Harmonisation of International Accounting Standards Essay

Harmonisation of International Accounting Standards - Essay Example The cultural environment of a country plays a significant role in determining the development of its accounting standards and financial reporting system. Infact, it is supposed to have acted as the foundation stone upon which the origin of accounting rests. As Baladouni (1979, p326-327) points out that "the origin, content, or mode of being of accounting was found to be based on cultural and social forces". The accounting structure of a country depends upon social and cultural values prevailing in a society and hence the environment plays an essential role in the diversification of accounting standards among different countries. Mueller (1968) illustrated that the social and environmental conditions the development of accounting standards and principles are the currency composure and balance, legal and political pressures, segregation of ownership and control, economic development and literacy status etc. Nair and Frank (1980) said that the accounting principles and techniques of a c ountry are influenced by its cultural and economic environment. Baladouni (1979) further commented that the â€Å"cultural framework† specifies a group of institutions in the society, representing the most important part of its culture and the feature of general social activities that influence the development of accounting functioning. To assess the basis of distinctness and contrariness lying amongst various cultures, the research carried out by Hofstede is significant as it studies different dimensions.... y depends upon social and cultural values prevailing in a society and hence the environment plays an essential role in the diversification of accounting standards among different countries. Mueller (1968) illustrated that the social and environmental conditions the development of accounting standards and principles are the currency composure and balance, legal and political pressures, segregation of ownership and control, economic development and literacy status etc. Nair and Frank (1980) said that the accounting principles and techniques of a country are influenced by its cultural and economic environment. Baladouni (1979) further commented that the "cultural framework" specifies a group of institutions in the society, representing the most important part of its culture and the feature of general social activities that influence the development of accounting functioning. To assess the basis of distinctness and contrariness lying amongst various cultures, the research carried out by Hofstede (1980, 1983 and 1987) is significant as it studies different dimensions of drawing a comparison and distinction between different cultures prevailing in different nations influencing upon their accounting standards. The four dimensions pointed out by Hofstede (1987, p4-5) best illuminate the ground on which we can rest the reasons behind major cultural differences among various countries. These dimensions are as follows: Power Distance: This refers to the distance or balance of power between the giant and the small dwelling in the society. It is about how responsible a society evaluating the distribution of power among different members of the society. This aspect may vary form nation to nation as not every nation equally distributes the power among its members. Uncertainty

Russells On Denoting Essay Example | Topics and Well Written Essays - 2000 words

Russells On Denoting - Essay Example Russell (1905) claimed that Meinong’s theory had difficulties as it â€Å"regard denoting phrases as standing for constituents of the propositions in whose verbal expression they occur†¦ This theory regards any grammatically correct denoting phrase as standing for an object† (p 482). And the main difficulty of this theory was that it was â€Å"apt to infringe the law of contradiction† (p 483). Russell’s critiqued on Meinong’s theory raised three important points: first, on the concept of subsistence. Russell maintained that if we presupposed that ‘It is false that A differs from B’, then ‘the difference between A and B does not subsist’. However, in Meinong’s theory since a denoting phrase was standing for an object, then, the denoting phrase ‘the difference between A and B’ must stand for an object. Therefore, the ‘difference between A and B’ must subsist. In this case, the self-contra diction was made apparent. As it was affirmed that ‘the difference between A and B’ must subsist (Meinong’s theory), so too the preposition ‘the difference between A and B does not subsist’ is affirmed on the statement â€Å"It is false that A differs from B†. (Sutler 1967). The second counter-argument rests on the concept of existence. Take the example ‘The King of France is bald.’ Again, using Meinong’s theory, as grammatically correct denoting phrase stand for an object then the statement must be true. But it is a known fact, within the frame of a particular time the preposition ‘the King of France is bald.’ does not stand or signify for any object.

