Normative approach and positive approach Essay Example | Topics and Well Written Essays - 2000 words

Normative approach and positive approach - Essay Example Among various source of income, business needs to maintain everyday transactions, this are known as accounting methods. Accounting theory can be defined as the study, which helps to examine the methodologies of the assumptions, with their frame work in financial accounting principles. By the study on accounting theory helps to understand the review the historical foundations of the accounting practises and the way by which the verification on accounting practises is made and report to the relating regulatory framework which governs the financial statement and also the financial reporting (Evans, 2009, p.67). We also can say that a set of concepts which are interrelated, or descriptions or intensions which help to create a reasonable analysis on the incidents by identifying the relations among the variables that can be described as accounting theory. There is no single proper theory in financial accounting which may govern the process of accounting accurately (Belkaoui, 2004 p.125). T here are differences in approaches, opinions, and values in accounting practise. In the year 2005 Deegan and Unerman stated that to understand the accounting theory a proper methodology is needed to justify the process (Most, 1977, p.56). Nowadays both economics as well as businesses are continuously evolving. Accounting theory is also changing with business and economy. ... For the development of accounting theory several approaches have been made within the last two decades, among which are descriptive, normative, positive, decision making, empirical and welfare ones. However here we concentrate on positive approach and normative approach. Normative theory A normative theory can be defined as a theory, which does not depend on observations, but on the process by which it should be done. According to most of the researchers several different approaches are used in this theory to find a correct opinion about accounting. The formula is used in this method to find out the value what income is based on and not depend on cost. Here the opinions of the theorists are depending upon deductive logic, subjective opinion and inductive methods. On base upon this theory all the other theories are standardized. The other theories tend to give conclusion that some of the accounting rules are better or worse than the others. The normative theories generally depend upon the anecdotal evidence which may not pass the test of academic rigor (Porwal, 2001, p.245). On depending on the personal outlooks, consequent reasoning, and by using of elementary reasoning it aims to approve that there are several accounting practices which are better than others. It helps to understand what ought to be rather than what it actually is. In the part of theory construction the normative approach is likely to depend on the future related answer rather than on its present. That is like here we can find the answer of â€Å"what should be† rather than â€Å"what it is†. According to this theory, the theories will be more feasible and desirable, which does not depend upon the current

Stakeholders In Planning Of Change

Stakeholders In Planning Of Change Prior to implementing a companywide change, it is important to get stakeholders on board. Organisations take their stakeholders into confidence, just to ensure the smooth transition, since they are the one who will be affected by the change. For an organisation stakeholder can be its employees, customers, suppliers, shareholders, managers, government, local community, creditors etc. n order to achieve this goal, stakeholder analyses are carried out. Stakeholder Analysis The process of identifying those who will be affected by the actions of organisation. It also enables the managers to analyze the attitudes of stakeholders towards the change. In order to carry out these analysis, following steps are taken: Identify the stakeholders in stakeholder analysis the first step is to come up with the list of any who will be affected by the organisational actions, this can include an individual, a group or an organisation. The possible stakeholders for Gill Construction can be: new Managing Director previous MD senior managers suppliers lenders / banks customers public future recruits, environment protection groups regulatory bodies Prioritize your stakeholders For organisations the list of stakeholders can be very long, in one case of university 20,000 stakeholders were identified. This doesnt mean that everyone is very important to the organisation. Hence the next step in stakeholder analysis is to prioritize stakeholders. This can be done using Power / Interest Grid. Using this grid, Gill construction can identify their key stakeholders, which can be: new Managing Director senior managers suppliers lenders / banks customers public environment protection groups and regulatory bodies existing workforce Understand Your Key Stakeholders this is the last step in stakeholder analysis. It focuses on understanding the key stakeholders, and defines the way they will be affected. It also highlights the interests stakeholders have with the organisation. It answers the following question: What financial or emotional interest do they have in the outcome of change? Is it positive or negative? What motivates them? What information do they want? How do they want to receive information? What is the best way of communicating with them? What is their current opinion? Is it based on good information? Who influences their opinions generally? Do some of these influencers