Monday, May 25, 2020
Gender And Gender Roles Have Work For Centuries - 986 Words
To many people, gender, or a persons sexual orientation, is something that should not be changed, and if one does attempt to change your gender by a surgical procedure, it is believed to be wrong. In most English dictionaries, the word gender is defined as the state of being male or female. According to the Oxford Dictionary, being a male is defined as ââ¬Å"the sex that produces small, typically motile gametes, especially spermatoea, with which a female may be fertilized or inseminated to produce offspring,â⬠and female is defined as ââ¬Å"the sex that can bear offspring or produce eggs, distinguished biologically by the production of gametes (ova) that can be fertilized by male gametes.â⬠These definitions are accepted by and believed to be correctâ⬠¦show more contentâ⬠¦Ã¢â¬Å"Colonial lawmakers believed that cross-dressing, like homosexuality, belonged in the category of serious offenses against a divinely ordained natural orderâ⬠(Reis 2014). According to Joseph Berger (2013), one of Canadaââ¬â¢s leading psychiatrists, ââ¬Å"sometimes, some of these people [transgenders] have claimed that they are a ââ¬Ëwomen trapped in a manââ¬â¢s bodyââ¬â¢ or ââ¬Ëman trapped in a womanââ¬â¢s body. Scientifically, there is no such thing.â⬠This reasoning supports the beliefs of those who believe there is no such thing as being born into the wrong body. They proposed a valid opinion. It also helps validate their beliefs that having a sex change procedure are wrong. Dr. Berger agrees in his statement to the Canadian Parliament in 2013: ââ¬Å"The proper treatment of emotional unhappiness is not surgery. Cosmetic surgery will not change the chromosomes of a human being.â⬠Dr. Berger clearly states his belief that having surgery to changes ones gender will not make them happy. When people identify themselves as transgender, they are told they suffer from ââ¬Å"gender identity disorder.â⬠Gender identity disorder is defined as ââ¬Å"a condition in which a person has been assigned one gender, usually on the basis of their birth, but identifies as belonging to another gender, and feels significant discomfort or being unable to deal with this conditionâ⬠(Thomas, 2010). One of the leading symptoms of gender identity disorder is gender
Thursday, May 14, 2020
Consumerism Is Valued More Than Individualism - 881 Words
Consumerism is Valued more than Individualism Aldous Huxleyââ¬â¢s novel, a Brave New World, is a dystopian novel that explains how being a consumerist society instead of a humanistic society can be damning. Central to the dystopian society is the absence of books. Huxley sees books as being a central element in the control of the novelââ¬â¢s society, and the absence of books leads to the loss of reading and loss of writing, but ultimately to the supreme control of the novelââ¬â¢s citizens. Early in the novel, a group of delta infants are being conditioned to dislike flowers and books in a human producing factory: ââ¬Å"Now turn them so that they can see the flowers and books.â⬠(Huxley 20) Once the children start crawling to the ââ¬Å"sleek colours, those shapes so gay and brilliant on the white pages,â⬠(20) the children experienced a conditional shock when the director, ââ¬Å"lifting his hand, gave the signal.â⬠(20) A student viewing the conditioning of the infants explains that the reasoning for conditioning the infants not to like books is because ââ¬Å"reading something which might undesirably decondition one of their reflexesâ⬠would be bad for a society that is all about control because the society would no longer be in control of that specific reflex, thus lessening their control on an individual. If a consumerist society, the society Brave New World presents, is unable to control its citizens, then the efficiency of the society decreases, and being the best and most efficient society is impossibleShow MoreRelatedInequalities: Sociology and Consumer Society774 Words à |à 4 Pageswhich goods and services are bought and used to satisfy peopleââ¬â¢s perceived needs (J.Obelkevich. 