International corporate accounting Essay Example | Topics and Well Written Essays - 1000 words - 1

International corporate accounting - Essay Example In 1934 a Securities Exchange Act was formulated giving the SEC a statutory authority of setting up standards for financial accounting and reporting but this would target publicly held companies only. However, the SEC is often dependent upon the private sector in policy formulation. (Financial Accounting Standards Board’s website, 2011) On the other hand, The International Accounting Standards Board (IASB) is an independent, private-sector body based in the UK that develops, approves and promotes International Financial Reporting Standards, whose operations are directed by the International Financial Reporting Standards Foundation. It was formed in 2001 to replace the International Accounting Standards Committee which had existed since 1973 through an agreement made by professional accountancy bodies from Australia, Canada, France, Germany, Japan, Mexico, the Netherlands, the United Kingdom and Ireland, and the United States of America. Other members became part in the following years. (Deloitte IAS Plus’s website, 2011) The IFRS foundation is an independent, not-for-profit private sector organization working in the interest of the public. Its objectives are formulating a unified set of high quality and apprehensible international financial reporting standards (IFRSs) that can be enforced and will be globally accepted, promote their application, it takes into consideration the needs of emerging economies and small and medium-sized entities (SMEs) (Financial Accounting Standards Board’s website, 2011).This is achieved through the IASB for development and publishing together with overseeing their interpretation on all the sectors. In order to achieve global acceptance and adoption of the IFRSs, the IFRS foundation and the IASB involves relevant stakeholders around the world, including investors, national standard-setters, regulators, auditors, academics, and among others. According to Seyfarth (2008) by November 2008, 113 countries

The History of Sugar and Its Influence Assignment - 1

The History of Sugar and Its Influence - Assignment Example In seeking to integrate with such an understanding and leverage a further realization for how current society ingests larger and larger amounts of sugar, as well as the ways in which societal stakeholders can seek to lessen the impacts of sugar consumption, the August 2013 issue of National Geographic features a cover story that is entitled â€Å"Sugar (A Not so Sweet Love Story)†. The following analysis will seek to derail the discussion and summary of the analysis which the author performs. It is the hope of this student that such a summary will be useful in helping not only to understand the key points of the authors argument but also with regards to utilizing these understandings and prescriptions for a better life and an overall decrease in the level of obesity and health impacts that the consumption of too much sugar has been tied to. Firstly, the author traces the history of how sugar came to be introduced to the West and subsequently the remainder of the world. As with so many inventions and development in human history, the spread of Empire was ultimately the vehicles through which most of the world came to integrate with the consumption of sugar. The author indicates that era conquerors were the first to spread an awareness and appreciation for sugar and the lands that they conquered. In comparing to the spread of sugar throwing paint at a fan, the author discusses the way through which an appreciation of refined sugar and the means through which it can be added to see dishes and ingredients as a means of making things tastier, the author points to how the spread of sugar into the West was first evidenced around 500 B.C.E. him from this point, sugar production spread into much of the Western world and was incorporated into the diet of individuals; albeit to a much lesser degree that it is within the current ti me.

