International accounting Essay Example | Topics and Well Written Essays - 2500 words - 1

International accounting - Essay Example Before the start of WWII, the Japanese accounting system was mainly guided by the 1899 Commercial Code, which was derived from the German system also known as the Continental Law (Heenan 2000). This was the only law in Japan that had compulsory parts and clauses on accounting particularly with regard to preparation of inventory sheet and balance sheet. It also spelt out rules of valuing assets, which were originally valued at the market price and then a price set below the market. When this law is closely examined, it is evident that English had a lot of influence on practice, whereas German had some influence on statutory law. After the Second World War, new laws were enacted to supplement the Commercial Code. Some of the new laws included Corporation Tax Law, Securities & Exchange Law and the creation of the so-called â€Å"triangular system.† In 1949, the Accounting Principles for Business Enterprises was established (Hoshi 2000). This was established under the auspices of the Business Accounting Deliberation Council (BADC), which served as an advisory agency to the Ministry of Finance. Generally, the Accounting Principles for Business Enterprises served as a major source of Japanese GAAP. The â€Å"Triangular System† had three codes, as well as business accounting principles including the Commercial Code, Corporation Tax Law and Securities & Exchange Law (Hoshi 2000). Specifically, the Commercial Code provides the standard of filing tax returns and acts a conformity rule for preparing financial statements. It is also associated with regulations, ordinances and notices. The Ministry of Justice in accordance with Sec. 32-2, of the 1974 GAAP, administers the Commercial Code (Hoshi 2000). The Corporation Tax Law is administered by the ministry of Finance and NTA. Finally, securities & Exchange Law is administered by the FSA and follows the Accounting Principles for Business Enterprises, which is considered to be the fundamental

Summary Essay Example | Topics and Well Written Essays - 250 words - 114

Summary - Essay Example According to Kasongo (2012), they were factors that led to the African scramble of which were economic, social, political, and religious. One dominant factor that Kasongo believes and addresses is that the colonization was the most significant factor. Colonization was the heart and soul of the African scramble; this is because Africa had many valuable resources that were vital to the European countries. The resources proved essential as a solution for European nation to recovery from the great depression (p. 196). The political and social motives were intertwined. Regarding Political motives, European nations sought to expand their territories, which was a viewed as a sign of power (Kasongo 197). Countries such as Britain used territories to decongest the United Kingdom, and it allowed the British immigrants to start a new life and sustain their families. These social motives allowed European countries to develop their territories according to their objectives (that related to their political motives). Through resettlement into the territories, the European countries used religion to improve the lifestyles of native African (Kasongo 198). In addition, the Europeans as a way of giving back and enriching the African population used religion. In conclusion, these elements illustrate the impact of the European countries during the scramble in Africa. Kasongo, Michael. â€Å"European Expansion and the Scramble for Africa.† (Re) Tracing Africa: A Multi-Disciplinary Study of African History, Societies, and Cultures. Eds. Salome Nnoromele and Ogechi Anyanwu. Dubuque: Kendell Hunt, 2012. 195-207.

Telephone cable Essay Example for Free

Telephone cable Essay Since the victim is an old woman, it is likely that her death resulted from a robbery attempt. The body was found suspended above the ground, with the anterior abdomen directly resting on the telephone cables. The body seems to have impacted the cables with some force, as evidenced by the notable horizontal impressions of the cable upon the abdomen. Also notable is the absence of livor mortis on the abdomen, indicating that the body was obviously placed/dropped upon the telephone cables some time after death. Livor mortis is apparent on the posterior side of the body, except on the blanched areas of the shoulder blades and buttocks, which are the parts of the body that must have been in contact with the ground for some time after death, thus also indicating that the body lay horizontally, on its back, for some time postmortem. The wrinkled appearance of the livor mortis in the intrascapular area must have been caused by clothing pressing upon the skin. Abrasions on the lower back and on the upper left abdominal quadrant indicate that the body may have been dragged or subjected to some other forms of impact/friction, but whether this occurred before or after death is currently hard to determine. The actual cause of death is not apparent from the images. The neighborhood in which the incident took place is a seedy and rundown area populated by homeless persons, drug addicts, and the like. The woman had been dead for about 24 hours when her body was found, and neighbors state they heard nothing unusual during the time frame. She was at the time of her death living with a man about her age. They had been living together for sometime. The man claims not to know anything about what happened, but does state they had been drinking heavily the night before the body was discovered. The death is in almost all likelihood the result of a crime, as can be conjectured from the location, and also from the postmortem removal of the body to the last position on the telephone cable, and the presence of postmortem laceration on the forehead and the abrasions on the abdomen and lower back. As there is no livor mortis on the head and legs, as would have happened if the body had been deposited on the telephone cable premortem or immediatly after death, we can conclude that the body was placed on the telephone cables after death, a further indication of malicious intent. The sequence of events are likely as follows: after the attacker killed the victim, he/she probably waited for dark before attempting to get rid of the crimes evidence, including the body. The attacker must have dragged the body, and then pushed it over the railings of the balcony. Somewhere along this process the abrasions on the abdomen and lower back and the laceration on the forehead might have been inflicted. When the criminal pushed the body off the balcony, perhaps with the intent dropping it to the ground and subsequently hiding the body for good, the rigor mortis that had set in due to the long wait between death and disposal caused the body to catch on the telephone cable.

