Standard For Better Quality Accounting And Reporting

Report Aim: Many companies are looking to adopt this standard for better quality accounting and reporting and so I will be looking into the issues with IFRS such as measurement and reporting of profit, implications of adopting IFRS, the reintroduction of the concept of prudence and other proposed changes to the conceptual framework. Conceptual Frame work: According to ACCA[2014], a conceptual frame work must â€Å"consider the theoretical and conceptual issues surrounding financial reporting and form a coherent and consistent foundation that will underpin the development of accounting standards†[ACCA, 2014]. This definition incorporates the IASB and FASB definition of conceptual framework. So in other words, conceptual framework forms the†¦show more content†¦By means of conceptual framework, FASB is able to issue consistent useful standards. However FASB has been criticized for not having a formal post-implementation of standards for reviewing the effect of a newly issued accounting standard [Christine, 2011]. But the biggest criticism that the US standard setting board was more rules based and should take a more principles based approach which is more associated with IASB but it can also be said that FASB uses the principles to somewhat produce the rules for the preparers of accounting statement [Schipper 2003]. Enron Scandal The rule-based approach came into the firing line after the big scandal of Enron and WorldCom. Nelson [2003, p.91] suggested that rules can in some ways increase the accuracy which standard setters communicate their requirement and reduces the imprecision that lead to aggressive reporting but he also highlight rules can consequently lead to complexity and to structuring of transactions. In fact the case of Enron, WorldCom and Xerox are among the financial scandal that called for the review of US standard approached. Enron is a case that clearly shows that the rules-based standards are insufficient to prevent the scandal. Although Enron committed fraud, it is however more complex than that because they were staying within the accounting rules and regulationsShow 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 MoreAccounting Theory and Research1155 Words   |  5 PagesAccounting Standards Board University of Phoenix Accounting Theory and Research Jun 13, 2009 Accounting Standards Board To address the increasing challenges of legislating those governs our society today, â€Å"countries all over the world have begun to outsource rulemaking to bodies consisting of people familiar with the subject. For that reason, policymakers rely on private entities to establish financial accounting and reporting standards† (Donald Kieso, 2003, Intermediate Accounting). TheRead 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). 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In more recent yearsRead MoreHow Local Institutional And Economic Factors Influence Arise With Uniform Standards Essay1665 Words   |  7 PagesBall (2006) posits â€Å"the notion that uniform standards alone will produce uniform financial reporting seems naà ¯ve.† Discuss, wi th aid of relevant literature and examples, to what extent you agree with the above statement. According to Alexander et al. (2011), stakeholders around the world uses information from financial statements in their decision-making process for many different purposes and it is almost the same on how they use the information in every country. However, there can be differencesRead MoreCurrent Financial Reporting Standards On The Workplace Essay1744 Words   |  7 PagesCurrent Financial Reporting Issues It is incontestable that international financial reporting standards (IFRS) are in vogue and global conformity theoretically on the doorstep as about 100 countries implement standard financial regulations. 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Organizational Behavior Seemed Irrelevant To Me, In Fact,

Organizational behavior seemed irrelevant to me, in fact, I likened it to office politics where those who â€Å"played ball† were the ones that were more likely to succeed. While that may be true, to a certain extent, organizational behavior is a way of understanding people and their personalities and using that information to make connections; My perception has changed from it being something negative to a positive skill set. It is a useful tool to gain insight into my own behavioral patterns while juxtaposing my personality traits with that of my co-workers to see how I can become a better co-worker, employee, and leader. In taking the Myers-Briggs Personality Test for the second time in three years my relational style has not changed. I†¦show more content†¦The following are figures: As an ENFJ, my primary mode of living is externally focused so much so that I deal with things according to how I feel about them, or fit into my personal value system (Keirsey, p. 18). This aspect is