Comparing the Attitudes Towards Love and Relationships in...

Comparing the Attitudes Towards Love and Relationships in The Beggar Woman by William King and To His Coy Mistress by Andrew Marvell In this essay I will be comparing two poems, The Beggar Woman and To His Coy Mistress. I will be looking at how the themes of love and relationships are dealt with. I will also be looking at the historical context of the poems. Firstly in The Beggar Woman, written around 1663 to 1712, by William King. The story within the poem is about a gentleman who, whilst he is out hunting, wants to do another kind of ‘sport’, i.e. looking for a woman to have sex with. He found a woman who was a beggar. He asked her if she wanted to have sex in the woods, and, to his delight, she†¦show more content†¦Ã¢â‚¬Å"A gentleman in hunting rode astray, More out of choice than that he lost his way: He let his company the hare pursue, For he himself had other game in view:† This quote shows that he was chasing a woman and that he is not looking for anything more than sex. He just wants a bit of fun like any sport would give him. When reading the poems they create images of what is happening are created. In The Beggar Woman, William King does not use any similes or metaphors. I think this is because he needs to keep things simple for his audience. When he wrote it, he relied on his descriptive words to create a mental picture for the reader. For example, â€Å"mounts the infant with a gentle toss upon her generous friend, and like a cross, the sheet she with a dextrous motion winds† and â€Å"her cheeks were fresh and linen clean.† When reading this line, you can imagine her cheeks; they are smooth, rosy, red, beaming cheeks. Both these quotes make you ‘see’ an image created by his cleverly written words. In To His Coy Mistress, Andrew Marvell does use metaphors and similes because he thinks the audience expects them as they are upper class. Some examples of the imagery created by metaphors and similes are â€Å"vegetable love,† which is a metaphor; â€Å"times’ winged chariot† and â€Å"his slow chapped power†, which are personification; â€Å"like morning dew† and â€Å"like

Marriage Is The Legal Or Officialising Process - 913 Words

Marriage is an institution that ages back to ancient societies. It offered a secure environment and legal benefits to facilitate the granting of property rights. Marriage is the legal or officialising process by which two people under go to be recognized publicly and by law .It is the joining of two people in a bond that relatively lasts until death, but in practice is increasingly cut short by divorce .Marriage allows a couple to have a stable relationship that is recognized by the state and by whatever religious views the couple chooses to conform to , as well as providing a good environment in which to raise children. With continuous increasing amount of premarital cohabitation, single parent families and children born outside of wedlock, as well as divorce, it seems that the institution has lost its popularity. This essay argues that the institution of marriage has ceased to have relevance to modern society because it protects against harms itself creates, with that divorce rates have increased extremely above all it defies the modern idea of equality. With the increasing popularity of homosexuality not only among the average population but also almost celebrities, marriage equality has become the new trend. Marriage is an outdated institution as it defies the modern idea of equality. Specifically sexual equality it has a tendency to create vast inequality in a society. The religious definition of a marriage is when two people of opposite sex make an oath before God