Odysseus as an Epic Hero Essay Example for Free

Odysseus as an Epic Hero Essay What is an epic hero? Homers’ â€Å"Odyssey† is about an epic hero named Odysseus and his quest home. â€Å"The Odyssey† begins after the Trojan war had left Odysseus trapped, pointlessly seafaring for 10 years after angering Poseidon, the god of the sea. He tries desperately to return home to Ithaka and his wife, Penelope, and newborn son, Telemachus. Odysseus then has many hardships upon which he overcomes through his intelligence and wit. Odysseus is an epic hero because he is intelligent, he listens to the god’s advice, and he is witty; able to think on his feet. With the help of the gods he can survive things most men couldn’t. First, nearing the end of the Epic, Odysseus continues to use his intelligence to overcome obstacles and hardships. Upon one attempt to return home, Odysseus must pass the island of the Sirens. He has his men plug their ears with beeswax but not before he tells them his place in the plan: â€Å"Take me and bind me to the crosspiece half way up the mast; bind me as I stand upright, with a bond so fast that I cannot possibly break away, and lash the ropes ends to the mast itself. If I beg and pray you to set me free, then bind me more tightly still. Even though Odysseus gives into the weakness of the sirens’ song, he is unable to escape from the bonds of the rope and his previous intelligence saves him. Once he arrives in Ithaca, Odysseus once again uses his intelligence to overcome his suitors and reclaim his estate. When he first encounters the people of his land, he wisely chooses to remain anonymous, avoiding an unplanned struggle or fight. Odysseus then reveals himself to his son and few servants to plan an attack on the suitors. At a contest to see if anyone can string Odysseus’s bow, the hero plans his attack after stringing the bow and firing on the suitors. His son and servants have the other arms and they massacre the entire group of suitors. This was one of Odysseus’s final acts of brilliance to conclude the epic. Furthermore, there are many instances throughout the epic where Odysseus takes the advice of the gods to overcome the obstacles he is faced with. One of the first events is when Odysseus encounters Aeolus, the god of winds. Many men would not trust this god and not accept his secret bag of wind, believing it would be a plague of some sort. But, Odysseus accepts Aeolus’ bag of winds and treats him with hospitality. Another instance where Odysseus accepts the gods’ guidance is when the hero listens to Hermes on how to overcome Circe: â€Å"But Hermes met me, with his golden wand, barring the way-a boy whose lip was downy in the first bloom of mankind, so he seemed. He took my hand and spoke as though he knew me. † By Hermes insight, Odysseus eats the food that is given to him and patiently waits for the right time to strike. Odysseus subdues Circe and forces her to free his men from the bondage of swine. After living in luxury with Circe for a year, he listens to her advice on how to return to his homeland of Ithaca. Finally, one of the first obstacles Odysseus conquers is the defeat of the Cyclops. Once trapped in the cave of the one-eyed monster, Odysseus must devise a plan and fast, the giant had taken to consuming his men. This is where Odysseus’ wit comes into play. Cunningly, Odysseus gets the Cyclops drunk and allows him to fall into slumber. He then blinds the Cyclops with a red-hot spear, knowing intelligently enough that if he kills the Cyclops they will be trapped forever. Searching for help, the giant opens the cave. Earlier, Odysseus says: â€Å"My name is Nobody: mother, father, and friends, everybody calls me Nobody. When the blinded giant is seeking help from his brothers, he proclaims that, â€Å"Nobody† blinded him. Therefore, Odysseus and his men escape with their lives by the means of this hero’s wit.? In conclusion, through this intelligence and wit with advice from the gods, Odysseus overcomes all of his obstacles against all odds. Being a true hero, the Achaeans look up to Odysseus as a role model with his intelligence, wit, and godly insight. It is because of these three traits that Odysseus is considered an epic hero and is never to be forgotten.

Multilingualism on the Net :: Languages Technology Papers

Multilingualism on the Net What will be the effect of the Internet upon natural languages in the 21st century? It is widely accepted that, generally speaking, any new media change languages. For example, the prevalence of TV has dramatically homogenized spoken accents over the past few decades. Young people tend to speak in almost the same way as TV casters, and local dialects and accents remain only among the speech of older people. This TV effect, however, is insignificant as compared with the enormous effect of print media on languages over the past few hundred years. The prevailing print texts, especially newspapers etc., enabled millions of people who had never met each other to think about the same topics in the same language, thus creating a sort of community identity. This community identity was transformed into national identity, upon which in turn the nation-state was established, as discussed by political scientist Benedict Anderson [1]. Print languages are widely acknowledged as standard national languages, for which dictionaries are edited, and lessons are given in schools. On the other hand, other languages gradually declined. Since the market economy requires any printing business to have a certain amount of readers, print languages tend to be limited to so-called major languages spoken by millions of people. In short, the number of written languages on the earth decreased after the arrival of prin t media. What, then, will the arrival of the Internet bring about? ---- Roughly speaking, we can predict two distinct directions. The first one is English monopoly. The Internet has originated in the United States, and it is obvious that at present most international correspondence takes place in English. This is partly for the historical reason that the Internet has developed as a communication tool for the researchers of science and technology whose common language is English. Now general people in addition to science and technology researchers often utilize the Internet, but English is still the dominant language if one wants to look at foreign Web sites or send E-mail across state borders. Therefore there is the possibility that, sooner or later in the 21st century, English will become the sole common language for international communication, thereby accompanying the inescapable decline of other languages. In this case the term globalization means the hegemony of English-based, United Sta tes-centered single culture spreading all over the world. On the other hand, however, we may expect the second direction where various cultures in different countries thrive and interchange with each other, resulting in fruitful and plural global culture.

