Divine Justice In King Lear Essay Example for Free

Divine Justice In King Lear Essay King Lear inspires many philosophical questions; chief among them is the existence of divine justice. This concept was particularly important during the Elizabethan era, because religion played such a significant role in everyday life. Religious leaders directed people to expect that they would have to answer to a higher authority, expressing some hope that good would triumph and be rewarded over evil. But throughout King Lear, good does not triumph without honorable characters suffering terrible loss. In fact, at the plays conclusion, many of the good characters lie dead on the stageLear, Gloucester, and Cordelia. In addition, the audience hears that Kent will soon die, and the Fool has earlier disappeared, presumably to die. Of course, the evil characters are also dead, but their punishment is to be expected according to the laws of divine justice. But how then does the audience account for the punishment and, finally, the death of the good characters in King Lear? Lear makes several poor choices, most importantly in misjudging the sincerity of his daughters words; but when he flees out into the open heath during a storm, his madness seems a painful and excessive punishment to witness. Parallel to Lears punishment is that which Gloucester suffers. The plucking of Gloucesters eyes can be perceived as another instance in which divine justice is lacking. Gloucester has made several errors in judgment, as has Lear; but the brutal nature of Gloucesters blindingthe plucking out of his eyes and the crushing of them under Cornwalls bootsis surely in excess of any errors he might have made. Both Lear and Gloucester endure terrible physical and mental suffering as punishment for their misjudgment, but before dying, both men are reunited with the child each earlier rejected. This resolution of the child-parent conflict, which earlier tore apart both families, may be seen as an element of divine justice, although it offers little gratification for the audience. Throughout King Lear, the audience has witnessed Edmunds growing success as a reward for his evil machinations. But when Edgar and Edmund meet in Act V, the duel between these two brothers is very different from the traditional match for sport. Christian tradition recalls several biblical battles  between good and evil, as divine justice is an important component of trial by combat. The duel between Edgar and Edmund is really a conflict that replays this ongoing battle between good and evil, with Edgars defeat of Edmund obviously signaling the triumph of righteousness over corruption. Edgars victory, as well as his succession of Lear, as king of Britain, points to an intervention of divine justice. And yet, when Lear enters with Cordelias body, any immediate ideas about divine justice vanish. The deaths of Cornwall, Edmund, Regan, and Goneril have lulled the audience into a belief that the gods would restore order to this chaotic world. But Cordelias death creates new questions about the role of divine justice; a just god could not account for the death of this faithful and loving daughter. In spite of the seemingly senseless death of this young woman, Shakespeare never intended for his audience to escape the painful questions that Cordelias death creates. Instead, the audience is expected to struggle with the question of why such tragedies occur. The deaths of Gloucester and Lear are acceptable. Both have made serious errors in judgment, and although both came to recognize their complicity in the destruction that they caused, the natural resolution of this change was an acceptance of their future, whatever it held. But Cordelia is young and blameless. She is completely good and pure. At the plays conclusion, the stage is littered with bodies, some deserving of death and some the innocent victims of evil. Cornwall has been destroyed by his own honest servant; Edmund is killed by the brother he sought to usurp; both Goneril and Regan are dead, one murdered and the other a suicide; the obedient steward, Oswald, is dead, a victim of his own compulsion to obey. In the end, no easy answer surfaces to the question of divine justice, except that perhaps man must live as if divine justice exists, even if its only a product of rich and wishful imaginations.

