http://www.informationbible.com/profile-35671/john-mcgill N/A http://www.informationbible.com/article-contributions-of-comte-to-sociology-190618.html Wed, 18 Apr 2012 13:00:00 GMT Comte gave to sociology’ its name and laid its foundation so that it could develop into an independent and a separate science. http://www.informationbible.com/article-sociology-of-occupations-190694.html Wed, 18 Apr 2012 13:00:00 GMT Sociology of Occupations’ is one of the new branches of sociology. It deals with the problem of examining how the occupational structure and particular occupations... http://www.informationbible.com/article-emergence-of-social-sciences-190575.html Wed, 18 Apr 2012 13:00:00 GMT The beginning of the tradition of social sciences has been one of the major developments of the 19th century. http://www.informationbible.com/article-value-of-urban-sociology-190723.html Wed, 18 Apr 2012 13:00:00 GMT The value of urban sociology is widely recognized today. The process of urbanization has been greatly hastened in advanced countries due to industrialization and technological changes. http://www.informationbible.com/article-definition-of-sociology-190646.html Wed, 18 Apr 2012 13:00:00 GMT ‘Sociology’ which had once been treated as social philosophy, or the philosophy of history, emerged as an independent social science in the 19th century. http://www.informationbible.com/article-contributions-of-emile-durkheim-to-sociology-190631.html Wed, 18 Apr 2012 13:00:00 GMT Prof Durkheim, the French thinker, like Spencer, considered societies as such to be important units of sociological analysis. http://www.informationbible.com/article-intellectual-and-philosophical-tendencies-190580.html Wed, 18 Apr 2012 13:00:00 GMT The twin revolutions, [the French Revolution and the Industrial Revolution of Britain] that took place in the 18th century in-Europe let loose a new intellectual and philosophical wave. http://www.informationbible.com/article-contributions-of-max-weber-to-sociology-190634.html Wed, 18 Apr 2012 13:00:00 GMT Max Weber’s approach is almost contrary to that of Durkheim. For Weber, the individual is the basic unit of society He opines that the finding of sociological laws is but a means to understand man. http://www.informationbible.com/article-french-revolution-and-the-industrial-revolutions-190578.html Wed, 18 Apr 2012 13:00:00 GMT It is often said that social sciences in the 19th century are mostly understood as responses to the problem of order that was created in men’s minds by the weakening of the old order under the twin blows of the French Revolution and the Industrial Revolution. http://www.informationbible.com/article-nature-of-sociology-190650.html Wed, 18 Apr 2012 13:00:00 GMT Sociology, as a branch of knowledge, has its own unique characteristics. It is different from other sciences in certain respects. An analysis of its internal logical characteristics helps one to understand what kind of science it is. http://www.informationbible.com/article-rural-sociology-190698.html Wed, 18 Apr 2012 13:00:00 GMT Rural Sociology is a specialized field of sociology. As the name indicates, it deals with the society of village or rural society. http://www.informationbible.com/article-concept-of-industry-190711.html Wed, 18 Apr 2012 13:00:00 GMT The key term to be explained here is ‘industry’. ‘Industry’ may be defined as ‘the application of complex and sophisticated methods to the production of economic goods and services’. http://www.informationbible.com/article-formalist-school-of-sociology-190660.html Wed, 18 Apr 2012 13:00:00 GMT This school of thought is led by the German sociologist George Simmel. The other main advocates of this school are Vierkandt, Max Weber, Small, Von Wiese and Tonnies. http://www.informationbible.com/article-historical-method-in-sociology-190754.html Wed, 18 Apr 2012 13:00:00 GMT The historical method refers to, “a study of events, processes, and institutions of past civilizations, for the purpose of finding the origins or antecedents of contemporary social life and thus understanding its nature and working. http://www.informationbible.com/article-functional-theory-in-sociology-190760.html Wed, 18 Apr 2012 13:00:00 GMT The functional method or functionalism has been given greater emphasis during recent times in sociological studies. http://www.informationbible.com/article-classification-of-sciences-190568.html Wed, 18 Apr 2012 13:00:00 GMT It is humanly impossible for any individual to master the whole of knowledge with all its complexity and diversity. http://www.informationbible.com/article-comparative-method-of-sociology-190751.html Wed, 18 Apr 2012 13:00:00 GMT In order to tackle the problems of society effectively and to make fruitful discoveries, sociology has to employ precise and well-tested methods of