Drugs and Society Essay Example for Free

Drugs and Society Essay 1b. List and describe briefly the major structures of the brain, as presented in your textbook, including the function of those elements that are most related to psychoactive drug reaction. The first layer of the brain is the cortex which covers the top and sides of the brain. This area controls reasoning and language, and this area will be less active when under sedative drugs. The basal ganglia are located underneath the cortex and it is made up of by the striatum. The striatum controls muscle tone and is part of the dopamine pathway which is a potential transport highway for psychoactive drugs. The hypothalamus is at the base of the brain and serves as liaison between the brain and pituitary gland. The pituitary hormonal output is involved in behaviors such as feeding and temperature regulation. The limbic system affects emotion, location memory, and physical activity. Along the brain stem are the medulla, midbrain, and pons from which contain the bulk of neurons that create dopamine, norepinephrine, and serotonin. The lower brain stem controls vomiting and respiratory functions. If affected, the respiratory function can be suppressed by drugs. 1c. Describe the life cycle of a typical neurotransmitter. A cell membrane with the uptake of a particular precursor absorbs amino acids to create a neurotransmitter. The amino acids undergo synthesis with a reaction with enzymes to become a neurotransmitter. Once created, the neurotransmitters are stored in vesicles until they are released into the synapse. Once released, the neurotransmitters will attempt to attach to the membrane of neurons. If the neurotransmitter does not make it to the neuron, then it will either absorb in the originating cell or be metabolized within the synapse. 2b. Differentiate between drug disposition tolerance, behavioral tolerance, and pharmacodynamics tolerance, and provide reasons why these concepts should be taken into account when determining the effects of a drug. Drug disposition tolerance is defined as the increase of the drug’s rate of metabolism or removal. The user may increase the amount of a drug taken due to the drug being metabolized too quickly or being removed from the body. A person may compensate their behavior when exposed to a drug overtime such as learning to drive while intoxicated. The impairment is reduced and this is known as behavioral tolerance. Pharmacodynamics tolerance is the main contributor to the need to increase the dosage of a drug in order to avoid withdrawal symptoms. The user does not feel the same effects of a dosage so the dosage must be increased in order to get the same feeling. 2d. Provide several specific personal and societal steps you would recommend in an effort to reduce the likelihood of adverse reactions to drugs taken in combination. The largest deficit that can be produced to avoid adverse reactions to drug taken in combination is to avoid doing it all such as alcohol and other depressants. Individuals that need to take multiple medications such as person with diabetes and high blood pressure need to be carefully monitored and educated on the effects of the medications individually and the effects of the medications when combined. 3b. Explain the basic rationale and theoretical foundations for the extensive use of amphetamine in the treatment of ADHD (attention-deficit hyperactivity disorder). ADHD individuals have deficits involved with the functions of executive control within the brain. This control center affects concentration, hyperactivity, and learning. Amphetamines have been shown to produce a calming effect upon the individual from the amphetamines ability to increase brain catecholamine activity whereas ADHD individuals suffer from catecholamine deficits in the prefrontal cortex. 3c. Provide your personal viewpoint on major concerns about ADHD diagnoses and the efficacy of drug treatments that have led to recent controversy. The basis of diagnoses of ADHD has not been fully researched due to any widely accepted knowledge as to why stimulants are effective in treating hyperactivity. The causes of ADHD are still not thoroughly understood. There have also been non-stimulant drugs that have been shown to be just as effective as stimulants such as Strattera and Atomoxetine. I believe that ADHD itself is a complicated issue that requires multiple points of attack such as the use of stimulant and non-stimulant drugs. What may work on one individual may not work on another. 4a. Provide evidence of your understanding of the ways in which time course events of barbiturate and benzodiazepine actions contribute to the onset of psychological and/or physical dependence. Barbiturate are fast acting drugs that may work within fifteen minutes and stay in the system for up to three hours. Due to the rapid activity of the barbiturates, they serve as a strong reinforcement to users due to the drug produced a desired effect quickly and leaving the body just as quickly. Benzodiazepine takes longer to initialize, but also stay in the body for up to ten hours. Barbiturates are taken in higher doses more rapidly, while Benzodiazepine is taken at lower does. Withdrawal symptoms of barbiturates from chronic symptoms are severe due to the rapidness the drug leaves the user’s body without the user’s body being able to adapt to the drug adequately. 4b. Describe the key functions of GABA (g-aminobutryic acid) in producing the effects of various sedative-hypnotic agents, with specific reference to benzodiazepines. GABA is a neurotransmitter that is found in CNS areas and deals with inhibitory functions. Benzodiazepine molecules are strongly attracted to the GABA receptor sites and when bound to the GABA receptor, the Benzodiazepine molecules will increase the inhibitory effects of GABA on the receptors.

