How to write a plan for an essay
Topics For An Expository Essay
Thursday, August 27, 2020
Chinese Manga
Morals in Information Technology - Essay Example Protection in the working environment is an ethical issue that straightforwardly influences the representatives and the business. The issue experiences support in an association in light of the fact that different individuals in the association esteem data put away in their processing gadgets (Reynolds, 2014). At the point when a representative works in a specific association, the individual in question obtains different organization resources for example a PC. In as much as the business depends the worker with the specific sort of figuring hardware, it doesn't ensure total access to the framework by the business. That is the explanation with regards to why greater part of the associations demands that different workers defend their private data and records in scrambled or secret word secured drives or envelopes. Security works from a wide scope of issues. The main issue of security happens when there is the checking of the employeeââ¬â¢s web exercises and the email use. Larger part of the enterprises and associations are receiving a strategy where worker exercises followed through a log document. The primary point of the specific action is to test the employeesââ¬â¢ faithfulness to the organization or firm that has utilized them (Reynolds, 2014). In any case, the specific situation for the most part experiences treatment portrayed by numbness and different information that is close to home to the representative gets uncovered. The specific movement subsequently falls under break representative classification and security. A few cases can constrain a specific organization to lead such an action. The inquiry on whether it is correct or wrong for an organization to invade the individual information put away on PCs at work places stays a major test. The thought process of the quest for what records and reports looked gives a decent gauge to the conduction of such a movement. Be that as it may, for the proficient conduction of the specific procedure, proprietors of the specific PC frameworks experience sharpening of the activity (Reynolds, 2014). Different right standards or structures
Saturday, August 22, 2020
Evelyn Hooker Essay Example | Topics and Well Written Essays - 500 words
Evelyn Hooker - Essay Example was that gays and lesbians are basically maladjusted people who need the assistance of society to be re-coordinated and to have typical lives like a great many people. Her own and expert life was impacted to a major degree by her tutor with name of Prof. Karl Muenzinger who urged her to seek after further examinations on behaviorism, specifically the sub-subject of homosexuality. Her enthusiasm for this specific subject was because of her warming up to one of her understudies (name was Mr. Sam From) who was gay and moved her to contemplate him and different gay people to discredit regularly held ideas. Her different examinations invalidated gay people as socially maladjusted individuals; her investigations as a result demonstrated this gathering to be composed socially the same as everybody. Her examinations were utilized by the gay rights development to advance their own supports. Her own life beginning from her secondary school years, through school, to the experts program and in the end, the doctorate program impacted her examination work since she saw all these as an approach to escape destitution and the drudgery of house work. She was very fortunate to be familiar with educators who urged her to accomplish historic research work yet by her own affirmation, she did the examination increasingly to clear something up and sympathy. Her unknown association for a time of study in Europe gave her important bits of knowledge to the occasions occurring there around then, explicitly the mistreatment of the Jewish individuals on account of Hitler and Nazi Germany. She further headed out to Russia at around this time likewise and witnesses for herself and through direct experience social treacheries, for example, the widespread and plain victimization certain ethnic minorities. This gave her catalyst to concentrate her investigations on clinical brain research which brought forth her practically select focus on the investigation of homosexuality where this gathering of individuals are victimized as degenerates. A defining moment in her vocation
Friday, August 21, 2020
Blog Archive mbaMission Consultant Spotlight Kate Richardson
