text:
Peter Piper
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For other uses, see Peter Piper (disambiguation).
"Peter Piper"
Illustration from Peter Piper's Practical Principles of Plain and Perfect Pronunciation (1836 American ed.)
Nursery rhyme
Published
1813
"Peter Piper" is an English-language nursery rhyme and well-known alliteration tongue-twister. It has a Roud Folk Song Index number of 19745.
Contents
[hide]
1 Lyrics
2 Origins
3 References
4 External links
Lyrics[edit]
Common modern versions include:
Peter Piper picked a peck of pickled peppers.
A peck of pickled peppers Peter Piper picked.
If Peter Piper picked a peck of pickled peppers,
Where's the peck of pickled peppers Peter Piper picked?
Origins[edit]
The earliest version of this tongue twister was published in Peter Piper's Practical Principles of Plain and Perfect Pronunciation by John Harris (1756–1846) in London in 1813, which includes a one name tongue-twister for each letter of the alphabet in the same style. However, the rhyme was apparently known at least a generation earlier.[1] Some authors have identified the subject of the rhyme as Pierre Poivre, an eighteenth‑century French horticulturalist and government administrator of Mauritius, who once investigated the Seychelles' potential for spice cultivation.[2][3]
References[edit]
Jump up ^ H. Carpenter and M. Prichard, The Oxford Companion to Children's Literature (Oxford University Press, 1984), p. 408.
Jump up ^ Hassall, S.; Hassall, P.J. (1988). "Exploration, Discovery and Settlement". Seychelles. Places and People of the World. Chelsea House. p. 26. ISBN 0-7910-0104-0.
Jump up ^ Lionnet, Guy (1972). "Geography, Geology and Government". The Seychelles. The Islands Series. Stackpole Books (U.S.)/David & Charles (UK). p. 28. ISBN 0-8117-1514-0.
External links[edit]
Text of Peter Piper's Practical Principles of Plain and Perfect Pronunciation at Project Gutenberg
Peter Piper public domain audiobook at LibriVox
Children's literature portal
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Federation of Australia
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The Sydney Town Hall illuminated in celebratory lights and fireworks marking the Inauguration of the Commonwealth of Australia, 1901. The sign reads One people, one destiny.
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The Federation of Australia was the process by which the six separate British self-governing colonies of Queensland, New South Wales, Victoria, Tasmania, South Australia, and Western Australia agreed to unite and form the Commonwealth of Australia, establishing a system of federalism in Australia. Fiji and New Zealand were originally part of this process, but they decided not to join the federation.[1] Following federation, the six colonies that united to form the Commonwealth of Australia as states kept the systems of government (and the bicameral legislatures) that they had developed as separate colonies, but they also agreed to have a federal government that was responsible for matters concerning the whole nation. When the Constitution of Australia came into force, on 1 January 1901, the colonies collectively became states of the Commonwealth of Australia.
The efforts to bring about federation in the mid-19th century were dogged by the lack of popular support for the movement. A number of conventions were held during the 1890s to develop a constitution for the Commonwealth. Sir Henry Parkes, Premier of New South Wales, was instrumental in this process. Sir Edmund Barton, second only to Parkes in the length of his commitment to the federation cause, was the caretaker Prime Minister of Australia at the inaugural national election in 1901 in March 1901. The election returned Barton as prime minister, though without a majority.
This period has lent its name to an architectural style prevalent in Australia at that time, known as Federation architecture, or Federation style.
Contents
[hide]
1 Federal idea
1.1 Federal Council
1.2 Early opposition
2 Early constitutional conventions
2.1 Conference of 1890
2.2 Clark's draft constitution
2.3 Convention of 1891
2.4 Griffith or Clark?
3 Later constitutional conventions
4 Federal Constitution
5 Landmarks named after Federation
6 See also
7 Notes
8 References
9 Further reading
10 External links
Federal idea[edit]
Governor of Queensland Lord Lamington reading the Queen's proclamation on Federation in Brisbane
Federal Council[edit]
A serious movement for Federation of the colonies arose in the late 1880s, a time when there was increasing nationalism amongst Australians, the great majority of whom were native-born. The idea of being "Australian" began to be celebrated in songs and poems. This was fostered by improvements in transport and communications, such as the establishment of a telegraph system between the colonies in 1872. The Australian colonies were also influenced by other federations which had emerged around the world, notably in Argentina, Canada, Switzerland and the United States.
Sir Henry Parkes, then Colonial Secretary of New South Wales, first proposed a Federal Council body in 1867. After it was rejected by the British Secretary of State for the Colonies, the Duke of Buckingham, Parkes brought up the issue again at a conference in 1880, this time as the Premier of New South Wales. At the conference, representatives from Victoria, New South Wales and South Australia considered a number of issues including federation, communication, Chinese immigration, vine diseases and uniform tariff rates. The Federation had the potential to ensure that throughout the continent, trade, and interstate commerce would be unaffected by protectionism and measurement and transport would be standardised.
The final (and successful) push for the Federal Council came at a conference in 1883, called to debate the strategies needed to counter the activities of the German and French in New Guinea and in New Hebrides. Sir Samuel Griffith, the Premier of Queensland, drafted a bill to constitute the Federal Council. The conference successfully petitioned the Imperial Parliament to enact the bill as the Federal Council of Australasia Act 1885.[2]
As a result, a Federal Council of Australasia was formed, to represent the affairs of the colonies in their relations with the South Pacific islands. New South Wales and New Zealand did not join. The self-governing colonies of Queensland, Tasmania and Victoria, as well as the Crown Colonies of Western Australia and Fiji, became involved. South Australia was briefly a member between 1888 and 1890. The Federal Council had powers to legislate directly upon certain matters, such as in relation to extradition, regulation of fisheries, and so on, but it did not have a permanent secretariat, executive powers, or any revenue of its own. Furthermore, the absence of the powerful colony of New South Wales weakened its representative value.