Witness :: essays research papers

Communication is more than just words   Ã‚  Ã‚  Ã‚  Ã‚  When one sense is diminished, another is magnified, but can it ever truly be compensated? In some instances, yes however, when addressing the ability to communicate, there are two senses, that when absent hinders the communication process: sight and touch. Communication is more than just words. In an effort to explore this idea further, we will look at the movie â€Å"Witness†.   Ã‚  Ã‚  Ã‚  Ã‚  The movie, starring Harrison Ford and Kelly McGillis, takes place in New England. After losing her husband, Rachel Lapp (McGillis) and her son, Samuel, travel via railway to Baltimore, Maryland to celebrate the birth of Samuel’s cousin. When Samuel goes to the restroom during a delay in Philadelphia, he witnesses the murder of a Narcotics Officer. During the investigation, Detective John Book (Ford), discovers that the murderers are two fellow officers in conspiracy with the Chief of Police. In an effort to protect Samuel Lapp, John finds himself living in the Amish community with Rachel, Samuel, and Eli Lapp, Rachel’s father-in-law.   Ã‚  Ã‚  Ã‚  Ã‚  When two worlds such as an Amish community and a 20th century metropolis collide, they give textbook examples of different aspects of communication.   Ã‚  Ã‚  Ã‚  Ã‚  During the first half of the movie, when Rachel and Samuel enter into this unknown society, their reactions are mirrored by society’s reactions to them.   Ã‚  Ã‚  Ã‚  Ã‚  When Rachel and Samuels board the train, we see Eli Lapp, and friend of the family, Daniel; express their discontentment of Rachel’s decision to venture out into a world filled with â€Å"evil†. While Eli’s expressions are of concern and care, we notice, as Daniel gives Samuel a small wooden toy, his countenance pouring with an alterative motive as he smiles flirtatiously at Rachel.   Ã‚  Ã‚  Ã‚  Ã‚  Next, lets discuss Rachel’s insinuations towards the foreign society. When we see Rachel on Eli’s farm, she seems to be a very devoted Amish woman. This implication remains unchanged, as we see her at the train station in Philadelphia. She is very introverted, as she sits alone on a bench, sewing. She is stiff and apathetic to the world revolving around her and in making no attempt to commune with it, only speaks German to Samuel while in public, succeeding in isolating themselves. She demonstrates great lethargy towards any issue that exists outside her â€Å"realm†. She demonstrates this several times when, while someone talks to her, she stares out the window, making no eye contact and sending a loud and clear message that she does not want to hear what he or she are saying.

Healthy Ways of Keeping Fit

There are a lot of ways to keep fit. The important thing is that you find an activity that you enjoy doing and that you stick with it. There is a variety of things you can do. You can run, walk, swim, bike, go hiking, do yoga, lots of different methods for keeping fit. Another enjoyable way is to go dancing. Dancing is a very good aerobic activity, requires physical liveliness and burns a lot of calories. The other thing that is significant is making sure that you follow a healthy diet. You want to make sure that you have enough energy to do these activities that you actually enjoy doing to keep your body fit.Therefore, following a healthy diet means ensuring that you eat when you are hungry, you stop eating when you are full, you include plenty of different types of fruits and vegatables, whole grains, things like brown rice, oatmeal millet, all those types of things are considered whole grains. You also want to include some type of lean protein whether that’s from legumes, b eans such as pinto beans, garbanzos, or seafood or lean cuts of meat or poultry without the skin. Any of those are sources of lean proteins that are very beneficial for your body.And again, that particular method of eating will make sure that you have the energy that you need to actually perform these different types of activities you enjoy doing. So when you find the activity you like, try to do it several times a week at least 4 to 5 times a week will really help improve your level of fitness. More than that can actually cause you to lose weight if you are trying to actually lose weight. As you see there are several different ways of keeping feet. It can be any type of physical activity that you enjoy doing.

