International Accounting - 2762 Words

European Union (EU) The European Union (EU) is a distinctive economic and political union. It was established on the first of January 1958 with 27 member countries. The EU is located primarily in Europe (European Union, 2013). France, Germany, Italy, Netherlands, Belgium and Luxembourg founded the Treaty of Rome in the year 1957 and established The European Economic Community. (The European Union, 2012) The European Union’s main aim was create a business environment that’s united by harmonizing taxes and laws of companies, to form incorporated capital markets and endorse openness between counties during good and labor transfer. (Aswathapa, 2010) EU Harmonizing efforts The European Union EU has worked to harmonize accounting†¦show more content†¦The IASB frameworks when developing the accounting standards purposes were divided into 4 categories. The categories are as following: †¢ Outlining the objectives of the financial statements. †¢ Defining the financial statements fundamentals. †¢ Outlining features that make the financial statements beneficial. †¢ Describing the capital preservation concept. (Dodge, 1988) (Refer to Appendix 2 3) IASC/IASB Harmonizing efforts The IASC is one of the most important bodies that played a vital role in harmonizing the accounting practices. They achieved their main goal, which is issuing standards that are comparable by going through a lot of work. The work process will be briefly explained in the diagrams bellow: The following diagram shows the work process after the year 2001. According to Schroeder, et al (2011) after the year 2001 the work was done by the IASB after it was substitute for the IASC. All of the following work was done including the agreement of Norway: Motives of Harmonization Countries all over the world differ from each other for several factors, such as economics, social political, language, ethnicity and culture. Every country set and follows it owns rules, policy or regulation that support and maintain it personal benefits/ interest. However, these differences between countries set each country with its own outline for creating their regulations, standards andShow MoreRelatedInternational Accounting Standards1317 Words   |  6 PagesInternational Accounting Standards What is the International Accounting Standards Board? This paper will give a brief overview on the history of the International Accounting Standards, starting with the role of the IASC Foundation, the structure of the IASB and the number of accounting standards currently published. Next, it will explain the steps in creating an international accounting standard in accordance with due process and it will show the mailing address and phone number. Lastly, there willRead MoreInternational Accounting4701 Words   |  19 Pages10 and 11 from Advanced Accounting, 11th edition Fischer, Taylor and Cheng. You can purchase these chapters as PDFs from: http://www.cengagebrain.com Here is some specific information about the book to help you find the chapters: Advanced Accounting,11th Edition (do not purchase chapters 10 and 11 from the 10th ed); Authors: P. Fischer, Wm. Tayler, R. Cheng; ISBN-13: 9780538480284 1152 Pages |  © 2012 †¢ Chapters 4 and 5 from International Accounting 3rd edition, Doupnik andRead MoreInternational Accounting5411 Words   |  22 Pages08/10/2012 | AYB 227: International Accounting:Individual Assignment | Name: Chuan Yang - LiStudent no: n7592736Word count: 1461 | Executive summary i Introduction 1 Development factors and culture characteristics of country 1 * United Kingdom 1 * Germany 2 * Japan 2 Hofstede’s cultural dimensions 2 Accounting Practices predictions 3 Opacity Impacts on Business Investments 4 Limitations in Financial Reports, with respect to Ratios and Accounting Practices 4 ConclusionRead MoreThe International Accounting Standards Board1341 Words   |  6 PagesThe IASB Conceptual Framework is a framework developed by the International Accounting Standards Board (IASB). In a nutshell, what this framework does is to lay out the concepts needed for accurate preparation and presentation of financial statements to external users such as auditors, tax authorities, investors, regulatory authorities and so on. According to the IASB, the Conceptual Framework for Financial Reporting does the following; â€Å"†¦describes the objective of, and the concepts for, generalRead MoreInternational Accounting Standards ( Ias ) Essay1651 Words   |  7 PagesInternational Accounting Standards (IAS) in effect since 2002 and International Board (IASB) together, provides the conceptual framework of financial reporting in the UK, in effect as of 2005. They have been working together to meet International Financial Reporting Standards (IFRS) issued by International Finance Committee (IFC) which have been endorsed by the EU. IFRS uses a principles approach designed to provide flexibility, transparency and comparability allowing a robust system in providingRead MoreInternational Accounting Testbank2832 Words   |  12 PagesChapter 01 Introduction to International Accounting Multiple Choice Questions 1. Which of the following groups is a supranational organization? A) United Nations B) Organization for Economic Cooperation and Development C) International Federation of Accountants D) All of the above Answer: D Level: Easy LO: 1 2. Determination of net present value involves: A) forecasting future profits and cash flows. Read MoreThe International Accounting Standards Board Essay1660 Words   |  7 Pagesnew standard results in different accounting implications in the annual financial