investigation. http://www.informationbible.com/article-sociology-definition-190565.html Wed, 18 Apr 2012 13:00:00 GMT Sociology is the youngest of the Social Sciences. Its major concern is society, and hence it is popularly known as the “Science of Society” http://www.informationbible.com/article-necessity-for-social-sciences-190569.html Wed, 18 Apr 2012 13:00:00 GMT The two global wars of the 20th century have created new anxieties. and new fears for the mankind. http://www.informationbible.com/article-sociology-as-a-social-science-190572.html Wed, 18 Apr 2012 13:00:00 GMT Sociology is one of the members of the family of Social Sciences. As a young social science, it has acquired a distinct status for itself. http://www.informationbible.com/article-development-of-different-social-sciences-190584.html Wed, 18 Apr 2012 13:00:00 GMT Among the disciplines that formed the social sciences, two contrary, but powerful tendencies at first dominated them, http://www.informationbible.com/article-different-social-sciences-190586.html Wed, 18 Apr 2012 13:00:00 GMT Social sciences refer to a related group of disciplines that study various aspects of human behavior. The main social sciences are sociology, economics, political science, anthropology and psychology. http://www.informationbible.com/article-beginnings-of-sociology-190591.html Wed, 18 Apr 2012 13:00:00 GMT Sociology has a long past but only a short history. Sociology which is known as the science of society is one of the youngest as well as one of the oldest of the social sciences. http://www.informationbible.com/article-characteristics-of-early-sociology-190597.html Wed, 18 Apr 2012 13:00:00 GMT The science of sociology was taking its shape to emerge as a distinct scienc the second half of the 19th century and the early part of the 20th century. http://www.informationbible.com/article-what-factors-contributed-to-the-emergence-of-sociology-190602.html Wed, 18 Apr 2012 13:00:00 GMT Sociology came to be established as an independent and a separate social science in the middle of the 19th century. http://www.informationbible.com/article-establishment-of-sociology-as-a-science-190615.html Wed, 18 Apr 2012 13:00:00 GMT The credit for having established sociology into an independent and a separate science and to obtain for sociology a respectable position in the family of social sciences goes to Comte and Spencer. http://www.informationbible.com/article-herbert-spencer-190620.html Wed, 18 Apr 2012 13:00:00 GMT An English scholar, Herbert Spencer, known as one of the most brilliant intellects of modern times, contributed a great deal to the establishment of sociology as a systematic discipline. http://www.informationbible.com/article-contributions-of-spencer-to-sociology-190623.html Wed, 18 Apr 2012 13:00:00 GMT Spencer very strongly supported the views of Comte who insisted on the need to establish a separate science of society. http://www.informationbible.com/article-contributions-of-karl-marx-to-sociology-190627.html Wed, 18 Apr 2012 13:00:00 GMT Karl Marx was one of the most important thinkers of the 19th century. He wrote brilliantly on subjects such as philosophy, political science, economics and history. http://www.informationbible.com/article-sociology-in-the-20th-century-190637.html Wed, 18 Apr 2012 13:00:00 GMT In the second half of the 19th and in the beginning of the 20th centuries a large number of Sociologists and social thinkers contributed a great deal to the development of sociology. http://www.informationbible.com/article-sociology-in-india-190638.html Wed, 18 Apr 2012 13:00:00 GMT Sociology was introduced to India as an academic discipline only after World War I. http://www.informationbible.com/article-ultimate-goals-of-sociology-190640.html Wed, 18 Apr 2012 13:00:00 GMT The immediate goal of sociology is to acquire knowledge about society like all the sciences. However, sociology is not content with descriptions... http://www.informationbible.com/article-sociology-is-the-science-of-society-190645.html Wed, 18 Apr 2012 13:00:00 GMT In all ages and human times, ever since our erect and restless species appeared upon the planet, men have been living with others of their kind in something called Societies. http://www.informationbible.com/article-major-concerns-of-sociology-190655.html Wed, 18 Apr 2012 13:00:00 GMT Ever since the beginning of sociology, sociologists have shown a great concern in man and in the dynamics of society. The emphasis has been oscillating between man and society. http://www.informationbible.com/article-scope-of-sociology-190658.html Wed, 18 Apr 2012 13:00:00 GMT Every science has its own areas of study or fields of inquiry. It becomes difficult for any one to study a science systematically unless its boundaries are demarcated and scope determined precisely. http://www.informationbible.com/article-synthetic-school-of-sociology-190663.html