therefore become important stakeholders in their own right? If they are not likely to be positive, what will win them around to support change? How to manage their opposition How they can influence others by their opinion? Convergence and Divergence Another model adopted by management gurus to analyze the stakeholders. It enables the managers to identify the factors which are opposing the stakeholders and which are supporting it. Divergence analysis of the factors which are opposing the change for stakeholders. The first step is to identify the basic change factors which are causing the opposition, these can be beliefs, values, and goals associated with the stake holders. Managers need to answers like What are their beliefs about change and which have led them to oppose it? What are the values being transgressed by change actions? Are their stress values being triggered? How is the change affecting their career social goals? Managers also need into their perception of the change, analyzing this can give them huge edge converting their opposition. They need to answer questions like What do they think about change? What do they think will happen? How do they look at other stakeholders? Convergence elements which are supporting the change. It is much focused on those who oppose the change. Managers need to understand who they are dealing with, what they are capabable how and how they can affect them. For-example A regulatory body or HSE will have permission to shut down the work in progress if they find anything in violation of the laws. Also in case of Supply chain, they may also ruin their relationship with the supplier. Banks and Lenders will have their leverage over the organisation since a loan was taken for the purchase of new machinery. Managers need to look into the following cases: How the stakeholder will be managed? Do they need any leadership or they will just follow? What made them follow the leadership How will they support the change? How prepared are they for the change? Evaluate the systems used to involve stakeholders in the planning of change Stakeholders Circle: A tool designed to gain stakeholder commitment and involve the key stakeholders in developing a change management strategy. This cycle has six steps and also known as Six Steps Stakeholders Cycle Identify the stakeholders The first step is to identify the key stakeholders, which can influence and have interest within the organisation. Prioritize the stake holders Managers need to identify the key stakeholder using the Power-Interest Grid. For Gill Construction these key stakeholders are : MD Employees Management Customers Suppliers Regulatory Bodies Map the Profile next step is to map the profile, how will they be affected, what is in the change for them, how they can be supported, what kind of support we can get from them, what are their culture and values. All the questions will be answered at this point Engagement strategy At this point a managers need to decide how they are going to address the issues of stakeholders in order to gain their commitment and support. New MD of Gill Construction need to hold a meeting with management of the company. Clearly define what He wants to achieve and what his goals are. Since his goal is to improve the quality of the work done and also expand the business. It will be then the job of Management to directly contact their respective staff members and explain the situation to them. Ideas for improvement will be taken. Meeting and Presentations will be held with suppliers and explain your objective to them. Also Management will seek advice from regulatory bodies to assists them in improving the H S at workplace. Banks and Lenders will also be taken into confidence. A clear business plan will be presented to them. Optimise their Support next step in this cycle is to optimise the support from stakeholders. Managers need to be very clear and specific about their objective to the stakeholder and try to get most out of them. They need to keep good relationships with their lenders/ banks and suppliers. Monitor the last and final stage is to monitor the strategy. They need to keep going back to their stakeholders and ensure their support is still with them. If they have any kind of doubts they need to clear them out. Develop a change management strategy with stakeholders A strategy will be formed which will help management at Gill Construction to gain commitment from their stakeholders. A general change management strategy involves three steps: Situational awareness before a companywide change is implemented, everyone will be made aware of the change and what is going to happen in result of this change. A vision will be created Stakeholders will be informed that how this will effect. Suppliers will be notified about what will be expected of them. Employees will be taken into confidence to avoid panic. Supporting structures second step is to structure teams and sponsor coalition. They will be debriefed about who is going to do what. If they will be let go off, they will be informed at this stage. They will be informed that they need to trained to operate the new machinery. Bank or Lender will be informed about new purchases and equipment. New policy about H S will be sent to HSE and they will be informed about it. Suppliers will be contacted and new terms regarding JIT will be set, also material price will be revisited. Strategy analysis this stage involves risk analysis to be carried out. what degree of risk is involved in this change. What will happen if this strategy fails. In case there is no progress even after this change, what will we do, what if lenders refuse to pass a load. In case