evident to others as I hold the Christian worldview aligning everything to biblical standards. Dr. Fischer further explains the importance of recognizing that our view on organizational behavior and on life itself is influenced by our worldview, which is, â€Å"an intellectual, emotional, and spiritual framework by which every person views reality, makes sense of life, and applies meaning to everything (Fischer, 2009). E-Extraverted Extraverts are the equivalent of a â€Å"D† personality type on the DiSC graph: â€Å"D† Control Specialists– Dominance shapes the environment by overcoming opposition to accomplish results. Priorities include: task and results; motivated by challenges; appears to be direct and self-assured and fears being taken advantage of (DISC Profiles, 2014). It would be to my advantage as a â€Å"D† type to â€Å"Opt Out† of my need to win when it comes to relationships. This aspect of my personality is both a strength and weakness in my work life. 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Patronage During the Italian Renaissance free essay sample

Imagine being an artist in Florence during the 1400-1500’s. The city would be a lively place bursting with numerous aspiring artists. Of the young men learning their trade as best as possible, most will not achieve centuries of notoriety. The ones that do earn the honor of being remembered today all had a common theme; wealthy patrons, including wealthy individuals, guilds and the church. Throughout the Italian Renaissance, the artists who achieved the most success were the artists who acquired the most notable patrons. Probably the most famous of these patrons were the Medici’s and, like other patrons, they were rich and powerful. The power did not always come directly from running the government, but because they had enough financial influence over the people in the Florentine government they indirectly influenced how the area was run. This influence means they had connections with the most important people of their day, important people who would also create commissions for the artists. Powerful families were not only financially secure, but had excess money to spend on expensive items such as bronze sculptures. For the patrons it was all about showing off what they could afford to other wealthy families. Wealthy families influenced the arts because they wanted to show off, it was politically wise, and they actually appreciated the arts. These reasons lead to a profound impact upon the patron-artist relationship and the art produced during the Italian Renaissance period. Patronage To Flaunt The Medici’s were a highly affluent family and they desired to show off their excess wealth. Basically, they wanted to flaunt their wealth. Once the more expensive things in life, such fancy clothes are bought and a fancy party provided for all the friends, what else is there to do with such an excess of money? Becoming a patron of the arts was not always in association with a love of art, but because the people who could afford it wanted to show off their wealth and prestige. One of the very best ways to do this was to purchase extravagant and expensive artwork, because it is long lasting and highly visual. One example of prestige is the tabernacle for the Church of the Annunziara in Florence. It was commissioned by Piero d’Medici and the inscription states that the marble alone costs 4000 florins. (Burke, p 98) Another proof this reason for patronage was so common is the statement, â€Å"the majority of the types of commission just referred to were determined by the taste and outlook of the upper middle class. † (Antal, p134) Many other sources assert the same exact thing. Most commissions were done according to the taste of the upper middle class because they were the people competing with one another to have the most extraordinary art. It is easy to invite people over and show the art to them or conveniently place artworks in public places to feature to clients and coworkers. This is a social practice widely used today and was in no way different during the Italian Renaissance. Political Scheming A wealthy person might support the arts based on politic scheming. If the wealth holder is a patron of the arts, then it shows he respects the talents of other men and is willing to support those other men. To quote Machiavelli, â€Å"A prince ought to show himself a lover of ability, giving employment to able men and honoring those who excel in a particular field. (Burke, p99) For someone with political aspirations, living this type of life would prove to political supporters how aware he or she is of other people’s abilities. And when someone supports those abilities as just a regular member of society, that support will likely increase as the person rises in power and wealth. The Medici’s exemplified this by the amount of art they increasingly commissioned as they increased in wealth and climbed their way to control over Florence. An example of