Wed, 18 Apr 2012 13:00:00 GMT The synthetic school of thought conceives of sociology as a synthesis of the social sciences. It wants to make sociology a general social science and not a pure or special social science. http://www.informationbible.com/article-functionalist-perspective-of-sociology-190666.html Wed, 18 Apr 2012 13:00:00 GMT The functionalist perspective draws its original inspiration from the work of Herbert Spencer and Durkheim. http://www.informationbible.com/article-conflict-perspective-of-sociology-190668.html Wed, 18 Apr 2012 13:00:00 GMT The conflict perspective derives its strength and support from the work of Karl Marx, who saw the struggle between the social classes as the major fact of history. http://www.informationbible.com/article-interactionist-perspective-sociology-190671.html Wed, 18 Apr 2012 13:00:00 GMT The functionalist and conflict perspectives both analyze society at the macro-level. These approaches attempt to explain society wide patterns of behavior. http://www.informationbible.com/article-evaluation-of-perspectives-of-sociology-190674.html Wed, 18 Apr 2012 13:00:00 GMT These three perspectives -functionalist, conflict and the interactionist - represent three different ways of understanding the same reality that is social phenomenon. http://www.informationbible.com/article-historical-sociology-190678.html Wed, 18 Apr 2012 13:00:00 GMT Historical sociology has emerged as one of the branches of sociology. In a sense, all sociological research is historical for the sociologists normally go into the records pertaining to the events that have happened or have been observed. http://www.informationbible.com/article-sociology-of-knowledge-190680.html Wed, 18 Apr 2012 13:00:00 GMT ‘Sociology of knowledge’ is one of the recently emerged branches of sociology. This branch pre-supposes the idea “that our knowledge is in some measure a social product. http://www.informationbible.com/article-sociology-of-law-190682.html Wed, 18 Apr 2012 13:00:00 GMT ‘Sociology of Law’ looks at law and legal systems as a part of society and also as social institutions related to other institutions and changing with them. http://www.informationbible.com/article-human-ecology-190685.html Wed, 18 Apr 2012 13:00:00 GMT Ecology is a branch of biology and has been largely concerned with the environment of the lower animals and plants. It refers to the influence of the environment upon animal ecology. http://www.informationbible.com/article-sociology-of-education-190689.html Wed, 18 Apr 2012 13:00:00 GMT Sociology of education is one of the specialized fields of sociological inquiry. It analyses the institutions and organizations of education. http://www.informationbible.com/article-political-sociology-190692.html Wed, 18 Apr 2012 13:00:00 GMT Ever since the time of Aristotle, thinkers have been making systematic study of concrete political phenomena. http://www.informationbible.com/article-economic-sociology-190693.html Wed, 18 Apr 2012 13:00:00 GMT Economic Sociology or The Sociology of Economic Life is a new branch of sociology. As Neil J. Smelser’defines, economic sociology is “the application of the general frame of reference, variables... http://www.informationbible.com/article-sociology-of-religion-190697.html Wed, 18 Apr 2012 13:00:00 GMT The phenomenon of religion attracted the attention of the sociologists because of its great human importance. http://www.informationbible.com/article-origin-of-rural-sociology-190699.html Wed, 18 Apr 2012 13:00:00 GMT Rural sociology is comparatively a new branch of sociology. It was first originated in the United States of America. http://www.informationbible.com/article-scope-of-rural-sociology-190701.html Wed, 18 Apr 2012 13:00:00 GMT The scope or the subject-matter of rural sociology is basically the study of rural society with all its complexities. According to Lawry and Nelson... http://www.informationbible.com/article-importance-of-rural-sociology-190702.html Wed, 18 Apr 2012 13:00:00 GMT The practical value of the study of rural sociology is widely recognized today. As long as the villages and the rural society assume importance, the rural sociology shall continue to acquire importance. http://www.informationbible.com/article-development-of-industrial-sociology-190706.html Wed, 18 Apr 2012 13:00:00 GMT As a specialized branch of sociology, industrial sociology is yet to become mature. In fact, Durkheim and Max Weber in their classical styles have made some analysis of industrial institutions. http://www.informationbible.com/article-industrial-sociology-190704.html Wed, 18 Apr 2012 13:00:00 GMT he Industrial Revolution that took place in England in the 18th century changed the course of human history. http://www.informationbible.com/article-scope-of-industrial-sociology-190714.html