Blog Archive mbaMission Consultant Spotlight Kate Richardson At mbaMission, our consultants are more than just graduates of the worldâs top MBA programsâ"we are also expert communicators who possess an unparalleled knowledge of the admissions process. Each week, we highlight one member of our team who has committed his/her professional life to helping you get into business school. Kate Richardson earned her MBA from the University of Chicagoâs Booth School of Business and her BS in psychology from the University of Illinois. After completing her MBA, Kate worked for several years in management consulting at Axiom Consulting Partners, a boutique strategy execution firm. Her work at Axiom focused on ensuring that clients had the right organization and talent in place to execute their business strategies. As a principal with the firm, she also co-managed its recruiting program, including hiring MBA interns, and mentored entry-level consultants. While at Chicago Booth, Kate was actively involved in the Business Solutions Group and the Deanâs Student Admissions Committee and was also an Admissions Fellow, reading applications and conducting on-campus interviews. She has remained involved in the Chicago Booth community since graduating by serving as communications chair for the Booth Alumni Club of DC and as an alumni admissions interviewer. Before attending bus iness school, she worked in human resources for Pepco Energy Services and KPMG. Kateâs passion for identifying and developing future business leaders is central to her work at mbaMission. Originally from the Chicago area and having spent most of her professional career in Washington, DC, Kate now lives in Columbia, South Carolina. Quick Facts: Received MBA from: University of Chicagoâs Booth School of Business Undergraduate field of study: Psychology Fields worked in before mbaMission: Management consulting, MBA admissions, recruiting, human resources, professional services (Big Four) Working style: Dedicated, direct, efficient, practical, thorough, supportive Five things Kate wants her clients to know about her: I successfully switched careers post-MBA to strategy consulting. I am very organized and will push clients to stay on track. I love helping clients become more self-aware about their goals, values, strengths, and weaknesses. I am an experienced recruiter of MBA talentâ"resume reviewer, interviewer, and career adviser. I worked as a paid member of Chicago Boothâs admissions team, reviewing applications and interviewing candidates. What clients are saying about Kate: âI am 100% convinced that I would not have had the same successes in being admitted to top business schools if I hadnât worked with Kate on every application. Iâve already recommended Kate to friends of mine going through the business school application process right now. Kate is such a gem for anyone applying to business school, and it was truly a pleasure to work with her.â â"Yale SOM Admit (via GMAT Club) âIâm extremely pleased with how the entire MBA application process went and how Kate helped me every step of the way, and Iâm happy to recommend her MBA consultancy services to anyone who might be thinking of applying in the near future.â â"UCLA Anderson Admit (via GMAT Club) âI worked with Kate Richardson on an hourly consulting basis for my business school applications. I was initially apprehensive about utilizing an admissions consultant because I thought I knew the story I wanted to tell and had many friends who recently applied to top schools. That said, I am extremely glad that I decided to work with Kate and am sure that my application process was smoother and more successful with her help. The expertise, guidance and support she provided were invaluable throughout my application process; I now have Kate to thank for being accepted at Wharton and HBS!â â"Harvard Business School, Wharton Admit (via GMAT Club) Read more of Kateâs testimonials. Watch Kateâs video: Do you want to speak with Kate about your business school prospects? Sign up for a free 30-minute consultation here. Share ThisTweet mbaMission Consultant Spotlight Blog Archive mbaMission Consultant Spotlight Kate Richardson At mbaMission, our consultants are more than just graduates of the worldâs top MBA programsâ"we are also expert communicators who possess an unparalleled knowledge of the business school admissions process. Each week, we highlight one member of our team who has committed his/her professional life to helping you get into business school. Kate Richardson earned her MBA from the University of Chicagoâs Booth School of Business and has a BS in psychology from the University of Illinois. After earning her MBA, Kate worked for several years in management consulting at Axiom Consulting Partners, a boutique strategy execution firm. Kateâs work at Axiom focused on ensuring that clients had the right organization and talent in place to execute their business strategies. As a principal with the firm, she also co-managed its recruiting program, including hiring MBA interns, and mentored entry-level consultants. While at Chicago Booth, Kate was actively involved in the Business Solutions Group and the Deanâs Student Admissions Committee and was also an Admissions Fellow, reading applications and conducting on-campus interviews. Kate has remained involved in the Chicago Booth community since graduating by serving as communications chair for the Booth Alumni Club of DC and as an alumni admissions interviewer. Before attendin g business school, Kate worked in human resources for Pepco Energy Services and KPMG. Kate brings a passion for