The Internet Promotes Cultural Diversity Essay -- Exploratory Essays

The Internet Promotes Cultural Diversity When one thinks of the internet, what sorts of worlds and images do you suppose come to his mind? First of all, the hardware such as a computer screen and keyboard come to mind, followed by letters and picture and maybe even a the web-like structure to portray the information super highway. Ideas of search engines and then internet mailing and messaging systems should then occur. In the end, the overall idea is one of mass communication and informational transferences. The abbreviation that is well known to most internet use, â€Å"www.† which denotes â€Å"World wide web,† shows the obvious international applications. With respect to this understanding of its global distribution, the question arises: Will these transcontinental interactions destroy the cultural and historical diversity of style in composition? The answer is no. Despite the convergences of cultures, students who manage to make it through high school should have a basic background in the formati on and styling of a composition. These more mechanical aspects of style are rarely altered unless a new style if promoted. Mixing these historically formal styles with the new wave of information broadcasting, offered by the web, entails an alteration of style which will only promote diversity. To attack the subject of changes in cultural style, we must ask the question: Will mass communication between diverse cultures destroy cultural diversity? Defining culture becomes the next priority: culture: 1) The totality of socially transmitted behavior patterns, arts, beliefs, institutions, and all other products of human work and thought typical of a population or community at a given time. 2) A style of social and arti... ... ideas of one webpage. Referring back to the example sites listed above, and while making note of the randomness that was associated with the creation of the â€Å"clown porn† site, one can make note of the fact that even though the site was created almost as a gag, some weird people found it worth while or amusing. Practically no matter how weird something is, there is probably someone else out there that has similar beliefs. In the end, the internet cannot destroy diversity but can only promote it. The thought otherwise would imply that the entire world has access to the internet and that in some way, the internet has created a world of zombies that conform to its conquering cultural spell. In actuality, people have access to cultures and styles that they may never physically interact with; therefore, promoting a more worldly character in those people.

Cache Level 3 Childcare and Education

It important to build a good relationship with parents, an easy way to do this is to make sure you have good communication with them. For example make sure that you talk them in the appropriate language for example using their manners for example please and thank you. Therefore if you have good commutation skills and good body language when working with parents they are more likely to trust you when looking after their children. Children who can sense that their main carer has a good elationship with the childcare setting are more likely to be happy being left in the setting.According to Maskell (2010) â€Å"This links into the theorist bowlby (1950) who believed in his findings about secure and attachment†. Other ways that you can build relationships with a child's parent is that you could have regular contact with them e. g. parent-teacher interview. For example if the child was not feeling well at nursery you would know that they may want to be left alone to sleep or to pla y quietly. It is also important when building a relationship with parents that you understand what they think is best for their child. As a childcare practitioner you may think that it would be better for the child to learn though playing.Cooperation – The children see the benefits of people working together and cooperating with each other Consistency – All team members adopt the same approach to the task of caring for children and working with their families Encouragement – Members of the team stimulate, motivate, praise, encourage and upport each other Respect – Team membership satisfies the need to belong and to be respected and to have aims confirmed and shared by others