Wed, 18 Apr 2012 13:00:00 GMT Industrial sociology is an applied discipline. It is concerned with the study of human relations as they grow and operate in the field of industries. http://www.informationbible.com/article-importance-of-industrial-sociology-190716.html Wed, 18 Apr 2012 13:00:00 GMT Industrial sociology has been of great help in finding solutions to many of the industrial disputes and instances of industrial unrest. http://www.informationbible.com/article-urban-sociology-190718.html Wed, 18 Apr 2012 13:00:00 GMT Our modern industrial civilization is dominated by cities. ‘Urbanization’ or the growth of cities is a phenomenon of recent years. http://www.informationbible.com/article-origin-of-urban-sociology-190720.html Wed, 18 Apr 2012 13:00:00 GMT The phenomenal growth of cities or what we call the phenomenon of ‘Urbanization’ with all its attendant merits and demerits necessitated a systematic and a scientific study of the urban communities of cities. http://www.informationbible.com/article-scope-of-urban-sociology-190722.html Wed, 18 Apr 2012 13:00:00 GMT The scope of urban sociology is really vast. In addition to the study of the general principles of urban sociology, it deals with the development of towns, social disorganization, problems of urban life and town planning. http://www.informationbible.com/article-rural-sociology-and-urban-sociology-interrelation-190725.html Wed, 18 Apr 2012 13:00:00 GMT Various branches of sociology study the different aspects of the same reality, that is, society. It is but natural that all the branches are interrelated. Accordingly, rural sociology and urban sociology too have interconnections. http://www.informationbible.com/article-inter-connections-between-urban-sociology-and-industrial-sociology-190727.html Wed, 18 Apr 2012 13:00:00 GMT Urban sociology and industrial sociology are interconnected and interdependent. Their inter dependence is such that one is often looked upon as the branch of another. http://www.informationbible.com/article-statistical-method-in-sociology-190758.html Wed, 18 Apr 2012 13:00:00 GMT From the 17th Century onwards statistical methods have become essential in analyzing vital statistics concerning people or things. http://www.informationbible.com/article-case-study-method-in-sociology-190759.html Wed, 18 Apr 2012 13:00:00 GMT The ‘Case study’ is a practice derived from legal studies. In legal studies a ‘case’ refers to an event or set of events involving legal acts. http://www.informationbible.com/article-distinction-between-gaining-and-sacrificing-ratio-190176.html Tue, 17 Apr 2012 13:00:00 GMT Sacrificing ratio is calculated at the time of admission of a new partner while gaining ratio is calculated in the event of retirement or death of a partner. http://www.informationbible.com/article-revaluation-of-assets-and-liabilities-190168.html Tue, 17 Apr 2012 13:00:00 GMT When a new partner is admitted into the partnership concern, he acquires the ownership rights of the assets and also makes himself responsible for the liabilities of the firm. http://www.informationbible.com/article-calculation-of-capital-ratios-190160.html Tue, 17 Apr 2012 13:00:00 GMT Sometimes the partners agree to share the profit in the ratio of their capital contribution. http://www.informationbible.com/article-peculiar-items-of-non-profit-seeking-concerns-190122.html Tue, 17 Apr 2012 13:00:00 GMT Depreciation means loss on account of use of an asset or decrease in its value on account of passage of time. http://www.informationbible.com/article-income-and-expenditure-account-190115.html Tue, 17 Apr 2012 13:00:00 GMT All transactions relating to non—profit-seeking concerns like Club, Library etc. are recorded in the books of account strictly according to Double Entry System. http://www.informationbible.com/article-method-of-conversion-of-receipts-and-payments-account-190124.html Tue, 17 Apr 2012 13:00:00 GMT At first, Receipts and Payments Account is prepared by analyzing the Cash Book — subsequently, home and Expenditure Account is prepared in the following manner: http://www.informationbible.com/article-calculation-of-sacrifice-ratio-190167.html Tue, 17 Apr 2012 13:00:00 GMT One the admission of a partner in a firm, loss is suffered by the old partners. The old partners may sacrifice either in their old profit sharing ratio or in some other ratio, Sacrifice made by the old partners can be found out by deducting their new share from the old share. http://www.informationbible.com/article-non-profit-making-organizations-190090.html Tue, 17 Apr 2012 13:00:00 GMT People Join together for a number of reasons in voluntary organization: for mutual entertainment, for protection, or for professional reasons. http://www.informationbible.com/article-chractristics-receipts-and-payments-account-190104.html