Tuesday, December 31, 2019
Stress Among College Students And Mental Illnesses
Stress Among College Students College Parents of America surveyed over 2,200 students at 40 randomly chosen colleges throughout the United States and have found that 85% of the students felt stressed on a daily basis while attending school. College Students and mental illnesses have always been associated with each other. A mental illness can affect a student s cognitive thinking needed for assignments, and disrupt the ability to be able to do to daily activities and functions. The top three mental illnesses according to everyday health are depression, suicide ,and stress (Iliade), all of these are associated with each other and ultimately draw one conclusion. Stress is a form of mental or emotional overload or tension, this is dueâ⬠¦show more contentâ⬠¦Aswell as do the work on time and eat right as best as possible. There hasn t been much attention toward students with stress and other associated mental illnesses in college. While in college students all have one thing in co mmon, they all have homework to do. The students learn information about what class they signed up to go for their major. Everything learned in the classes all add up to tests during the semester. Studying, memorizing, and concentration in class, to make sure information is actually being absorbed in the brain. The next step over tests are the bigger scored tests, the midterms and finals. These have a heavy weight on the grading scale, making it important to study for. These tests can make or break a studentââ¬â¢s grade in the class for passing or failing and having to retake the class. According to College Parents of America, 74% of students in college feel stress about their grades in class. A good couple of ways to tell if a student is getting stressed from finals or tests in class in general are. Frustration or irritability over little things, feeling of anxiety or panic, and fatigue or trouble sleeping, just a couple from Georgetown University. Students that donââ¬â¢t rea lize stress at first usually end up studying too much and end up burnt out. Burn outs are usually an effect over time from long term fatigue and according
Monday, December 23, 2019
Concept of Masculinity and Effects on Body Image Essay...
Interest in body image, its effects on personââ¬â¢s psychology and individualââ¬â¢s position in community, started with Paul Schilder in 1920s. Yet most literature of gender studies is consisted of works about female body image. However, with recent developments over the world, menââ¬â¢s body image has obtained more significance and has drawn more attention from psychologists, sociologists and gender scholars. To analyze this conjuncture and the reasons for it, we may firstly, introduce the concept of body image by defining it. Paul Schilder has defined the body image as ââ¬Å"the picture of our own body which we form in our mind, that is to say, the way in which the body appears to ourselvesâ⬠(as cited in Grogan, 1999, p. 14). In other words, body imageâ⬠¦show more contentâ⬠¦290). On the other hand, due to rise of the concept of masculinity, there are different types of masculinity definitions appeared alongside the main definition given above. One of the most important ones is hegemonic masculinity which defines the male body as totally natural, strong, and also the center of manââ¬â¢s cultural properties and self-esteem. In other words, ââ¬Å"man is not created. Man simply isâ⬠(Weber, 2006). Besides, with reference to Cornell, manââ¬â¢s body is the key for his social life and social success (as cited in Weber, 2006, p. 291). Nevertheless, all of these properties of hegemonic masculinity are present, in lieu of emotional affinity, self-reflection, etc. Also, Sally Robinson states that male power or success is ââ¬Å"secured by his inexpressivity, even as inexpressivity damages the male psyche and the male bodyâ⬠(as cited in Weber, 2006, p. 298). Obviously, deficiency or constraint of some humanly sentiments cause a pressure on men over thei r source of social success, namely, their body. In this essay, it will be demonstrated that hegemonic masculinity effectuates reasonable amount of pressure over men about their body image and this pressure pressure is not taken into consideration or supposed as just feminine problem in community. To fully understand the extent of pressure on men, the sources of this pressure should be determined attentively. Initially, the opposite sex, females can beShow MoreRelatedDifferences Between American Films And Hindi Films1297 Words à |à 6 PagesDifferent cultures have different concepts of masculinity. If one were to compare American films and Hindi film tropes, there would be some vast differences. For instance the American action heroes tend to treat the damsel as an item, while in Hindi films the character shows his affection openly and often times there is not a rough exterior that must be broken to see the caring man. This idea has also evolved in certain ways in the coming decade s of hindi films. It seems within Hindi film that keyRead MoreMan s Conformity : Hegemonic Masculinity1427 Words à |à 6 PagesManââ¬â¢s Conformity to Hegemonic Masculinity The notion of hegemonic masculinity has altered the field of gender studies and many academic arenas. An idea popularized by R.W. Connell, hegemonic masculinity has played an integral role in the emotional development of American men, articulating the impact that this societal construction has