Examples of US Federal Government Authority Expansion Essay

If you were to ask one hundred Americans what caused the civil war I think ninety five out of that one hundred would say slavery. The Civil War was about the rights of states. They felt they had the right to secede from the Union. This was primarily due to the states feeling there rights were being taken away. This feeling was similar to how the colonies felt. We do remember that resulted in the Revolutionary War. The south was being force to purchase products produced in the north. Those products were more expensive. The southern states felt they were losing political power. Examples of U. S. Federal Government Authority Expansion Congress was authorized in 1865 to eliminate slavery. They did so by creating the Thirteenth Amendment. President Abraham Lincoln had already presented the Proclamation to stop slavery as an executive order. The Thirteenth Amendment made that Proclamation the law of the land. The Political Structure showed the second part of the Proclamation granted Congress the power to enforce through legislation what is considered the most important part. It gave them the ability to take further action against the Ten Confederate States. This would also give the government a way to introduce and pass further Proclamations in regards to the rights of slaves. Social structures showed that full civil rights were still a long way off. The law and public opinion are not always in alignment. While by law freed slaves and their descendants were citizens and had the same rights as whites, there were still treated differently. Segregation became institutionalized, under â€Å"Jim Crow† laws. The rise of the Ku Klux Klan in the early 20th century brought violence against African Americans. They used force to get the change they wanted. Separate but Equal† was the norm until the civil right movement. Economic structures naturally changed. Without slave labor, the way agricultural business ran had to be changed, and profit margins sank until the market compensated. Wages were poor, but African Americans were free to set up their own businesses, and to travel to other regions to find work. The Eighteenth Amendment written in 1919 prohibited the manufacturing, importing, and exporting of alcoholic beverages. This is only one example of how the Federal governed started using the power to restrict trade goods in the U. S.  To do so many offices had to be created. The Food and Drug Administration (FDA) assures the quality of food and pharmaceuticals, the Environmental Protection Agency (EPA) works to insure clean air and waters by restricting the use of toxic material in manufacturing processes, and the Drug Enforcement Agency restricts trafficking of illegal narcotics. The Eighteenth Amendment was later changed to the Twenty Fifth Amendment. Social structures changed, people found ways to work around the law. With the demand for liquor continuing to increase the black market started. Moonshiners and big Mobster Bosses reated organized crime. The moonshiners manufactured the liquor and the Mobster Bosses bought the liquor. The Mobsters then provided places where people could gather to consume the illegal alcohol. Prohibition was in full speed. The economic structures, showed two things that happened. First, breweries and distilleries either went out of business or shifted into something else. Second, an underground economy sprang into existence, flowing through the black market liquor business. The Twentieth and Twenty-Fifth Amendments each changed the terms of presidential succession. They changed such things as the date and time a newly elected President takes office. The Twentieth Amendment gives the House of Representatives the power to select the President in the event of death, when no line of succession is clear. It also grants the Senate the power to appoint the Vice President under the same circumstances. The Twenty-Fifth Amendment provides Congress with the power to decide to permanently remove the President from office, should he become disabled and unable to perform his duties, and declare the Vice President to be not just the acting President pro tempore but officially the President. The political ramifications of this are not so much applicable to overall Federal power, but to the power of separate political parties. If the President is the minority party, and the House majority is controlled by the opposing party, this could grant that party a great deal of power contrary to the will of the voters. The impact on social and economic structures remains largely hypothetical. It would depend on the party makeup of Congress, the issues at stake, and how the American people and America’s allies and enemies felt about the situation. Legislation that would have been vetoed gets passed, and vice-versa.