statements of Transnet. To evaluate the accounting implications of IFRS15 it must be compared with IAS 18. One major implication is the change from recognising revenue from services rendered by using the percentage of completion method that is stated in IAS 18. IFRS 15 recognises revenue either over-time or at a point in time. Introduction In May 2014, the International Accounting Standards Board (IASB) issued a newRead MoreAccounting Standard And International Accounting Standards Essay1500 Words   |  6 PagesAccounting standard has been introduced after the World War II where every country has its own proper accounting practices such as the United States Generally Accepted Accounting Principles (the US GAAP). As time flies, international trade and foreign direct investment has experience a period of rapid growth where the companies begin to expand their business in a larger scale. Frequent international mergers and acquisitions especially by American corporations to the European companies has createdRead MoreThe International Accounting Standards Board1573 Words   |  7 PagesAs the globalization of markets has become more prominent in recent years, many are wondering why a single set of accounting standards are not followed. After all, English may be the business language, but accounting is the language of busi ness. Accounting standards are essentially just rules that must be followed when reporting any accounting data on any of the company’s financial statements. The objective is to provide the user (creditor or investor) with relevant information of the company’s financialRead MoreThe International Accounting Standards Board1249 Words   |  5 Pageschallenged by disparate accounting standards between jurisdictions, preventing the free flow of capital worldwide. The mission of the International Accounting Standards Board (IASB) is to develop a single set of accounting standards, enabling capital to flow in international markets as easily as information spreads between people. This paper presents a brief history of international accounting standard setting and the IASB, considers arguments for and against international standards, analyzes problems

Terrorism And Its Effects On The United States - 1776 Words

Preventing Terrorism in the United States is a hard thing to overcome, but the government is trying their best to control and prevent terrorist attacks from happening. â€Å"The terrorist attacks on September 11, 2001, were a turning point in American history and demonstrated that the government must have the authority necessary to defend against future attacks, including the right to use the best technology to intercept potentially conspiratorial communications (Jacobs and Newton 1). Having advanced technologies in the United States can prevent Terrorism from happening. Terrorism must be overcome and be eliminated. The government of the United States will do this by having updated, and more advanced security around high populated places such†¦show more content†¦Supporters of the surveillance program argued that wiretaps are a necessary tool for preventing terrorist activity. Some argue that the current process of judicial review and oversight is obsolete given the nature of the terrorist threat, and that the president has been forced to engage in aggressive measures to ensure national security (Jacobs and Newton 2). The first ever used wiretap in the United States was invented before the telephone. Law enforcement started eavesdropping on telegraph communications in the 1860s. Several states made it illegal to â€Å"eavesdrop† on other peoples telegraph communications. Telephones and wiretapping was common in the United States by the 1890s. Some of the media criticized the government for allowing wiretapping without permission. Phon e companies stopped helping authorities with wiretapping because they didn t like how they were using it. Most states banned the wiretapping while other states needed a court approval before they could wiretap telephones. Furthermore, the US Constitution includes no express right to privacy. In order to invoke the right to privacy under the Fourth Amendment, a US citizen must demonstrate a reasonable expectation of privacy. However, the NSA s collection of telephone metadata and monitoring of Internet activity do not interfere with US citizens reasonable expectations of privacy. Because individuals rely on a third party (such as the telephone company or Internet service provider)

Mats Ek Carmen Free Essays

string(86) " academic discourse as the spirit of Spain is personified in the character of Carmen\." This essay will analyze and discuss one of Europe’s most creative and influential dance-makers, the Swedish dancer and choreographer Mats Ek; acclaimed for the theatricality and immediacy of his work while his contribution and development through the dance field with the main focus on his revision of the classical ballet stories. It will also discuss one of his major works Carmen and relate it with the original one. Mats Ek is a prominent and controversial figure of the contemporary dance. We will write a custom essay sample on Mats Ek Carmen or any similar topic only for you Order Now He has his own choreographic style and his work in contemporary dance choreography is contested. He was born in 1945. Eks mother, and his big influence, was the famous dancer and choreographer Birgit Cullberg, the founder of the world wide recognized, Cullberg Ballet Company. As said before, his mother was a huge influence for Ek. Therefore one can see that both, Mats Ek and Birgit Cullberg, choreographic