of resistance from stakeholders a resistance to change strategy will be required. Management will give their best to negotiate on good terms with the suppliers and use the bargaining power. Management also need to convince the bank and lenders to pass the load and take them into confidence. Create a strategy for managing resistance to change It is in human nature that whenever they are asked to move out of their comfort zone or change, they resist it. When organisations go under change it is very obvious that stakeholders will be afraid of its outcome. Hence it is very important to manage this resistance because this resistance can raise the risk factor during the change or transition process. Passive versus Active Resistance A framework adopted from Active Passive Being critical Agreeing verbally but not following through Ridiculing failing to implement change Appealing to fear Procrastinating or dragging one feet Using facts selectively Feigning ignorance Blaming or accusing Withholding information, suggestion, help or support Intimidating or threatening Standing by or allowing change to fail Manipulating Blocking Starting rumours Arguing Managing Resistance Before a change is implemented it is very important for managers to either eliminate resistance completely or bring it down to a very lower level such that it has a very minor effect. There can be number of ways for managing this resistance. Some of the ways adopted by Gill Construction can be: Communication everyone within the organisation should be made aware of the situation. Managers need to communicate openly with all the stakeholders and discuss the issues with them. Even if they are supporting the change management need to check with them back to back to ensure the full commitment. Management need to hold meetings, brainstorming session with the staff and communicate with them. Suggestions will be taken from the staff and their participation will be encouraged. Training staff will be provided with appropriate training to build up their skills so that they can operate the new machinery. This will help to eliminate the resistance put up by the operational workforce. Also work-shops will be held with other staff to ensure that they are not left behind. They will be provided with the information and steps involved in this transition will be explained to them. Feedback Taking feedback or suggestions from the stakeholders is always the best way to gain their commitment. This shows to them that management is still listening to them and they hold a value to them. Taking feedback about the training is also good to monitor the staff performance. Develop appropriate models for change In the current scenario, Gill Construction has newly appointed Managing Director, who is not very happy with the current operational situation of the organization .He wants to improve the internal situation of the organization as well as the product quality. In past there were a lot of incidents related to poor health and safety at work place, this was due to the fact that no one was following the policy. Also there were cases of project being delayed due to the lack of appropriate equipment and machinery. Since the management decided to go under a change they have faced a heavy resistance from Suppliers, and employees. Also there were concerns over H S policy. The appropriate change management model for Gill construction would be ADKAR model by Prosci. Awareness Management need to create awareness among all the stakeholders and communicate the vision to them clearly, this will help to get them on board. Meeting will be held with suppliers and explain to them about the Just in Time approach for the material in order to avoid storage costs and material wastage. Employees will be explained that what will be expected of them. They will be informed about the new machinery and equipment and their usage. They will also be debriefed about following H S policies or they will face fine. Desire next step is to get feedback from the stakeholders and see what they desire. Full stakeholder participation will be encouraged. They will also monitor the desire for the stakeholders to change. This will be done using meeting and brainstorming sessions Knowledge next step is to educate and train the staff. This will help to motivate the work force and gain their trust. A list will be made regarding the skills and knowledge needed to support the change. If the supplier can provide the stuff on time. Ability even if the stakeholders have the skills and knowledge to support the change but do they have the ability to support it. For-example Supplier has the complete knowledge of JIT and has skilled work force but do not have enough sources or ability to carry it out. Same is the case with employees they might have skills to operate the machinery but they might not have ability to work at a certain place Reinforcement the last step is to reinforce the sources to retain change. Training should be provided to the staff to motivate them and make them feel empower. Also managers need to look if the current supplier cannot agree on the new terms than a new supplier might be required. Plan to implement a model for change Organizational Development A companywide effort to increase organizations effectiveness. It focuses to change the beliefs, attitudes, values, and structure of the organization, so that it can adopt the change e.g. technological or new market or competitor. OD involves process re-engineering and system re-structuring within the organization to increase the effectiveness. Business Process Re-engineering- the complete rethinking, redesigning and reengineering of the business