Slavery During The Pre Civil War - 852 Words

During the Pre-Civil War period much of the United States engaged in slavery. Slavery is the keeping of slaves (individual(s) under the domination of another) as a practice or institution. Both the North and South engaged in slavery, however, their views of slave rights and treatments were very different. Slavery proponents were for slavery, while abolitionists were against it; in either case those enslaved were Negros and their owners were white. Slavery proponents used stereotyping and racial prejudice to justify their needs to engage in slavery. Slavery proponents like George Fitzhugh whose racial theory argued that Negros were â€Å"inferior to whites, nothing more than overgrown children with a lack of moral or intellectual capacity in need of someone to guide or govern them.† Fitzhugh says â€Å"he the Negro will become a burden to society† with his claims that slavery in the United States is far better than that of Africa, where he would become â€Å"idolatrous, savage and cannibal.† Slavery was appalling and pure neglect for the human race. There was absolutely no proof or fact based knowledge that Negros lacked morals, furthermore if there was a lack of intellect it was from the white man monopolizing education and power in an effort to hold the Negro back in order to create a weaker class. According to â€Å"The ‘Mudsill’ Theory† James Henry Hammond demonstrates his racism in his speech to the US Senate negating that â€Å"in all social systems there must be a class to do the menialShow MoreRelatedThe Responsibilities Of Directing The Slave Labor1637 Words   |  7 PagesThere are some Civil War scholars who maintain the theory that the responsibilities of directing the slave labor was the catalyst for the downward spiral of Southern women’s morale. While the opinions about the institution of slavery varied during the Civil War, depending on circumstances such as location and amount of slaves, there were two general opinions from Southern women. Either Southern women felt that slavery was a blessing or a burden. Women such as Catherine Edmondston saw their slaveholdingRead MoreEssay about The American Civil War688 Words   |  3 PagesThe American Civil war was a series of transactions, or exchanges, between the North and the South. Th ese transactions involved over 1 million Americans who put their lives at risk for the liberation of the country’s slaves. These transactions were influenced by three paramount concepts: perspectives, values, and relative evaluations of costs and benefits. In the midst of this tumultuous period of time in American history, these concepts shaped not just the people themselves but the social, politicalRead MoreThe During The Civil War875 Words   |  4 Pagesdecades that proceeded before the Civil War had taken place, Americans witnessed an abundance of trial, error, and triumph during their attempt to revise the American society. Some of the main focal points of the remaking of our society would have been the Market Revolution, Urbanization, Abolition, States Rights and Westward Expansion. Without these contributing factors, our society may not have excelled in the ways that it did prior to the Civil War. (The Pre-Civil War Era (1815–1850). 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Similarly in the 1800s pre- Civil War era the political situation was constantly changing around the belief of slavery and, in theory, was a leading cause of the Civil War itself. The political issues that formed tension betweenRead MoreAmerican Civil War and Religion Essay1155 Words   |  5 PagesOne of the important subjects during the civil war was Religion even though it received minor attention until recent years. Historians have considered civil war an important story of war; however, religion rose as an important factor with many publications. For example â€Å"Religion and the American Civil War† is a collection of essays and poems by various writers (Harry S. Stout, George Reagan Wilson, etc.1) A survey of the civil war history from around 1970 to the present provides a very extensiveRead MoreMargaret Walker s Portrayal Of The White Characters1346 Words   |  6 Pagespublished in the 1960’s during the Civil Rights Movement. Critics during that time found the portrayal of the white characters insulting, because they were too well balanced in comparison to the white citizens and slave owners in the 1800’s. I personally disagree with these critiques, and argue that the white characters Walker writes about before the Civil War, are given are given a balanced presentation in order to juxtapose the white characters she describes after the Civil War. Walker’s descriptionRead More African American Hardships Essay1283 Words   |  6 PagesAfrican American Hardships During pre-colonial African kinship and inheritance, it provided the bases of organization of many African American communities. African American men were recognized for the purpose of inheritance. They also inherited their clan names based on their accomplishments, as well as other things when one decease. Land was not owned in many parts of Africa during the pre-colonial period. It was yet held and distributed by African American men. Access to the land by women dependedRead MoreAfrican American Hardships1306 Words   |  6 PagesDuring pre-colonial African kinship and inheritance, it provided the bases of organization of many African American communities. African American men were recognized for the purpose of inheritance. They also inherited their clan names based on their accomplishments, as well as other things when one decease. Land was not owned in many parts of Africa during the pre-colonial period. It was yet held and distributed by African American men. Access to the land by women depended on their obligations orRead MoreWhat If Abraham Lincoln Hadnt Died? Essay626 Words   |  3 PagesIf Lincoln hadn’t died, a question that every student has come across while learning about the civil war, but what if he hadn’t died had reconstruction would had been better? Had former slaves gained better civil rights? Although these questions have no real answers and all we can come with are speculations, in Eric Foner’s essay he seems to address these questions with some acceptable reasons that made me come to the conclusion that if Lincoln hadn’t been assassinated the period of reconstruction