1994). The image of this consumer society can be described as one of individualism and freedom but it can also be marked by social divisions, inequalities and exclusions. This essay examines the relationships there are between consumerism, the social divisions this engenders and ultimately the choices, if any, this offers to people. It shows how our choices can be defined by the type of people we areRead More A Critical Exploration of Kleinââ¬â¢s Discarded Factory in Connection With Stollerââ¬â¢s Money Has No Smell1636 Words à |à 7 PagesThere is an undoubtedly enormous influence on the world by consumerism. Consumerism and capitalism shape the nation that we live in today. Everyone knows this because they see advertisements all day long on television, on the radio, on billboards and through hundreds of other mediums. Unfortunately, what the world is not exposed to is what goes on behind the marketing and the ultimate final sale. There is a dark side to capitalism created not only by shady merchants, but the worldwide multi-nationalRead MoreEssay on The Ethics of Work and Success1275 Words à |à 6 Pagesmeaningless tasks. Whereas work was formerly the avenue to financial success and higher social status, i t is more and more valued today for its intrinsic worth to a problem-burdened society, and for the extent to which it corresponds to newer ideals that transcend material affluence as the measure of success. Work to attain wealth is no longer the motivation it was when the Puritan work ethic was more dominant. Young people today question their parentââ¬â¢s pursuit of money through work. Leisure, and even hedonismRead More European Fascism Essay3458 Words à |à 14 Pagesraces, fascists promoted a sense of inclusiveness and security. The idealization of the nation as an organic being promoted jingoistic fervor and a sense of worth. Finally, the authoritarian figure (always a man) was reminiscent of older, and therefore more secure, forms of ruleââ¬âthe father figure or the monarch. Fascists offered remedies to what many saw as the disease that was modern culture. These fascist themesââ¬âracial purity, mass fervor, and authoritarian ruleââ¬âare held together by oneRead MoreCultural Values And The Dominant Culture1883 Words à |à 8 Pagesan individual. American culture values individualism where putting yourself first is seen as the norm. In comparison, Hispanic cultures value the family, or a group dynamic, rather than each person as an individual entity (Kirst-Ashman, 2013, p. 457). I am close with my family and value the family dynamic we have as a group; however, I believe that I must first take care of myself in order to be able to help out others. In addition, competition is valued by dominant American culture. In AmericaRead MoreCountry Analysis Report - South Korea2217 Words à |à 9 Pagespolitical reform has largely opened up the South Korean market, making investment in the country very viable. Although the many reforms have improved the business environment for foreign investors, there is still room for more improvement. President Roh Moo-Hyun has promised to pursue more reform concerning the large conglomerates in the country that present market barriers for foreign investment. There has been bumps in Roh Moo-Hyuns presidency that threatened the political stability of the countryRead MoreThe Culture of Narcissism.Critical Book Review Essay2284 Words à |à 10 Pagescauses of narcissism are the decline in the family and fetishism of commodities (Lasch). I will go on to argue that capitalism is the main cause of narcissism and that Lasch fails to diagnose the problem by focusing on superficial aspects of it rather than the root cause. I will also argue that by analyzing the causes of the problem superficially the author only suggest superficial and erroneous solutions. Books Core Argument The culture of narcissism is inspired by Sigmund Freuds theory ofRead MoreThe Spiritual Beliefs Of The Aum2644 Words à |à 11 PagesIntroduction On March 20, 1995, five male members of an apocalyptic Japanese cult released a lethal dose of sarin gas into the Tokyo subways, killing 12 and wounding thousands more (Olson, 1999:314). The men responsible were astrophysicists, doctors, and electronics engineers who graduated at the top of their classes (Hudson, 1999:140, 142). All belonged to Aum Shinrikyo, a cult fuelled by the beliefs of an inevitable apocalypse and that salvation could be provided through membership in the cultRead MoreThe Differences Between Saudi Arabia And Sweden3141 Words à |à 13 Pagesin organizations and society at large â⬠¢ Uncertainty Avoidance, or the degree to which members of a given society deal with the uncertainty and risk of everyday life and prefer to work with long-term acquaintances and friends rather than with strangers â⬠¢ Individualism, or the degree to which individuals perceive themselves to be separate from a group and to be free from group pressure to conform â⬠¢ Masculinity-femininity, or the degree to which a society looks favorably on aggressive and materialisticRead MoreMarxs Critique of Capitalism3124 Words à |à 13 Pagesconditions determining their production (Marx, 2001c : 176) He thus frames any consideration of individuals in terms of their economic and productive circumstances, a move not foreign to many of his critics, but one that would conflict with many of the more idealistic notions entertained by many liberals. In his early writings, Marx deliberately distanced himself from Hegels idealism, which saw the material world as the phenomenal manifestation of Ideas; According to Hegel... it is not their own life