Published in 1888 this cartoon depicts the anti-Chinese sentiment that was one of the driving forces behind the push for federation.
Nevertheless, it was the first major form of inter-colonial co-operation. It provided an opportunity for Federalists from around the country to meet and exchange ideas. The means by which the Council was established endorsed the continuing role that the Imperial Parliament would have in the development of Australia's constitutional structure. In terms of the Federal Council of Australia Act, the Australian drafters established a number of powers dealing with their "common interest" which would later be replicated in the Australian Constitution, especially section 51.
Early opposition[edit]
The individual colonies, Victoria excepted, were somewhat wary of Federation. Politicians from the smaller colonies, in particular, disliked the very idea of delegating power to a national government; they feared that any such government would inevitably be dominated by the more populous New South Wales and Victoria. Queensland, for its part, worried that the advent of race-based national legislation would restrict the importing of kanaka labourers, thereby jeopardising its sugar cane industry.
These were not the only concerns of those resistant to federation. Smaller colonies also worried about the abolition of tariffs, which would deprive them of a large proportion of their revenue, and leave their commerce at the mercy of the larger states. New South Wales, traditionally free-trade in its outlook, wanted to be satisfied that the federation's tariff policy would not be protectionist. Victorian Premier James Service described fiscal union as "the lion in the way" of federation.
A further fundamental issue was how to distribute the excess customs duties from the central government to the states. For the larger colonies there was the possibility (which never became an actuality) that they could be required to subsidise the struggling economies of Tasmania, South Australia and Western Australia.
Even without the concerns, there was debate about the form of government that a federation would take. Experience of other federations was less than inspiring. In particular, the United States had experienced the traumatic Civil War.
The nascent Australian labour movement was less than wholly committed in its support for federation. On the one hand, nationalist sentiment was strong within the labour movement and there was much support for the idea of White Australia. On the other hand, labour representatives feared that federation would distract attention from the need for social and industrial reform, and further entrench the power of the conservative forces. The federal conventions included no representatives of organised labour. In fact, the proposed federal constitution was criticised by labour representatives as being too conservative. These representative wanted to see a federal government with more power to legislate on issues such as wages and prices. They also regarded the proposed senate as much too powerful, with the capacity to block attempts at social and political reform, much as the colonial upper houses were quite openly doing at that time.
Religious factors played a small but not trivial part in disputes over whether federation was desirable or even possible. As a general rule, pro-federation leaders were Protestants, while Catholics' enthusiasm for federation was much weaker, not least because Parkes had been militantly anti-Catholic for decades (and because the labour movement was disproportionately Catholic in its membership).
Early constitutional conventions[edit]
In the early 1890s two meetings established the need for federation and set the framework for this to occur. An informal meeting attended by official representatives from the Australasian colonies was held in 1890. This led to the first National Australasian Convention, meeting in Sydney in 1891. New Zealand was represented at both the conference and the Convention, although its delegates indicated that it would be unlikely to join the Federation at its foundation, but it would probably be interested in doing so at a later date.
Conference of 1890[edit]
The Conference of 1890 was organised at the instigation of Parkes. The account of the calling of the 1890 conference usually begins with Lord Carrington, the Governor of New South Wales, goading the ageing Parkes at a luncheon on 15 June 1889. Parkes reportedly boasted that he "could confederate these colonies in twelve months". Carrington retorted, "Then why don't you do it? It would be a glorious finish to your life."[3] Parkes the next day wrote to the Premier of Victoria, Duncan Gillies, offering to advance the cause of Federation. Gillies's response was predictably cool, given the reluctance of Parkes to bring New South Wales into the Federal Council. In October Parkes travelled north to Brisbane and met with Griffith and Sir Thomas McIlwraith. On the return journey, he stopped just south of the colonial border, and delivered the historic Tenterfield Oration on 24 October 1889, stating that the time had come for the colonies to consider Australian federation.
Through the latter part of 1889 the premiers and governors corresponded and agreed for an informal meeting to be called. The membership was: New South Wales, Parkes (Premier) and William McMillan (Colonial Treasurer); Victoria, Duncan Gillies (Premier) and Alfred Deakin (Chief Secretary); Queensland, Sir Samuel Griffith (Leader of the Opposition) and John Murtagh Macrossan (Colonial Secretary); South Australia, Dr. John Cockburn (Premier) and Thomas Playford (Leader of the Opposition); Tasmania, Andrew Inglis Clark (Attorney-General) and Stafford Bird (Treasurer); Western Australia, Sir James George Lee Steere (Speaker); New Zealand, Captain William Russell (Colonial Secretary) and Sir John Hall.
The Federal Oak in the gardens of the Victorian Parliament House in Melbourne. The tree was planted in 1890 by Sir Henry Parkes to commemorate the meeting of the Australian Federal Conference.
When the conference met at the Victorian Parliament in Melbourne on 6 February, the delegates were confronted with a scorching summer maximum temperature of 39.7 °C (103.5 °F) in the shade. The Conference debated whether or not the time was ripe to proceed with federation.
While some of the delegates agreed it was, the smaller states were not as enthusiastic. Thomas Playford from South Australia indicated the tariff question and lack of popular support as hurdles. Similarly, Sir James Lee Steere from Western Australia and the New Zealand delegates suggested there was little support for federation in their respective colonies.