political scheming is Botticelli’s Adoration of the Magi. It was commissioned by Guasparre di Zanobi del Lama, to be an alter piece for a chapel in the Santa Maria Novella. Traditionally, paintings of the magi are painted to pay religious homage to Christ, and the Magi who travelled to see him. In this particular version, Botticelli paints likenesses of the Medici into the people including depicting Cosimo de’Medici as the Magi kneeling before Jesus. It is believed that the he painted such a powerful family into the painting because of his patron’s desires. Guasparre del Lama wanted the Medici painted as the prominent characters to show his respect for the powerful family. People rarely show such a public display of adoration for a politically powerful family without having personal, underlying political motives. Ultimately, this man used his influence on the arts as a method of getting attention from the Medici family. (Analysis: Botticelli’s â€Å"Adoration of the Magi† 2010) Positive Patron-Artist Relationships When the artists developed a positive relationship with the patron, it proved highly beneficial for the individual artists. These benefits were primarily financial, including the potential for more work from the same patron. This can be seen many times over, including the example of Raphael with Pope Julius II. If the artist’s work pleased the patron, they would be likely to higher the same artist for more art, which would in turn lead to a stable income for the artist. In order to please the patron, the artist had to follow their specifications. Raphael completed many masterpieces for the Pope, including 3 frescoes in the Vatican. These pieces are proof that in order to please the Pope, Raphael had to incorporate him into the art. One source explained the School of Athens and the Disputa as the earthly and celestial wisdom of Julius II, while the Parnussus shows the beauty of creativity. The Expulsion of Heliodorus from the Temple symbolizes the expulsion of the French and the subjugation of all the church’s enemies, with Julius II depicted witnessing the scene from his portable throne. In the Uffizi gallery in Florence there is a fresco completed by Raphael, showing the Pope as a resigned, pensive old man instead of a victorious Moses springing to his feet, as Michelangelo portrayed him. What the artist wanted in his paintings was irrelevant compared with the need to please the patron and continue acquiring commissions. (Barnett 2007) Not all artist-patron relationships were entirely business oriented. For proof of this more positive impact, it requires a look at Michelangelo and Lorenzo de’Medici. Unlike Raphael and Pope Julius II, Michelangelo’s relationship with Lorenzo Medici was much deeper. They were as close, if not closer than many fathers and sons. Michelangelo lived with the Medici’s for two years as a teenager because Lorenzo saw his talent and invited him to live at the Medici palace and study art while he was there. Lorenzo greatly appreciated his talents and was a constant source of encouragement to the young Michelangelo. There was a tradition in the Medici household, that the most prominent people were allowed to sit down first, and Michelangelo was allowed to sit before Lorenzo’s own son. Michelangelo returned the favor by carving the impressive marble relief, The Battle of the Centaurs for Lorenzo. Because of the bond the two shared, it did not come as a surprise to anyone that he went into a temporary depression upon Lorenzo’s death. Artists developing positive relationships with their patrons that heavily impacted their personal lives as well as their careers were rare for the time, but did occur on occasion and had an extended influence on their entire lives. Networking through Patronage Another major benefit that occurred from pleasing the patron was the networking. When the patron liked an artist, and another wealthy friend wanted to commission a piece of art, they would recommend the artist they liked most. Most often, when the need for an artist was announced, the artists interested would begin pestering the patron. A letter would achieve the pestering if the artist was not currently in the same city. This constant bothering involved the artists convincing their wealthy connections to encourage the patron to select them or reminding the patron of the positives concerning their working relationship. In these cases, the patron would pick the artist based upon their own personal working relationship with the artist. In 1474, news spread in Milan that the Duke wanted a chapel in Pavia to be painted. The duke’s agent is recorded as complaining that all the painters, â€Å"good and bad† were bothering him about becoming the artist for the chapel. (Burke, 101-102) Trouble often arose concerning the contract between the patron and artist over what had to be done, how it was to be done, when it would be done and how much it would cost. One well-known example requires