The Old Soldiers Home Essay examples -- Military

The Old Soldiers’ Home â€Å"They freely risked life and limb to protect the nation, and it seems but simple justice for the nation to care for them when unable to care for themselves† (Guide Publishing 1) was a shared opinion of many by the end of the Civil War. After these men have put their life on the line for the nation, any train of thought opposite of this would be absurd. Injury from the war is expected, but unfortunately, some of the blows these vets received were too harsh to bounce back from. Over 100,000 men from the Union Army would not be able to return to civilian employment, due to injuries or disabilities received in the line of duty. The United States would not let these war vets and their hard work and dedication go unnoticed, unrewarded, or unappreciated and action was taken as soon as possible. To care for these disabled veterans, â€Å"on March 3, 1865, President Abraham Lincoln signed into law an act of congress establishing the National Home for Disabled Volunteer Soldiersà ¢â‚¬  (Burns 1). With the signing of this act of congress, the idea of Soldiers’ homes had officially been mapped out and put into full effect. The Old Soldiers’ Home, now known as The VA Medical Center, was established to ensure that war vets were taken care of, out of respect for their loyalty to the nation. It was inevitable that there were veterans all over the United States who indeed needed government assistance, which is why more than one branch of the Soldiers’ Homes was established, making sure that as many of these war vets were taken care of as possible. The Central Branch, which is located in Dayton, OH, the Eastern Branch near Augusta, Maine, the North-Western Branch near Milwaukee, and the Southern Branch near Fortress Monroe, Virgin... ..., happy, and giving them another chance to live is the truest and most noteworthy accomplishment for the founders of the Old Soldiers’ Home. The Old Soldiers’ Home was established to ensure that war vets were taken care of, out of respect for their loyalty and its goal was reached. Thanks to this home in Dayton, OH and others, no soldier will go unnoticed. Works Cited Burns, Carolyn. Soldiers’ Home of Dayton, Ohio. Web. 16 Aug. 2009 http://www.carolynjburns.com/soldiers United States Department of Affairs. Dayton VA Medical Center, Ohio. Web. 2 Apr. 2012. http://www.dayton.va.gov The Guide Publishing Company. Guide to the National Soldiers’ Home for Visitors and Citizens: With Sketches of Dayton. Dayton, OH: The Guide Publishing Company, 1891. Print. Earnshaw, William. History of the National Home for Disabled Soldiers. 1875. Print.

International Classification of Accounting Systems

Classification of Accounting Systems Critically evaluate to what extent past research into classification of accounting systems has become irrelevant because of international harmonization efforts. Let us remind that IASC was replaced in 2001 by IASB (International Accounting Standards Board). We are going to start this paper with the different classification researches, taking for example Hofstede and Gray’s studies. Then we will draw the main differences between GAAP (Generally Accepted Accounting Principles) and IFRS (International Financial Reporting Standards). We will also speak about the Americanocentrism problem. To finally dealing with the differences and harmonization. *Two Main Example*s* of Past Studies*: *Hofstede’s* societal dimensions and Gray’s accounting values Different Classification Researches The first one is the deductive or judgmental method. Environmental factors are identified and they are linked to national accounting practices. Then, international groupings and development patterns are proposed. The second one is the inductive or empirical approach where individual practices are analyzed; the grouping or development patterns are identified, and where the explanations are based on economic, social, political and cultural factors proposed. In the deductive approach, Mueller developed four approaches to accounting development. Macroeconomic pattern: where business accounting is tied to national economic policies (Sweden, France, Germany) Microeconomic pattern: where accounting is a branch of business economics (Holand) Independent discipline pattern: where accounting is a service function derived from business practices (US, UK) and where accounting is considered to be capable of developing its own conceptual framework from business practice. Uniform Accounting pattern: where accounting is an efficient mean of control and administration. It takes into account that culture and historical roots are very important. Hofstede define four societal dimensions: individualism versus collectivism, large versus small power distance, uncertainty avoidance: degree to which a firm is ok with ambiguity, masculinity: preference for achievement, assertiveness, material success. Now let us focus on Gray who has developed the following pairs of contrasting accounting values: Professionalism VS Statutory Control: there is a preference for individual judgment, self regulation. Uniformity VS flexibility: there is a preference for enforcement of uniform practices. Conservatism VS Optimism: there is a preference for cautious approach. Secrecy VS Transparency: there is a preference for confidentiality. There are a lot of international pressures like the