identifying and developing future business leaders to her work at mbaMission. Originally from the Chicago area and having spent most of her professional career in Washington, DC, Kate now lives in Columbia, South Carolina. Quick Facts Received MBA from: University of Chicagoâs Booth School of Business Undergraduate field of study: Psychology Fields worked in before mbaMission: Management Consulting, MBA Admissions, Recruiting, Human Resources, Professional Services (Big Four) Working style: Dedicated, direct, efficient, practical, thorough, supportive Hometown: Chicago, Illinois (now lives in Columbia, South Carolina) Five things you want your clients to know about you: 1. Successfully switched careers post-MBA to Strategy Consulting 2. Very organized and will push clients to stay on track 3. Loves helping clients become more self-aware about their goals, values, strengths, and weaknesses 4. Experienced recruiter of MBA talentâ"resume reviewer, interviewer, and career adviser 5. Worked as a paid member of Booths admissions team, reviewing applications and interviewing candidates What Past Clients are Saying âI really enjoyed talking to Kate. She was extremely candid and gave honest feedback without trying to push for paid services (which most other consultants do and it is a big dealbreaker.) She went well beyond the stipulated time (i goofed up with the timezone conversions:() MBAMission is doing a great job with its consultants, guides and workshops. In case I chose to hire the services of a consulting firm, MBAMission will be the go to place :) Cheers!â â" B-School Applicant âKate was FANTASTIC. Honestly, she really put everything into perspective for me. She was both encouraging and realistic.â â"B-School Applicant âI enjoyed my conversation with Kate. I was a bit nervous, but she surpassed my expectations. Kate provided me with meaningful insight and clear information on mbaMission. Iâm happy I got to speak with Kate!â â"B-School Applicant See more testimonials for Kate Richardson Watch Kates Video Want a free consultation with Kate? Sign up here. Share ThisTweet mbaMission Consultant Spotlight
Monday, May 25, 2020
What is Organizational Culture Explain both how the...
When we hear the word culture , what appear on our minds are traditions, which have lived and been practiced through the generations of a certain race, tribe or people, for examples, top-spinning and traditional wedding for the Malays. In the following paragraphs, I will be explaining what organizational culture actually is, as applied to the organizations nowadays. According to R.W. Griffin, in his book Management, he defines organizational culture as a broad form of culture, which comprises of a set of values, beliefs, behaviours, customs, and attitudes that help the members of the organization understand what it stands for, how it does things, and what it considers important. If we go back to our earlier interpretation of culture,â⬠¦show more contentâ⬠¦Consider this example of the English national football team. During the European 2000 tournament, the England team played badly and was actually dumped out in the first round. Not long after that, the manager, who was an English, gave up his post, and the English Football Association later appointed a Swedish, a foreigner, to fill in the vacancy. Sven Goran Erikkson, the new manager, is very well-known, and has been a manager in a number of clubs all around Europe with excellent success records. With his knowledge and experience, he has instilled a new dimension of European flavour into the national team, especially in terms of dieting methods, training and tactics. His winning mentality has so far been absorbed by the players, and this is shown by the turn of fortune the team have been experiencing since then. Although a football team is not a typical organization as we discussed in this entire essay, it shows that a change in culture brought by an outsider signifies it similarity with, say for example, when a new outside CEO is appointed within the organization, and how important the resulting effects could be. Similar to the point above, but in an altogether different perspective, an organizational culture could also surface through mergers and acquisitions. Such co-operating and takeover activities are quite commonplace nowadays, where competition keeps especially large businesses to stay ahead, and at the same time act as a cost-cutting measure. For example,Show MoreRelatedWhat is an organizational culture? Explain both how the culture of an organization might evolve and why an understanding of organizational culture is important?1577 Words à |à 7 PagesA culture is a pattern of assumptions and beliefs deeply held in common by members of an organization (Schein, 1985). Culture comprised of assumptions, values, norms and tangible signs such as artifacts of organization members, slogans, logos and observable behaviors. It is difficult to express culture distinctly but you can tell the culture of an organization by looking at the member s clothes, the arrangement of the furniture and