutions are a form of justice, for [a constitution is] a community, and everything common is established through justice.  [4]  According to his work The Politics, justice is being referred to as the communal virtue, which presents itself in the most perfect form of community, i.e. The political community. Justice in this sense is aimed at concerning the goods of others and is the most perfect form. Having explained both Platos and Aristotles respective theories of justice it is evident that Plato pursues the construction of a Utopian city state with emphasis on inner personal development as a contributing member of society, whereas the latter is more pragmatic and grounded in reality. Plato uses dialogues and point-counterpoints as argumentation to clarify his principle of justice in The Republic, yet, the definition of justice throughout the whole book is ambiguous as Plato never defines the term clearly. Therefore, while he stimulates readers thinking on what is just and unjust, it is Aristotle who elucidates how. Critics argue that Platos theory of justice has nothing to do with the ordinary understanding of the term, which is to act with some regard for the good of others. Rachel Singpurwalla substantiates this, asserting that Plato caanot assuage our worries about justice by giving an account of it that ignores this essential other regarding aspect of justice.  [5]  Moreover, Plato emphasized inner personal relations rather than interpersonal relations as he stated, its [justices] real concern is not with external actions, but with a mans inward self, his true concern and interest (Plato 161) .  [6]  In fact it is the connection with others in the society that defines the ordinary sense of justice. For that reason when comparing Platoà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s concept of justice with a typical understanding of it, the former only provides us a reason to have a just soul, but fails to address the reasons to give the good to others. Furthermore, Platos theory is self-contradictory. The aim of The Republic is to show that justice is always in our best interest. However, individuals with just and rational souls ought to be the Guardians in his ideal functioning society. These philosophers rule the city simply because it is their duty and it is just to do so. They must fully dedicate themselves, sacrificing personal ambitious, family life and personal properties to promote welfare of the state. In this context, it does seem that a just individual sacrifices his/her self-interest for the common good. On the basis of this, Plato failed to explain why people should be just as it is not always in our best interests, contradicting the purpose of writing his book. In Platos ideal state the submission and subordination of personal desire are seen as essential in the construction of a successful society. The interests and rights of the individual citizen are largely overlooked, especially the bottom of the social class and slaves. While in contemporary society, where we are taught that everyone is equal, Platos rigid social hierarchy system and the disregard of social rights may not be accepted by everyone. Platoà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s ideal social system is emblematic of low class mobility and overlooks the dissent that would be caused by keeping the lower classes and slaves in their position- with minimal prospects. Finally, Platos theory of justice is too idealistic and is almost inapplicable to modern society while the idea of the just individual is unattainable to many. If a theory was neither applicative nor achievable, then it is unconvincing for people to follow. In contrast, Aristotle approaches the subject of justice systematically and provides classification of his theory to help understanding his theory, although some argue that different people may have various interpretation of his specific forms of particular justice. For instance, people may disagree on the correct proportion when distributing common assets among social groups. This problem arises not because of Aristotles defective analysis of particular justice, but rather the different value inputs into the system. His theory of justice can also be applied to different classes in the society. The practice constitution and law provides a fair framework of interests and rights for individuals, as well as safeguards citizens basic rights and happiness. As a result, when comparing Platoà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s idealistic concept with Aristotles empirical model of justice, people will have more confidence in the latter, a society which bounded and safeguarded by just laws Essentially, it will be argue that Aristotles theory of justice is more convincing not only because it is applicable to every social class and the contemporary society, but most importantly, it allows citizens to pursue their values and realise their highest nature, providing them a higher degree of satisfaction and achieving a good life. Platos theory is therefore, comparatively philosophical and idealistic, neglecting the general interests and rights of citizens. (1450 words)

Raising Children in Live, Love and Dance by D.H. Lawrence :: essays research papers

People make the statement that they are living life to the fullest but what do they really mean? D.H. Lawrence states that life is magnificent during the here and now. He also infers that our flesh is ours but not forever and we should enjoy it with emotional and spiritual ecstasy. While all of this is true, one should take responsibilities very seriously in rearing children, tend to their physical state to insure health and still take time to stop and smell the flowers. Although child rearing can bring about a dance it also requires serious responsibility. Most children will move and wiggle to any rhythm. They live for a pattern and enjoyment and it is the parent’s duty to give them both. Kids of all ages need guidance of a parent for school studies, relationships and the ways of the world. At the same time a parent is fulfilling their obligations they must take time to play dress up, throw the baseball, bake cookies and enjoy the time they have with their children. Just as nature grows so do children and in a flash they are ready to leave the nest to embark on their own lives. In addition to rearing responsibilities one should care for their physical being also. Mr. Lawrence voices that our flesh is ours but only for a time and he is correct. Humans are not immortal and just as a flower wilts and dies so do they. Many people invest in money, property and items of monetary value when they should invest in their bodies. Protecting the skin from the sun, not smoking, not drinking and eating properly are all ways of extending the physical well being of one’s life. After all, a dance is not as sweet and taking pleasure in the world is not as fulfilling if sickness interferes. In addition to health, children and all the to-do’s in life it is important to sit back and take in one’s surroundings. People in today’s world live for their employment and never take in the natural beauties that surround them. Pondering on the wonders of the world such as the beautiful sun that rises and sets softens the soul. Enjoying a long walk on the beach with a gentle breeze crossing a cheek and the soft touch of the sand on one’s feet should be a mandatory requirement of life.