looking at Michelangelo’s experiences with Pope Julius II. The strain between the two was constant and caused many complications. In order to get Michelangelo to paint the Sistine Chapel, Julius II had to first convince him to return to Rome. Something Michelangelo did with the assumption that pleasing the Pope would allow him to start working on the tomb again. How they agreed on what exactly was depicted in the Chapel does not have any specific source in the contracts, but most art historians would agree that it was a source of contention initially between the two obstinate men. And as the work progressed, Pope Julius II would show up and create new tension by telling Michelangelo to work faster. Despite the constant struggles, the Sistine Chapel was completed, which is not true for every patron-artist relationship gone south. The relationship between the patron and artist could easily become strained resulting in frustration, unfinished works and a bad experience. But like the Pope, other wealthy families usually still commissioned paintings and sculptures because they enjoyed owning them. Even if working with an artist could be stressful. Artists would in turn continue to complete works commissioned from frustrating patrons because they provided a continuous livelihood. (King, 2003) Other Patronage Topics Another question brought to mind by the Sistine Chapel is whether great art would exist if the patron was not there to fund the art and to push the artist. Not all patrons were quite as pushy as Pope Julius II, but all patrons had some kind of say in how the paintings and sculptures were created. Proof of this is found in the surviving contracts from this time period. Without these contractual agreements and without the constant bothering from the patrons, many artworks would probably never have been completed. Due to the artist getting distracted by other work or simply not being interested in that particular piece anymore. A type of art that has not yet been discussed yet is architecture. Patrons who commissioned buildings were typically guilds or major groups in society, instead of individuals. But these types of patrons also had major influences on the architects. Brunelleschi’s Dome focuses on a major example of how the architects were influential. These guild patrons often helped competitions to decide who got the work instead of just going and picking someone. In the book, Brunelleschi was the main focus, but other people were brought up, such as the people he worked with and competed against. Prestige is the main factor behind competition, and competing against people who are already well known would have been difficult, so for Brunelleschi to compete anyway must have required a high amount of confidence. Especially after the rivalry between Brunelleschi and Ghiberti sparked by the gates of paradise ompetition lead Brunelleschi to focus on architecture instead of goldsmith artwork. Meaning the challenge of capping Santa Maria del Fiore must have appealed to him so greatly; that he did not care whom else he competed against. Its very pleasing that he gets the ultimate victory of the Dome, because that is the main architectural aspect of Florence and the baptistery doors exist in the shadows of his masterpiece. This method of earning a commission fueled rivalries and competition, which added to the competitive nature of art during the Italian Renaissance. This competitive nature in turn created the best work possible from each artist. When recognized for winning a competition, the artist would achieve high levels of fame that could make a career noteworthy. (King, 2000) Conclusion: Those with wealth affect everything because they are the ones with power. Art did not manage to escape that, especially throughout the Italian Renaissance. The motivation for each patron varied from political reasons, to the purpose of personal enjoyment, to the desire of flaunting to others. Sometimes their impacts limited the artists, other times they helped the artist become better skilled and more notable. Either way, the relationship between the patrons and the artists heavily influenced the final artistic product. [ 1 ]. Burke, Peter. The Italian Renaissance: culture and society in Italy. Princeton: Princeton University Press, 1999. [ 3 ]. Pluribus One Consulting, LLC, Analysis: Botticelli’s â€Å"Adoration of the Magi†. Last modified 2010. Accessed November 16, 2012. ttp://pluribusone. wordpress. com/2010/09 [ 4 ]. Barnett, Peter. iartid, Art in History. Last modified 2007. Accessed November 16, 2012. http://artid. com/members/art_in_history/blog/post/164-famous-patrons-and-their-influence-pope-julius-ii. [ 5 ]. Burke, Peter. The Italian Renaissance: culture and society in Italy. Princeton: Princeton University Press, 1999. [ 6 ]. King, Ross. Michelangelo and the Popes Ceiling. New York: Walker Publishing Company, Inc. , 2003 [ 7 ]. King, Ross. Bru nelleschis Dome. New York: Penguin Books, 2000.