how they communicate with each other. Different organization hasRead MoreOrganizational Culture And Workplace Norms898 Words à |à 4 Pages Organizational culture defined as a distinct set of workplace, traditions, values, and practices, frequently shape how people behave in their current workplace. Three sources of organizational culture that influence how people behave are known as workplace values, workplace norms, and workplace artifacts. Understanding organizational culture changes how people act in the public workplace. People would behave around coworkers, and supervisors. The interpersonal communication used to talk to the personRead MoreThe Extinction Of The Wi ld, Endangered Species1551 Words à |à 7 Pagesfrom the nature or from humans. Could this happen in organizations that go through an organizational change? Surely, innovation and change are constant in organizations around the world due to the rapid advancement of the technology and business in general. Unfortunately, employees donââ¬â¢t usually adapt fast enough in response to an upcoming change or reorganization. Truly, as mentioned by Steve Jobs, ââ¬Å"Technology alone is nothing. What is important is that we have faith in people, that we are basicallyRead MoreDb Forum 11684 Words à |à 7 PagesPatricia A. Springer Liberty University Organizational Design and Structure BUSI610 Dr. Johnny Maddox August 19, 2013 Module/Week 1 Discussion Board Q: Why is shared information so important in a learning organization in comparison to an efficient performance organization? A: Whenever you share information it promotes collaboration and communication between specific groups. It helps identify problems and solve particular issues within an organization. Sharing information, keeps the linesRead MoreOrganization Behavior Analysis2131 Words à |à 9 Pages Organizational Behavior Analysis Andrea D. Davis Business 610 June 02, 2013 Dr. Cheryl Moore Abstract This paper explorers the organizational behavior for type of culture, modes of communication, nature of authority, motivational techniques, areas of EQ incorporated, the components of a virtual organization embraced and how the organization embraces new paradigms such as teleworking and virtual offices within The Internal Revenue Service. Managers in organizations engage in a variety of activitiesRead MoreA Summary On Strategic Planning1393 Words à |à 6 PagesStrategic Planning MOD 440. The paper covers four areas. The first part of the paper will define what strategic planning means and the fundamental differences with other forms of planning. The second section of the summary paper discusses issues facing managers during organizational change. The third portion of the paper discusses the importance of a SWOT analysis and the impact on the performance of an organization. Finally, the mission statement and the vision statementââ¬â¢s importance will be explained.Read MoreAnsw er Key - Fund. of Management Chpt 1-7 Essay10238 Words à |à 41 Pages1 UNDERSTANDING THE CHAPTER 1. What is an organization and why are managers important to an organizationââ¬â¢s success? Answer ââ¬â An organization is a systematic arrangement of people brought together to accomplish some specific purpose. All organizations share three common characteristics. 1) Every organization has a purpose and is made up of people who are grouped in some fashion. 2) No purpose or goal can be achieved by itself, therefore organizations have members. 3) All organizations developRead MoreGoogle Organizational Culture9872 Words à |à 40 Pageshas been widely recognized in both academic and business circles. A number of authors suggest that an anthropological approach is the most appropriate way to study cultural factors and assess their impact on an organizational environment. This investigation draws attention to several important cultural issues in business utilizing an anthropological perspective. It probes the relationship between culture and human behavior, between organizational values and organizational behavior, and identifies severalRead MoreThe Impact of Organizationa l Culture on Employee Satisfaction Productivity16041 Words à |à 65 PagesGenerated by Foxit PDF Creator à © Foxit Software http://www.foxitsoftware.com For evaluation only. The Impact of Organizational Culture On Employee Satisfaction and Productivity 1 Generated by Foxit PDF Creator à © Foxit Software http://www.foxitsoftware.com For evaluation only. The Impact of Organizational Culture on Employee Satisfaction and Productivity Submitted to Emranul Huq Senior Lecturer School of Business United International University Submitted by Emam Hossan Noshin RiazRead MoreOrganizational Culture And Leadership Of The Private Sector Within Malaysia8584 Words à |à 35 PagesIntroduction 1.1 General Overview of the Problem Leaders and organizational culture are synonymous and hold great intrinsic value in every organization that tend to be dependent rather than mutually exclusive. In the current global climate, firms are in dire advocacy of the two factors above especially in the private sector within Malaysia. Previous literature elucidates a descriptive approach into the correlation of leadership and organizational culture however the absence of substantial literature in this