Governor Phillip Essay

In this essay, I would like to examine the respective educational theories of the two men: Professor Higgins Pygmalion and Governor Phillip Our Country’s Good. Both men believe in the process of amelioration: that is, both believe in the redemptive power of ‘fine language’; if people speak fine language, they will find themselves morally or socially improved. Both believe that people, who are born into the lower classes, are not doomed to live their lives at a disadvantage. Moreover, if given the opportunity to use the ‘divine gift of articulate speech’, then they can achieve a degree of upward mobility. I should like to look first at the relationship between Professor Higgins and Eliza in Pygmalion, which is set in an era of social mobility and depends for its effect upon the English class system. In particular, I would like to examine the idea that a person’s position in society can be accurately measured by her speech-style. Henry Higgins, a professor of linguistics, believes that Eliza Doolittle (‘draggletailed guttersnipe’) can be transformed into a ‘duchess. ‘ Higgins is a scientist conducting an experiment. He wants Eliza to talk genteelly. His precise ambition is to ‘pass that girl off as a duchess at an ambassador’s garden party’. Higgins is extremely selfish (‘What does it matter what becomes of you’) and professes not to be interested in Eliza’s personal progress at all, in fact only teaching her to win a bet between Pickering and himself: THE NOTE-TAKER (HIGGINS): Well, sir, in three months I could pass that girl off as a duchess at an ambassador’s garden party. PICKERING: I’ll say youre the greatest teacher alive if you make that good. I’ll bet you all the expenses of the experiment you cant do it. As this exchange shows, Pickering has just given Professor Higgins the incentive to teach Eliza. Higgins is very vain (‘I can place any man in London’) and is teaching Eliza to stop using cockney dialect: ‘Lisson Grove lingo’ such as ‘Garn! ‘ and ‘you ought to be stuffed with nails, you ought! ‘ She also uses double negatives in her speech: ‘I aint got no parents’ where, grammatically, it should be ‘I don’t have any parents. ‘ In Act Two, Eliza goes one step further by saying, ‘I dont want never to see him again I dont’ which is in fact a triple negative. During his ‘experiment in teaching’, Higgins encounters ‘the difficulty’ of getting Eliza to talk grammatically. Teaching her to pronounce the words properly is ‘easy’ enough, but teaching her to understand English grammar is more complicated. When she comes to Higgins, her grammar is atrocious (‘I wont stay here if I dont like’), for she is using adjectives instead of adverbs. However, she is aware of her social standing. Although she knows that she is not a lady (‘I couldnt sleep here, its too good for the likes of me’), she also knows that she is not a tramp and regularly states she is not a prostitute (‘Im a good girl I am’). This chorus is her motto and shows that she has a sense of decorum. In Act Three, about three months into the experiment, Eliza undertakes what we make call a half-term test. She goes to Mrs Higgins ‘at home day’. There, she does well in her greetings of Mrs Eynsford Hill and her daughter, Clara; her four syllables ‘how do you do? ‘ are said with ‘pedantic pronunciation and great beauty of tone’. Then, however, the topic of conversation begins to turn towards incongruous subjects: ‘My Aunt died of influenza, so they said†¦ but it is my belief they done her in’. Higgins explains away Eliza’s inappropriate remark by saying that it is the new ‘small talk’. Shortly afterwards, he gives the signal to Eliza that she should leave. When asked by Freddy if she is walking, she replies with the best remark in the play: ‘Walk! Not bloody likely. Im going in a taxi’. She departs, much to the shock of the genteel folk. The conflict in this exchange is between Eliza’s ‘perfectly elegant diction’ and the crude adjective that she uses. This example of ‘Lisson Grove lingo’ or ‘kerbstone English’, when spoken in an upper-class accent, sounds incongruous and creates uproarious laughter. When we next catch up with Eliza, she has made a successful transformation from a ‘flower girl†¦ as clean as she can afford to be’ to a ‘princess †¦ in opera cloak, evening dress, diamonds, fan, flowers and all accessories’. She is at her final test, an International party at ‘an Embassy’ in London. Neppomuck, Higgins’ first student, attends, working as an interpreter: ‘I speak 32 languages†¦ You place a man anywhere in London, I place any man in Europe’. The hostess of the party instructs Neppomuck to use his skills on Eliza: ‘I have found out all about