A basic question at this early assembly was how to structure the federation within the Westminster tradition of government. The British North America Act (1867), which had confederated the Canadian provinces, provided a model with respect to the relations between the federation and the Crown. There was less enthusiasm, however, for the centralism of the Canadian Constitution, especially from the smaller states. Following the conference of 1890, the Canadian federal model was no longer considered appropriate for the Australian situation.[4]
Although the Swiss Federal Constitution provided another example, it was inevitable that the delegates should look to the Constitution of the United States as the other major model of a federation within the English-speaking world. It gave just a few powers to the federal government and left the majority of matters within the legislative competence of the states. It also provided that the Senate should consist of an equal number of members from each State while the Lower House should reflect the national distribution of population. Andrew Inglis Clark, a long-time admirer of American federal institutions, introduced the US Constitution as an example of the protection of States' rights. He presented it as an alternative to the Canadian model, arguing that Canada was "an instance of amalgamation rather than Federation."[5] The introduction by Deakin of James Bryce's The American Commonwealth also had far-reaching influence.[6]
The conference in Melbourne ended with an agreement by the delegates that the time for federation had arrived.
Clark's draft constitution[edit]
Andrew Clark, circa 1907
A. I. Clark had given considerable thought towards a suitable constitution for Australia.[7] In May 1890, he travelled to London to conduct an appeal on behalf of the Government of Tasmania before the Privy Council. During this trip, he began writing a draft constitution, taking the main provisions of the British North America Act and its supplements up through 1890, the US Constitution, the Federal Council of Australasia Act, and various Australian colonial constitutions. Clark returned from London by way of Boston, Massachusetts, where he held discussions about his draft with Oliver Wendell Holmes, Jr., and Moncure Conway among others.[8]
Clark's draft introduced the nomenclature and form which was subsequently adopted:
The Australian Federation is described as the Commonwealth of Australia
There are three separate and equal branches – the Parliament, the Executive, and the Judicature.
The Legislature consists of a House of Representatives and a Senate
It specified the separation of powers and the division of powers between the Federal and State governments.
Upon his return to Hobart in early November 1890, with the technical aid of W. O. Wise, the Tasmanian Parliamentary Draftsman, Clark completed the final form of the Draft Constitution and had a number of copies printed.[9] In February 1891, Inglis Clark circulated copies of his draft to Parkes, Barton and probably Playford as well.[10] This draft was always intended to be a private working document, and never has been published.[11]
Convention of 1891[edit]
The Parliament proposed at the Convention of 1891 was to adopt the nomenclature of the United States Congress. This proposal provided the broad outline of a Federal government. Its lower house was to be elected by districts drawn up on the basis of their population, while in the Senate there was to be equal representation for each "province". This American model was mixed with the Westminster system by which the Prime Minister and other ministers would be appointed by the representative of the British Crown from among the members of the political party holding a majority in the lower House.
Griffith identified with great clarity at the Sydney Convention perhaps the greatest problem of all: how to structure the relationship between the lower and upper houses within the Federal Parliament. The main division of opinion centred on the contention of Alfred Deakin, that the lower house must be supreme, as opposed to the views of Barton, John Cockburn and others, that a strong Senate with co-ordinate powers was essential. Griffith himself recommended that the doctrine of responsible government should be left open, or substantially modified to accord with the Federal structure.
Over the Easter weekend in 1891, Griffith edited Clark's draft aboard the Queensland Government's steam yacht Lucinda. (Clark was not present, as he was ill with influenza in Sydney). Griffith's draft Constitution was submitted to colonial parliaments but it lapsed in New South Wales, after which the other colonies were unwilling to proceed.
Griffith or Clark?[edit]
The importance of the draft Constitution of 1891 was recognised by John La Nauze when he flatly declared that "The draft of 1891 is the Constitution of 1900, not its father or grandfather."[12] In the Twenty-First Century, however, a lively debate has sprung up as to whether the principal credit for this draft belongs to Queensland's Sir Samuel Griffith or Tasmania's Andrew Inglis Clark. The debate began with the publication of Peter Botsman's The Great Constitutional Swindle: A Citizen's Guide to the Australian Constitution[13] in 2000, and a biography of Andrew Inglis Clark by F.M. Neasey and L.J. Neasey published by the University of Tasmania Law Press in 2001.[14]
The traditional view attached almost sole responsibility for the 1891 draft to Griffith. Quick and Garran, for instance, state curtly that Griffith "had the chief hand in the actual drafting of the Bill."[15] Given that the authors of this highly respected work were themselves active members of the federal movement, it may be presumed that this view represents - if not the complete truth - then, at least, the consensus opinion amongst Australia's "founding fathers".
In his 1969 entry on "Clark, Andrew Inglis (1848–1907)" for the Australian Dictionary of Biography,[16] Henry Reynolds offers a more nuanced view:
Before the National Australasian Convention in Sydney in 1891 he [Clark] circulated his own draft constitution bill. This was practically a transcript of relevant provisions from the British North American Act, the United States Constitution and the Federal Council Act, arranged systematically, but it was to be of great use to the drafting committee at the convention. Parkes received it with reservations, suggesting that 'the structure should be evolved bit by bit'. George Higinbotham admitted the 'acknowledged defects & disadvantages' of responsible government, but criticized Clark's plan to separate the executive and the legislature. Clark's draft also differed from the adopted constitution in his proposal for 'a separate federal judiciary', with the new Supreme Court replacing the Privy Council as the highest court of appeal on all questions of law, which would be 'a wholesome innovation upon the American system'. He became a member of the Constitutional Committee and chairman of the Judiciary Committee. Although he took little part in the debates he assisted (Sir) Samuel Griffith, (Sir) Edmund Barton and Charles Cameron Kingston in revising Griffith's original draft of the adopted constitution on the Queensland government's steam yacht, Lucinda; though he was too ill to be present when the main work was done, his own draft had been the basis for most of Griffith's text.