had on the concept of American masculinity. It is a contested topic, yet the impacts that it has in terms of sexuality, struggles for power and political leadershipRead MoreSex, Rhetoric, And The Public Monument1073 Words à |à 5 Pagestrajectory, his gaze focuses high above anyone else. His body is striking and his power pervasive. It is here that The Victory stela of Naram-Sà ®m reveals what may be the first illustration of how the image of male beauty has led to implement the male gender as the center of modern-day society. Engage The society of Agade, found in Neolithic Mesopotamia, hints at having been the birth of a new concept: idealizing and protecting the perfect male imageââ¬âan effect which perpetuates even into current day societyRead MoreFood, In Itself, Is A Social Concept, A Perception Of An1721 Words à |à 7 PagesFood, in itself, is a social concept, a perception of an idea that is constructed through cultural and social practice. Food is constructed through cultural practice, defined by its particular usage and representation among particular ethnic and cultural groups. Therefore, foodââ¬â¢s significance is much more than simply satiating hunger. Take religious restrictions on pork, for example. What reason caused Islamââ¬â¢s belief in the pig as haram, considering it is eaten by the vast majority of the world?Read MoreMacbeth, By William Shakespeare1416 Words à |à 6 PagesPolanskiââ¬â¢s 1971 film, and scrutinizes the portrayal of Masculinity. Using guns for swords and drugs for poison, the Melbourneââ¬â¢s Underground becomes a frolicking pitch for Wrightââ¬â¢s Macbeth. Daggers, illusion and battling provides a framework into the highlighted theme of masculinity. What is masculinity, and the relation of this cohesive concept to Shakespeareââ¬â¢s classic Macbeth? William Shakespeare was truly a master at idolising the masculinity of a character. Throughout Roman Polanskiââ¬â¢s 1971 versionRead MoreMedia s Influence On The Media Essay1587 Words à |à 7 PagesHollywood controls most entertainment media consumed by people all around the world. The messages and images portrayed in movies and television shows created by the large production companies affect all those who partake of the media they produce. Entertainment media can be uplifting and enjoyable, however, media normalizes damaging gender norms for men and women. Gender norms are rules believed to govern how the different sexes should look and act. People develop these behaviors by observingRead MoreGender Roles And Body Images The Minds Of Young Ladies And Men Of The Millennial Generation965 Words à |à 4 PagesPrompt #3 In todayââ¬â¢s society, concepts of gender roles and body images plague the minds of young ladies and men of the millennial generation. These are enforced by popular culture in song, video and magazines that are published. These roles and images are seen by and influence the minds of mainly young girls but not more popularly seen, young men. Magazines such as Cosmopolitan, Vogue and Sports Illustrated flaunt slim women and very muscular men with ââ¬Å"perfectâ⬠bodies and hair on their covers andRead MoreGender As A Product Of Socialisation1748 Words à |à 7 Pagesseen as ââ¬Å"the active social process that brings reproductive bodies into history, generating health consequences not as a side-effect but in the making of gender itselfâ⬠(Connell, 2012, p.1675). Her work ultimately emphasises that gender differences are formed by the expectations of society, confining the ways in which males and females should act (Connell, 2012). Connellââ¬â¢s Masculinities theory furthers this concept. She defines masculinity as a set of perceived notions and principles about the wayRead MoreThe Relationship of Metrosexuality to Media and Male Psychology4149 Words à |à 17 Pagesacknowledging their increasing attempts to adapt to the ideal appearance and image of a man. This recent trend of metrosexual males is challenging the existing concept of masculinity and the perception of society towards how men are supposed to present themselves. The spike of metrosexuality in recent times can be attributed to the fact that mass media media creates an image of what men should look like. Men are constantly shown images of an ideal type of man that society looks highly upon and this causesRead MoreTodays Unrealistic Body Expectations1311 Words à |à 5 Pagestrying to achieve that perfect body. Body image is evident in the gym, as the men are lifting weights they are frequently looking in the mirror examining every angle of their body making sure no area is lacking muscle. On the other hand, women tend to partake in the same behavior as men, showing a sense of insecurity about their own bodies, frequently making trips to the scale to keep track of their weight making sure to stay slim and fit. Society has a profound effect on many people, making them feel
Saturday, December 14, 2019
Oprah Winfreyââ¬â¢s 2008 Stanford Speech Free Essays
