Accounting-System in Switzerland essays

Accounting-System in Switzerland essays Brainstorming: Accounting of Switzerland 4 We have chosen the Switzerland for several reasons. First of all Swiss accounting is neither examined in our textbook nor is it one of our native countries. This was one of the requirements of the exercise. Then we thought that Switzerland is interesting because of its cultural background. There are four languages spoken in the Switzerland, which is enclosed by 5 neighbours (Germany, France, Italy, Liechtenstein, Austria). The Swiss adopted the language of Germany, France and Italy and that led us to the assumption that the Swiss accounting probably might be influenced by at least one or even more of its neighbours. Another reason choosing Switzerland was the well-known banking secrecy and the importance of privacy and secrecy in general. To get informations about Swiss accounting we looked at the articles in newspapers, books, magazines and the Internet. Interestingly it seemed that even the professionals wrangle with the challenges of switching the accounting system. Because Switzerland isnt a member of the European Union it was interesting to examine to which extent the EU policy in terms of accounting influences Swiss accounting. Brainstorming: Accounting of Switzerland Switzerland has only very few natural resources and a restricted surface area (~ 41 million km ², 60% of the surface is alpine area) (source: derweg.org/laender/schweiz/schweieinf.htm). Foreign trade is essential for its wealth. The total population of about 7,200,000 and - associated with that - a relatively small domestic market is another factor which forced Swiss manufacturers to look for cross border trade. They need foreign markets in order to make investment in research and development worthwhile. The constitution of Switzerland was published in 1848 and guarantees freedom of the press and settlement, religious and association liberty. Paragon for the swiss institution was the institut...

Free Essays on Till Death Do Us Part

How would you characterize Micah and Rachel’s marriage? What factors can you recognize that may contribute to the quality of their relationship in later adulthood? Although it is quite difficult to characterize a marriage that spanned over 45yrs, based on a short synopsis, Micah and Rachel’s marriage could be characterized as a â€Å"Successful† one. In short, it showed qualities of Strength, Trust/Unity, Devotion and Communication. One can begin to make some assumptions about their relationship based on the Lifespan perspective â€Å"which analyzes the change within people from conception to deathâ€Å" (Byrne, 2004, p3). One example of a normative event in life is the process of aging. If it weren’t for their age/stage, commonly termed later adulthood, Micah and Rachel would not be discussing death nor would they have been able to come to terms with the realities in dealing with death. The stroke has caused them to reevaluate the control they have over their lives. Abraham Maslow’s (1954) humanistic perspective explains that a person’s perception of self is in fact, their reality. (as cited in Byrne, 2004 ). Thus, Micah and Rachel’s goal to be well prepared for end of life issues motivated them to move forward and proceed with certain decisions. Rarely is this common amongst cohorts of younger generations. It is in dealing with Micah’s stroke, a non-normative event in their lives, are the qualities of their marriage made apparent Trust/Unity- With this, it can be assumed that the relationship has grown into a sort of team and is a prime example of their unity in their decision making. The fact that they were able to make decisions together rather than independently regarding the party, the funeral arrangements, and different ways of spending time together, shows the interdependence between the two. The use of the word ‘they’ boldly impacts the reader. Strength- the fact that they were able to make firm stands about their... Free Essays on Till Death Do Us Part Free Essays on Till Death Do Us Part How would you characterize Micah and Rachel’s marriage? What factors can you recognize that may contribute to the quality of their relationship in later adulthood? Although it is quite difficult to characterize a marriage that spanned over 45yrs, based on a short synopsis, Micah and Rachel’s marriage could be characterized as a â€Å"Successful† one. In short, it showed qualities of Strength, Trust/Unity, Devotion and Communication. One can begin to make some assumptions about their relationship based on the Lifespan perspective â€Å"which analyzes the change within people from conception to deathâ€Å" (Byrne, 2004, p3). One example of a normative event in life is the process of aging. If it weren’t for their age/stage, commonly termed later adulthood, Micah and Rachel would not be discussing death nor would they have been able to come to terms with the realities in dealing with death. The stroke has caused them to reevaluate the control they have over their lives. Abraham Maslow’s (1954) humanistic perspective explains that a person’s perception of self is in fact, their reality. (as cited in Byrne, 2004 ). Thus, Micah and Rachel’s goal to be well prepared for end of life issues motivated them to move forward and proceed with certain decisions. Rarely is this common amongst cohorts of younger generations. It is in dealing with Micah’s stroke, a non-normative event in their lives, are the qualities of their marriage made apparent Trust/Unity- With this, it can be assumed that the relationship has grown into a sort of team and is a prime example of their unity in their decision making. The fact that they were able to make decisions together rather than independently regarding the party, the funeral arrangements, and different ways of spending time together, shows the interdependence between the two. The use of the word ‘they’ boldly impacts the reader. Strength- the fact that they were able to make firm stands about their...