process. The process of material delivery or supply chain will be redesigned. Supplier will be asked to adopt the JIT approach and supply the material at right time. The material will be kept in very low quantity, and if there is need of more material Mangers have to inform supplier prior to 3-days. They will demand for more stock when they have 20% of the stock left. Also Management will adopt a strict approach towards H S policies at work place. If anyone found in violation of these policies will be heavily fined. Customers will be in direct contact with the Project Manager and everything will be done through him. Project Manager will discuss the issues with senior management on weekly basis. Push-Pull Strategy In the current system, organization is following the Push Strategy, which means the stock is Supplier driven. The demand for material is sent to the supplier and it is then delivered but it is resulting in overstocking and in some cases delays which is unacceptable. Hence a new strategy is required, which will be Pull based supply chain. In this strategy the order is placed by the organization in the required quantity, and supplier has to deliver that on time. This will be a mix of Push and Pull. The demand will be given by Gill Construction when the stock reached the 20% mark, and then supplier will be required to deliver the material as demanded. Develop appropriate measures to monitor progress Once the change implementation strategy is planned, the next step is to put appropriate measures in place which will monitor the performance. This can be achieved with the use of following: Goal-based evaluation the aim of this evaluation is to monitor the performance of change and see if the desired goals have been achieved, this involves: Formulating clear goals, what we wanted to achieve. The goal was to improve the operational quality and supply chain. The next step is to align the organizational goals with the change goals. Gill Construction aim is to provide quality service to the client and gaining customer satisfaction, that will be aligned with the goals for change, the change was required to improve supply chain, and also service quality by using new equipment. Next step is to recognize if we have achieved our goals. The effectiveness of supply chain can be checked by measuring waste levels. Also work force commitment can be seen by appraisals and the percentage of accidents at work place. Process-based evaluation it is another tool which measures the effectiveness on the basis of process performance. This checks if the process redesigning has improved the service quality. It will focus on the supply chain process and see if the process has shown its effectiveness. Are the stakeholders happy with the process. The new process for customers to be in direct contact with project manager and not with head office, is it really helping customers or not. Feedback can be taken at this point, which can assists the managers in monitoring the situation.

Existing Global Institutions and their problems :: Essays Papers

Existing Global Institutions and their problems In an increasingly connected and interdependent world, global institutions play an important role in promoting stability and guiding developing countries towards becoming market economies. This process and the importance of this role was never more clear than during the 1990s. In Eastern Europe, a host of new countries appeared on the world map franticly began running towards capitalism and prosperity. The premier international institution, the International Monetary Fund, was given the difficult task of crediting emerging economies and providing the western know-how to build strong market economies. Alas, in many cases, it failed. Possibly, the most tragic example was that of Russia. Some argue that the fund had modest desings and was fundamentally uncapable of this great project. This essay will explore why the fund failed, how its decisions were made, and what must be done in an ideal institution that would be able to accomplish the task. Currently, or over the last decade, the fund was in a peculiar situation. It essentially gave loans to countries that were politically important to the west, such as Russia and Brazil, repeatedly bailing them out of crises which their poor policies led it to. The fund also prescribed certain reforms and policies that should improve the economy over the long tuerm. Unfortunately, these recommendations were all too often either incorrect, as in Asia, or were ignored altogether, as in Russia. The reason is the simple moral hazard. There was no real reason to comply and change inside, when a state knew that they will be given the loan anyway, for the west had political reasons such as the fear that the country will renounce democracy and the like. It is important to refute the illusion early on that the IMF was truly international or independent body. It was, and is massively underfunded ant the result is that its directors have to ask the US treasury department for funds, giving the bosses of the treasury such as Robert Rubin and Larry Summers immense influence over the fund's policies. Therefore, while the fund essentially promoted policies of the American government, or the "Washington concensus", it was often used as a scapegoat. Whenever something was wrong, such as a crisis precipitating due to poor and not peer-accepted recommendations, as was the case in Asia in 1998, few blamed the department of the Treasury of the Clinton administration. Problems were attributed to the fund, which is labeled as international, and to such mysterious and ill-understood phenomena such as globalization.

