Summer in Algiers by Albert Camus Free Essay Example, 1250 words

The essay first treats the subject as if the author agreed with the reduction of wines to average availability and prices, as it promotes the common good for the man-on-the-street. It then systematically brings this belief apart by demonstrating exactly how we are losing fine, unique wines through the relentless competition of the supermarkets, which emphasize price and quantity over individual qualities. â€Å"But with wine, there is such a spread of price and quality that the clamour by the supermarkets to make this art-form into just another piece of merchandise, results in a swamping of the shelves with low end, look-alike wines, to the exclusion of the many fine wines that can be found just a price point or two higher. † and â€Å"These places are often our only source of truly unique wines, but, unable to compete on price, and perhaps unwilling to compromise on what they sell, will they go the way of our high street butchers, bakers, florists and fishmongers? † This is truly saddening, because the decline of any art is to be regretted, especially when it is not very difficult to keep it alive, given a bit of discretion and powers for appreciation. Wine is to be understood in its profundity and infinite variety, and not reduced to uniform, boring tastes and aromas, to be popular with all and sundry. What wine you like is also a bit of an expression of who you are, and it might be worth the effort to experiment with various types and pricelines to find the favorite, which is unique to your preferences. The next time I come across a wine, I will know that this is not just another beverage, but possibly a work of art to assimilate and appreciate. The last but not the least, â€Å"The Wedding† by Charles Lamb is a moving portrait of an English household in the life and times of Lamb, during and after the marriage of the daughter of the family. This is an essay that is almost a short story in the way it depicts the emotions of the characters depicted through vivid imagery. We will write a custom essay sample on Summer in Algiers by Albert Camus or any topic specifically for you Only $17.96 $11.86/pageorder now It gives an insight into the ways of that period and a brief glimpse of Lamb himself, who feels mightily for the plight of his friend. Of special interest is how a romance born at the age of fourteen for the girl results in marriage at nineteen, and everyone other than the girl’s father thinks it is too late! â€Å"To this instinct may be imputed, and by it alone may be excused, the unbeseeming artifices, by which some wives push on the matrimonial projects of their daughters, which the husband, however approving, shall entertain with comparative indifference.