Thursday, May 14, 2020
Wednesday, May 6, 2020
The Military of the Roman Empire - 2082 Words
Military of the Roman Empire The military of the Roman Empire formed the group that held Rome together. They fought with steadfast courage, love for their country, and honor for their people. They overcame some of the deadliest battles, even when they were outnumbered tremendously. There were several ranks and types of soldiers in the Roman Empire. There were around thirty-five to forty different types of soldiers in the Roman Military, all of which I have listed at the end of my paper. When Rome was at its highest point it is estimated that there were around 120 million people living there. At its peak the Roman army contained around 20 million soldiers. There has even been evidence that suggest that there were women in the romanâ⬠¦show more contentâ⬠¦Military engineering was only evident during the peak of Roman military during the mid-Republic to the mid-Empire. Before the mid-Republic period there is very little evidence of military engineering, and in the late Empire it is the same. Only during the central period was engineering a major part of the Roman Military. Military engineering took the form of the regular construction of fortified camps, in road-building, in the construction of siege engines, to the building of roadways for travel of the roman military. Engineering practice led to the invention of siege equipment such as the ballistae. This was a large crossbow that could be used to take down stone walls with just a few blows. Also to the crea tion of siege towers, as well as allowing the troops to construct roads, bridges and fortified camps. All of these led to the ability for Roman troops to, assault settlements easier, move more rapidly to wherever they were needed, cross rivers to reduce march times, surprise enemies, and to camp in relative secure areas, even in enemy territory. Rome used its military aggressively. The Roman army had started from mainly farmers, and gaining new farming lands from other countries, for the its growing population or later retiring soldiers, was often one of the militaryââ¬â¢s main objectives. Only in the late Empire did the Roman militarys goal become keeping control over its territories. As the territories falling under Rome expanded, and theShow MoreRelatedThe Military Crisis Of The Roman Empire1125 Words à |à 5 PagesBefore the military crisis of the Third Century of the Roman Empire, the armies were under proper recruitment, training and deployment. They even had armories dif ferent from the rest. The Roman army was divided into two groups with various functions, which had the overall element of defense. Frontier troops were in charge of the borders, while the mobile field forces were overseeing towns and cities. Frontier troops fought against weak threats like raiding along the border and prevented major attacksRead MoreThe Punic War1028 Words à |à 4 PagesSome empires were prosperous and lengthy, while some came crashing right down. One of the most important parts of a civilization is defending and preserving the empire. Throughout history, many different civilizations used a variety of strategies to defend and preserve their empire. Three civilizations that took interesting approaches on preserving their empires were the Roman, Byzantine, and Egyptian Empires. The Roman Empire was said to be one of the most powerful and largest empires in allRead MoreTaking a Look at Ancient Empires663 Words à |à 3 PagesAncient Empires such as Gupta, Rome, Maya, and Rome were some important empires.They all have Pros/Cons in their Empire. No empire was perfect, each empire had its own ups and downs. The Romans had a strong military that gained lots of new land compared to the Mayans who did not have a strong military because their military did not help gain lots of land and didnââ¬â¢t really defend their land well like the Romans did. Rome had better beliefs and religion such as Roman mythology which had stronger beliefsRead MoreRoman Empire Essay1583 Words à |à 7 PagesE-476 C.E) the Roman Empire had been ruled by a series of Roman emperors who had been increasingly dependent for the highly structured state of bureaucracy. The Gupta/Maurya during the time of (320 B.C.E-520 C.E.) was by way of imperial power based on family lineage. The Roman he artland was centered in Italy. Even after Italy had been conquered, it still stayed at that single peninsula that had been bounded by the Mediterranean Sea and the Alps Mountains. As for the Maurya Empire, it was locatedRead MoreEssay on A comparison of Ancient Rome and Pre WW1 United States908 Words à |à 4 PagesA comparison of Ancient Rome and Pre WW1 United States Title: The Roman Empire and the Early United States A comparison The purpose of this paper is to show the comparison between remarkable empires that were created in many years apart. I chose to