style has a lot of same characteristics such as the attention of psychological characterization, the sensitive portrayal of humans feelings and the humorous episodes. In performance we see a fantasy world so unwaveringly strange and characters so imperiously dysfunctional we’re genuinely compelled†¦ Ek may ask his dancers to go to some very odd places but the Cullberg Ballet follows him with ardent alacrity† (Judith Mackrell, the Guardian. ) In 1974–5, Ek was a member of the Deutsche Oper am Rhein, Dusseldorf, and then made his choreographic debut in 1976 wi th The Officer’s Servant, for the Cullberg Ballet, the first of many of his works formed on them. In 1980 he became the artistic director of the Ballet Cullberg and a member of the Nederland’s Dance Theatre. He also worked and created pieces with many great dance companies. Mats Ek in well known for his revisionist versions of the classic ballets. He has also created his own work and most of the time his pieces have to do a lot with humor. However in reworking ballet classics, Ek likes to keep the characters alive so as to always provide an inner emotion to the characters emotions and contrasts. The characters in his pieces,in contrast to the classic ones, have an emotional world of much more intense than usually and the relationship between them has a greater depth. Although he is revising the original pieces, he never forgets to stay true to the original context of the work and as far as the music is concerned he always uses the original one with very slight changes only to suit the new dramatic structure. Mats Eks key word, is clarity, despite the fact that he aims for clarity, this does not imply that he also uses simplicity in his pieces. â€Å"I was never interested in keeping to the classical traditions as such, What I want to explore are the underlying fairy tales that convey fundamental human issues love, deceit, pain, goodness. The classics have become cliches, and we have forgotten how they came to be and what they imply. We know them so well; they cease to have meaning for our time. † (Mats Ek) Mats Ek is very often labeled that he relates his choreographies with the politics of the time that the choreographies are being made. This is not however right because none of Mr. Eks choreographies can be regarded as a political manifesto. In his pieces, the strong images and the dramatic situations will occasionally lead into humorous episodes. Humor, is one of Eks main characteristics throughout his pieces and as mentioned previously in the report so is his mother’s. By using humor in his dances, this does not mean that the pieces lose their tension. Since Mats Ek also studied theatre, most of the time his creations are a lot more dramatic than usual and this can be detected in every one of his pieces (Fifty Contemporary Choreographers, Pages 144-146). â€Å"Ek has a vivid theatricality and gift for genuine surprises†¦ his theatricality is matched by a full-out dance language that merges the sophisticated with the primitive. I became aware of just how much meaning Ek can compress into his pieces† (Nadine Meisner, the Independent). Ek’s style has become distinctive for its imaginative interpretations of storylines, in combination with a lyrical approach which transfers through movement the underlying emotions and feelings rather than just the narrative detail. His choreographic style and vocabulary is mainly from his ballet training, his relationship and dance experience with his mother and his collaboration with the Nederland Dance Theatre. Although Ek has rejected the conventional codes of classic ballet, it is clear in his pieces the he uses a lot of ballet technique. This can be found within the jumps, turns and footwork that he uses within his movement vocabulary. At the same time though, Ek uses a lot of contemporary movements such as drop of the pelvis, a lot of floor work and body weight. He manages to relate both styles with a unique and wonderful way in order for everything to look good and lovely. (Fifty Contemporary Choreographers, Pages 147-148) â€Å" Ek has done a great deal to enlarge how women are portrayed on stage, especially in the ballet classics. His â€Å"Giselle† and â€Å"Carmen† offer intense reimagining’s of  their heroines†. (Keeping dance alive: a Mats Eks portrait. Claudia La Rocco, TV classics) Let’s now move on to one of his most famous and great works, Carmen. Originally, Carmen was first performed in Paris on 3 March, 1875. Written by Georges Bizet. The story is about a temptress, Carmen, and her lover Don Jose who sacrifices his devoted lady, Micaela, to pursue his manly passions for Carmen. Jose, angry by her sexual behavior and blinded by his own rage, kills Carmen, thus bringing upon himself his own devastation resulting in death. The opera is set in Spain and the story line is more complex than the original novel by Prosper Merimee. The character of Carmen was too offensive for family theatre. Although Carmen appeals to popular culture, the opera still attracts academic discourse as the spirit of Spain is personified in the character of Carmen. You read "Mats Ek Carmen" in category "Papers" It is clear that in order for Carmen to be represented as a whore, she had to be black. That suited the beliefs of that time being, that the color of her skin will make her bad and evil. Moreover the color of her skin makes her also more exotic than any European and this will make her more desirable to the male audience and maybe more hated by women. In 1999 Mats Ek revised the Spanish classic Carmen to audiences all over the world. This version