Standard Setting in Political Environment Essay Example

Standard Setting in Political Environment Paper In general, standards, especially auditing standards, have been restricted to the prescribed solution, which has generated a lot Of controversy about the absence of supporting theories and the use of an ad hoc formulating approach. The general trend, however, is to include the description and the reasoned discussion, thereby providing a concise, theoretically supported rule of action. The Public Interest Theory was implicit in our examination of standard-setting. The theory suggests that regulation is required to answer the demand of the public for correction of market failures. The theory assumes that the central authority has the best interests of the society as its objective. In other words it does its best to maximize social welfare. The regulation is a trade off between the costs involved and the benefits received by society. The Interest Group Theory takes the view that an industry operates in the situation where there are a number Of interest groups (constituencies). Development of standard setting approaches in various countries SAAB The International Accounting Standard Board (SAAB) is the independent, accounting standard-setting body of the FIRS. The SAAB was founded on April , 2001 as the successor to the International Accounting Standard Committee (SASS). It is responsible for developing FIRS and promoting the use and application of these standards. The International Financial Reporting Standard (FIRS) was incorporated as a tax-exempt organization in the US state of Delaware. We will write a custom essay sample on Standard Setting in Political Environment specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Standard Setting in Political Environment specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Standard Setting in Political Environment specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The FIRS also the parent entity of the SAAB, an independent accounting standard-setter based in London, England. The ASP has 14 Board members. They are selected as a group of experts with a mix of experience of standard-setting, preparing and using accounts, and academic work. In January 2009, they have their meeting with the Trustees of the Foundation concluded the first part of the second Constitution Review, announcing the creation of a Monitoring Board and the expansion Of the SAAB to 1 6 members and giving more consideration to the geographical composition of the SAAB. FAST Since 1 973, the Financial Accounting Standards Board (FAST) has been the designated organization in the private sector for establishing standards of financial accounting that governs the preparation of financial reports by nongovernmental entities. Those standards are officially recognized as authoritative by the Securities and Exchange Commission (SEC) and the American Institute of Certified Public Accountants. The SEC has statutory authority to establish financial accounting and reporting standards for publicly held companies under the Securities Exchange Act of 1934. Throughout its history, however, the Commissions policy has been to rely on the private sector for this function to the extent that the private sector demonstrates ability to fulfill the responsibility in the public interest. The mission of the FAST is to establish and improve standards of financial counting and reporting that foster financial reporting by nongovernmental entities that provides decision-useful information to investors and other users of financial reports. That mission is accomplished through a comprehensive and independent process that encourages broad participation, objectively considers all stakeholder views, and is subject to oversight by the Financial Accounting Foundations Board of Trustees. MASS Standard setting in Malaysia entered a new era with the Financial Reporting Act 1997 which established the Financial Reporting Foundation (FRR) and the Malaysian Accounting Standard Board (MASS) in 1997. The Financial Reporting Act 1 997 was gazette on 6 March, 1997. The FRR is established under the Financial Reporting Act 1997 (Act). The FRR comprises representation from all relevant parties in the standard setting process, including preparers, users, regulators and accountancy profession. The FRR, as a trustee body, has responsibility for the oversight of the Mamas performance, financial and funding arrangements, and as an initial source of views for the MASS on proposed standards and pronouncements. It has no erect responsibility with regard to standard setting. This responsibility rests exclusively with the MASS. The aims of the MASS are to implement an efficient, effective structure and due processes for the development of MASS Standards, a conceptual framework and other forms of authoritative guidance. Other than that, MASS also aim to pursue the development of MASS Standards, a conceptual framework and other authoritative guidance on a basis that recognizes that users of financial statements are the primary customer, so that those users are better able to make economic decisions. The MASS established a committee in May, 2002 known as the Issues Committee to replace its predecessor, Interpretation Committee. The change in name reflects the expanded scope of the committee which, in addition to dealing with interpretations of approved accounting standards, also deals with other accounting related issues where there are no existing accounting standards. The committee, hence, is responsible for reviewing accounting issues that have received or likely to receive different views in interpretation and to provide recommendations to the Board for decision. Standard setting approaches Miffs are full convergence, which are copy word by word of Firms issued by the SAAB except for the terminologies. The due process of MIFFS Framework aligns the Mamas due process timeline to that of the SAAB with the aim of putting the new or amended standards in place for adoption and application within a timely manner. This is to ensure, that the effective date of the new or amended standards will be the same as that of Firms. * Stage 1: MASS seeks public comment on Saabs draft technical pronouncements. The SAABS draft technical pronouncements include Discussion paper, Exposure Draft and Request for Views. MASS will disseminate the SAAB draft pronouncements together with an Invitation to Comment to local constituents by publishing on MASS website a Comment Online feature and sending a copy of the documents to the relevant authorities, professional bodies, accounting firms, industry related associations, and public listed companies. The due date for the public to submit comments to MASS is usually one month