Clark's supporters are quick to point out that 86 Sections (out of a total of 128) of the final Australian Constitution are recognisable in Clark's draft,[13] and that "only eight of Inglis Clark’s ninety-six clauses failed to find their way into the final Australian Constitution";[17] but these are potentially misleading statistics. As Professor John Williams has pointed out:[18]
It is easy to point to the document and dismiss it as a mere ‘cut and paste’ from known provisions. While there is some validity in such observations it does tend to overlook the fact that there are very few variations to be added once the basic structure is agreed. So for instance, there was always going to be parts dealing with the executive, the parliament and the judiciary in any Australian constitution. The fact that Inglis Clark modelled his on the American Constitution is no surprise once that basic decision was made. Issues of the respective legislative powers, the role of the states, the power of amendment and financial questions were the detail of the debate that the framers were about to address in 1891.
As to who was responsible for the actual detailed drafting, as distinct from the broad structure and framework of the 1891 draft, Professor Williams (for one) is in no doubt:[18]
In terms of style there can be little argument that Inglis Clark’s Constitution is not as crisp or clean as Kingston’s 1891 draft Constitution. This is not so much a reflection on Inglis Clark, but an acknowledgement of the talents of Charles Kingston and Sir Samuel Griffith as drafters. They were direct and economical with words. The same cannot always be said of Inglis Clark.
Later constitutional conventions[edit]
The revival of the federal movement stemmed from the growth of federal leagues and nationalist organisations that were committed to federation, such as the Australian Natives' Association. There were two so-called People's Conventions held in Corowa and Bathurst.
A ribbon produced in Sydney
In 1893 John Quick, who had attended the Corowa convention, drew up a bill which became the basis of discussion at the Adelaide Convention (see below) and is considered to have contributed largely to the eventual constitution. Quick with Robert Garran went on to publish The Annotated Constitution of the Australian Commonwealth in 1901, which is widely regarded as one of the most authoritative works on the Australian Constitution.[19]
In 1895 a proposal was accepted by the premiers of the Australian colonies to establish a new Convention by popular vote, with the resulting draft of the constitution being submitted to the electors of each colony in a referendum. The Convention held meetings over the course of a year, beginning first in Adelaide in 1897, later meeting in Sydney, and culminating in Melbourne in March 1898. After the Adelaide meeting, the colonial Parliaments took the opportunity to debate the emerging Bill and to suggest changes. The basic principles discussed in 1891 were adopted, with the addition of the principle of responsible government. There was also a consensus for more democracy in the constitutional structure. It was agreed that the Senate should be chosen by popular vote with the voters in each State acting as one electorate.
A draft bill was drawn up in 1898, and then sent to each colony to be ratified by the electorate. Referendums were held in four of the colonies in June 1898. There were majority votes in all four of them, however, the enabling legislation in New South Wales required the support of at least 80,000 voters for passage, and this number was not reached.[20] A meeting of the colonial premiers in early 1899 agreed to a number of amendments to make the constitution more acceptable to New South Wales. Known as the "Braddon Clause", the amendments provided for the return of customs revenue to the states for ten years. It was also agreed that the new federal capital was to be built in New South Wales provided it was at least a hundred miles (160 km) from Sydney.[20] In June 1899, the referendum was held again in all the colonies except for Western Australia, where the vote was not held until the following year. The majority vote was "yes" in all the colonies.
referendum
NSW
Qld
SA
Tas
Vic
WA
total
1898 yes 71,595 35,800 11,797 100,520 219,712
no 66,228 17,320 2,716 22,099 108,363
1899 yes 107,420 38,488 65,900 13,437 152,653 377,898
no 82,741 30,996 17,953 791 9,805 142,286
1900 yes 44,800 44,800
no 19,691 19,691
The Bill as accepted by the colonies went to Britain for ratification by the British Parliament.
Federal Constitution[edit]
The letters patent issued by Queen Victoria creating the office of Governor-General, issued in 1900 as a part of the process of implementing the new federal constitution.
The Constitution of Australia
One of the many arches made to celebrate Federation, the Citizens Arch – National Museum, Canberra
The Royal Exhibition Building in Melbourne is the site of the first sitting of Federal parliament.
Main article: Constitution of Australia
The Commonwealth of Australia Constitution Act (UK) was passed on 5 July 1900 and given Royal Assent by Queen Victoria on 9 July 1900. It was proclaimed on 1 January 1901 in Centennial Park, Sydney. Sir Edmund Barton was sworn in as the interim Prime Minister, leading an interim Federal ministry of nine members.
The new constitution established a bicameral Parliament, containing a Senate and a House of Representatives. The office of Governor-General was established as the Queen's representative; initially, this person was considered a representative of the British government. The Constitution also established a High Court, and divided the powers of government between the states and the new Commonwealth government.
The site of a federal capital was disputed heavily between the two arch-rivals Sydney and Melbourne; the compromise was that a separate territory (the Australian Capital Territory) would be established within New South Wales to hold a new capital, while Parliament would sit in Melbourne until the new city was constructed. The site eventually chosen for the city became Canberra.