of Carmen is currently in the repertoire of the Royal Ballet, Cullberg Ballet, Lyon Opera Ballet, National Theatre, Ballet of Prague and the Polish National Opera Ballet. Ek in his pieces in general manages to show each character’s psychological aspect in depth. In Carmen, one can see that he presents Carmen as this woman who is complicated and has a complex behavior. That is what he usually does in his pieces, he presents all the women as very complicated and sexual creatures. In his choreography Ek is trying to keep the original features of the opera; but in order to attract more modern audiences he makes some changes so that the audience, in that time being, will be able to relate with the characters (Fifty Contemporary Choreographers, Pages 144-145). For example, the sexual behavior of Carmen in the piece is very important for the story line. However in the original piece it was not that clear. In Mats Ek version though, the sexuality is clearer and more understanding for the audience. Generally Eks version explores the actual human behavior as it is in real life. He pushes the male-female role reversal between the sexually free gypsy girl and the soldier Don Jose beyond safe boundaries, substituting a cigar for the familiar rose between Carmen’s teeth, turning her into one of the boys( Cigar Crossed Lovers, David Bogoslaw, 1999). That cigar shows that she has a masculine soul in a woman’s body. (Carmen, 2010)   Carmen is a symbol of freedom and anarchy and can have as much freedom as she wants. In contrast, Jose is a traditional feminine role, a weak character that wants peace and a marriage, but cannot control his passions for Carmen in spite that he is going to marry Micaela. Eks Carmen begins and ends with a scene of a man, Jose, facing a firing squad and recalling in the last moments before death his tempestuous liaison with the gypsy girl who refused to be tamed. The dance then retells the story of the progressing love affair between Carmen and Jose. Eks choreographing style in this performance is a combination of both, ballet and modern dance. As they first dance together, Carmen and Jose, is like she is slowly explaining to him, throughout the dance, how she is and how she likes to live her life. He also tries to show her that he is a military man with a lot of discipline. At the beginning of the piece their movements are more aggressive, but as soon as they fell in love their movements become more soft and gentle. This change of the movement shows how they started to feel comfortable with each other as time passed (Janet Adshead, 1988, Dance Analysis: Theory and practice, Pages: 72-75). Carmen’s movement style initially is aggressive and masculine while it is becoming more beautiful as the story evolves. However, the fact that Jose is carrying the rose and Carmen the cigar, this shows that she is still the â€Å"man† in their relationship (As Willful As Ever And Puffing On a Cigar Anna Kisselgoff, The New York Times. 1999). Another example of how the movement shows the emotional world and the relationship between the characters is when there is a trio between Carmen, Jose and Escamillo, who is the reason why Carmen does not love Jose anymore. He is the new love of her heart and that makes Jose angry. In the trio the two men’s jealousy is extremely obvious throughout the dancing movement. There is imitation and repetition between each ones movement and the fact that they keep a certain distance between one another, shows the jealousy between them. At the end of the trio, when Carmen is going to strike Jose’s face, it becomes clear that she does not love him anymore. More over there is Michaela’s character which is also made clear through her movements. At the beginning she is dancing in a shy way but after she gets really angry with Jose and Carmen, thus her way of movement changes. She begins to be more aggressive and dynamic in terms of movement vocabulary and that is a reflection of her emotional world. The music in Eks choreography, as mentioned above, is faithful to the original one by French composer  Georges Bizet. The only difference is that is being used for different purposes in the story. In the original opera the music is a guide for the progress of the plot. In Mats Ek piece however, the music is not really needed to explain the plot or the relationship between the characters. It is there to create a mood in the piece. One thing that is really different from the original opera, in terms of sounds, is that in Mats Ek piece the dancers are sometimes talking and shouting. This adds a dynamic touch to the whole piece. Shouting is also more realistic than just singing opera. Carmen is wearing the same color of costume in both versions and almost in every version that has been created in the world. Red is the color of passion and sexuality. Thus, when the audience first sees Carmen, immediately understands her character and that she is a temptress. Micaela, in contrast to Carmen, wears blue, a color that symbolizes her innocence and that she is fragile. The street ladies costumes in Eks piece show their character and their Spanish ethnicity in contradiction to the original opera costumes that are showing the class and there social status. Ek uses very colorful, shiny and ruffled dresses that are a throwback to the 80s, in order to show that all women have sexuality. The costumes of the men are very simple and dark, just to show their discipline, as they are military men. The designs and sets in Eks Carmen are cartoonish and with playful colors. In terms of light, he tries to keep it dark. There is a