before Saabs comment deadline so as to allow MASS Working Group and the Board a reasonable time to consider the comments received before making a submission to the SASS. In addition, public forums ay be organized if these SAAB draft pronouncements represent major change or shift from current practice. * Stage 2: Deliberation at the Working Group level on Saabs draft pronouncements The Saabs draft pronouncements will be deliberated in WAG meetings and to provide comment / recommendation to the issues raised in the draft pronouncements for the Boards consideration. The WAG will also consider public comments received and their recommendations on those comments for the Boards consideration. Stage 3: Deliberation at the MASS (the Board). The public comments received, Working Groups comments and commendations will be tabled at the Board for deliberation and consideration. During the discussion, the Board will consider all comments received and thereafter, a comment letter to the SAAB will be prepared and submitted to SAAB accordingly. * Stage 4: Issuance of Standard by SAAB. Following publication of the final standard by the ASP (FIRS), the Working Group w ill deliberate on the changes made, if any, from the draft pronouncements. Thereafter, the Working Groups views or recommendation, including possible issues/ implications, if any, of the FIRS will be presented to he MASS for consideration. * Stage 5: Issuance of standard by MASS. After due deliberation by the Board, copy of the MIFFS (word-for-word with Firms) would be presented to the FRR members for their comments before it being issued as approved accounting standards in Malaysia. Ethics of standard setting It is likely that if there was no regulation, markets would cease to work. Have two motivations, there are the external motivation the enforcement approach, a regulator, and the internal motivation -? the people will want to keep their promises and honor contracts. The more ethically that people behave, the greater reduction there would be in required regulation. One way to look at it would be, for example, if all professionals acted in their own self- interest, ignoring the clients recognition, in due course clients would become very suspicious. Regulations would grow and professionals would be very carefully looked into. However, if professionals can be trusted to act in a trustworthy way, then it could be a win-win situation. It goes beyond adopting a code of ethics. Professionals would have to act professionally towards the client. Professionals must become transparent in their actions so clients will eave full trust in their actions. Certainly professionals have self-interest and this must be taken into account. As some regulation would be required, what about standard setting from an ethical point of view. When accountants are dealing with clients there is very likely an imbalance of accounting knowledge between the two but accountants should not impose their own values on the client. Issues involved in standard setting The standard setting bodies have an ethical issue because the standards set for clients, those who manage the companies, have a third dimension, as the angers interests often conflict with those of the public. Our case is the investing public, the third party. Now investors needs are well served by good disclosure of material. But we have seen in our previous modules that standards that are beneficial to the investor often impose burdens on the managers, volatility. Whose interests should the regulator serve. Dusks ; Dusks, stated the accountant and the regulator can easily reconcile the obligations by acting with integrity. In the long-run the interests of the public and the investor merge. The answer comes across clearly in Dusks amp; Dusks. They argue that the profession has an obligation to look out for the best interests of the client, avoiding the temptation to take advantage of the client; this quotation implies the public interest theory. It is important to consider the debate between what is termed rules-based and principle based accounting standards. It is important to consider the debate between what is termed rules-based and principalities accounting standards. Considering Enrons actions they were strictly based on rules actions Of GAP. They were not based on principles There is a difference. Rules attempt to put down detailed directions to be followed, and it is difficult to cover all situations. The Principle indicates the intent we have in mind and the course we follow. It is putting into effect the real ethics we wish to pursue. Accounting issue in Islamic Financial Institution Accounting standards are developed in various parts of the world and are predominantly developed based on the environment of local jurisdiction and typically the behavior of the large and most often multinational corporations would be subjected to these standards. MASS has also appointed a Working Group to develop a framework of accounting concepts based on the Sharis principles to assist the Board in developing financial accounting and reporting standards for the recognition, measurement and disclosure of transactions based on Sharis principles which would facilitate the development of the Islamic Capital Market. The main characteristics that influenced the environment of an Islamic bank in the Sharis and this has to be central in the development of accounting standards for Islamic banks, which was not part of the consideration of the international standard setter. There are major preferences between Islamic banks and Conventional banks that impose difficulties for Islamic banks to comply with standards not actually meant for them. Appropriate mechanism to track the risks and rewards other than a financial reporting system, which Islamic financial institution were deprived of prior to OAF. Foundation of setting standards for Islamic financial institution is on the basis of filling in a vacuum that conventional standards have left void. OAF did not reject existing GAP standards except in cases where such principles conflict with Shari ah principles. It is clearly stated in Falls Statement of Objectives that it is natural that there should be differences between objectives of other bank and objectives of Islamic bank. The kinds of issues addressed by PAYOFF Standards. Us absence over form The framework of accounting standards by SIS and other generally accepted accounting standards require that the accounting information is presented according to the substance and economic reality and not merely the legal form. Requiring and entity that enjoys a greater of economic benefits of an asset to report the asset in their balance sheet appeared in a leasing contract in consistent with this postulate.