her, she is a fraud’. As Higgins thinks that he has failed and it is all over, Neppomuck reveals: ‘She is of Hungarian origin and of Royal blood. She is a Princess! ‘ Higgins, as is shown, has succeeded in his mission to transform Eliza’s speech from that of a ‘common flower girl’ to that of an ‘aristocrat’. Later, when Eliza asks Pickering if she had won his bet, he replies: ‘Won it my dear, you have won it 10 times over’. This speech by Colonel Pickering makes Eliza feel successful and when, after the party, Higgins makes an entirely selfish analysis of the ‘ordeal’ through which Eliza has been going, (‘No more artificial duchesses. The whole thing has been simple purgatory’) she passes moral judgement on him (‘you selfish brute’). When we see Eliza at Mrs. Higgins’ house we are shown that neither Higgins nor Pickering has any concept of mental cruelty, for they think that the way they have treated Eliza (who is ‘naturally rather affectionate’) by ignoring her and saying how glad they are that it is all over, is perfectly acceptable. In Act Five, Eliza realises that her ‘real education’ is not in phonetics but in manners. Eliza explains how she acquired ‘self-respect’ and has ‘risen in the world’. Shaw then puts in her mouth a political speech critical of class-differences in England in 1916: ‘The difference between a lady and a flower girl is not how she behaves but how she’s treated’ This declaration brings us on to discussing Our Country’s Good and Governor Phillip. At the heart of Governor Phillip’s educational theory is the belief that, if the convicts are treated as talented individuals, they will acquire self-respect. Arthur Phillip has been made ‘governor-in-chief’ of a penal colony in 18th century Australia. The criminals have been transported – a form of punishment at that time – on a convict ship to Australia, which was the most frequent destination. Excluding the convicts, there are several other men, of various ranks, with Phillip. Among these are Captain Watkin Tench and Judge David Collins, both of whom lack sensitivity. Phillip is a humanitarian and thinks it unnecessary to ‘cross fifteen thousand miles of ocean to erect another Tyburn’? : that is, to go to the other side of the Earth to hang people who could have been hanged in Britain. Tench, on the other hand, thinks that the convicts ‘laugh at hangings’ and it is ‘their favourite form of entertainment’. Phillip wishes to be humane and considers lashing as an alternative, but because the punishment is ‘unobserved’, Collins deems it useless for it ‘will not serve as a sharp example’: that is, it will not deter the other convicts. Tench agrees with him by saying that ‘justice and humaneness have never gone hand in hand’. When the discussion turns to plays and preferred authors, Phillip has the idea of the convicts putting on a play ‘for the good of the colony’. This is our first notion of the differences between Governor Phillip and Professor Higgins; Higgins is teaching Eliza for his own ‘good’, to improve his reputation, not for her benefit nor ‘our country’s good’. The only play they have is George Farquhar’s The Recruiting Officer (1706), which is a Restoration comedy. In Act One Scene Five, Phillip asks Second Lieutenant Ralph Clark to organise the play. He doesn’t really want to do it and to begin with is not very enthusiastic, but he is hopeful of promotion and so does it to please the Governor. He hears that a convict called Mary Brenham can read and write, so he roots her out. She is with her friend, Dabby Bryant, when he comes to talk to her. When he asks her questions to discover if she can read and write, Dabby interrupts and tells him: ‘She used to read to us on the ship. We loved it. ‘ This disclosure reveals Mary’s human potential; it reveals also that some convicts are sensitive to those who have been desensitised through brutal treatment. When Dabby says, ‘Mary wants to be in your play’, she is telling us that Mary wants something to look forward to, something to anticipate. When Ralph Clark starts reading some lines with her from the play, she reads the line: ‘Whilst there is life, there is hope’ This is a perfect example of a syntactically balanced ‘sentiment’. This proverbial saying comments exquisitely on their situation within the colony. In Act One Scene Six, ‘The Authorities Discuss the Merits of the Theatre’, Major Robbie Ross shows his contempt for the play (‘we’ll all be struck with stricturing starvation – and you – you – a play! ‘) Ross is a reactionary figure; he adopts a hostile manner towards the idea that the convicts may be capable of ‘sentiment’ and rehabilitation. He believes that they are incorrigible, beyond redemption; he has