Sex, Boyhood, And Politics Of South Carolina - 1297 Words

Sex, Boyhood, and Politics in South Carolina (Chace, 2016) details the effort of the NPR correspondent Zoe Chance to understand the statistically and socially implausible fact that Alex Chalgren, a young, gay African American man, would be supporting the campaign for republican Donald J. Trump. Chance then interviews Chalgren, along with his adoptive mother and father, and discuss what motivates him to support Trump’s campaign, how that has effected his relationships, and how his relationship to the campaign changes as the context changes. To start, a possible explanation for why this story exists at all is that Alex Chalgren defies group homogeneity for both his ingroups and outgroups. Chance (2016) even ends the segment, â€Å"He s not voting like a black voter, or a young voter, or a Christian voter, or a gay voter, or a Southern voter.† We’ve discussed in class how predictability and control are major forces in social psychology, specifically in reducing anxiety. We’ve also discussed how self-categorization, group identification, and meta-contrast serve to give people a perceived amount of control and predictability. For instance, Hogg’s subjective uncertainty reduction hypothesis (Crisp Turner, 2014, p. 262) suggests that social categorization specifically presents individuals with prescriptive norms for their ingroups, thus individuals feel a reduction in uncertainty and anxiety. As for predicting the actions of outgroups, Optimal Distinctiveness Theory (Crisp Turner,Show MoreRelated Masculinity in the Philippines12625 Words   |  51 Pagesin the first half of the 20th century and fostered a rhetoric that pervaded Philippine politics in its second half. In deploying Europes cult of masculinity to support mass conscription, the Commonwealth introduced a new element into the countrys political culture. Indeed, this engendered social order-propagated through conscription, education, and mass media-fostered imagery that would shape Philippine politics at key transitional moments in the latter decades of the 20th century. For well over