Why.to Essay Writing Sample

Why.to Essay Writing SampleSample essays are important for students who plan to apply to Why.to.attend.event. Why.to is an online education and job listing service that offer employment opportunities in many different fields. When applying to Why.to.attend.event, you will be required to complete a resume that is submitted in conjunction with your application. This is your opportunity to craft an essay to prove why you are the best person for the job.An event will require an essay to prove why the employer should hire you. The purpose of the sample essay is to demonstrate your ability to research, organize, and construct a persuasive argument based on several reliable sources that will persuade an employer to hire you for the position. You will want to create a clear, concise, and well written essay that will not only convince the hiring manager, but will also provide enough information to convince a potential employer to take you on as an employee.Make sure that the resource material s you choose are from credible sources and are unbiased. For example, you should not use something that was written by someone who does not represent their views or opinion. You will want to cite sources that support your opinions, but should also provide accurate and reliable information for your audience. Your resource materials should be up to date and contain all of the data necessary to reach a logical conclusion, while presenting it in a non-confrontational manner.Do not use any word that readers would not have been able to understand without looking it up in a dictionary. You should also avoid slang and make certain that the writing is completely grammatically correct. Students often become frustrated with the first draft of an essay, because they have learned to rely on grammar and spelling while completing an assignment. If you find that you are struggling, make a few minor changes to your essay or write the essay over until you feel comfortable with it.Remember that the le ngth of your essay should be determined by the length of the assignment and the student's ability to write. If you are working with a deadline, make sure that you write as much as possible on your allotted time frame. Consider making copies of your essay so that you can use them at your convenience.Organize your ideas and organize your facts. Take your time when writing, as it will take some time to assemble your essay. Include each and every source that you can that provides information that supports your points of view. Be careful to verify that all of the information in your resource materials is true and to cite any citations appropriately. To help students with this task, print out sample resume samples so that you have one resource document for each resource that you use.Ensure that you proofread each section thoroughly. If you find errors, do not waste any more time and fix the errors. Print out a copy of your work and make a note of any mistakes so that you can correct them. It is extremely important that you present your essay accurately and logically.Finally, submit your essay and be prepared to discuss your reasons for being hired in a one-on-one interview. Students who show their writing skills and analysis will receive a substantial bonus for their efforts.