Infant Observation free essay sample

For the infant observation, I chose a 10 months old baby girl named Riya. Riya is a full term baby with a birth weight of 7lb and 6oz, and a height of 19 inches. Her heart rate, pulse, appearance, and activities are normal at the time of birth. Riya is living with her father, mother and one elder brother. Her grandparents are here visiting from India. I asked Riya’s parents permission to observe her and they happily agreed for the observation. The mom told me that, she would call me on Saturday either morning or afternoon depending upon Riya’s sleep schedule. She called me around 11. 30, and mentioned that Riya just woke up from her sleep. The mom told me she is going to feed Riya next, and after that Riya will play with her brother. So I started driving to Riya’s house, which is in Sunnyvale just 10mins away from where I live. We will write a custom essay sample on Infant Observation or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page When I reached Riya’s house it was 11. 45am on Saturday morning. It was a beautiful morning. Riya was in a high chair in the kitchen. The grandma was feeding to Riya. I went quietly and stood few steps away from the grandma. Riya looked at me. Then the grandma started talking to Riya. She then turned back to the grandma. She boiled rice, dhal, carrot, beans, potato, tomato with salt and grinded, and added little ghee with the mashed rice. Riya seems to like that food and when grandma says â€Å"uh† bringing the spoon near Riya’s mouth, she opened her mouth and swallowed the food. Riya’s fingers were banging on the high chair table, while legs kept constantly kicking. I noticed Riya is expecting grandma to talk and interact with her each spoon. After I went, for the first spoon, the grandma told â€Å"Chellakutty† open your mouth, Riya’s hands hit the high chair table, and leg kicked in the air. While bringing the second spoon, the grandma said â€Å"En kannulaa†, and then jumped with joy â€Å"nga, ngaa†. Riya’s grandma brought the third spoon to Riya while talking to her mom, Riya looked at her mom and did not open her mouth. Then Riya’s grandma told, â€Å"Oh, you want me to talk to you, not your mommy† and gave the next spoon, this time Riya smiled and opened her mouth and took the food. When the bowl is ? done, Riya seemed to slower down started to looking down from the side of her high chair. The grandma gave one more spoon Riya did not open her mouth and started to look again down. The grandma made a noise like an airplane coming down that sounded like this,zzzzzzzzzzz. Then Riya smiled and opened her mouth. Two more spoons went like that. After that Riya was looking down from the high chair and did not turn at the food. Then the grandma stopped. Riya’s mom came, took her bib off, cleaned her and took her out from the high chair. Riya’s mom brought Riya to the living room, and kept her in the mat. I moved from the living room and stood away from Riya. She was sitting up in the mat. Her legs were moving back and forth more like kicking. Riya’s brother, who is 6yrs old, was waiting for this moment to play with Riya. He brought a baby keyboard toy, a steering wheel baby toy, a battery operated shape toy and a teething ring, which the boy told me that was Riya’s favorite one. Riya was looking at her brother, smiling. Her legs started moving fast back and forth, and arms were in clapping position. The boy made the music with the steering wheel toy. Some colored lights came and the toy started talking â€Å"Let’s ride on the bus†. The boy was steering the wheel and Riya was looking at the toy and the boy and kept smiling made the noise ‘nka, nkaaa’. Riya touched the toy, and then moved to the teething ring. She grabbed the teething ring and started biting that. Riya’s brother hugged her. Riya turned to him and smiled at him, while biting the ring. Since Riya was enjoying this, her brother hugged her little tightly. I think this made Riya uncomfortable and started crying. Then the mom came and took Riya, kept her in her shoulder and starting patting. Riya Slowly calm down. After this she left Riya down, she started crawling and reached the family room. She turned back and smiled at her mom, caught the TV cabinet and slowly stood up, she turned back and smiled at her mom and grandma again. Riya used her fingers and started banging on the TV cabinet, while turned back and looked at her mom. Then she crawled fast and got the toy chest edge with her fingers and stood up again. Since Riya’s family planned to go out, I ended my observation. The time was 12. 35pm. Physical and Motor development of Riya: Riya has good control of lifting her chest, rolling, sitting, moving, and crawling. Riya could hold up of an object and stand up and walk with her toes. Riya has good control of her arm, she could clap with her hands, could hold on or grab an object tightly. She has a good control of her leg movement also. Riya has fine pincer control also. Cognitive Development of Riya: From the observation of her eating time, I noticed that she has a good taste, smell and temperature and texture quality. She needs her food to be warm. Riya could see objects from distance. As far as the language Riya could clearly identify all her family members voices and could distinguish between them. She is making sounds like â€Å"nga, mmmaaa† . Social Development of Riya: Riya is social with her family. I was a quite observer only, and not interacted with her. She was very happy with her brother and mommy’s voices. Riya is yet to start the daycare in two months. Emotional development: As far as the emotions Riya was happy, sad, cried, calm, disgusted and frustrated for later part of the food. Over all I had a great experience of watching an infant’s behavior. All this time I was a quite observer and not interacted with Riya. I thanked Riya’s parents, grandma and brother for their co-operation and left from there.