Landmarks named after Federation[edit]
See also: Federation architecture
The significance of Federation for Australia is such that a number of landmarks, natural and man-made, have been named after it. These include:
Federal Highway, between Goulburn, New South Wales and Canberra
Federation Creek, near Croydon, Queensland
Federation Peak, Tasmania
Federation Range, on the Royston River, about 90 kilometres (56 mi) east-northeast of Melbourne, Victoria
Federation Square, Melbourne, Victoria[21]
Federation Trail, Melbourne, Victoria
Federation University, Ballarat, Victoria
See also[edit]
Government of Australia
Federalism in Australia
Australian Capital Territory
Secessionism in Western Australia
History of monarchy in Australia
Australian nationality law
Notes[edit]
Jump up ^ "Fiji and Australian Federation. – (From the Herald's own Correspondent.) Melbourne, Monday". The Maitland Mercury and Hunter River General Advertiser. 25 October 1883. Retrieved 5 May 2016.
Jump up ^ note 2, at 18–21.
Jump up ^ Martin, Henry Parkes, at 383.
Jump up ^ Williams J, "'With Eyes Open': Andrew Inglis Clark and our Republican Tradition" (1995) 23(2) Federal Law Review 149 at 165.
Jump up ^ Debates of the Australian Federation Conference, at 25.
Jump up ^ La Nauze, J. A. The Making of the Australian Constitution. p. 273. ISBN 0-522-84016-7.
Jump up ^ As early as 1874, he published a comparative study of the American, Canadian and Swiss constitutions.
Jump up ^ Clark, Conway and Holmes were all Unitarians. Clark had met Conway when he travelled to Hobart, Tasmania, as part of his speaking tour in 1883. Conway later introduced Clark to Holmes.
Jump up ^ Letter from W. O. Wise to A. P. Canaway dated 29 June 1921. Cover page to First draft of Australian Constitution. Mitchell Library MS, Q342.901
Jump up ^ Neasey, F. M.; Neasey, L. J. (2001). Andrew Inglis Clark. University of Tasmania Law Press. ISBN 0-85901-964-0.
Jump up ^ La Nauze, page 24
Jump up ^ La Nauze, note 11 at 78.
^ Jump up to: a b Botsman, Peter (2000). The Great Constitutional Swindle. Pluto Press Australia. p. 19. ISBN 1-86403-062-3.
Jump up ^ Neasey, F.M.; Neasey, L.J. (2001). Andrew Inglis Clark. Hobart: University of Tasmania Law Press.
Jump up ^ Quick, John; Garran, Robert Randolph (1901). The annotated constitution of the Australian Commonwealth. Sydney: Angus and Robertson. p. 130.
Jump up ^ Reynolds, Henry (1969). "Clark, Andrew Inglis (1848 -1907)". Australian Dictionary of Biography. Retrieved 31 January 2017.
Jump up ^ Neasey, Frank (1991). "Andrew Inglis Clark and Australian Federation". Papers on Parliament. 13.
^ Jump up to: a b Williams, John (Professor) (2014). "Andrew Inglis Clark: Our Constitution and His Influence". Papers on Parliament. 61.
Jump up ^ "Closer Look: The Australian Constitution". Parliamentary Education Office. Archived from the original on 5 April 2012. Retrieved 9 April 2012.
^ Jump up to: a b "Celebrating Federation" (PDF). Constitutional Centre of Western Australia. Retrieved 5 November 2015.
Jump up ^ "Explore the Fascinating History of Federation Square". Fed Square Pty Ltd. 2011. Retrieved 14 March 2012.
References[edit]
La Nauze, J, The Making of the Australian Constitution (Carlton: Melbourne University Press, 1972).
McGrath, F, The Framers of the Australian Constitution (Brighton-le-Sands: Frank McGrath, 2003).
Neasey, F. M.; Neasey, L. J. Andrew Inglis Clark. (University of Tasmania Law Press, 2001)
Further reading[edit]
Hunt, Lyall (editor) (2000)Towards Federation: Why Western Australia joined the Australian Federation in 1901 Nedlands, W.A. Royal Western Australian Historical Society ISBN 0-909845-03-4
La Nauze, John Andrew (1972) The Making of the Australian Constitution (Melbourne: Melbourne University)
McQueen, Humphrey, (1970/2004), A New Britannia, University of Queensland Press, Brisbane.
Quick, John, Historical Introduction to The Annotated Constitution of the Australian Commonwealth (Sydney: University of Sydney Library, 2000)
External links[edit]
Wikimedia Commons has media related to Federation of Australia.
Federation and the Constitution – resource of the National Archives of Australia
Records of the Australasian Federal Conventions of the 1890s
Federation Fast Facts
Australian Federation Full Text Database – primary source material
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Organ (anatomy)
From Wikipedia, the free encyclopedia
Jump to: navigation, search
"Viscera" redirects here. For other meanings, see Viscera (disambiguation).
"Organs" redirects here. For other uses, see Organ.
Organ
Many of the internal organs of the human body
Details
Pronunciation
awr-guh n [1]
System
Organ systems
Identifiers
Latin
organi
Greek
Οργανο
FMA
67498
Anatomical terminology
[edit on Wikidata]
Organs are collections of tissues with a similar function. Plant and animal life relies on many organs that coexist in organ systems.[2]
Organs are composed of main tissue, parenchyma, and "sporadic" tissues, stroma. The main tissue is that which is unique for the specific organ, such as the myocardium, the main tissue of the heart, while sporadic tissues include the nerves, blood vessels, and connective tissues. The main tissues that make up an organ tend to have common embryologic origins, such as arising from the same germ layer. Functionally related organs often cooperate to form whole organ systems. Organs exist in all organisms. In single-celled organisms such as bacteria the functional analogue of an organ is known as an organelle. In plants there are three main organs.[3]
A hollow organ is a visceral organ that forms a hollow tube, or pouch such as the stomach, intestine, or bladder.