Free Essays on My Worst Moment

â€Å"Penthouse† on the cover. Right then and there, a light bulb seemed to turn on in my head. I was sure I had a great idea to finally reach my pinnacle goal of popularity. I rationalized that if my cousin had these nude magazines and he was hip, then maybe I too would gain respect from my classmates. That night I ripped out two pages of this so-called â€Å"Penthouse† magazine. When I got home, I could hardly sleep due to all of the anticipation regarding my plan for acceptance. The next day I brought the magazine pages to school, and immediately showed my best friend during recess. To my disappointment, he was shocked and appalled. He screamed, â€Å"Oh my goodness, those are boobies and I’m going to tell on you to Mrs. Hanson.†... Free Essays on My Worst Moment Free Essays on My Worst Moment Have you ever had an extraordinary idea with the potential to deliver great results, but fail miserably? As a kid, who wouldn’t want to be the most popular person in the class? Being popular was a great ambition of mine. I thought I had a magic formula for popularity, but the plan reversed on me and turned into a disaster. I thrived for attention as an adolescent. In the third grade, I was very gullible and naà ¯ve. My personal goal was to be adored by my fellow peers. I was clueless as to how to become â€Å"cool.† My mom would dress me for school, and I could not stay up past seven o’clock. My last hope and inspiration was my older cousin. During this challenging period, my older cousin was the â€Å"hippest cat in town.† He owned all the latest toys; he really didn’t have a set bedtime; and best of all he was a ladies man. This envious attitude I had towards him led me to mimic everything that he did. One Sunday night, I decided to visit my cousin. When I arrived, my aunt told me that he had gone out with some girls. So I decided to just snoop around his room. To my surprise, I found a stack of unusual magazines hidden underneath his bed. The magazines had the words â€Å"Penthouse† on the cover. Right then and there, a light bulb seemed to turn on in my head. I was sure I had a great idea to finally reach my pinnacle goal of popularity. I rationalized that if my cousin had these nude magazines and he was hip, then maybe I too would gain respect from my classmates. That night I ripped out two pages of this so-called â€Å"Penthouse† magazine. When I got home, I could hardly sleep due to all of the anticipation regarding my plan for acceptance. The next day I brought the magazine pages to school, and immediately showed my best friend during recess. To my disappointment, he was shocked and appalled. He screamed, â€Å"Oh my goodness, those are boobies and I’m going to tell on you to Mrs. Hanson.†...

Venezuela’s Declaration of Independence in 1810

Venezuela’s Declaration of Independence in 1810 The republic of Venezuela celebrates its independence from Spain on two different dates: April 19, when an initial declaration of semi-independence from Spain was signed in 1810, and July 5, when a more definitive break was signed in 1811. April 19 is known as â€Å"Firma Acta de la Independencia† or â€Å"Signing of the Act of Independence.† Napoleon Invades Spain The first years of the nineteenth century were turbulent ones in Europe, particularly in Spain. In 1808, Napoleon Bonaparte invaded Spain and put his brother Joseph on the throne, throwing Spain and its colonies into chaos. Many Spanish colonies, still loyal to the deposed King Ferdinand, did not know how to react to the new ruler. Some cities and regions opted for a limited independence: they would take care of their own affairs until such time as Ferdinand was restored. Venezuela: Ready for Independence Venezuela was ripe for Independence long before other South American regions. Venezuelan Patriot Francisco de Miranda, a former general in the French Revolution, led a failed attempt to start a revolution in Venezuela in 1806, but many approved of his actions. Young firebrand leaders like Simà ³n Bolà ­var and Josà © Fà ©lix Ribas were actively speaking of making a clean break from Spain. The example of the American Revolution was fresh in the minds of these young patriots, who wanted freedom and their own republic. Napoleonic Spain and the Colonies In January of 1809, a representative of the Joseph Bonaparte government arrived in Caracas and demanded that taxes continue to be paid and that the colony recognize Joseph as their monarch. Caracas, predictably, exploded: people took to the streets declaring loyalty to Ferdinand. A ruling junta was proclaimed and Juan de Las Casas, the Captain-General of Venezuela, was deposed. When news reached Caracas that a loyalist Spanish government had been set up in Seville in defiance of Napoleon, things cooled down for a while and Las Casas was able to re-establish control. April 19, 1810 On April 17, 1810, however, news reached Caracas that the government loyal to Ferdinand had been crushed by Napoleon. The city erupted into chaos once more. Patriots who favored full independence and royalists loyal to Ferdinand could agree on one thing: they would not tolerate French rule. On April 19, Creole patriots confronted the new Captain-General Vicente Emparn and demanded self-rule. Emparn was stripped of authority and sent back to Spain. Josà © Fà ©lix Ribas, a wealthy young patriot, rode through Caracas, exhorting Creole leaders to come to the meeting taking place in the council chambers. Provisional Independence The elite of Caracas agreed on a provisional independence from Spain: they were rebelling against Joseph Bonaparte, not the Spanish crown, and would mind their own affairs until Ferdinand VII was restored. Still, they made some quick decisions: they outlawed slavery, exempted Indians from paying tribute, reduced or removed trade barriers, and decided to send envoys to the United States and Britain. Wealthy young nobleman Simà ³n Bolà ­var financed the mission to London. Legacy of the April 19 Movement The result of the Act of Independence was immediate. All over Venezuela, cities and towns decided either to follow Caracas lead or not: many cities chose to remain under Spanish rule. This led to fighting and a de facto Civil War in Venezuela. A Congress was called in early 1811 to solve the bitter fighting among Venezuelans. Although it was nominally loyal to Ferdinand - the official name of the ruling junta was Junta of conservation of the rights of Ferdinand VII - the government of Caracas was, in fact, quite independent. It refused to recognize the Spanish shadow government that was loyal to Ferdinand, and many Spanish officers, bureaucrats, and judges were sent back to Spain along with Emparn. Meanwhile, exiled patriot leader Francisco de Miranda returned, and young radicals such as Simà ³n Bolà ­var, who favored unconditional independence, gained influence. On July 5, 1811, the ruling junta voted in favor of complete Independence from Spain - their self-rule was no longer dependent on the state of the Spanish king. Thus was born the ​First Venezuelan Republic, doomed to die in 1812 after a disastrous earthquake and relentless military pressure from royalist forces. The April 19 pronouncement was not the first of its kind in Latin America: the city of Quito had made a similar pronouncement in August of 1809. Still, the independence of Caracas had much longer lasting effects than that of Quito, which was quickly put down. It allowed the return of the charismatic Francisco de Miranda, vaulted Simà ³n Bolà ­var, Josà © Fà ©lix Ribas and other patriot leaders to fame, and set the stage for the true independence that followed. It also inadvertently caused the death of Simà ³n Bolà ­vars brother Juan Vicente, who died in a shipwreck while returning from a diplomatic mission to the USA in 1811. Sources: Harvey, Robert. Liberators: Latin Americas Struggle for Independence Woodstock: The Overlook Press, 2000. Lynch, John. The Spanish American Revolutions 1808-1826 New York: W. W. Norton Company, 1986. Lynch, John. Simon Bolivar: A Life. New Haven and London: Yale University Press, 2006.