metallic backdrop and panels which are suggestive of Spanish fans, as well as a large exercise ball downstage. In Mats Ek version of Carmen, there is a deeper reflection of all the characters emotional world. Carmen is clearly a symbol of Freedom and anarchy with an even more complex nature than the one of the classic story. That is what Mats Ek does anyway. Except from changing the classics into more modern and humorous editions, the thing that makes him special is how he deals with the inner world of each character. He manages to present each character, throughout the dance, in a very intense way so that the audience can understand for sure the characters personality. However he keeps the original story as it is, and he aims to show the same meaning as the original piece while at the same time he tries to explore a bit more the relationship between the characters. All of the above lead to Ek’s success when revising the classic stories. He remains faithful to the original story but however he does it not only with a more modern vocabulary but also with a more modern approach to suit the present. â€Å"Much like Bizet’s opera of the same name, Mr. Ek’s version proves that a grim tale of love and death can be downright entertaining† (As Willful As Ever And Puffing On a Cigar Anna Kisselgoff, The New York Times. 999). It seems that Carmen will continue to appeal the audiences for years to come. Mats Ek Carmen will also continue to be popular to the audience because of the emotional and dramatic state of Mr. Eks pieces. He is a choreographer that distant himself from anybody else in the dance field. He is very original and s uccessful with his choreographies and it is no wonder that he is so famous and he has achieved so much. He is an extremely talented choreographer with a lot of theatrical ideas and that is what makes him so special throughout all these years! Bibliography: Adshead, J. 1988. Dance analysis theory and practice. London: Dance books Bremser M. and Sanders L. Fifty Contemporary Choreographers. Second Edition. 2011. Roudledge Au S. Ballet and Modern dance. 1998. Thames and Hudson world of Art. Articles: As Willful As Ever And Puffing On a Cigar Anna Kisselgoff, The New York Times. 1999 Websites: Linda. 2010. Carmen. http://www. theballetbag. com Peter Grahame Woolf. 1996. Mat’s Ek Carmen. http://www. musicweb-international. com Claudia La Rocco. Keeping dance alive: A Mat’s Ek Portrait. http://www. classicaltv. com How to cite Mats Ek Carmen, Papers

Kindred Analysis Essay Example For Students

Kindred Analysis Essay Dana and Rufus might look like friends from the outside, but Danas feelingsfor him are quite different from what we think of them. To begin with Dana seesRufus as a child needing or relying upon her protection. For instance, when Danasaved him from drowning in the river. Secondly, she views him as a man of histime. In another words Rufuss personality is the way that any other man wouldhave been in that period of time towards his slaves. Lastly, he is a ruthlessand vicious slaveholder, which Tom Weylins fault. Just as Toms behaviouron the slaves and on his son. Finally, I will explain in more details howDanas feelings for Rufus are in the following paragraphs. As a child Rufusstarted depending on Dana. In another words, Rufuss survival was left in thehands of Dana. Just as when Dana went back to the past the first time to saveRufus from drowning in the river. I reacted to the child in trouble. Also, Rufus depended on her to be his companion. Even more, when Alice killedherself and Dana came back to the past the last time and saw what happened Rufustold her dont leave, Dana. As Rufus grew older he never reallylearned to take good care of himself. Rufus is a man of his time. To begin withhe treats his slaves the way any man would do in his period of time. Like thetime when his father died and then he started to buy and sell slaves like anyother slaveholder would do. Like Alice said Hes all grown up now andpart of the system. Further more Rufus had started to take whatever hewanted by force if he couldnt get it peacefully. For instance, the time whenAlice said he didnt want to go with him and she decided to marry Issac. Justas then he thought he should get her by forcing her to come with him and whenshe didnt he tried to rape her. Shell get whats coming to her. Shell get it whether I give it to her or not, he said smiling. Toconclude, Rufus still needs to learn a lot about manhood of his time. As, Rufusgrows older he becomes more offensive , brutal, and vicious. To begin with TomWeylins hatred for his as a little child had turned him this way . Forexample, when Tom hit Rufus for stealing a dollar from him and Rufus tried toget back at him by burning the draperies. Rufus He said I took money fromhis desk, and I said I didnt. He said I was calling him a liar, and he hitme. Several times. Also, Rufus started to deal with his anger by punishingother people like his slaves. Like the time when Rufus blamed Dana for hisfathers death and sent her to fields, and also got her whipped. I guess Ijust had to make somebody pay. And it seemed that well, people dont diewhen youre taking care of them .Finally, Rufus had really shown hisvicious side to Dana. For these reasons, you understand how Dana feels aboutRufus. No matter how many times Dana saved his life, he paid her back bypunishing her in one of his brutal and vicious ways. If Dana didnt have tosave her future by waiting until Hagar was born she would have killed Rufus along time ago. Put yourself in the place of Dana and think about what you wouldhave done.