The United States and Illegal Immigration Essay - 1086 Words

Illegal immigration was an issue in the past and is a pressing problem in the present. The U.S. Government has been trying to find a resolution to this issue for years. The United States approved the Immigration Reform and Control Act in 1986, which allowed the American Government to punish American companies that consciously employed illegal immigrants (Nadadur 1037-1052). The United States’ Government Immigration Reform and Control Act has been unsuccessful in controlling illegal immigration. It is estimated that illegal immigration into the U.S. has a yearly interval of three hundred fifty thousand people (Rousmaniere 24-25). It is apparent that the 1986 act was not able to keep a handle on illegal immigration. Illegal immigration†¦show more content†¦Illegal immigrants help boost the United States economy by paying some taxes. Like American citizens, illegal immigrants may pay local, state, and federal taxes including sales tax that helps support government services that they may not be able to access (Ewing 9). Since more American citizens are becoming aware of the benefits of an education, openings are being created for illegal immigrants in low paying jobs (Nadadur 1037-1052). Americans, unlike illegal immigrants, have more diverse careers. Aliens are more concentrated in specific job areas, resulting in a decrease in immigrant labor cost. This helps boost the United States’ economy (Carter 777-795). Of the approximate eleven million illegal immigrants in the U.S., most work in labor intensive jobs. Careers such as construction and agriculture tend to attract illegal aliens and they account for about twenty-five percent of the work force in these areas (Ewing 9). Ben Bernanke, chairman of the Federal Reserve admits that illegal immigrants help improve the United States economy and does not suggest turning them away (qtd. in Quindlen 90). Anna Quindlen, in her article â€Å"Newcomers By Numbers,† agrees with Be rnanke and believes that immigrants are the factor that helps keep prices low. She also adds that immigrants are not causing American citizens unemployment, but are simply taking the low wage jobs that citizens are not willing to do and even boosting the economy (90). On the other hand, illegalShow MoreRelatedIllegal Immigration And The United States1573 Words   |  7 Pagesmillion illegal immigrants currently residing in the United States furthermore, for the United States economy. The correctional prerequisites against migrants were added to enactment to protect it from feedback that acquittal is absolution without outcome. Immigration makes a difference among everybody, and Congress ought to be doing everything in its energy to make it as simple as feasible for settlers to live and work lawfully what s more, openly in the United States. The United States is knownRead MoreIllegal Immigration And The United States1315 Words   |  6 PagesFor ages, the United States has seemed to be the country where people seek to move to for a better life. The United States was built on immigrants. People have always migrated to the United States both legally and illegally. The main problem the country has face with immigrants is the amount that trespass the border illegally. Illegal immigration is the unlawful act of crossing a national border(Illegal Immigration Pros and Cons). The illegal immigrant population keeps growing at an annual averageRead MoreIllegal Immigration And The United States969 Words   |  4 PagesAmerican businessman, politician, television personality, and author, is the presumptive of the y for president of the United States in 2016having won the most state primaries and caucuses and delegates to the 2016 Republican National Convention. Trump’s positions in opposition to illegal immigration, various free trade agreements that he believes are unfair, and most military interventionism have earned him particular support among blue-collar voters and voters without college degrees. Many of hisRead