Wednesday, May 6, 2020
A Cask of Amontillado Essay Theme of Masonry - 544 Words
The Theme of Masonry in A Cask of Amontillado The fundamental question in Edgar Allan Poes A Cask of Amontillado is the nature of Montresors motive for the revenge he vowed to obtain when Fortunato ventured upon insult (209). Montresor believes a wrong is unredressed when the avenger fails to make himself felt as such to him who has done the wrong(209). While Montresor endeavors to make his vengeance known to Fortunato, the authors references to Masonry in his use of characterization, setting and irony indicate Montresors motive. Fortunato throws back a bottle of wine in a gesticulation [Montresor] did not understand, a sign of the Masons, a secret society of which he affirms he is a member (212). Thisâ⬠¦show more contentâ⬠¦Within this cloth is concealed a trowel, the instrument of Fortunatos destruction. Masonry is cloaked. The reader again sees this when presented the bones that lay promiscuously upon the earth beneath which lay the building stone and mortar that are used to forever seal Fortunatos fate (212-13). Montresors use of secrecy in the destruction of his adversary is significant as it relates to Fortunatos status as a Mason. A mason shrouds a Mason in masonry. In addition to this fundamental instance of situational irony, there is also a dramatic irony that Poe creates by allowing the reader to know Fortunatos ultimate destruction while Fortunato is entirely unaware. When Montresor asserts that he is indeed a mason (aware that he did not recognize the sign) the reader begins to realize what is to come. As he relates the motto of his Scottish arms: No one insults me with impunity, the reader perceives that Montresors vengeance may extend to the history of his ancestors, scorned by the brotherhood, to which Fortunato thinks only to reply, Good! (211-12). As Montresors ancestors have been condemned by the Masons, he will condemn a Mason with his own sort of masonry. Poe informs the reader that Montresor wants to make himself known to Fortunato as an avenger of a wrong (209). He had not before the night of his destruction, by word or deed given Fortunato cause to doubt [his] good will (209). He must, therefore, disclose to
Tuesday, May 5, 2020
Accounting Theory Accounting for Stewardship
Question: Discuss about the Accounting Theory for Accounting for Stewardship. Answer: IFRS will not require accounting for stewardship of public funds entrusted, or for the supply of services, both of which are core to the management of local authorities The UK accounting Board has proposed a plan of replacement of the UK GAAP system with the IFRS. IFRS is the new approach that will have an impact on the companys and the SMEs to shift towards the new system of financial reporting (Deegan, 2013). The transition that is seen after the IFRS has been proposed is more significant for the public sector organization as compared to the private sector (Christensen et al., 2015). The public sector organization has to develop a new system of financial reporting which is in line with the new system (Jones, 2015). The system that is proposed now considers greater degree of disclosure of the accounts while taking into account the contracts that have been made in the last date (Daske et al., 2013). The system thus, requires a change in the reporting of the financial statements. The difference between the IFRS and the UK GAAP system is IFRS considers the accounting for investments in the separate financial statements (Barth et al., 2012). IFRS is likely, to make the financial disclosures more trustworthy since, they are accounted at the cost value. This would help the government employees to correctly state the cost and the investments on the financial statements. The taxation is the vital role that has been changed in the IFRS system with respect to the UK GAAP system (Ramirez, 2015). IFRS takes into account the important issues for the public sector organization includes the accounting for the PFI schemes, the adjustment of the derivatives and other contracts that are undertaken by the company (Ramanna Sletten, 2014). The IFRS on the other hand, proposes that the PFI schemes that are being taken by the organization all such schemes will be disclosed in the financial statements of the company (Voulgaris et al., 2014). The lease contracts that are taken by the organization will be recorded on the original cost at which it was purchased. This view is being critically contrasting with the view of the Murphy who says that introduction of IFRS will lead to the backdating of the financial