Harmonisation of accounting standards. - 2398 Words

Harmonisation of accounting standards International accounting harmonisation can be defined as the process of bringing international Accounting Standards into some sort of agreement so that the financial statements from different countries are prepared according to a common set of principles of measurement and disclosure. Harmonisation means that deviating rules, which do not exclude themselves, can continue to exist next to each other. That means harmonisation does not focus on the elimination of differences but on the reduction of contradicting rules. the aim of the international harmonisation process of Accounting Standards is to reduce or overcome differences world-wide, in order to reach a better international comparability†¦show more content†¦The disadvantages of such an implementation mainly consist of the costs of the implementation itself. For example, the necessary reform at tax authorities will be costly and possibly time consuming. Another disadvantage could be the risk that a new accounting system brings along in terms of possibilities for tax avoidance or fraud, that authorities composing the standard might have overlooked, the possibility of this happening is not unimaginable especially when the global standard will consist of a mixture of rules from around the globe, conciddering the global nature of the IAS and you can figure out that all companies worldwide will be performing the same tricks which can result in a small (worldwide) financial disaster for tax authorities. This scenario however, can be avoided by taking care when constructing the IAS. Difficulties in implementing one accounting standard A challenge within the international harmonisation process, which the IASB has to overcome, are the differences between nations. These alteration in Accounting Practices are results of specific environmental factors, which have shaped them. Therefore, one of the first problems with standardisation I conclude is that the result of the harmonisation process could neither be a copy of the Anglo-American Model nor one of the Continental-European Model. The Anglo- American Model is too difficult to implement for most economies of the world at least in the short run. ForShow MoreRelatedThe Harmonisation Of Accounting Standards1151 Words   |  5 PagesIntroduction The harmonisation of accounting standards across the world has been a controversial issues in accounting profession throughout a long period of time. Despite the long establishment of the International Financial reporting standards developed by the IASB, there are still a number of countries who resist to adopt the system comprehensively. Particularly, United Stated are developing their own accounting system instead of adopting the global standards. It is argued that IFRS is not potentiallyRead MoreThe Impact of the Islamic Religion on the Harmonisation of International Accounting Standards2549 Words   |  11 PagesThe Impact of the Islamic Religion on the Harmonisation of International Accounting Standards Justin Lingard – S200990 October 2010 Table of Contents Introduction 4 User requirements of financial reports 5 IFRS Compliance Issues with Shari ‘a law 6 Riba 6 Gharar 7 Zakat 7 Conclusion 8 References 10 Introduction Islam is the world’s second largest religion with over 1.65 billion followers, which constitutes 24% of the world’s population (Kettani, 2010). Islam is a religionRead MoreEssay on Adapting International Accounting Standards 1435 Words   |  6 Pagesrequirements. They base and format their accounting standards on their national General Accepted Accounting Principles (GAAP) set by security regulators. However, in this modern globalized era, owing to too many financial differences between nations, it is increasingly difficult for entities to compare their financial records and identify trends in their financial position and performance with their competitors. As an answer to such financial chaos, harmonisation consists of formulating one universalRead MoreBenefits And Benefits Of Harmonisation1354 Words   |  6 PagesBenefits of harmonisation Comparability When the exact same transactions are accounted for differently it becomes difficult to compare for any user. This where harmonisation comes to the rescue as it allows accounts to be compared easily as they are prepared in a similar way. This will allow investors and analyst to make meaningful comparisons. Choi, et al (2002) agrees that stakeholders in general find it hard to make use of information that is not prepared using their domestic ways. Harmonisation willRead MoreAccounting Essay2662 Words   |  11 Pages1. A brief history of the two organisations, and their objectives, in as far as they relate to accounting practices regionally and/or internationally, as necessary. 1.1 European Union (EU) 1958 - EU was formed following by the Treaty of Rome Global trading has impacted the treaty to develop standards that support unrestricted market activities internationally. Uniformed accounting standards are required regionally to encourage the capital flow, enhance stakeholders’ protection, and increase theRead MoreIntroduction. Keeping The Day-To-Day Business Accounting1588 Words   |  7 PagesIntroduction Keeping the day-to-day business accounting is not just a necessity but rather, and above all, an obligation. Financial accounting seeks to find answers to recurring questions in a business such as, how much was sold last month, how many people have used the services, and how much to produce to meet the needs of the customers. The financial accounting is a method that helps better organize and manage any business. Accounting is the science that serves to organize all the numeric recordsRead MoreIssues in Contemporary Accounting: Differences in Accounting Standards2884 Words   |  12 PagesINTRODUCTION Through history and the many years of accounting practice, a lot of accounting theories have been developed. Interestingly, many of those theories are grounded on the basis of prescribing and proposing how accounting processes should be performed. These are known as normative theories of accounting as they are not built on observation, but rather upon the theoristà ¢Ã¢â€š ¬Ã¢â€ž ¢s deductive judgement, and subjective opinion (Goble 2009). Accounting conceptual frameworks are good examples of normativeRead MoreThe Uniformity Of The Accounting Standards Essay1542 Words   |  7 Pagesthought of implementing a uniformity in the accounting standards has been discussed for a long time in the world of accounting. In fact, there is a quote from Financial Times that stated â€Å"The goal of single worldwide accounting language has been a dream. Today it is fast becoming a reality, and the pace is picking up.† (Carmona and Trombetta 2008, p.456). Likewise, Ball (2006) had a great article discussing about the uniformity of the accounting standards. He had mentioned some interesting points suchRead MoreDecision Analysis2549 Words   |  11 Pagesl 1) Standard setting is a political process . Explain and discuss. The essay is aim to explain why standard setting is a political process and discuss how political involvement affects the process of accounting standard setting. Accounting standard setting plays an important role in conveying users that how, when and where the financial information of a company is disclosed. Standards, particularly changes in standards, can have significant differential effects on companies, investors andRead MoreThe Adoption Of International Financial Reporting Standards1271 Words   |  6 PagesThe adoption of International Financial Reporting Standards [IFRSs] around the world has motivated empirical research that examines the effects it has on the accounting information. There is a visible contrast in these studies due to the use of various elements such as difference of researched countries, analysis periods, distinctive research design and reporting heterogeneous findings. Besides, there is also limited evidence of how the mandatory IFRS adoption affected the financial statements. Hence