Fair Value Accounting and the Regulation of Corporate Reporting

Question: Discuss a critical review of carmen giorgiana bonaci and jiri strouhal, 2011, fair value accounting and the regulation of corporate reporting? Answer: Critical Review of Article Fair value accounting and is implication in the financial reporting regulation is a debated topic in recent days. In making financial and investment decision, fair value accounting has a significant contribution (Anagnostopoulos and Buckland, 2005). In this accounting practice market price of asset and liability is considered instead of historical cost for enhancing the relevance of the accounting information (Lu and Mande, 2014). According to Okamoto (2014), fair value accounting seems to be extremely rational and efficient concept in accounting and financial reporting (Okamoto, 2014). However, it has been reported that implementation of fair value accounting has encountered several issues which affected the decision making process of the investors (McEnally, 2007). According to Ohlson et al. (2010), in fair value accounting the subjective assumptions related to risk, transaction cost, and performance of the counterparty are found to be fundamentally inconsistent with the acceptable standards. Some studies have blamed fair value accounting for enhancing the negative impact of financial crisis (Sun, 2010). As various studies have expressed different views regarding fair value accounting, Bonaci and Strouhal (2011) had conducted a research study for exploring the implication of fair value accounting and the regulation of corporate reporting (Hodder, 2013). Bonaci and Strouhal (2011) have adopted qualitative research method for reaching firm conclusion regarding the chosen topic. The authors of Fair Value Accounting and the Regulation of Corporate Reporting has conducted a literature review for analyzing the findings of past research studies of relevant topic. The paper has considered wide range of literature for substantiating the principal arguments of this paper. Hence, it can be stated that the findings of the research paper can be validated through relevant academic papers and articles. The authors of the paper has clearly identified the issues regarding the standard setting procedure in accounting by the governing bodies and focused on exploring the role of fair value accounting in reporting standards (McEnally, 2007). After the recent financial disruption has received, the debate regarding fair value has received greater attention and it is the background of the study conducted by Bonaci and Strouhal (2011). In this paper, the issue of Abacus has been considered which has produced information regarding fair value and its conceptual framework (Whittington, 2008). The author has clearly argued that the concept of fair value accounting is consistent with the requirements of the shareholders regarding stewardship (Bradbury, 2008; Hitz, 2007). On the basis of gathered data Bonaci and Strouhal (2011) have argued that fair value accounting has significant limitations and it has negative impact on the reporting standards which mislead the users of the financial informatio n This can be supported by studies of various research scholars. However, the authors of this paper have focused on considering the most suitable way to deal with the situation for giving it an air trial (Bushman and Landsman, 2010). In order to establish this argument, Bonaci and Strouhal (2011) have presented the example of Abacus and it has shifted the debate of fair value towards higher recognition of the basic implication for the market as well as organizations. This study has extensively supported the positive implications of the fair value accounting practices. But, there are some other studies which have critically discussed the shortcomings of fair value approach (Fair value from the Romanian reality perspective, 2011). However, in many cases the authors have failed to identify as well as discuss the major and specific limitations of the fair value. Some studies have left a scope for ambiguity regarding the major implications of the fair value accounting. According to Brad buy (2008), the appropriateness of the accounting approach varies with situation. It has been argued that sometimes consideration of the replacement cost seems to be an appropriate method for reporting (Gwilliam and Jackson, 2008). On the other hand, deprival value and historical cost may seem relevant in some cases. The study conducted by Bonaci and Strouhal (2011) has not been able to draw clear conclusion regarding the role of fair value accounting in the global financial crisis (de Jager, 2014). There is a debate regarding the influence of fair value accounting in the global financial crisis. According to (Benston 2008), fair value accounting has estimated the assets and liabilities in the market price at the time of economic downturn (Magnan, 2009). Consequently, the value of the assets and liabilities declined. It forced the financial institutions to sell out the assets for maintaining the solvency ratio (Markarian, 2009). Hence, it has been argued that fair value accounting has exacerbated the financial crisis across the world. On the other hand, some researchers have argued that fair value accounting so not have direct influence in enhancing the negative impact of the financial crisis. According to Barth and Landsman (2010), the perceived pro-cyclicality of fair value accounting is not re sponsible for enhancing the severity of the financial crisis of 2007 - 2008. Moreover, the studies conducted by Laux and Leuz (2010) has supported this argument and stated that fair value accounting cannot be blamed for the global financial crisis. In this paper, Bonaci and Strouhal (2011) have included the perspective of the researcher who had emphasized on the negative role played by the fair value accounting approach during the global financial crisis. The findings of the study conducted by Andr et al., (2009) has been presented for justifying the influence of fair value accounting in the global financial crisis. Again, the authors have considered the view of Veron (2008), who has argued that fair value accounting cannot be considered as the triggering factor for amplifying the impact of the global financial crisis (Patel, 2012). Bonaci and Strouhal (2011) has been able to present an unbiased point of view where both the perspective has been considered for evaluating the role of fair value accounting in financial crisis. However, the authors have not been able to make