growing international interdependencies and the harmonization of the regulatory framework. But also the new opportunities, joint ventures and alliances. *GAAP/*IFRS Let us start by an analysis of the GAAP (Generally Accepted Accounting Principles). Financial accounting relies on certain standards of the GAAP. Principles of GAAP derive from tradition. There are seven main principles: regularity or consistency, sincerity, permanence of methods, non compensation, prudence, continuity, and periodicity. In any report of financial statements (audit, compilation, or review), the auditor must indicate to the reader whether or not the information contained within the statements complies with GAAP. The convergence of accounting standards, that the majority of the industrialized countries support is advantageous for the companies in the Stock Exchange: they should not have to produce several financial statements and thus save important sums of money. The financial risk is reduced. The investors, for their part, can better compare and examine the financial data of companies wherever they are established. Their decision making is thus improved. This international harmonization is a process making it possible to arrive to a basic bringing together various accounting standards One big advantage can be seen when we face a merger or an acquisition. Decisions are much easier to take. However, the experience of convergence IASB/FASB shows that many years are necessary to ensure the convergence of two reference frames however based on the same Anglo-Saxon culture of the businesses. This is due primarily to an existence of an opposition between an approach by the rules in the case of FASB and an approach by the principles which follows IASB. IASB is at the center of the convergence movement. The IFRS are described like founded on principles, which means that they leave a big freedom of action to the companies about the evaluation of the accounting data. The US GAAP are described like founded on rules and they aim to regulate all the possible aspects of the presentation of the accounts. These standards thus require very detailed information on behalf of the companies. In the case of convergence between IASB and FASB, the harmonization of the IFRS and US GAAP is currently working and common solutions have already been found. That do not prevent from the divergence of several points of view, among the principal aspects to be solved one we think about the financial instruments and the presentation of the performances. Some of the differences between US GAAP and IFRS are embodied in the standards themselves. They are intentional deviations from US requirements. Americanocentrism Some countries adopted some international standards coming to replace their national standards or to supplement them. Some stock exchange places, first of all the London one, admitted companies of which accountancy is in conformity with standards IAS and more than 200 great groups (majority domiciled in Canada, in France and Switzerland) produced a second set of accounts established according to these standards. SEC even conceded at certain foreign companies the right to observe certain rules IAS as the standard relating to the table of financing (IAS 7), to currencies (IAS 21), companies (IAS 22) and inflation effects (IAS 29). Within the European Union, some harmonization efforts about accounting methods were undertaken. Those however knew the same fate than others and must still produce tangible effects. Moreover, European countries have adopted the principle of mutual recognition of the standards. In spite of the creation of an ad hoc work group in 1990, the accounting harmonization is not a priority anymore, no proposal nor declaration has been made since. It is use consider American standards as the reference. That does not imply their superiority that just reflects economic and political reality. Unless standards IAS are not accepted by the SEC, the companies which follow them do not meet the conditions to be allowed on the American stock exchange places. To be allowed, a German group like Daimler-Benz must satisfy the regulations and specifications of the Stock Exchange where its shares will be exchanged and to match the regulations imposed by the SEC, slightly amended for the foreign transmitters. SEC requires in particular that foreign companies present either their accounts in conformity with the US GAAP or a table showing together the US GAAP rules and the accounts drawn according to the accounts chart of their own country (Germany in the case of Daimler-Benz). Few companies choose the first method; nevertheless, even the second method is expensive. If the American Stock Exchange remains one of the more world significant markets, standards IAS non in conformity with the American rules will become obsolete. But if the SEC persists in its exclusive attitude, the domination of the American Stock Exchanges could be compromised. Can we solve the problem? Is harmonization the answer? Then harmonization in accounting standards shall serve many of the following benefits: Decrease in the costs of data collection Increase in the comparison of the information, Development in the capital markets, Facilitation in the fund movements Provision of competition advantage in favor of the firms Decrease in the audit costs and increase in the efficiency of the audit For multinationals, the