Thomas Jefferson, Alexander Hamilton, and Andrew Jackson Essay

Thomas Jefferson, Alexander Hamilton, and Andrew Jackson - Essay Example presidents Thomas Jefferson and Alexander Hamilton, since the time the Constitution was drafted. Jefferson is well known to advocate governance of the country by common people whereas Hamilton believed in the ‘rule of the few’ or that the country be run by the elite who he argued could be trusted for being selfless as opposed to the greedy brutish trait of the common ones (Trey, 2009). In a way, this had extended to their positions regarding the issue of government centralization wherein while the Federalist Hamilton expressed belief in a strong central government, Democratic-Republican Jefferson perceived weakness in it yet imagined strength and solidarity in public control at its height. By the time certain economic decisions and policies were deliberated upon, taking foreign affairs to account, these revolutionary U.S. leaders further acquired opposing perspectives on addressing how the national debt should be managed. According to Hamilton, national debt ought to be kept permanent for the sake of a healthy economy for the nation and that such debt must be paid off by the government to the party in current possession of the certificate at the time. On the other hand, Jefferson contradicted the permanence to national debt and asserted that it should be the original bearer of the certificate who must get paid off, knowing that this would be advantageous to the common citizens. However, the following enactment approved the proposition made by Hamilton instead and the affluent became even wealthier, having purchased the certificate from their common counterparts (Trey). Similarly, the two greatly differed in terms of financial principles concerning the U.S. Bank. To Hamilton, the federal bank would help the Constitution to take in relevant effect as the country progressed in terms of debt settlements. Most merchants from the north highly complied to this view for their benefit but the ordinary people of the south and several others were unable to fi nd worth in a centralized bank especially for the case of the farmers. Thus, Jefferson earned their favor by supporting the philosophy that incorporation of a central bank is beyond sensible necessity. As another president who committed himself to being a ‘common man’ or man of the people, Andrew Jackson established policies for which his leadership received either revering loyalty of the mass or reviling hostility of those who could not take their intended advantage of his principles and relation. Such treatment of his regime may be attributed to policies where drawn for particular aspects as the spoils system, the nullification, the removal of Indians, and the ‘Bank War’. While Jacksonian democracy emerged to promote the rule of the ‘mass’ and the ‘common’ of America, the policies that substantiated Jackson’s regime and their impact apparently became the chief determinants that aid in the assessment of his presidency and t he truth of its underlying ethics. The crisis on nullification which became a sensationalized conflict in South Carolina is one of the areas through which his policy on tariffs may be evaluated. For Jackson, modest decisions in favor of tariffs are necessary to ensure national security and the stable production of commodities. This would also establish better commercial relations with European manufacturers, to be able to adjust revenue to the level that paid the nation’s debt. Jackson himself was against the philosophy of nullification, seeing how this had every tendency of dissolving the Union and violating the rule of majority. The tariffs imposed upon taxes on imported goods in the early 1930s, however, anguished the leaders and people of the state of South Carolina. Imposition of tariffs was treated with