no confidence in the redemptive power of Farquhar’s language. Ross wastes no opportunity to vituperate against the convicts (‘vice ridden vermin! ‘), especially the women, whom he considers lower forms of life (‘Filthy, thieving, lying whores’). He scoffs at the fact that they are allowed to perform a play of ‘fine language, sentiment’ (‘Plays! ‘). In the same scene as Ross’ accusations, we find that these are actually civilised men: ‘The sky of this Southern Hemisphere is full of wonders. Have you looked at the constellations? ‘ Astronomy seems to be a reasonably intelligent pursuit. Phillip now shows his enlightened position– ‘We are indeed here to supervise the convicts who are already being punished by their long exile. Surely they can also be reformed? ‘

All The King’s Men: Analysis of the Cass Mastern Passage

All the King’s Men, by Robert Penn Warren is a novel of historical fiction. It is loosely based on the life of Governor Huey Long, who served as governor of Louisiana from nineteen twenty-eight until nineteen thirty-two and United States Senator from nineteen thirty-two until nineteen thirty-five when he was assassinated. Willie Stark, the protagonist and obviously the thinly disguised character of Governor Long even though Warren denied it, is an interesting character, but there is a framed story in Chapter Four that is intriguing of Cass Mastern that diverts from the any thing having to do with Willie Stark. The narrator of All The King’s Men, Jack Burden, is commanded by Stark to dig up dirt on a much loved man in Burden’s life. It is then that he remembers the writing of his dissertation of papers that were his father’s uncle, Cass Mastern. Mastern was a student at the University of Transylvania in Lexington, Kentucky during the eighteen fifties. He was funded by his older brother, Gilbert, a wealthy planter. Jefferson Davis, a neighbor of Gilbert, had sent letters ahead of Cass recommending him to a respectable couple, Duncan and Annabelle Trice. Duncan was a young banker in Lexington and he and Cass quickly become close friends. Duncan was completely devoted to his wife and assumed that she was equally devoted to him. However, Cass and Annabelle Trice begin an affair that would change the course of life for all involved. The affair was passionate and was aided by Annabelle’s half-sister. Duncan was out of town on business frequently which gave the lovers the house when he was away. Cass and Annabelle felt that they were safe in their romantic fun, but one day Duncan shoots himself in his library. He had staged it to look as if it had been an accident. Duncan knew both parties well enough to know that the guilt of their secret would destroy their worlds as they had destroyed his. After the suicide was discovered, Annabelle decided to go to bed. When her servant, Phebe, turned down her bed for her, there was Duncan’s wedding ring. Annabelle immediately knew that he had found out about the affair. Phebe knew as well. After Duncan’s funeral, Annabelle meets Cass in the She tells him of the details of the event and Cass is hit with what he has done to his friend. Because Phebe knows about the wedding ring, Annabelle sells her in Paducha, Kentucky to be taken to New Orleans. It would be a bitter life for Phebe once she was in the Deep South. Cass was overcome with guilt and grief for the consequences of his frivolity. Cass searches in vain for Phebe while hoping to purchase her and bring her back to Lexington. His grief overpowers him at the failure to restore her with her family and the life where she had grown accustomed that he joined the Confederate Army. It was there he was killed and he pays for his sins with his life. Jack Burden gives up working on his dissertation because he cannot understand the actions of Cass. It may seem that the Cass Mastern passage is a random story added to the novel for no reason. However, it has several purposes. It is the first glimpse that is seen into Jack Burden’s sense of guilt. He has also allowed himself to be drawn into a political machine that will destroy the life of someone dear to him. The fact that he has no connection with Cass Mastern’s guilt is foreshadowing. One can only hope that by the end of the novel, Jack’s character will grow to feel one of the most common of human emotions. The story of Cass Masten is parallel to Jack Burden. He will grasp in the end, that there are consequences for an individual’s actions even if that individual is convinced that he/she is doing it for the right purpose. He learns that people are not machines and cannot be turned on or off at will. Guilt will haunt an individual for the rest of his/her life just as Cass Mastern discovered.