clear conclusion regarding the role of financial crisis. This paper has also considered the political implication of the fair value accounting. This paper has indentified that it is important to consider the political implication so that it does not interfere in designing as well as implementing the appropriate conceptual framework and accounting standard for preparing the financial report (Osisioma, Okoye and Ijeoma, 2014). It is truly stated in the paper that IAS 39 was questioned even prior to the financial crisis (Ronen, 2008). However, it must be noted that the authors have not explored the major implications of the accounting standards and fair value accounting. There is a future scope for discussing the financial instruments of IFRS 9 which classify and measure the financial assets after taking the decision to replace IAS 39 (Swamy and Vijayalakshmi, 2012). Analyzing the paper, it can be concluded that the paper has presented a clear and unbiased perspective regarding the implication of fair value accounting. It is evident that the researchers have considered large range of literature and considered findings of those for constructing the qualitative study. The study has been based on the vigorous debate regarding the implication of fair value accounting in financial reporting system. The study has been able to provide significant insight to the major advantages as well as disadvantages of considering fair value accounting (Goh et al., 2015). This study have created further scope for research in evaluating the role of fair value accounting in global financial crisis and the aspects of financial instruments of IFRS 9 in order to classify as well as estimate the financial assets. But, the study has not been successful in making firm position regarding the role of fair value accounting during global financial crisis. In this paper, the auth ors could have adopted systematic research approach that would help in structuring the discussion in a better way. Quantitative method could be adopted for analyzing the major findings of the study and summarizing those for reaching firm conclusion at the end of the study. Reviewing different literatures the authors have just presented different perspectives and drawn a vague conclusion. References Anagnostopoulos, Y. and Buckland, R. (2005). Historical cost versus fair value accounting in banking: Implications for supervision, provisioning, financial reporting and market discipline.Journal of Banking Regulation, 6(2), pp.109-127. Andr, P., Cazavan-Jeny, A., Dick, W., Richard, C. and Walton, P. (2009). Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger.Accounting in Europe, 6(1), pp.3-24. Barth, M. and Landsman, W. (2010). How did Financial Reporting Contribute to the Financial Crisis?.European Accounting Review, 19(3), pp.399-423. Benston, G. (2008). The shortcomings of fair-value accounting described in SFAS 157.Journal of Accounting and Public Policy, 27(2), pp.101-114. Bonaci, C. and Strouhal, J. (2011).FAIR VALUE ACCOUNTING AND THE REGULATION OF CORPORATE REPORTING. ECONOMICS AND MANAGEMENT (16). Kaunas University of Technology. Bradbury, M. (2008). Discussion of Whittington.Abacus, 44(2), pp.169-180. Bushman, R. and Landsman, W. (2010). The pros and cons of regulating corporate reporting: A critical review of the arguments.Accounting and Business Research, 40(3), pp.259-273. de Jager, P. (2014). Fair value accounting, fragile bank balance sheets and crisis: A model.Accounting, Organizations and Society, 39(2), pp.97-116. Fair value from the Romanian reality perspective. (2011).International Journal of Accounting Information Management, 19(2). Goh, B., Li, D., Ng, J. and Ow Yong, K. (2015). Market pricing of banks fair value assets reported under SFAS 157 since the 2008 financial crisis.Journal of Accounting and Public Policy. Gwilliam, D. and Jackson, R. (2008). Fair value in financial reporting: Problems and pitfalls in practice.Accounting Forum, 32(3), pp.240-259. Hitz, J. (2007). The Decision Usefulness of Fair Value Accounting A Theoretical Perspective.European Accounting Review, 16(2), pp.323-362. Hodder, L. (2013). Fair Value Measurement in Financial Reporting.FNT in Accounting, 8(3-4), pp.143-270. Lu, H. and Mande, V. (2014). Does disaggregation of fair value information increase the value relevance of the fair value hierarchy?.Research in Accounting Regulation, 26(1), pp.90-97. Magnan, M. (2009). Fair Value Accounting and the Financial Crisis: Messenger or Contributor?.Accounting Perspectives, 8(3), pp.189-213. Markarian, G. (2009). The Routledge Companion to Fair Value and Financial Reporting.European Accounting Review, 18(3), pp.645-648. McEnally, R. (2007). Fair Value Financial Reporting: An Investor Perspective, Part 2.CFA Magazine, 18(3), pp.28-30. Ohlson, J., Penman, S., Bloomfield, R., Christensen, T., Colson, R., Jamal, K., Moehrle, S., Previts, G., Stober, T., Sunder, S. and Watts, R. (2010). A Framework for Financial Reporting Standards: Issues and a Suggested Model.Accounting Horizons, 24(3), pp.471-485. Okamoto, N. (2014). Fair value accounting from a distributed cognition perspective.Accounting Forum, 38(3), pp.170-183. Okamoto, N. (2014). Fair value accounting from a distributed cognition perspective.Accounting Forum, 38(3), pp.170-183. Osisioma, B., Okoye, E. and Ijeoma, B. (2014). A Model for Implementation of Fair Value Accounting in Corporate Financial Reporting.SOP Transactions on Economic Research, 1(2), pp.10-34. Patel, C. (2012). A Convenient Scapegoat: Fair Value Accounting by Commercial Banks during the Financial Crisis.CFA Digest, 42(3), pp.80-82. Ronen, J. (2008). To Fair Value or Not to Fair Value: A Broader Perspective.Abacus, 44(2), pp.181-208. Sun, S. (2010). Perspective on Fair Value Measurement.ASS, 6(3). Swamy, V. and Vijayalakshmi, N. (2012). Fair value accounting in banking - issues in convergence to IFRS.African J. of Accounting, Auditing and Finance, 1(3), p.270. Vron, N. (2008). Fair Value Accounting is the Wrong Scapegoat for this Crisis.Accounting in Europe, 5(2), pp.63-69. Vron, N. (2008). Fair Value Accounting is the Wrong Scapegoat for this Crisis.Accounting in Europe, 5(2), pp.63-69. Whittington, G. (2008). Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View.Abacus, 44(2), pp.139-168. Laux, C. and Leuz, C. (2010). Did Fair-Value Accounting Contribute to the Financial Crisis?.Journal of Economic Perspectives, 24(1), pp.93-118. Okamoto, N. (2014). Fair value accounting from a distributed cognition perspective.Accounting Forum, 38(3), pp.170-183.