Being Recognized As A Mental Illness - 1190 Words

In today’s society, the phenomenon of malingering is not being recognized as a mental illness, but rather an intentional faking of mental illness. Malingering had captured the attention of many forensic psychologists and is now a growing concern due to the potential consequences of misdiagnosis in clinical or correctional setting. Malingering defined as a deliberate act by a person pretending to have some form of physical or psychological symptoms in order to avoid a negative outcome such as a prison sentence, or to gain a positive outcome such as financial compensatory. In a criminal or correctional setting, it is extremely important for forensic psychologists to determine whether an individual is malingering. For example, a†¦show more content†¦In other words, the defendant pretending not to be responsible for his or her action(s) during a mental defect. Therefore, it is important for forensic psychologists to determine whether or not the defendant know what he was doing was wrong. In addition, incarcerated inmates often malinger serious mental illness symptoms. The motives for an incarcerated inmate are to obtain a more preferred or comfortable correctional setting that may have more privileges including prescription medications. In a work injury claim, a malingerer may fabricate or exaggerate the symptoms of an injury for the sake of avoiding work or increase benefits. The worker might also claim to have suffered from a mental disorder such as post-traumatic stress disorder due to the (fake) injury he or she sustained in order to receive higher worker’s compensation premiums. An assessment or evaluation of malingering can pose a difficult task for forensic psychologists or evaluators. In other words, malingering can be difficult to detect. However, a series of psychological tests have been developed to help forensic psychologists detect a person who is faking symptoms of mental illness. Minnesota Multiphasic Personality Inventory (M MPI-2) is one of the most frequent used psychological test in assessing mental illness. The MMPI-2 consists of various scales which accurately detect symptoms of false exaggeration. Another psychological test is the Structured Interview of