Power Ambition and Honor - 810 Words

John Armour Hindman 4th 5/13/10 Power Ambition and Honor The fact is power corrupts, unless one knows how to use it. Everyone has ambition; it is the desire for achievement and the willingness to strive for its attainment. (1) Ambition can give us great things; strength, admiration and respect, but ambition as well as power has the ability to corrupt. Finally, honor, a title given to people who have completed a noble act. But some honorable, powerful and ambitious people go too far and forget about their morals, overrun with self desire. William Shakespeare was a famous playwright who wrote twelve tragedies in his time, two of which are very similar, Julius Caesar and Macbeth. Julius Caesar, a noble, honorable, and trusted man†¦show more content†¦This is proven when Caesar is shocked to see Brutus in the conspiracy against him as he says â€Å"Et, tu Brute? Then fall Caesar!†(Julius Caesar, Act 3, Scene 1) as Brutus has always been loyal to Caesar. As well as the fact that Brutus selflessly killed his best friend for the g ood of Rome. Macbeth, as well, was an honorable man at the beginning of the play as he was a trusted and loyal thane. This is shown as the king trusts him to come visit him as well as make him not only the thane of Glamis, but the thane of Cawdor, after he has lead a winning battle for the king. This proves that both men are on honorable through the noble acts they have completed The Ambition of both men in the two plays could not have been more different. Brutus did not want power for himself but to keep power away from Caesar. â€Å"It must be by his death; and for my part, I know no personal cause to spurn at him, but for the general.† (Julius Caesar, act II Scene I) Brutus only reason for the murder of Caesar was for the good of the Roman people, not for his own self gain. Macbeth was the opposite, he strived for power at every chance he got, killing anyone who got in his way. First, Macbeth killed Duncan to become king, then Banquo and his son to make sure that they could not become king. Finally, Macbeth killed Macduff’s family while aiming for Macduff, showing that he had let his ambitions completely control him to theShow MoreRelatedAmbition: The Destruction of Shakespeare’s Macbeth Essay1182 Words   |  5 Pagesof this tragedy are power and betrayal. Throughout Macbeth, Shakespeare explores aspects of the human conscience. He p ays particular attention to our sense of right and wrong, innocence and guilt. Once Macbeth has a taste of power he is continually driven by his desire for it. His fear of having his power taken away from him drives him to continue to act ruthlessly in order to eliminate all threats of being found out for his treasonous deeds and to maintain his position of power. Macbeth has manyRead MoreAmbition In Hamlet Essay1048 Words   |  5 Pagesdisplaying remarkable honour and ambition. On the other hand, integrating two complex aspects of an individual’s life can work against any progress within an individual’s want to meet ends with family obligation or political ambition. In Shakespeare’s Hamlet, the inevitable integration of family honour and political ambition work in benefit to Fortinbras’ and young Hamlet’s desire to avenge his father’s death. Within the fathers of the play, Claudius finds his lack of family honor in the past affecting hisRead MoreCompare and Contrast Brutus and Macbeth1485 Words   |  6 PagesBrutus vs. Macbeth through Power, Ambition, and Honor â€Å"Absolute power corrupts absolutely,† unless one knows how to use it, it shall not corrupt. Everyone has ambitions, a strong desire of achieving great things, and some will do whatever it takes to achieve their goal. Honor is a title one receives through their noble acts; but some honorable and strongly ambitious people may go as far as to give up their noble title to accomplish their purpose. William Shakespeare is a well-known English poetRead MoreAmbition Over Morality. â€Å"Ambition Is One Of The Ungovernable1200 Words   |  5 PagesAmbition Over Morality â€Å"Ambition is one of the ungovernable passions of the human heart. The love of power is insatiable and uncontrollable.†(John Adams) A quote such as this gives great detail to the power ambition truly has. Ambition is without a doubt a key component in Shakespeare’s play, Macbeth, that drives Macbeth to the brink of insanity, causes him to kick morality to the side, and commit unfathomable wrongful acts in order to gain power. This is shown through direct verbalization from MacbethRead MoreThe Tragedy Of Macbeth By William Shakespeare1441 Words   |  6 PagesConsequences of Ambition In human nature, ambition is a character trait that is most often associated with heroic, strong-willed individuals. To dare to fulfill one’s deepest desires can be perceived as a wonderful characteristic to acquire, but it can result in both positive and negative consequences. In William Shakespeare’s play, The Tragedy of Macbeth, the tragic hero, Macbeth, is portrayed as a victim of his own ambition which leads him to ruins. A well-respected general in the Scottish armyRead More The Nature of Ambition Essay1043 Words   |  5 PagesThroughout history, ambition has been a driving force both for individuals and society. Ambition is an eager and sometimes an exorbitant desire for elevation, honor, power, supremacy or simply the achievement of something. The origin of this word comes from the word â€Å"ambicioun† and explains the yearning for money and wealth or power in general. Ambition is basically an instinct. No matter what background or age you are, you are surely ambitious in any way. This eagerness is not only a drivingRead MoreBlood Imagery in Macbeth Essay1451 Words   |  6 PagesMacbeth is the ultimate story of a fight between the forces of good and evil. It tells the tale of a tragic hero whose quest for power leads to his ultimate downfall. Macbeth starts out as an honorable warrior but changes when his ambition becomes uncontrollable. As he becomes increasingly paranoid, Macbeth uses violent means to eliminate threats to his Scottish throne. As the play progresses, blood continuously plays a part in the events as the murders become more frequent. William ShakespeareRead MoreAmbiguity Equivocation in Macbeth1097 Words   |  5 Pagesand the powers of evil. In the end, he twists the witches words to fit his own purposes, ignoring the possibility that the prophecies might have other, less fortunate meanings (equivocation). This voluntary m isinterpretation, committed in pursuit of power and ambition, leads Macbeth to perform certain actions which result in the death of the king, his own friends, Lady Macbeth s madness and suicide and eventually his own death. From the beginning of the play, Macbeth desires great power. AfterRead MoreFate Vs Free Will In Shakespeares Macbeth1260 Words   |  6 Pagesown free will, dishonorable desires, and ambitions. Although Macbeth’s bloodthirsty spree is incentivized by the witches’ prophetic reports, the witches speak too vaguely and equivocally to be considered at fault for Macbeth’s actions. The prophecies at hand, â€Å"All hail, Macbeth, thou shalt be king hereafter† and â€Å"Hail to thee, thane of Cawdor,† say nothing about seizing the throne through devious schemes or violent acts of regicide. The witches’ power over the situation is limited. They canRead More The Persuasive Antony of William Shakespeares Julius Caesar847 Words   |  4 Pagesthe truth to sway the crowds feelings. When giving his speech, Antony uses his skill as an orator through the use of verbal irony.   Antony tells the Romans that Brutus called Caesar ambitious.   That is only what was said; he was not a man of ambition.   Antony proves this by saying that Caesar turned the crown down and even wept for the poor of Rome.   Brutus is referred to as an honorable man.   Of course this is not true, but Antony uses the statement as verbal irony to sway the peoples minds