In the study of anatomy, the term viscus is used to refer to an internal organ, and viscera is the plural form.[4][5] By one widely used definition of the term organ, 80 organs have been scientifically validated in the human body.[6][medical citation needed][7]
Contents
[hide]
1 Structure
1.1 Tissue
1.2 Organ systems
2 Function
2.1 Mammals
2.2 Plants
3 Society and culture
4 History
4.1 Antiquity
4.2 Modern times
5 Origin and evolution
6 See also
7 References
8 External links
Structure[edit]
Tissue[edit]
In biology, tissue is a cellular organizational level between cells and complete organs. A tissue is an ensemble of similar cells and their extracellular matrix from the same origin that together carry out a specific function. Organs are then formed by the functional grouping together of multiple tissues.
The study of human and animal tissues is known as histology or, in connection with disease, histopathology. For plants, the discipline is called plant anatomy. The classical tools for studying tissues are the paraffin block in which tissue is embedded and then sectioned, the histological stain, and the optical microscope. In the last couple of decades, developments in electron microscopy, immunofluorescence, and the use of frozen tissue sections have enhanced the detail that can be observed in tissues. With these tools, the classical appearances of tissues can be examined in health and disease, enabling considerable refinement of medical diagnosis and prognosis.
Organ systems[edit]
Main article: Biological system
See also: List of organs of the human body
Two or more organs working together in the execution of a specific body function form an organ system, also called a biological system or body system. The functions of organ systems often share significant overlap. For instance, the nervous and endocrine system both operate via a shared organ, the hypothalamus. For this reason, the two systems are combined and studied as the neuroendocrine system. The same is true for the musculoskeletal system because of the relationship between the muscular and skeletal systems.
Function[edit]
Mammals[edit]
The liver and gallbladder of a sheep
Mammals such as humans have a variety of organ systems. These specific systems are also widely studied in human anatomy.
Cardiovascular system: pumping and channeling blood to and from the body and lungs with heart, blood and blood vessels.
Digestive system: digestion and processing food with salivary glands, esophagus, stomach, liver, gallbladder, pancreas, intestines, colon, rectum and anus.
Endocrine system: communication within the body using hormones made by endocrine glands such as the hypothalamus, pituitary gland, pineal body or pineal gland, thyroid, parathyroids and adrenals, i.e., adrenal glands.
Excretory system: kidneys, ureters, bladder and urethra involved in fluid balance, electrolyte balance and excretion of urine.
Lymphatic system: structures involved in the transfer of lymph between tissues and the blood stream, the lymph and the nodes and vessels that transport it including the Immune system: defending against disease-causing agents with leukocytes, tonsils, adenoids, thymus and spleen.
Integumentary system: skin, hair and nails.
Muscular system: movement with muscles.
Nervous system: collecting, transferring and processing information with brain, spinal cord and nerves.
Reproductive system: the sex organs, such as ovaries, fallopian tubes, uterus, vulva, vagina, testes, vas deferens, seminal vesicles, prostate and penis.
Respiratory system: the organs used for breathing, the pharynx, larynx, trachea, bronchi, lungs and diaphragm.
Skeletal system: structural support and protection with bones, cartilage, ligaments and tendons.
Plants[edit]
See also: Plant anatomy
The flower is the angiosperm's reproductive organ. This Hibiscus flower is hermaphroditic, and it contains stamen and pistils.
Strobilus of Equisetum telmateia
The study of plant organs is referred to as plant morphology, rather than anatomy, as in animal systems. Organs of plants can be divided into vegetative and reproductive. Vegetative plant organs are roots, stems, and leaves. The reproductive organs are variable. In flowering plants, they are represented by the flower, seed and fruit. In conifers, the organ that bears the reproductive structures is called a cone. In other divisions (phyla) of plants, the reproductive organs are called strobili, in Lycopodiophyta, or simply gametophores in mosses.
The vegetative organs are essential for maintaining the life of a plant. While there can be 11 organ systems in animals, there are far fewer in plants, where some perform the vital functions, such as photosynthesis, while the reproductive organs are essential in reproduction. However, if there is asexual vegetative reproduction, the vegetative organs are those that create the new generation of plants (see clonal colony).
Society and culture[edit]
Many societies have a system for Organ donation, in which a living or deceased donor's organ is transplanted into a person with a failing organ. The transplantation of larger solid organs often requires immunosuppression to prevent organ rejection or graft vs host disease.
There is considerable interest throughout the world in creating laboratory-grown or artificial organs.[citation needed]
History[edit]
Human viscera
This section needs expansion. You can help by adding to it. (February 2018)
The English word "organism" is a neologism coined in the 17th century, probably formed from the verb to organize. At first the word referred to an organization or social system. The meaning of a living animal or plant is first recorded in 1842.[8] Plant organs are made from tissue built up from different types of tissue. When there are three or more organs it is called an organ system. [9]
The adjective visceral, also splanchnic, is used for anything pertaining to the internal organs. Historically, viscera of animals were examined by Roman pagan priests like the haruspices or the augurs in order to divine the future by their shape, dimensions or other factors. This practice remains an important ritual in some remote, tribal societies.
The term "visceral" is contrasted with the term "parietal", meaning "of or relating to the wall of a body part, organ or cavity"[10] The two terms are often used in describing a membrane or piece of connective tissue, referring to the opposing sides.[citation needed]
Antiquity[edit]
Aristotle used the word frequently in his philosophy, both to describe the organs of plants or animals (e.g. the roots of a tree, the heart or liver of an animal), and to describe more abstract "parts" of an interconnected whole (e.g. his philosophical works, taken as a whole, are referred to as the "organon").