The Story of Yingying features Essay Example

The Story of Yingying features Essay Example The Story of Yingying features Paper The Story of Yingying features Paper The Story of Yingying features two characters who approach their relationship from different moral perspectives. The two live in an ancient Chinese world in which complexities attend their individual stations in different ways that conspire to keep them apart. Zhang is a scholar who has little money but who holds the promise of becoming distinguished in his academic pursuits. Yingying, by contrast, is an aristocrat whose parents have already drafted her future as it regards whom she will marry. The circumstances under which they meet merely complicate the aspect of reality. Close attention to the action of the text will clearly demonstrate, however, that they also serve to reveal the true characters of each of the lovers and the depth to which their affections run. For though their romance’s end might have been socially inevitable and might have been the force behind the moral dilemmas they face, the two characters differ at the end in their consideration for each other. Zhang proves himself to be a profligate who has falsely won the affection of Yingying and broken her heart. Yingying, on the other hand, demonstrates constancy in her affections for Zhang. Therefore, while Zhang belies his true intentions and debases his nobility, Yingying distinguishes herself as a paragon of true fidelity. The character of Zhang the scholar might be seen as enigmatic from the beginning. Several considerations make it necessary for the reader to question his actions as soon as the story starts. He is introduced as a focused individual- a scholar who has through intense study prepared himself for the imperial examinations. Viewing this demonstration by Zhang of his (apparent) academic dedication, the reader feels a level of respect for the young man who seems determined to distinguish himself by furthering his studies. However, when he falls precipitately in love with Yingying upon first seeing her, the reader is inclined to become suspect of the intentions of a man who would fall so quickly. Zhang has, after all, seen only Yingying’s face and body; he has not had occasion to study her character. His amazement at seeing her announces two possibilities about him. The first possibility is that perhaps he has not been as exposed to the world as the reader has once believed. It is, of course, necessary to keep in mind the context of the situation. As a male youth of that era in China, Zhang may have been traditionally kept away from beautiful women of court. He may also have lacked opportunity, by virtue of his station, to be in the presence of a young woman of cultured upbringing and who possesses such physical enhancements to her natural beauty. Rather, he may have been privy only to the raw (and probably debased) femininity of the common servant girl- or perhaps he (as a scholar) had been kept away from women altogether. These scenarios are all indicative of innocence on the part of Zhang, and therefore his reaction to Yingying might be seen not as mere lechery but a true and flattering response to the sight of a well-groomed and naturally beautiful young woman. His character, in this light, remains noble. However, the second possibility is that, perhaps as a man of the world, Zhang has been exposed to the sights of beautiful women and knows the physical pleasures that might be had in the company of one. His reaction to her beauty in such a case might be seen as an ignoble act that causes his mind to conjure ways of defiling this woman. Jumping forward a bit in the story (to the scene in which Zheng is about to leave for his examination) hints that such behavior might even be tacitly expected of men within the period and in that land. Yingying, who suspects that Zheng is about to leave her forever, says to him, â€Å"To seduce someone and then abandon her is perfectly natural, and it would be presumptuous of me to resent it. It would be an act of charity on your part if, having first seduced me, you were to go through with it and fulfill your oath of lifelong devotion† (Zhen, 1978). This gives credence to an idea that Zhang might very well have been aware that such actions are expected, and had been planning from the beginning merely to seduce Yingying with promises and leave her.