This speech was about three lessons that Oprah Winfrey has come across in her professional and personal life. She talked about striving to be yourself and not anyone else and how you can grasp failure and turn it around by embracing it and finding the solution, and lastly how happiness comes when you give back to others. Her first lesson was about striving to be your own self; she talked about in the beginning of her professional career when she had a job in Baltimore as a news anchor. We will write a custom essay sample on Oprah Winfreyââ¬â¢s 2008 Stanford Speech or any similar topic only for you Order Now She was constantly holding Barbara Walters as the image she wanted to be in her career and wanted to be like. So she was always trying to talk like Barbara, look like Barbara and act like Barbaraâ⬠¦ And she kept getting it wrong. She felt the need to be spontaneous and more of herself when she would read some of the headingsâ⬠¦. Especially upsetting headings with disasters involved. So she would sometimes not pre-read any of headings until she was live so it would come across more realistic. She once covered a story of a horrible fire and afterwards ran to the scene and helped the fire victims by providing blankets. She never lost her empathy. She ran into some barriers during this job that ultimately helped her find her true purpose in life. The first barrier was that her boss let her know that they did not like the way she looked, and that they wanted to give her a new name that they thought would be more ââ¬Å"friendlyâ⬠and would be remembered by the public. She refused to change her name but did try to improve her looks by getting a perm that eventually made her hair fall out. She was let go from her position as the news anchor and placed on a talk show instead. It was there on the talk show that she felt she was at home and knew she had found her purpose in her life. So here she learned that she should never try to be anyone other than herselfâ⬠¦ and that when you are doing something you are supposed to do you will feel right about it. She referred to it as feeling ââ¬Å"at homeâ⬠. Her second lesson was about embracing your failures and leaning with them instead of resisting them to find the solution. She talked about some of her failures and how she gained from them instead of being devastated. She mentioned her job loss in Baltimoreâ⬠¦ at first she was upset but it turned out to be one of the best things to have ever happened to her because out of t she would up on a television show and found her place in her future HUGE professional life. She talked about how your gut can tell you a lot. When you are doing something youââ¬â¢re supposed to be doing your gut will let you know it. When youââ¬â¢re doing something you probably shouldnââ¬â¢t be doing, your gut will also tell you. Something just wonââ¬â¢t feel right. That th ere is an inner voice inside you that you must follow and that it guides you through life. She calls is ââ¬Å"lifeââ¬â¢s whisperâ⬠. Oprah stressed that when devastation hits you, take a step back and ask ââ¬Å"what is this trying to teach me? She told the story of building a school in Africa for girls and took so much effort into making sure the building was perfect for the girls. Then she found out that one of the dorm matrons was suspected of sexually abusing the girls. She expressed how devastating this was to her and that she had to take a step back and ask herself what was the lesson here? She realized she was paying attention to all the wrong things. That she built that school from outside in, when what really mattered was the inside. She also expressed that she feels you never stop learning. She was referring to the graduates of Stanford that their education journey does not end her and that looks to the earth as a huge school never ending learning experience, and that she is still learning to this day. She went over a few quotes by her father and by BB King. Her last lesson was about giving back to others. And in order to be happy you MUST give back to others. And with that comes happiness. It gives you gratitude and makes you feel good. She also said to be a part of something bigger than yourself because life is a reciprocal exchange. She expressed that giving back is the greatest lesson of all to her. She talked about how in her career how she has given back in numerous amounts of ways and gave advice for whenever youââ¬â¢re in a mess, you help someone else get out of a messâ⬠¦ whenever you are in pain, help someone else in pain, whenever you have a loss help someone else with a lossâ⬠¦. She talked about how the founders of Stanford University lost their son and how they took their pain and sorrow and channeled it into grace and started the University and helped other people with children like their son. She told the students that whatever their career may be that they use their ability to help others and pass along greatness. She ended with a Martin Luther King, Jr. quote. Speech Analysis Oprah gained the audienceââ¬â¢s attention right away because she is a widely known influential media leader. She is the Oprah Winfrey. She started by telling the audience she had a secret and that one of the students Kirby (Gail Kingââ¬â¢s daughter) was her god daughter and gave a quick story of how she knows Kirby and how proud she was of her god daughter for graduating. This was also part of an attention getter. Oprah used good eye contact and her voice manner was very pronounced and sure of herself. She is obviously a very experienced speaker, being Oprah. She used humor throughout her speech such as saying ââ¬Å"Stanfordâ⬠with a serious tone in her voice. She kept her speech very relatable to the graduates of Stanford by talking about her professional career and all her goals she met and would occasionally talk to them specifically and give them advice about when they go out in their career how they can help, or not to give up because of failures, etc. Oprah had good body gestures and moved her arms around when talking, gave great pauses for emphasis and looked