Some alchemists (e.g. Paracelsus) adopted the Hermetic Qabalah assignment between the seven vital organs and the seven classical planets as follows:[11]
Planet Organ
Sun Heart
Moon Brain
Mercury Lungs
Venus Kidneys
Mars Gall bladder
Jupiter Liver
Saturn Spleen
Modern times[edit]
The variations in natural language definitions of what constitutes an organ, their degree of precision, and the variations in how they map to ontologies and taxonomies in information science (for example, to count how many organs exist in a typical human body) are topics explored by writer Carl Engelking of Discover magazine in 2017 as he analyzed the science journalism coverage of the evolving scientific understanding of the mesentery.[12] He explored a challenge now faced by anatomists: as human understanding of ontology generally (that is, how things are defined, and how the relationship of one thing to another is defined) meets applied ontology and ontology engineering, unification of varying views is in higher demand.[12] However, such unification always faces epistemologic frontiers, as humans can only declare computer ontologies with certainty and finality to the extent that their own cognitive taxonomy (that is, science's understanding of the universe) is certain and final. For example, the fact that the tissues of the mesentery are continuous was something that was simply not known for sure until it was demonstrated with microscopy.[13] Because humans cannot predict all future scientific discoveries, they cannot build a unified ontology that is totally certain and will never again change. However, one of the points made by an anatomist interviewed by Engelking is that, finality aside, much more could be done even now to represent existing human knowledge more clearly for computing purposes.
Origin and evolution[edit]
Relationship of major animal lineages with indication of how long ago these animals shared a common ancestor. On the left, important organs are shown, which allows us to determine how long ago these may have evolved.
The organ level of organisation in animals can be first detected in flatworms and the more derived phyla. The less-advanced taxa (like Placozoa, Sponges and Radiata) do not show consolidation of their tissues into organs.
Complex animals are composed of organs and many of these organs evolved a very long time ago. For example, the liver evolved in the stem vertebrates more than 500 million years ago, while the gut and brain are even more ancient, arising in the ancestor of vertebrates, insects, and worms more than 600 million years ago.
Given the ancient origin of most vertebrate organs, researchers have looked for model systems, where organs have evolved more recently, and ideally have evolved multiple times independently. An outstanding model for this kind of research is the placenta, which has evolved more than 100 times independently in vertebrates, has evolved relatively recently in some lineages, and exists in intermediate forms in extant taxa.[14] Studies on the evolution of the placenta have identified a variety of genetic and physiological processes that contribute to the origin and evolution of organs, these include the re-purposing of existing animal tissues, the acquisition of new functional properties by these tissues, and novel interactions of distinct tissue types.[14]
See also[edit]
Biology portal
Medicine portal
Organoid
References[edit]
Jump up ^ "Definition of Organ". Dictionary.com. Dictionary Group (likely Random House).
Jump up ^ Widmaier EP; Raff H; Strang KT (2014). Vander's Human Physiology (12th ed.). ISBN 978-0-07-128366-3. [page needed]
Jump up ^ "Botany/Plant structure - Wikibooks, open books for an open world". en.wikibooks.org.
Jump up ^ "Viscus - Definition". Merriam-Webster Online Dictionary. Retrieved 14 December 2009.
Jump up ^ "Viscera". MeSH. Retrieved 14 December 2009.
Jump up ^ "New organ named in digestive system". BBC News. 2017. Retrieved 2018-02-05.
Jump up ^ ""It was astonishing, almost too good to be true."". metafilter. Retrieved 28 March 2018.
Jump up ^ Barnhart's Concise Dictionary of Etymology[page needed]
Jump up ^ "Organ System - Definition and Examples | Biology Dictionary". Biology Dictionary. 2016-10-31. Retrieved 2018-02-10.
Jump up ^ "Parietal – Learning brain structure, function and variability from neuroimaging data". team.inria.fr. Retrieved 2018-02-10.
Jump up ^ Philip Ball, The Devil's Doctor: Paracelsus and the World of Renaissance Magic and Science, ISBN 978-0-09-945787-9[page needed]
^ Jump up to: a b Engelking, Carl (2017-01-06), "We got the mesentery news all wrong", The Crux (a group blog by Discover writers).
Jump up ^ Coffey, J Calvin; O'Leary, D Peter (2016). "The mesentery: structure, function, and role in disease". The Lancet Gastroenterology & Hepatology. 1 (3): 238–247. doi:10.1016/S2468-1253(16)30026-7.
^ Jump up to: a b Griffith, Oliver W.; Wagner, G?nter P. (23 March 2017). "The placenta as a model for understanding the origin and evolution of vertebrate organs". Nature Ecology & Evolution. 1 (4): 0072. doi:10.1038/s41559-017-0072.
External links[edit]
Media related to Organs (anatomy) at Wikimedia Commons
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Biosphere > Biome > Ecosystem > Biocoenosis > Population > Organism > Organ system > Organ > Tissue > Cell > Organelle > Biomolecular complex > Macromolecule > Biomolecule
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Accounts receivable
From Wikipedia, the free encyclopedia
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Accounts receivable is a legally enforceable claim for payment held by a business for goods supplied and/or services rendered that customers/clients have ordered but not paid for. These are generally in the form of invoices raised by a business and delivered to the customer for payment within an agreed time frame. Accounts receivable is shown in a balance sheet as an asset. It is one of a series of accounting transactions dealing with the billing of a customer for goods and services that the customer has ordered. These may be distinguished from notes receivable, which are debts created through formal legal instruments called promissory notes.[1][2]
Contents
[hide]
1 Overview
2 Payment terms
3 Accounts Receivable Age Analysis
4 Bookkeeping
5 Special uses
6 Related accounting topics
7 See also
8 Notes and references
Overview[edit]
Accounts receivable represents money owed by entities to the firm on the sale of products or services on credit. In most business entities, accounts receivable is typically executed by generating an invoice and either mailing or electronically delivering it to the customer, who, in turn, must pay it within an established timeframe, called credit terms[3] or payment terms.
