Critical Appraisal of the International Accounting Standard Dissertation

Critical Appraisal of the International Accounting Standard - Dissertation Example The comparison focusing on the latter group is a means to identify whether there would be an increase in the degree of accounting quality that a firm has after utilizing and applying IAS 40 in their policies and processes. In that light, the researcher aims to determine the prospect of improvement of a firm's accounting quality and financial reporting with the use of International Accounting Standards on Investment Property. One of the key objectives of the International Accounting Standards Board (IASB) is to formulate a singular guideline that would establish accounting standards of high quality that must be comprehensible, as well as practical and practicable for the sake of public interest. Such guideline would encompass the accounting framework across the globe, which mandates transparent and analogous data of financial statements dedicated to a universal rationale (IASB) (Ashbaugh & Pincus 2001). With that philosophy in mind, the IASB has made the necessary measures to eliminate permissible accounting practices and policies that would serve as alternatives (Leuz et al 2003; Tarca 2004). In addition, the board has necessitated that the accounting measures enforced in IAS mirror the performance of a firm based on its economic position (Street & Gray 2001; Tarca 2004; Hung & Subramanyam 2004). With these two premises in mind, one can note that the application of IAS is directed towards the development of accounting quality among firms. A firm's accounting quality poses the probability to improve provided that alternatives are eliminated and the perusal of developing the degree to which the concept of accounting measurements aim to echo the limit of a firm's economic position, which would then be based on the prerogative of the management in reporting accounting amounts that pose an inferior representation of a firm's economic performance, such as the process of managing earnings (Bartov, Goldberg & Kim 2004; Daske 2006; Leuz 2003). With that concept in mind, the researcher aims to identify whether accounting amounts that have been identified with the help of IAS present higher quality, as opposed to those determined by GAAP (Leuz 2003).  

Drug Addiction a Disease of the Brain Research Paper

Drug Addiction a Disease of the Brain - Research Paper Example On the other hand, the other side of the debate seeks to explain drug addiction by way of verifiable/measurable proof to label it as an actual disease. This brief analysis will attempt to provide the reader with a better understanding of both of these arguments, how they relate to the issue of drug abuse/addiction, and which of the two may be better in helping to explain the societal problems that are born from drug use/abuse. The first position which will be examined in this analysis will attempt to understand the views within the medical community with regards to the role that willpower plays in helping patients to overcome and continue to remain drug free. In expounding upon this view, the first article which was reviewed, Jacobsen’s â€Å"Theories Of Addiction: Methamphetamine Users' Explanations For Continuing Drug Use And Relapse â€Å", helps to paint the picture for why willpower in and of itself can often be the best means towards leading the user towards sobriety. With regards to treating drug abuse as a breakdown/failure of will, there are few options which the author puts forward. As such, the author attempts to quantify and lay out a framework for how willpower can be exorcised to help the drug user successfully quit their addiction. Although helpful in understanding one of the prime mechanisms by which the drug user can put away their habits, such an approach is simplistic and does not consider the physical dependence that is exhibited within many drug addicts (Caitlin et al 296). The fact of the matter is that drug addiction can be viewed as a function of time. For instance, the willpower model that has been mentioned may well work when the potential drug user is first presented with the opportunity to take drugs for the first time. In this way, a strong sense of will power and/or self assertion and presence of mind could keep the individual drug free in any given circumstance; however, once the individual has made the willful step to in gest, smoke, snort, or otherwise take drugs, there is often little that can be done to attempt to reclaim a sense of moral fortitude. It is important to note that this is not to say that the drug user is somehow inhuman and beyond help. There doubtless are many cases in which the drug user has come to a sense of realization and has decided that they must put away drugs in order to preserve their own life and happiness (as well as the life and happiness of their family and loved ones) (Miller 16). Unfortunately, this is not the norm. Rather, addiction is usually typified by a selfish need/satisfaction matrix. Rather than being aware of basic human emotions that are driven by a sense of shame and the need to use willpower over an issue in order to fix it, the user/abuser oftentimes is completely unaware of such logic as they are chemically bound to seeking the next high. As such, any across the board statements with relation to how the individual should simply realize that they are de pendent and exert a sense of willpower over the vice as a means of bettering their own life is patently short-sighted. In this way, a more complete and differentiated approach to dealing with and understanding drug abuse is necessary to work to assuage the problem. The second approach with which this brief analysis will consider