The Juvenile Justice System Is The Primary System Used

The Juvenile Justice System is the primary system used to handle youth who are convicted of criminal offenses. It is just over 100 years old. Over time it has gone through several changes and its unlikely to disappear anytime soon. We as Americans are still trying to find different ways to approach juvenile justice vs. approaching it as adult justice. Throughout most of history, young adults and or children did not have a separate status between juvenile and adults. Once you reached the ages of 5 or 6, you became apart of the adult society. There was no separate system for dealing with youth offenders. In the early 1800s, problems with how to deal with youth offenders began to come about due to society going through economical†¦show more content†¦All juveniles under the age of 16 could be handled by the court. Between 1960s and the 1980s, attention and speculation began to rise about the concern of the juvenile delinquency and court system. During this time, this e ra was characterized by distinctly harsh punishments for youths. They were also wanting to focus on providing minors with due process and legal counsel in court. Even though they were trying to provide help to youth offenders, criticism during this time, focused on racial discrimination, gender disparities and discrimination towards children with mental health problems or learning disabilities. Through out the years, crime rates rose and the misrepresentation from the media began around the 1960s and went through the 1980s. Today in America, no population poses a larger threat to public safety than juvenile offenders. Juvenile justice system deal with three types of case; Delinquents, status offenders, neglected, abused or dependent youth. Over the years, many states have established family courts to deal with offenders and cases with the status of neglect. Throughout the years, there has always been some type of tension between police and young offenders. In my personal opin ion, I think this comes from the music that the youth listens to. Most state statues provide some guidance for arrest procedures. As an officer, you have the discretion in deciding when to arrest juvenile offenders.Show MoreRelatedTrying Juveniles as Adults Essay1312 Words   |  6 PagesAccording to Caldwell (1961) the juvenile justice system is based on the principle that youth are developmentally and fundamentally different from adults. According to Mack (1909) the focus of the juvenile justice system has shifted from â€Å"was the crime committed† to â€Å"why did the child commit the crime†, â€Å"how can we help the child†. When performing as it is designed and up to the initial intentions, the juvenile court balances rehabilitation (treatment) of the offender with suitable sanctions whenRead MoreThe Decision, And Impact On Today s Criminal Justice System1024 Words   |  5 Pagesregards to a juvenile right to consul. Then this learner will briefly di scuss the case, the decision, and impact on today s criminal justice system. After which, the discussion will state if source for this case is primary or secondary and what implications that may have for that case. Gerald â€Å"Jerry† Gault (case) Fifteen-year-old Gerald (Jerry) Gault, was arrested for a complaint that was made that he made a lewd telephone calls. After the court hearings that took place in front of a juvenile court judgeRead MoreJuvenile Court Essay1138 Words   |  5 PagesThe first juvenile court was established in Illinois in 1899. In the late 18th century children as young as seven could stand trial in criminal court and could be sentenced to prison or death. The perception of children was later changed and they were viewed as persons with undeveloped moral and cognitive capacities. This allowed the state of Illinois to intervene in the lives of children providing protection and care or supervision. The mission to help children in trouble was clearly stated in theRead MoreThe On The Juvenile Justice System Essay1236 Words   |  5 Pages I would request that Senator Perkins vote against the proposed amendments to the Juvenile Act. Part A Although public safety is both a legitimate and justifiable concern, the proposed changes to the purposes clause would go against the primary purpose of the juvenile justice system, rehabilitation and treatment as opposed to punishment. During the 19th century, the American legal system tended to treat juveniles who violated the criminal law much as it did adult offenders. Consequently, if courtsRead MoreThe Origins Of Juvenile Justice1385 Words   |  6 Pagesthe origins of juvenile justice, from the house of refuge to the juvenile programs of today. Ans: In the early nineteenth century, the idea of reforming youth offenders took root in the United States. The House of Refuge in New York, which opened in 1824, was the first juvenile house of reform in the United States. This was the first attempt to house juvenile offenders in a separate facility and other States, like Maryland, would soon follow suit. The idea was not to punish juveniles offenders as adultsRead MoreCompare And Contrast Juvenile Delinquency Prevention979 Words   |  4 PagesIt is a common believe that adolescents require a special system thru which be processed because they are â€Å"youth who are in a transitional stage of development†¦young offenders that are neither innocent children nor mature adults†¦Ã¢â‚¬  (Nelson, 2012). Because juveniles are in a process of constant development sociologically, psychologically and physiologically, the juvenile court system focuses on alternative sentences and the creation of programs that will offer them reha bilitation instead of incarcerationRead MoreThe Punishment Of The Death Penalty1620 Words   |  7 Pagesof the death penalty for juveniles. Whether the decision was appropriate or not is still under intense debate to this day. â€Å"A primary purpose of the juvenile justice system is to hold juvenile offenders accountable for delinquent acts while providing treatment, rehabilitative services, and programs designed to prevent future involvement in law-violating behavior (Cothern, 2000)†. This research paper will focus on the history of the death penalty, the concept of juvenile offenders receiving the deathRead MoreIntroduction. Since The Early 1990S The Transfer Of Juvenile1519 Words   |  7 Pagesthe transfer of Juvenile waiver has been an enormously heavy topic on whether a juvenile is fully culpable of a crime or not. The option of juvenile waiver has been a proceeding ethical argument between the courts and the families of the juvenile. According to Forst and Blomquis t (2012), criticism involving the juvenile system began in the 1960s and expanded into the 1970s because of the soaring crime rates. The desire for juvenile waiver began with the interpretation that the System failed becauseRead MoreJuvenile Justice And Criminal Justice1368 Words   |  6 Pages The border between juvenile justice and criminal justice did not endure the juvenile court’s first century. By the 1980s, there was general disappointment with both the means and the ends of normal juvenile justice. As with every other social repair efforts, it is difficult to say whether frustration with juvenile justice was born of erroneous concept or of wretched execution. The administering accepted by justice policy, however, was unmistakable. Juvenile courts began to adopt the sentiment andRead MoreEssay on Juvenile and Adult Courts1740 Words   |  7 PagesJuvenile and Adult Courts: A Comparative Analysis Zanetta Eave, Tasha Harris, and Lee Blackmon CJA/374 July 29, 2013 Cory Kelly Introduction The â€Å"Juvenile and Adult Courts: A Comparative Analysis† paper will compare juvenile courts with adult courts. This paper will present an overview of the juvenile justice system, a point-by-point comparison between juvenile and adult courts. The adjudication process by which a juvenile is transferred to the adult court system. This paper will also discuss