around at the audience. She did not seem to read her speech word for word, but rather just glance down at her notes and just speak freely of her own experiences. She talked a lot about her college career in the beginning of her speech which also gained attention from the graduates. O Oprahââ¬â¢s vocal tone was as always, inviting and I think that really kept the audience engages and very attentive towards her and what she was saying even though her speech was pretty long (30 min). Oprah was never repetitive and her examples were very witty and relatable. She gave each audience member two books from inspirational writers that she claimed helped her with her own life. She joked with the audience saying she wished she could have gotten everyone cars, but couldnââ¬â¢t pull it off. Oprahââ¬â¢s speech was very inspirational, impacting and I believe left a huge impression and impact on those 2008 graduatesââ¬â¢ lives. I loved the speech and am happy I watched it and picked this one to analyze. How to cite Oprah Winfreyââ¬â¢s 2008 Stanford Speech, Essay examples
Friday, December 6, 2019
Financial Analysis - Planning and Forecasting
Question: Discuss about the Financial Analysis, Planning and Forecasting. Answer: Introduction Accounting is one of the most important tasks in an organization and it plays vital role in functioning the day to day business activities of that organization. It records all the financial event of the organization, all the transaction made by the organization during a specific time period recorded by the accountant of the organization. Moreover, the information is used to prepare the essential reports of the organisation when required (Berry, 2011). The basic idea of accounting and its uses like the measurement of the income and valuation of the asset are performed on the basis of uncertainty. The accountants remain not sure of the procedures of defining income and the assessment of income is one of the most difficult problems in financial accounting theory and practices. Besides this, the asset valuation is also one of the most difficult tasks and in global corporate structure it becomes more problematic. Apart from this, the cost measurement is also difficult as costs are extreme ly contestable figure and possibly computed from the rivalries or collusion of the companies, where the other fact and figure are negligible in most of the cases (Diamond, Stice, Stice, 2000). The process of allocating revenue and expenditures is middle of the accounting period and assessment of the asset and liabilities in the end of the accounting period invokes difficult issues, that never been solved. Besides this, it is also perceived in many cases that the numbers can be changed for showing the good management. Moreover, the accountants are mostly used to justify the decisions of the management and to hide the mistakes from the management (Ebisike, 2010). In order to evaluate these events a real organization has been taken for the study and National Australian Bank is the organization, which is a listed ASX organization. Description In accounting the most difficult issue is assessment of the income and there are several different approaches has been adopted and several methods are use to assess the income. The most conventional method of the income measurement is the transactional method or operational approach to income assessment. This method detects the changes between the valuation of assets and liability for any transaction (Elliott Elliott, 2008). The transactions are mainly related to the money transactions in the form of cash, cheques and the account based transfers seems to be based on the activity carried out by the organization. These transactions add the receipt or else the payment of the cash or in other way are depicted. Furthermore, in the case of the concluding cash exchange is not ended with the third parties then the time of assessing income the equivalent incompleteness is permissible with the assistance of adjustment process (Lee, Lee, Lee, 2009). At the time the adjustment procedures initi ates the revenue as well as the costs are matched in order to derive accounting income. The activities approach to the income assessment is also an important method of assessing income. This approach varies from the former approach. In this approach the description of the activities is main rather than only reporting of the transaction. As per this approach the income generates at the time any certain activity or events takes places. Moreover, it is not a result of the certain transactions (McSweeney, 2009). Both the former method and the current method are unsuccessful to provide actual reflection of the assessment of the income in actually because of the dependency in the similar structural relationship. Other important method is the balance sheet approach. The balance sheet approach is usually known as approach of capital maintenance. It states that increment of the asset is the outcome of the income. Here, the assessment of income needs assessment of the net increment in the ass et within a specific period of time (Weismann, 2012). The net wealth can be accessed from the available data in a balance sheet. In case of the closing asset increased from the opening asset then a profit is made, alternatively when the opposite happen means the closing asset decreased from the opening asset then the a loss is incurred. And the other approach for the assessment of income is value added approach. Underneath this specific approach