International trade Term Paper Example | Topics and Well Written Essays - 1500 words

International trade - Term Paper Example In precise, changing trends of international trade has further been quite notably affecting global relationship patterns between nations in the political, social as well as economic aspects. Fundamentally, the international trade patterns also influence the global economic structure by means of demand and supply functions of various commodities. In precise, international trade is also defined as the process of exchanging capital through trading with products and services across the overseas countries (Grimwade 3). Emphasizing the modern trend in the international trade, the report intends to demonstrate a preliminary analysis regarding the influence of international trade relations amid United Kingdom (UK) and Canada during the post economic recession of 2009-2011. In this regard, the report would focus on critically assessing the import and export trade practices associated by companies from these two nations, to further note the impact of international trade on Canada. 2. ... tion to the trade practices over the current years, it can be viewed that UK is the second-biggest recipient along with third imperative source of Canada. During this period, the trade practice of Canada with the UK was significantly valued US$86.8 billion concerning the country’s different inward and outward trade activities. Moreover, the direct trade investment of Canada with the UK can also be apparently noted as 7.3% of annual growth rate during the years 2007-2012 (Tremblay 2). With respect to its trade relation with Canada, the UK can be considered as one of the largest and prominent trade partners for the Canadian corporations in comparison to other different overseas countries. However, the country had also faced significant challenges due to the various influencing factors including trade regulations, economic instability along with barriers in the deregulatory guidelines that had ultimately lessened the potentialities of Canada while performing trade with the UK. In this concern, the country has faced a decline of 7% in export trade activities with the UK. Correspondingly, the annual import activities of Canada with the UK had also fallen by 16% as compared to the year 2008 (Holden 2). 3. Characterising of the Trade between Canada and UK In relation to the increasing competition in the global trade environment, the outward and inward investment portfolios significantly define the continuous development of the Canadian trade with the global countries. According to the recent statistical scenario, it has been witnessed that the country has been experiencing a rapid growth in terms of annual direct investment (inward and outward) as compared to the other global nations (Zhou 49). Canada’s major global trading partners in terms of export and import practices

Essay --

â€Å"Different Shades of Achilles Character† ​This paper is based on a great poem named â€Å"The Iliad†. This poem has various difficulties for the readers and based on many characters. In fact this poem covers many different themes such as interaction between fate and free will, pride, pursuit of glory and glory of battle and horror of war are the key themes that covers by the author. These themes are very difficult and complicated for the reader who read this poem first time. The key and main character of this poem is Achilles; we can say that he is the hero of this poem (Russell Selva 18.92-4) ​Achilles is a child and portrayed by the author as a resentful, proud and insignificant character. The character of Achilles provides to exhibit heroic qualities even in today society. When his one of the best and most loyal friend Patroclus dies, we can see a sudden change in Achilles character drastically. In fact he tackles with a very drastic horror of death, so he puts his all immature ways to fulfill duty to his friend, competitors and his principles. In a way we can say that the character of Achilles is an analogy for the evaluation from youth to maturity level of life (â€Å"N.S. Gill’s Ancient Classical History†). ​In fact Achilles possesses his character as a superhuman and strengthen person of this world with close relationship with the gods. Achilles has the marks of great warrior and shows by his personality in the mightiest man in the Achaean army. The depth of his character flaws in very consistent manners which has hampered the ability to act with nobility and integrity of Achilles throughout the poem. In fact he has no idea and no strength to control his pride that flow up with that pride is injured. This attribute of this poem leave... ... his youthful brashness mercilessly insults Agamemnon in the same book of this author. Because the refusal is to let him go his anger and concern for his own future and also very helpful to indicate a more adolescent or young adult viewpoint while his childless. When prime comes to retrieve the Hector Achilles treats him respectful manners. He is finally seen to the heart of his fury and pointless and distractive individual. He shows that who he treats his enemies with respect and courtesy because they are human as well and he also treat them as a loyal and good human. In this whole poem the progress of Achilles character can be seeing very easily from child to an adult. He is the spiteful rage in the beginning to the compassionate respect in the end of epic, so Achilles development mirrors of a stereotypical human from childhood the level of maturity (Homer, 13-16).