statements which makes them no more useful in the current time period (Schatt et al., 2016). The change was being proposed where the financial disclosures are meant to be shown at a greater number. However, with the greater financial disclosures will help the authorities to identify t he problems that are associated with the financial disclosures in the organization (Collier, 2015). The proposed IFRS is likely to put strict rules and regulations on the organization. Stricter rules emphasizing on the personnel rules would lead to greater regulations on the public sector enterprise (Barth et al., 2012). The Public sector organizations are the non- profit making organization and does not take into account the valuation of the goodwill or investment. The Public sector units are not concerned about making profits rather they serve the society (Jorissen et al., 2012). It can be stated that the issues like investments, valuation of goodwill and asset valuation are not applicable to the public sector enterprise. Thus, the introduction of the IFRS may not be required for the public sector enterprise (Morley, 2016). IFRS ensures the establishment of the standards which is linked with the financial reporting and the financial resources. Since, the adoption of the IFRS is the time consuming process and are meant to be used by the private enterprise (Whittington, 2015). a. Some authors claims that the IASB does not act in the public interest. They are a private cartel designed and promoted for the benefit of their biggest sponsors the Big 4 firms of accountants IFRS is been formulated by IASB to enforce strict rules and regulations. IFRS has been formulated in order to ensure the strict control on the regulations so that the firms cannot mislead their shareholders (Chua et al., 2012). The IASB has consulted the stakeholders and the investors before proposing and drafting IFRS system. The IASB has analyzed the issues before drafting the compliance (Ntoung Agbor Tabot et al., 2015). In order to ensure the representation of the stakeholders the board has proposed the International Accounting Standard Committee Foundation (IASCF), IASB, International financial Reporting Interpretation Committee (IFRIC) governing bodies (Sugiyama Islam, 2016). The following bodies include stakeholder representation in the board. The IASB on the other hand, has ensured strict regulations with respect to the stakeholders. The meeting that was held on 11th of July throw the light on the highlight of the public commitment of the IASB. The meeting was propounded in order to establish the rules and regulations and draft the paper on the Governance (Schatt et al., 2016). At the end of the meeting the authorities came with the decision to strengthen the structure of the Governance. The bodies came with the decision to maintain the public interest and to built the financial stability. The board has taken various decisions which would be in favor of the stakeholders and also ensure the protection of the stakeholders (Ntoung Agbor Tabot et al., 2015). The big four firms i.e. Price water house coopers, Earnst and Young (EY) and KPMG and Deloitte. These firms do have representation in the IASB but the rules and regulations have been laid for the corporate compliance ensuring greater degree of the financial disclosure. These firms may exercise some control and make the suggestions and recommendations but the cartel system is non-existent as these firms are the major competitors of each other (Voulgaris et al., 2014). Adoption of the system by the different countries various according to the regulatory compliance (Whittington, 2015). In the countries where there are strict rules and regulations the countries would be less willing to depart from the adoption of the IFRS system. The regulator can raise certain objections while disclosing the financial information in the financial reporting system. The strength of the regulator is important to ensure that the worldwide compliance of the IFRS (Chua et al., 2012). IFRSs should be adopted by Australian local authorities? In the year 2004, Australia adopted the policies of the IFRS. The decision of implementing and drafting the policy generated much of the debate in the public. The general agreement was formed between the formal groups of the group and the community and was debated on the terms that drafting of the policy would materially affect and cause confusion in the financial performance of the organization (Christensen et al., 2015). While the authorities announced the changes in the accounting standards, the major modifications were made in the accounting and disclosure of the financial statements. However, on the other hand, there exists the positive influence of the IFRS. IFRS act as the vital