The Link Between Shamanism and Schizophrenia

We have no tradition of shamanism; modern day society is terrified of madness because the western mind is a house of cards, and the people who built that house of cards know that it is a house of cards. We have a great phobia about the mind and hesitate when first principles are questioned, Rarer than corpses are the untreated mad and this is because we cant come to terms with it. As Terence McKenna says in a lecture on this subject: â€Å"a shaman is someone who swims in the same motion as a schizophrenic but the shaman has thousands and thousands of years of sanctioned technique and tradition to draw upon†¦Ã¢â‚¬  in a tribe if a child shows ‘schizophrenic’ tendencies they are immediately drawn away from society (but not rejected) and put under the care and tutelage of master shamans who will teach the child how to heal and enlighten the masses, in western society if someone is classified as a schizophrenic they are drawn out of society and told not necessarily verbally that they don’t fit in and are not of equal worth to the rest of society, they are locked up in asylums, equal to prisoners and numbed with drugs, this treatment makes schizophrenia incurable, Terence McKenna says in the same lecture â€Å"If you’ve ever bin in a mad house then you know that it is an environment calculated to make you crazy and keep you crazy †¦Ã¢â‚¬  . Culture is everywhere, it tells people what to do, what to believe and who they are. Culture embeds notions deeply inside people to the point where they are unaware of their presence these preconceived cultural notions dictate human life Culture determines who is going to be at the top of society and who is going to be at the bottom of society. The building blocks that make up a culture in turn make up weather someone is a schizophrenic or a shaman, for instance the Yanomamo people who live in the Amazon rainforest are a shamanic community, and their cultural building blocks are vastly different to those of New York City and it is because of these cultural building blocks that there are shamans in the Yanomamo culture and no schizophrenics, just like there are schizophrenics in New York City (western culture) and no shamans. This is due to the different cultures attitudes towards god, humanity and the earth. If you took a newly born baby who had a genetic predisposition towards Schizophrenia and dropped him off in the Amazon Rainforest, he would surely become a shaman. If you took a newly born baby who is from a long line of shamans and dropped him off in New York City, he would surely become a schizophrenic. Take away their culture and schizophrenics and shamans practically are one in the same. So far through researching the topic I have found that there is a startling resemblance between schizophrenic and shamanic tendencies. Both shamans and schizophrenics experience hallucinations and become very introverted and withdraw from ordinary realities. From the moment a person becomes schizophrenic or shamanic they are in a constant psychedelic state and perceive the world in a completely different way to normal people. What is different between schizophrenics and shamans is how that psychedelic potential manifests and conditions itself. For a schizophrenic the conditioning takes place the moment he/she is born, the schizophrenic experiences and neutral stimulus, ordinary reality, this then elicits an unconditioned response, ordinary perception, but as the child grows up he/she is subjected to a new unconditioned stimulus, culture, when this new unconditioned stimulus is repetitively paired with the neutral stimulus, ordinary reality, Eventually the neutral stimulus, ordinary reality, becomes a conditioned stimulus and begins to elicit a conditioned response, non ordinary perception which in turn makes the schizophrenics perception psychedelic. In a sense, this psychedelic state of perception is permanent, for the schizophrenic is most likely always going to be a member of his original culture. Only through the external manipulation of the taking of antipsychotic drugs can the schizophrenic come out of the permanent psychedelic state that he/she is in. the shaman is conditioned in a similar way When a shaman is born, the Conditioning process takes place. A neutral stimulus, ordinary reality, elicits an unconditioned response, ordinary perception. Eventually, when the shaman begins his rigorous training, he takes a powerful psychedelic, an unconditioned stimulus. This unconditioned stimulus, a powerful psychedelic, elicits an unconditioned response, non-ordinary perception. Eventually, The neutral stimulus, ordinary reality, becomes a conditioned stimulus and begins to elicit a conditioned response, non-ordinary perception . Thus, the shaman’s perception is made psychedelic. This psychedelic state is permanent, for a powerful psychological agent, such as a psychedelic substance, changes you forever. Counter-conditioning a psychedelic experience is extremely difficult. It may happen, however. The sychedelic substance that the shaman takes reinforces his mind to perceive the Psychedelic and the culture that the schizophrenic grows up in reinforce his mind to perceive the psychedelic. If the shaman stopped taking his psychedelics, and if the schizophrenic started taking his anti-psychotics, then their state of mind would change, and this change is solely a somewhat controllable change. Therefore, the schizophrenic, like the shaman, takes a substance in order to transcend, and this substance is culture, a psychedelic. The shaman’s act of taking a psychedelic and the schizophrenic’s act of taking a psychedelic is a somewhat controllable act. Shamans and schizophrenics both experience religion . Although schizophrenia is not seen as a religion unlike shamanism, many schizophrenics when experiencing delusions and hallucinations said is was a spiritual and religious experience which can be both positive and negative, sometimes their religious beliefs and faith can strengthen and comfort them, other schizophrenics can be rejected and contradicted by their faith because the delusions and hallucinations they have may challenge their beliefs, when this occurs schizophrenia itself sort of turns itself into a religion different from mainstream ones. Schizophrenics interpret a certain stimulus, the archetype of religion, in ways that don’t correspond with the accepted norm of their culture or rather the accepted religions of their culture. Shamans also interpret the archetype of religion but in ways that are accepted by their culture and religion. Shamans are accepted by their society where as schizophrenics are not.