MoreIllegal Immigration And The United States1486 Words   |  6 PagesIllegal immigration has been an issue in the United States for a long time so the issues that come with it should not be a surprise. America was established on the basis of newcomers settling here from abroad. Recently though, thousands of illegal immigrants have come into the U.S. through either the Mexico border, the Pacific Ocean, or the Gulf of Mexico which has created a new an unanticipated issue for the U.S., in the past immigrants came from Europe and passed through the Ellis Island stationRead MoreIllegal Immigration Is The United States1805 Words   |  8 PagesIllegal immigration is the migration of people across national borders in a way that violates the immigration laws of the destination country. Some c ountries have millions of illegal immigrants. Immigration, including illegal immigration, is overwhelmingly upward, from a poorer to a richer country. The easy definition of an undocumented immigrant is someone who was not born in the United States and therefore has no legal right to be or remain in the United States. Not all undocumented immigrantsRead MoreIllegal Immigration : The United States1876 Words   |  8 PagesIllegal Immigration Due to the economic benefits of immigrant labor, the dangers of central American countries, and the basic human rights of noncitizens, the US government must grant amnesty to undocumented immigrants. Illegal immigration has become a rising issue in the US over the past few years, and it will continue to heat up coming into this year s presidential election. This issue is also very present in the local community due to it’s diversity and large Hispanic population. GenerallyRead MoreIllegal Immigration in the United States1864 Words   |  8 PagesIllegal Immigration In The United States: A Controversial Debate Illegal immigration is an on-going issue, which is of much importance in the United States today. It has been overlooked for many years, however it has reached a point where it can no longer be ignored. Most of the illegal immigrants, 54% to be exact, come through the Mexican border. (Hayes 5) Since the early 1980’s, the number of illegal Mexican immigrants has risen at an incredible rate, causing the United States government to takeRead MoreIllegal Immigration in the United States Essay2094 Words   |  9 PagesIllegal Immigration in the United States Illegal Immigration in the United States The United States (US) has always been viewed as the land of opportunity because it is the only true free country in the world. This being the case people have been fighting their way into the country for decades. However, it is becoming more and more of a problem each decade that passes. With the United States border being so close to Mexico it is now seeing the highest population of illegal immigrants toRead MoreDeportation: Immigration to the United States and Illegal Alien2373 Words   |  10 Pagesadvance because of the way the immigration process works. However, one thing we all had in mind, was to see the light of a different country, see different faces and hopefully find ways to stay. Once the airplane took off, words was already spread all over the office of Haiti air in Florida that the airplane left Haiti with more than 30 Haitian illegal on board. The first few 2 hours spent at the arrival office was like a discovery of a new world for every single illegal in that group. This was oneRead MoreIllegal Immigration And Immigration In The United States1091 Words   |  5 Pagesarrest persons for immigration enforcement purposes. (De Leon, K) The new legislation, created by California Senate President Kevin de Leon, officially makes the state of California a â€Å"sanctuary state†. Previously, de Leon determined that Donald Trump is a racist because of his positions on immigration; most notably, Trump’s attempt to defund cities that considered themselves sanctuaries. In a debate that is becoming increasingly more polarized, Brown sought to protect illegal immigrants against