Psychology Nature and Nurture

Question: Describe about thePsychology for Nature and Nurture?. Answer: Nature and nurture debate relating to the attachment process between infant giver and caregiver has turned to be a central feature in the field of psychology. It answers if the behavioral traits are due to the influence of innate biological nature or are nurtured from the social environment and experiences of life. According to several psychologists, the origin of the human behavior cannot be categorized in to black and white terms. However, it cannot be denied that the development of the individual is significantly influenced by both nature and nurture. According to (Coll et al. 2014) nature and nurture are both crucial and will not work without each other. The psychological approach is in the favor of nature, as it explains that behavior originates from "biology, brains, and genes." The other approach taking the nurture's view is known as Behaviorist perspective. According to (Steen 2013) Behavioral psychologists use the idea of Tabula Rasa in that all people are born as blank slates and that all behavior is shaped and influenced by our surroundings and our environment. When children are born they receive unique traits from their parents, genetically predisposed acting as a framework for building upon their physical and learning skills. They influence on things that an individual can or cannot perform. However, some are never able to reach their maximum genetic potential (Keller 2016). However, life provides several opportunities via school, sports, and social interaction to show what we can excel in. Several studies are conducted on twins and adoption showed the role played by the genetic factor in social development. In one such case, one of the twins was raised by his biological mother, and other was adopted by the different family. They were brought up in different circumstances and yet show similarity in "behavior and temperament". (Coll et al. 2014) Comments that if nature and nurture determine the social development, one would expect identical twins being genetic replicas of one another to show the same temperament". It was argued by (Kan et al. 2013) that although the environment was different but same interests and wishes of their mothers accounted for their similar environment. Several studies assessed different angles of temperaments such as "activity levels, inhibition, anxiety, persistence, control, and emotions." It was deduced that all types of temperaments were originated biologically and long term ones dependent on environmental factors as well (Coll et al. 2014). Studies of Singh 2012 show that attachment forms to those who respond to child signals and there is a window period for it to take place in both humans and animals and humans are between 6 months to 3 years". It is this break in an attachment that leads to developmental consequences that include "physical, emotional and intellectual" (Steen 2013). It was mentioned by Bowlby that absence of guilt and regard for one's consequences" is attributed to maternal deprivation (Steen 2013). It is concluded that both nature and nurture should be taken into account when talking about behavioral aspect. It shows that both influences the decisions and behaviors of a person and is equally significant in every individuals life. References Coll, C.G., Bearer, E.L. and Lerner, R.M. eds., 2014.Nature and nurture: The complex interplay of genetic and environmental influences on human behavior and development. Psychology Press. Kan, K.J., Wicherts, J.M., Dolan, C.V. and van der Maas, H.L., 2013. On the nature and nurture of intelligence and specific cognitive abilities the more heritable, the more culture dependent.Psychological science, p.0956797613493292. Keller, E.F., 2016. Thinking about biology and culture: can the natural and human sciences be integrated?.The Sociological Review Monographs,64(1), pp.26-41. Singh, I., 2012. Human development, nature, and nurture: Working beyond the divide.BioSocieties,7(3), p.308. Steen, R.G., 2013.DNA and destiny: Nature and nurture in human behavior. Springer.