the income is assessed by the help of value added with the organization during a specific period of time (Pratt, 2000). As well as the similar decided by the differentiation between the value of services or outcome over the cost of the raw materials inclusive of the stores along with the essential components which are procured from outside and utilized in the process of the production. Regarding this the fraudulent of the test is seemed in this case of the bank and thereby the duplicate SMS links are provided by the bank in order to gain the information of the credit card details. The valuation of the asset is also a difficult task it is a procedure of measuring the value of a firm the item worth and asset that generates cash flow. There is several method of asset valuation such as assessing potential cash flow of the organization, cost of acquisition and the replacement cost. Besides this, asset valuation of relative along with transaction method is also important method that provides accurate valuation of the asset (Riahi-Belkaoui, 2000). Discussion The discussion on the problems of the organisation National Australian Banking depicts the challenges that are discussed as per the context of the AASB/IASB. With considering the annual report of the organisation National Australian Banking, the changes that are depicted as per the accounting standards AASB/IASB are as follows:- The organisations momentum is seemed to be reduced with the consideration of the fraudulent activities in the business. The statement provides the appropriate judgment with providing the customer dissatisfaction with disobeying the guidelines of the AASB. With the appropriate analysis is seemed to be made by the National Australian Banking for enhancement of the structures of the organisation (Dauber, 2005). It thereby also helps in constructing the values that are depicted with creating the focus for the regaining the momentum for the National Australian Banking with the provision of customer satisfaction. The out forms are depicted in the illegal and fraud activities continued by the National Australian Banking in the year 2015. The case provides the downfall of the financial market of the organisation of banking activities carried out National Australian Bank and thereby the reduction of the profit seems to be created for bank. Outdated progress plan with the advancement of technology which reduces the profitability of the organisation National Australian Banking. The renovation of the structure is one of the most critical challenges that the National Australian Banking sector It thereby creates a new operation format for the organisation with expecting the improvement of the banking sector. De-acceleration created by Old results of AASB (Horngren, 2013). The conversion of the data of AASB depicts the inversion of the capabilities and thereby the creation of non-productive inventory is depicted with focusing on the increment of the services in the organisation of National Australian Banking. Inappropriate management of portfolio with inappropriate capital allocation. It thereby provides inappropriate management of the capital portfolio and thereby the capital seems to be increased with the increment of the value of the shareholders. Inappropriate customer satisfaction (Larkin DiTommaso, 2012). The inappropriate customer satisfaction seems to be provided in the case and thereby the net financing cost of the organisation is lowered. Increment in the cost of the organisational management with the decrement of the gross profit. It signifies the overburdening of the taxes for the organisation in accordance to the infrastructural details provided. Henceforth the overall entities provide the financial review of the management that are described as challenges for the organisation. The environmental and the explanation of the management helps in providing the reviews that entitys financial performance and the financial position are related to the part of the challenge in context of the National Australian Banking. It thereby also provides the overview of the factors that are creating challenge as per measured according to the standards of AASB/IASB (McMillan, 2010). These are discussions that are made in context of the AASB standards and thereby the implementation policies are focused for the enhancement and justification. Comment With the presentation of the challenges regarding the assets and the liabilities, National Australian Banking provides representational faithfulness with using the processes of measurement in order to achieve the estimates of assets and the liabilities (Smith, Boje, Foster III, 2013). Henceforth the annual report of the National Australian Banking provides the detailed view of the estimates that are made on various transactions rather than the banking system obtained. Along with the banking business, National Australian Banking also consists of the unfaithful act that ensures to gain a sustainable competitive environment with creating appropriate trading performance by maintaining the strong returns to the shareholders (Mechelli, 2009). The performance of the National Australian Banking seems to decreasing the environment of sustainability in the competitive market and thereby the appropriate enhancement of the issues is depicted with implementing the reflection of the subsidiaries. With the implementation of IASB framework, the users of the financial statements are included that seems to be the present and the potential