Raphael Hythloday Essay Example

Raphael Hythloday Paper Mores Utopia is concerned with the theory of the creation of a supreme new country in which there is an ideal solution to all the problems existing in Mores lifetime. While the text is concerned with describing the ideal new world that has been seen by Raphael Hythloday it is attempting to avoid is the descriptions of how the island was created violently, and colonised for Utopos ideological position to be developed and put into practice. Although the narrative in the text fails to directly name colonisation as the process of how Utopia was formed (referring to it only as Utopos conquering Sansculottia), what it does do is attempt to provide justifications as to why it was created and why it should have been developed. The main justification that can be extensively seen throughout the text is of how the Utopian society is more advanced and superior to the colonised society, and therefore it is natural that this society should remain while others are purged. The advancement and superiority of the Utopian society appears in a variety of different forms, ranging from the scientific to the ideological. One of the first justifications that More makes for Utopos colonising Utopia is that he conquered Sansculottia and was alone responsible for transforming a pack of ignorant savages into what is now, perhaps, the most civilised nation in the world. This is a justification as it is saying that without Utopos and the colonising of it there would be no advanced and civilised society in place to develop and create all the ideological and technological advances it has. We will write a custom essay sample on Raphael Hythloday specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Raphael Hythloday specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Raphael Hythloday specifically for you FOR ONLY $16.38 $13.9/page Hire Writer This justification is an example of how More considers it alright to colonise a society as long as they are supreme and going to advance and progress that society more so than what would naturally have occurred if the indigenous population had been allowed to remain as they were. Another aspect of the Utopian superiority is in relation to their religious beliefs and the acceptance of many different philosophical positions in regards to these different religions. The Utopians do not have any set religion to follow and adhere to, as Utopos did not believe in stating which was the correct religion to believe in and pursue. Utopos was instead open to having multiple religions on the island for his people to choose from and follow, as he believed that this approach was in the best interests of religion itself. Utopos came up with this approach to religion as a result of hearing how the indigenous people used to have constant quarrels about religion, and recognising that one of the reasons he was able to conquer the land was due to their disharmony and quarrelling over religious matters. Although Utopos willing made this concession about religion what he did do was Strictly and solemnly forbade his people to believe anything so incompatible with human dignity as the doctrine that the soul dies with the body This means that while Utopos was willing to concede on the issue of forcing his religion on his people what he was unwilling to do was completely let them have there own religious beliefs, he was still enforcing his beliefs upon them. The religious superiority of Utopians was not only in the fact that they allowed many different religions, unlike many other countries which have been colonised, but that they were also willing to accept that other had different religions and they were tolerant and respective of those differences as opposed to fighting over them. In describing this society were religious tolerance is the precedent More is, through his writing, giving a justification for colonisation as he is describing a society religiously and morally supreme to his own where there was persecution for following alternative religions to the king. As well as giving religious justifications for the colonisation of Utopia, the text also gives intellectual justifications as to why the Utopians should be in power and control. The Utopian society is an advanced culture in regards to its medicine and the intelligence of its people and way of life. Utopian people have access to a medical profession whereby the people of Utopia would rather be ill in hospital than at home. The hospitals of Utopia are described as being so well run, and so well supplied with all types of medical equipment which gives the impression that they are more advanced than other countries hospitals and therefore their culture more scientifically advanced to the extent that they should be in place even if it is through colonisation.