English Paper
The article I will be using is Fair Value Accounting and Regulatory Capital Requirements written by Tatsuya Yonetani in the Economic Policy Review – Federal Reserve Bank of New York. Using the Toulmin method, I will be defining enthymeme, claim, stated reason, grounds, warrants and giving examples of each from my article. The Toulmin method is used to assist you in analyzing the logic of an argument. This paper explains the use of fair value accounting to estimate the value of investment securities. Most importantly it explains the difference between fair value accounting and historical costs.
Using the Toulmin method in this paragraph I will the definitions for the enthymeme, claim, and stated reason, as well as the examples for each of these in my article. Ramage states the definition of enthymeme in the Arguments book as “your claim with because clause”. (Ramage, et. al, 2007, pg 95) Yonetani states that the enthymeme in the article is “Advocates of fair value accounting believe that fair values provide more relevant measures of assets, liabilities, and earnings than do historical costs because the advantages of this method-and the corresponding weaknesses of historical cost accounting”. (Yonetani, et. al, 1998, pg 33) Ramage states that the definition of the claim is “the point or position you are trying to get your audience to accept”. (Ramage, et. al, 2007, pg 95) In my article Yonetani states the claim as “Advocates of fair value accounting believe that fair values provide more relevant measures of assets, liabilities, and earnings than do historical costs. These advocates assert that fair value accounting better reflects underlying economic values”. (Yonetani, et. al, 1998, pg 33) Ramage states that the definition for the stated reason is “your because clause, your reasons are the subordinate claims you make in support of your main claim”. (Ramage, et. al, 2007, pg 95) Yonetani states that the stated reason is “The advantages of this method-and the
Using the Toulmin method in this paragraph I will the definitions for the enthymeme, claim, and stated reason, as well as the examples for each of these in my article. Ramage states the definition of enthymeme in the Arguments book as “your claim with because clause”. (Ramage, et. al, 2007, pg 95) Yonetani states that the enthymeme in the article is “Advocates of fair value accounting believe that fair values provide more relevant measures of assets, liabilities, and earnings than do historical costs because the advantages of this method-and the corresponding weaknesses of historical cost accounting”. (Yonetani, et. al, 1998, pg 33) Ramage states that the definition of the claim is “the point or position you are trying to get your audience to accept”. (Ramage, et. al, 2007, pg 95) In my article Yonetani states the claim as “Advocates of fair value accounting believe that fair values provide more relevant measures of assets, liabilities, and earnings than do historical costs. These advocates assert that fair value accounting better reflects underlying economic values”. (Yonetani, et. al, 1998, pg 33) Ramage states that the definition for the stated reason is “your because clause, your reasons are the subordinate claims you make in support of your main claim”. (Ramage, et. al, 2007, pg 95) Yonetani states that the stated reason is “The advantages of this method-and the
Cited: Ramage, John D., Bean, John C., and Johnson, June. (2007). Writing Arguments: A Rhetoric with Readings. New York: Pearson/longman. Tatsuya Yonetani, Yuko Katsuo. (1998, October). Fair value accounting and regulatory capital requirements. Economic Policy Review - Federal Reserve Bank of New York, 4(3), 33- 4 3. Retrieved February 17, 2009, from ABI/INFORM Global database. (Document ID: 35117369).