advantages of harmonization are much more important. The impacts are cultural and social, on the employment and consumption pattern for example which are significantly influenced. The SEC made understand that any international reference moving away from philosophy and specificity of the American standards would not be acceptable. It profits from the support of Financial Accounting Standards Board (FASB), insofar as generalized acceptance of standards IAS could compromise the credibility of standards FASB. *Why do the differences persist? And w*hat is *mainly *stopping* the harmonization*? Let us take another example. In Japan, Keiretsu is a group of companies undertaken with cross participations which maintain very close relations of customer-suppliers type. Similar systems exist in Korea. The relations between these companies are not comparable with those which bind a holding and its subsidiary companies; this system is running in United Kingdom and the United States. Moreover, no economic argument could be brought to justify the regulation of the accounting standards. Why the practices differ o clearly from one country to another? We can for sure think about culture, tradition and history. Then, external environment, legal systems (Common law & Codified Roman law), taxation, the level of inflation, accidents and external influences (such as the framing of law in response to economic or politic events for example) are the main causes of international differences. Also, liabilities, consolidation, segment reporting and foreign currency translation can be big issues in international accounting. However, the economists privilege the explanations relating to factors such as the legal system and the legislation on the property rights, even if, in the final analysis, these factors themselves form part of each culture intrinsically. Conclusion While convergence and harmonization are admirable goals with a lot of benefits, that may not easily or quickly achieved. The success will not depend only on the ability of the FASB and IASB to work together, but also on the willingness of national regulators to cooperate and to avoid issuing local interpretation of IFRS. In April 2005, SEC published the road map. This is an article by then Chief Accountant discussed the possible elimination of the US GAAP reconciliation for foreign private issuers that use IFRS. This Road map laid out a series of milestones which if achieved would result in the elimination of the US GAAP reconciliation by 2009, so quite soon. It is often noted that the process of IASC standards are influenced by Anglo-American approach, which partly explains the reserve of certain countries to adopt the international accounting standards. The difference between Anglo-American philosophies and European ones can be explained by the importance attached to two essential characteristics of accountancy: reliability and relevance. To conclude, despite the existence of many convergence points, this research show several major differences between two countries supposed to follow relatively similar rules. This thus tends to catch our attention on the difficulty of international harmonization. This study seems to illustrate perfectly (unfortunately? difficulties of the international accounting harmonization. It could be interesting to carry out a reflection on other ways of making accountancies comparable in order to avoid a fundamental opposition. However, new laws gave (or will give) to companies of several countries, including France and Germany; the possibility of presenting their group accounts according to the international standards, in particular those of the IASC and USGAAP, rather than the national rules. Almost all th e companies having a world activity do it already, or will probably do it soon. BIBLIOGRAPHY †Evolution of research on international accounting harmonization : a historical and insitutional perspective â€Å", Socio-Economic Review, October 2007 Bosco T. , Corporate Accounting Information Systems Cook D. Connor L. , UK/US GAAP Comparison Wolk H. , Dodd J. , Accounting Theory, 7th edition Elliott B. and Elliott Jamie, Financial Accounting and Reporting, 8th edition Ernst & Whinney, L’Impact de la septieme directive: la consolidation des comptes en Europe, ETP, 1985 Heem G. t Aonzo P. (2003),  « La normalisation comptable internationale: ses acteurs, sa legitimite,ses enjeux  », Revue d’Economie Financiere IASC, International Accounting Standards Explained, Wiley, 2000 Ortiz E. (2005),  « GAAP choice by European companies  », European Business Review POWER Michael, La Societe de l’audit, La Decouverte, 2005 Price Waterhouse Coopers ; â€Å"IFRS 2005 divergences France /IFRS† ; Editions Francis Lefebvre Street D. L. and Gr ay S. J. et Brayant S. M. 1999),  « Acceptance and observance of International Accounting Standards  », The International Journal of Accounting â€Å"Trends in research on international accounting harmonization â€Å", The International Journal of Accounting, September 2007 Weetman P. E. , Jones A. E. , Adams C. A. and Gray S. J,  « Profit measurement and UK accounting standards: a case of increasing disharmony in relation to US GAAP and IAS’s â€Å". Websites: www. wikipedia. fr www. lesechos. fr www. focusifrs. com www. fasb. gov www. investopedia. com www. ey. com www. authorstream. com

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