source of information provider for the other countries. IFRS discloses the items from the balance sheet, which is influencing the surpluses, and the profits of the organization. The studies have proven that the IFRS system ensures a greater degree of financial transparency in the system. The organizati ons that have adopted the IFRS system are suffering from the problems of the cost of capital and the liquidity (Christensen et al., 2015). The adoption of the IFRS affects the treatment of many issues. The issues include the issues of the property plan, the equipments and the assets, intangible assets, depreciation of the machinery, taxation and many others. It has also been proven that the quality of financial disclosures has improved after the introduction of the IFRS system. The following statements have been analyzed by many of the researchers and have been proved with the help of the statistics (Voulgaris et al., 2014). The IFRS system has ensured that there in an increase in the value relevance and the earnings of the company. Some may have adopted the IFRS voluntarily but empirical studies have proven the success of the system. However, the adoption of and the enforcement of the standards has varied from country to country depending upon the regulator. Countries like China and India which have strict regulators can be apprehensive about the adoption of the system. Nevertheless, UK, USA and European Union have effectively adopted the system (Collier, 2015). Adoption of the IFRS system by big countries the made the system universally acceptable.UK has also given extra time to its public sector units to successfully adopt the system. As most of the businesses and government bodies deal with organizations, globally it is important to have a universally acceptable system of accounting (Deegan, 2013). A universal system ensures easy dealings various organizations globally even essential for public- private partnership projects. Thus Australian firms should adopt the IFRS to ensure global compatibility with governments as well as private company operators globally as the IFRS has become an accepted norm in the European countries, USA and following soon are the developing economies like China and India (Daske et al., 2013). Reference Deegan, C. (2013).Financial accounting theory. McGraw-Hill Education Australia. Christensen, H. B., Lee, E., Walker, M., Zeng, C. (2015). Incentives or standards: What determines accounting quality changes around IFRS adoption?.European Accounting Review,24(1), 31-61. Jones, S. (Ed.). (2015).The routledge companion to financial accounting theory. Routledge. .Daske, H., Hail, L., Leuz, C., Verdi, R. (2013). Adopting a label: Heterogeneity in the economic consequences around IAS/IFRS adoptions.Journal of Accounting Research,51(3), 495-547. Ramirez, J. (2015).Accounting for Derivatives: Advanced Hedging Under IFRS 9. John Wiley Sons. Ramanna, K., Sletten, E. (2014). Network effects in countries' adoption of IFRS.The Accounting Review,89(4), 1517-1543. Voulgaris, G., Stathopoulos, K., Walker, M. (2014). IFRS and the use of accounting-based performance measures in executive pay.The International Journal of Accounting,49(4), 479-514. Schatt, A., Doukakis, L. C., Bessieux, C., Walliser, E. (2016). Do Goodwill Impairments by European Firms Provide Useful Information to Investors?. Collier, P. M. (2015).Accounting for managers: Interpreting accounting information for decision making. John Wiley Sons. Barth, M. E., Landsman, W. R., Lang, M., Williams, C. (2012). Are IFRS-based and US GAAP-based accounting amounts comparable?.Journal of Accounting and Economics,54(1), 68-93.. Jorissen, A., Lybaert, N., Orens, R., Van Der Tas, L. (2012). Formal participation in the IASB's due process of standard setting: a multi-issue/multi-period analysis.European Accounting Review,21(4), 693-729. Morley, J. (2016). Internal lobbying at the IASB.Journal of Accounting and Public Policy,35(3), 224-255. Whittington, G. (2015). Fair value and IFRS.The Routledge Companion to Financial Accounting Theory, Routledge, London, 217-235. Chua, Y. L., Cheong, C. S., Gould, G. (2012). The impact of mandatory IFRS adoption on accounting quality: Evidence from Australia.Journal of International Accounting Research,11(1), 119-146. Ntoung Agbor Tabot, L., Fernandez, I. P., Cibran, P. F. (2015). Operating Cash Flow and Earnings Under IFRS/GAAP: Evidence from Australia, France UK.Irene Pison and Cibran, Pilar F., Operating Cash Flow and Earnings Under IFRS/GAAP: Evidence from Australia, France UK (June 16, 2015). Sugiyama, S., Islam, J. (2016). Empirical findings from the reconciliations in the first IFRS compliant reports prepared by Japanese-owned subsidiaries in Australia.Advances in Accounting.
Subscribe to:
Posts (Atom)