investors, employees, lenders, suppliers and the other trade creditors with thereby increasing the customers and their segregation. The government and the other trade agencies with the public are enlisted which represents the appropriate use of the capital resources and thereby the consideration of the public claims are processed with considering the decision-making process for the organisational claims which are made for the resources depicted. The appropriate allocation of the resources and the assets helps in the appropriate positioning of the resources with considering the viewpoint of the organisation (Moldovan, 2014). The organisational accrual accounting is considered with created the need for the allocation revenues and the expenses appropriately with considering the standards with increasing the values of the assets and the liabilities. It thereby provides the appropriate enhancement of the raised problems with implementing the accounting framework created. The above diagram provides the process for the enhancement of the problems that are identified seems to be mentioned above. It thereby also helps in considering the changes and the claims made for the resources. It thereby depicts the implementation strategy of the present era with thereby providing the potential resources plan and also the implementation of the process helps in the increment of the cash flow of the organisation National Australian Banking (Oppermann, 2009). It thereby also indicates the values with providing the management of the system. It also helps in depicting the appropriate management of the system with appropriate functioning of the financial informations. It also helps in implementing the appropriate resources regarding the enhancements of the objectives of financial statements. Therefore the governmental and the regulatory bodies are created with providing the enhancement of the system and thereby it also provides the views of the advancement implementation in keeping in view for the enhancement of corporate accounting (Schroeder, Clark, Cathey, 2011). Conclusion The problem is assessing the income of an organization is remain existing as there are several contradictions in measuring the value of the income. The transactional approach is used for the internal and external transaction (Stittle Wearing, 2008). And internal transaction takes place when conversion of the asset has been dome within the firm. Alternatively the external transaction occurred at the time of dealing with the external entities. Thus, the transfer of asset or liabilities from the firm is considered as external transaction. The valuation of income is not appropriate as the adjustments perform in order to match the balance sheet of the organization. The accrual accounting or corporate accounting require placing the revenue and costing between the accounting periods as well as compute the value of the asset and liabilities at the ending of an accounting period raises issue for the accounting and it never solved (Wild, 2005). In case of National Australian Banking, is also perceived that the liabilities and the assets of the organisation were not well defined so that the income is also varied. References Berry, L. (2011).Financial accounting demystified. New York, NY: McGraw-Hill. Diamond, M., Stice, E., Stice, J. (2000).Financial accounting. [Cincinnati, OH]: Southwestern College Pub. Ebisike, O. (2010).Real estate accounting made easy. Hoboken, N.J.: Wiley. Elliott, B. Elliott, J. (2008).Financial accounting and reporting. Harlow: Financial Times Prentice Hall. Lee, A., Lee, J., Lee, C. (2009).Financial analysis, planning forecasting. Singapore: World Scientific. McSweeney, B. (2009). The roles of financial asset market failure denial and the economic crisis: Reflections on accounting and financial theories and practices.Accounting, Organizations And Society,34(6-7), 835-848. https://dx.doi.org/10.1016/j.aos.2009.04.007 Pratt, J. (2000).Financial accounting in an economic context. Cincinnati, Ohio: South-Western College Pub. Riahi-Belkaoui, A. (2000).Accounting theory. London: Business Press. Stittle, J. Wearing, B. (2008).Financial accounting. Los Angeles: SAGE Publications. Weismann, M. (2012).Corporate crime financial fraud. Chicago, Ill.: American Bar Association, Criminal Justice Section. Wild, J. (2005).Financial accounting. Boston: McGraw-Hill/Irwin. Dauber, N. (2005).2006 auditing standards. Australia: Thomson. Horngren, C. (2013).Accounting. Frenchs Forest, N.S.W.: Pearson Australia. Larkin, R. DiTommaso, M. (2012).Wiley not-for-profit GAAP 2012. Hoboken [N.J.]: John Wiley Sons. McMillan, E. (2010).Not-for-profit accounting, tax, and reporting requirements. Hoboken, N.J.: Wiley. Mechelli, A. (2009). Accounting Harmonization and Compliance in Applying IASB Standards: An Empirical Survey about the First Time Adoption of IAS 7 by Italian Listed Groups.Accounting In Europe,6(2), 231-270. Moldovan, R. (2014). Post-Implementation Reviews for IASB and FASB Standards: A Comparison of the Process and Findings for the Operating Segments Standards.Accounting In Europe,11(1), 113-137. Oppermann, H. (2009).Accounting standards. Lansdowne: Juta. Schroeder, R., Clark, M., Cathey, J. (2011).Financial accounting theory and analysis. Hoboken, NJ: Wiley. Smith, W., Boje, D., Foster III, T. (2013). A tetranormalization intervention of the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB).Recherches En Sciences De Gestion,99(6), 65.
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