The accounts receivable department uses the sales ledger, because a sales ledger normally records:[4]
The sales a business has made.
The amount of money received for goods or services.
The amount of money owed at the end of each month varies (debtors).
The accounts receivable team is in charge of receiving funds on behalf of a company and applying it towards their current pending balances.
Collections and cashiering teams are part of the accounts receivable department. While the collections department seeks the debtor, the cashiering team applies the monies received.
Payment terms[edit]
An example of a common payment term is Net 30 days, which means that payment is due at the end of 30 days from the date of invoice. The debtor is free to pay before the due date; businesses can offer a discount for early payment. Other common payment terms include Net 45, Net 60 and 30 days end of month. The creditor may be able to charge late fees or interest if the amount is not paid by the due date.
Booking a receivable is accomplished by a simple accounting transaction; however, the process of maintaining and collecting payments on the accounts receivable subsidiary account balances can be a full-time proposition. Depending on the industry in practice, accounts receivable payments can be received up to 10 – 15 days after the due date has been reached. These types of payment practices are sometimes developed by industry standards, corporate policy, or because of the financial condition of the client.
Since not all customer debts will be collected, businesses typically estimate the amount of and then record an allowance for doubtful accounts[5] which appears on the balance sheet as a contra account that offsets total accounts receivable. When accounts receivable are not paid, some companies turn them over to third party collection agencies or collection attorneys who will attempt to recover the debt via negotiating payment plans, settlement offers or pursuing other legal action.
Outstanding advances are part of accounts receivable if a company gets an order from its customers with payment terms agreed upon in advance. Since billing is done to claim the advances several times, this area of collectible is not reflected in accounts receivables. Ideally, since advance payment occurs within a mutually agreed-upon term, it is the responsibility of the accounts department to periodically take out the statement showing advance collectible and should be provided to sales & marketing for collection of advances. The payment of accounts receivable can be protected either by a letter of credit or by Trade Credit Insurance.
Accounts Receivable Age Analysis[edit]
An Accountants Receivable Age Analysis, also known as the Debtors Book is divided in categories for current, 30 days, 60 days, 90 days or longer. The analysis or report is commonly known as an Aged Trial Balance. Customers are typically listed in alphabetic order or by the amount outstanding, or according to the company chart of accounts. Zero balances are not usually shown.
Bookkeeping[edit]
On a company's balance sheet, accounts receivable are the money owed to that company by entities outside of the company. Account receivables are classified as current assets assuming that they are due within one calendar year or fiscal year. To record a journal entry for a sale on account, one must debit a receivable and credit a revenue account. When the customer pays off their accounts, one debits cash and credits the receivable in the journal entry. The ending balance on the trial balance sheet for accounts receivable is usually a debit.
Business organizations which have become too large to perform such tasks by hand (or small ones that could but prefer not to do them by hand) will generally use accounting software on a computer to perform this task.
Companies have two methods available to them for measuring the net value of accounts receivable, which is generally computed by subtracting the balance of an allowance account from the accounts receivable account.
The first method is the allowance method, which establishes a contra-asset account, allowance for doubtful accounts, or bad debt provision, that has the effect of reducing the balance for accounts receivable. The amount of the bad debt provision can be computed in two ways, either (1) by reviewing each individual debt and deciding whether it is doubtful (a specific provision); or (2) by providing for a fixed percentage (e.g. 2%) of total debtors (a general provision). The change in the bad debt provision from year to year is posted to the bad debt expense account in the income statement.
The second method is the direct write-off method. It is simpler than the allowance method in that it allows for one simple entry to reduce accounts receivable to its net realizable value. The entry would consist of debiting a bad debt expense account and crediting the respective accounts receivable in the sales ledger.
The two methods are not mutually exclusive, and some businesses will have a provision for doubtful debts, writing off specific debts that they know to be bad (for example, if the debtor has gone into liquidation.)
Special uses[edit]
Companies can use their accounts receivable as collateral when obtaining a loan (asset-based lending). They may also sell them through factoring or on an exchange. Pools or portfolios of accounts receivable can be sold in capital markets through securitization.
For tax reporting purposes, a general provision for bad debts is not an allowable deduction from profit[6] - a business can only get relief for specific debtors that have gone bad. However, for financial reporting purposes, companies may choose to have a general provision against bad debts consistent with their past experience of customer payments, in order to avoid over-stating debtors in the balance sheet.
Related accounting topics[edit]
Associated accounting issues include recognizing accounts receivable, valuing accounts receivable, and disposing of accounts receivable.
In the UK, most companies have a credit control department.
Other types of accounting transactions include accounts payable, payroll, and trial balance.
See also[edit]
Electronic billing
Debtors
Factoring (finance)
Accounts payable
Balance sheet
Notes and references[edit]
Jump up ^ Trade Finance Global. "Accounts Receivable Guide". Retrieved 2016-11-01.
Jump up ^ Belverd E. Needles, Marian Powers, Susan V. Crosson. (2010) Financial and Managerial Accounting, p. 373.
Jump up ^ "Definition of credit terms". factoringglossary.org.
Jump up ^ http://www.businesslink.gov.uk/bdotg/action/detail?itemId=1073789116&type=RESOURCES
Jump up ^ http://www.accountingtools.com/allowance-for-doubtful-account
Jump up ^ HM Revenue & Customs. "Company Taxation Manual". Archived from the original on 2009-04-18. Retrieved 2008-11-01.
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Retrieved from "https://en.wikipedia.org/w/index.php?title=Accounts_receivable&oldid=815166986"
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