Article and lyrics comparison Essay

The songs â€Å"Have you Forgotten† by Darryl Worley, and â€Å"Where have all the flowers gone? † by Pete Seeger are two songs that both deliver strong messages regarding two different wars. â€Å"Have you Forgotten? † which is a song composed to convey emotions regarding the war in Iraq delivers messages that are meant to sway people to hate war. It describes the war and all its horrors by questioning if people have in fact forgotten what it is like to be in a war and so have become indifferent of the one that was currently being fought. â€Å"Where have all the flowers gone? † on the other hand, which is written during the period of the Vietnam war is another song written as a series of progressive questions terminating in the sad reality that the war in Vietnam had caused so many deaths. While the song does not in any way specify whose death had been more deserved or valued in the Vietnam War, it proceeds to question these deaths in an attempt to question the war itself. In an article, John Pareles describes that, â€Å"Songs that touched on the war in 2006 were suffused with the mournful and resentful knowledge† (2010) This is quite obvious in the song by Worley, for instance, in the lines from the chorus, â€Å"Have you forgotten, how it felt that day? / To see your homeland under fire/†¦And you say we shouldn’t worry bout Bin Laden†¦Ã¢â‚¬  (7-8, 12) the song seems to be didactic and even moralizing in its approach and its perception of how people perceived the war. These lines, in relation to what Pareles describes, are in fact resentful in that they express how people are indifferent about this particular war. In addition, Pareles (2010) also states that, â€Å"Immediate responses to 9/11 and to the invasion of Iraq arrived along familiar lines. There was anger and saber-rattling at first†. This expresses how the emotions had died down when the war had began to drone on. There was only the desired response initially which eventually died down. Hence, Morley’s song very accurately describes this indifference by questioning America about its stand on the war and how America can seemingly be uncaring of what was going on. So, in the last few lines of the song, one finds, â€Å"Have you forgotten / About our Pentagon / All the loved ones that we lost / And those left to carry on† (27-30) as the song shifts from being fierily questioning of the objectives for and reactions to the war to being deeply emotional, appealing to the better judgment of the listeners as if pleading that everybody be more reactive because the war was not just any kind of war, but it was something that took away so much from those who were in it. Songs during the Vietnam War were equally as questioning, perhaps because that particular also had grey areas when it came to the goals and objectives of the battle. â€Å"In 1963 musicians began directly questioning the Vietnam War. † (Anderson) and so, in the song â€Å"Where have all the flowers gone? † by Seeger, this questioning tone is also employed. However, noticeably in the song, as it progresses, the repeated lines go from questioning where the flowers are to where the graves are; (1-40) looking at each of the stanzas, however, the more interesting recurring line is â€Å"When will they ever learn? † (7-8, 15-16, 23-24, 31-32, 39-40) which serves the same function as the ‘Have you forgotten’ theme of the earlier song. So, in effect, this song by Seeger not only questions but also admonishes the listeners, perhaps because, â€Å"†Their music stated traditional folk themes, ones which were being voiced in the current civil rights crusade: justice, peace, and brotherly love. † (Anderson) Looking at these two songs side by side one can easily conclude that while both were about different wars at different periods the main message delivered is don’t people ever get tired of wars albeit the painful and agonizing effects of these exercises? So, if war songs are to be evaluated according to these two songs which are separated by decades in between, the sentiment of people when it comes to war has not changed significantly which is probably due largely to the reality that nobody wants wars regardless of the reasons. So, while both of the songs question the audience or the listeners, the questions in both songs are meant to indirectly remind the listener of the horrors of war and to admonish and enjoin the listener to remain faithful to the precepts of peace, justice and love while actively protesting whatever justifications the government makes for conducting these bloody exercises. Works Cited Anderson, Terry. â€Å"American Popular Music and the War in Vietnam. † (): 51-65. Print. Pareles, John. â€Å"Pop Music and the War: The Sound of Resignation. † New York Times. N. p. , 2 Jan. 2007. Web. 15 July 2010. . Seeger, Pete. â€Å"Where Have all the Flowers Gone. † arlo. net. N. p. , 2003. Web. 15 July 2010. . Worley, Darryl. â€Å"Have you Forgotten?. † Lyrics007. N. p. , 2007. Web. 15 July 2010. .