Tue, 17 Apr 2012 13:00:00 GMT The following are the features of Receipts and Payments Account: 1. It is an abridged edition of Cash Book — it is, in effect, a summary of Cash Book. http://www.informationbible.com/article-receipts-and-payments-account-190092.html Tue, 17 Apr 2012 13:00:00 GMT Generally, in examination problems an account styled “Receipts and Payments Account’ and some additional information are given with the help of which Final Accounts are to be prepared. http://www.informationbible.com/article-distribution-of-profits-in-partnerships-190157.html Tue, 17 Apr 2012 13:00:00 GMT In the case of a sole trader, the net profit as disclosed by the profit and loss account belongs to the proprietor, and is transferred to his capital account. http://www.informationbible.com/article-essentials-of-partnership-190152.html Tue, 17 Apr 2012 13:00:00 GMT The law governing partnership is contained in the Partnership Act, 1932. Section 4 of the Act defines partnership as the relation between persons who have agreed to share the profits of a business carried on by all or any of them acting for all. http://www.informationbible.com/article-what-is-partnership-agreement-190154.html Tue, 17 Apr 2012 13:00:00 GMT Partnership is the result of an agreement. The agreement among the partners which sets out the terms on which they have agreed to form a partnership is called partnership agreement. http://www.informationbible.com/article-interest-on-drawings-190158.html Tue, 17 Apr 2012 13:00:00 GMT Interest on drawings is also charged like interest on capital, if it is provided in the partnership agreement. http://www.informationbible.com/article-fixed-and-fluctuating-capitals-190159.html Tue, 17 Apr 2012 13:00:00 GMT In partnership accounts partners capital accounts can be maintained in two different ways, namely capitals may be considered to be fluctuating or fixed quantities. http://www.informationbible.com/article-methods-of-valuation-of-goodwill-190161.html Tue, 17 Apr 2012 13:00:00 GMT No accurate formula can be laid down for the measurement of the value of goodwill. The value of goodwill depends upon the nature of a particular business and the circumstances connected with it. http://www.informationbible.com/article-partnership-accounts-admission-of-a-partner-190163.html Tue, 17 Apr 2012 13:00:00 GMT In case additional capital or managerial hand or both are required in the course of expansion of a business, it becomes usual to admit a new person into the business as a partner. http://www.informationbible.com/article-calculation-of-new-profit-sharing-ratio-190165.html Tue, 17 Apr 2012 13:00:00 GMT The calculation of the new profit sharing ratio depends upon the agreement between the old and the new partners. The following cases will clearly explain the calculation of the new profit sharing ratio. http://www.informationbible.com/article-revaluation-account-and-memorandum-revaluation-account-190170.html Tue, 17 Apr 2012 13:00:00 GMT Revaluation account is prepared at the time of admission, retirement or death of a partner. http://www.informationbible.com/article-retirement-of-a-partner-190174.html Tue, 17 Apr 2012 13:00:00 GMT It has already been discussed in the previous chapter that partnership is the relation among partners based on mutual agreement. http://www.informationbible.com/article-treatment-of-goodwill-190177.html Tue, 17 Apr 2012 13:00:00 GMT A partner on his retirement is entitled to his share of goodwill of the firm. http://www.informationbible.com/article-determination-of-amount-due-to-retiring-partner-190179.html Tue, 17 Apr 2012 13:00:00 GMT Amount becoming due to the retiring partner is determined by preparing his capital account on the date of retirement. http://www.informationbible.com/article-repayment-of-the-amount-due-to-the-retiring-partner-190182.html Tue, 17 Apr 2012 13:00:00 GMT Amount due to the outgoing partner is found out by preparing his capital account as explained earlier. http://www.informationbible.com/article-death-of-a-partner-in-a-partnership-190184.html Tue, 17 Apr 2012 13:00:00 GMT Death is certain so any partner may die at any time. Death of the partner dissolves the partnership but the firm may continue. http://www.informationbible.com/article-accounting-treatment-of-joint-life-policy-upon-death-of-a-partner-190185.html Tue, 17 Apr 2012 13:00:00 GMT Under the first method the premium paid for the policy is treated as a business expense and is written off to the profit and loss account. http://www.informationbible.com/article-modes-of-dissolution-of-a-firm-190200.html Tue, 17 Apr 2012 13:00:00 GMT A firm may be dissolved either with or without the intervention of the court. 1. Dissolution by agreement: A firm may be dissolved with the consent of all the partners in accordance with a contract between the partners.