compare Pre-World War I United States and the Roman Empire. The Roman Empire information is said to be recorded between 753BC ââ¬â 1184 BC (ThinkQuest) and the Pre World War I information is between late 19th century and early 20th century (Encarta)Read MoreThe Fall Of The Roman Empire1419 Words à |à 6 PagesThe Roman Empire was a powerful governing body of extensive political and social structures throughout western civilization. How did this empire fall and were internal factories responsible? Slow occurrences in succession to one another led to the fall of the empire rather than one single event. The fall of the Roman Empire was a combination of both internal and external pressures, not just one, leading up to the complete decay of the citiesââ¬âRome and Constantinople. However, one could argue how oneRead MoreThe Fall Of The Roman Empire846 W ords à |à 4 PagesVance Take Home Essay Final Fall 2014 A1. For an empire that lasted nearly 500 years, the fall of the Roman Empire was influenced by various different events. Four troubled ingredientes lead to the demise of the the greatest empire of all time; politics, money, social, and war. It is important to note that the fall of the Roman Empire does not mean that the romans lost everything, it is just a reference to the fall of the western roman empire. One of the causes of the fall of the west was thatRead MoreRoman Republic And The Roman Empire1146 Words à |à 5 Pages Roman Military The Roman Republic and the Roman Empire together lasted for over one-thousand years,and at its height, their extensive territories stretched from the Atlantic Ocean in the West, to the rivers of Mesopotamia in the East, and from the Sahara desert in the South, to the River Rhine in Northern Europe. The one factor that made this spectacular feat possible was the exploits of the Roman Military. The military had succeeded in their expansion campaigns and had successfully defendedRead MoreWhat were the Primary Reasons for the Fall of Rome?1024 Words à |à 5 Pagesone of the worldââ¬â¢s greatest empires with their excellent military conquering territory from modern day Scotland to Spain. After the Punic Wars and the defeat of Carthage, Rome had full control of the Mediterranean region, establishing colonies in North Africa, Egypt, the Middle East, and Asia Minor. Julius Caesar became Romeââ¬â¢s first emperor using his military influence. Under his reign, Rome shifted from a republic to an empire under the rule of an emperor and the military. Rome steadily increased inRead MoreRoman Empire Essay943 Words à |à 4 PagesThe Roman Empire was one of the greatest and longest lasting empires to date, but by A.D. 476 the empire was divided in two and its downfall was inevitable. There are many reasons for the downfall of the Western Roman Empire, some political some economical, but the four biggest factors were religion, war, size, and the decline of the Military. The problems that brought about the downfall of the Western Roman Empire were not unsolvable, but the leaders lacked the will and organization to fix them
Tuesday, May 5, 2020
Harmonization of Accounting Standards
Question: Discuss about the Harmonization of Accounting Standards. Answer: Introduction: Significance of harmonization of different accounting standards is towards serving the global stakeholders of the business organizations as the direct result of global economy. The main rationale is lying on the concept of standardized accounting policy amongst the nations(Haldma, 2003). The significance is categorically divided into following features: To facilitate the transactions internationally with minimization of costs of exchange with provision of true and fair facts of accounting information. To ensure standardization of accounting information for the global economic policy makers(Das Pramanik, 2009). To improve information of global financial markets To ensure improvement of accountability of government. To help providing a global level playing field To make a standard platform for the accounting professionals globally in the forms of auditors and regulators in respect of the standardized form of accounting information to ensure standardized form for evaluation process. In case of absence of free trade, international accounting standards will fix tariff, quotas and other trade restraint instruments of the nations to make the system more perfect with involvement of lesser risk for the players engaged in trade. Ability of Stakeholders in the forms of managers and investors for making right decisions(Unc, 2013). Efficiency level of global resource management will be enhanced with right allocation. Present expansion of global capital markets with availability of global communication demands of providing useful information with comparison within the international borders.(Rivera,1989) With the above changed global scenario, the significance of harmonization of accounting standards are getting more importance day-by-day. The European Union Countries, a major stakeholder of international trades are more conscious about the importance of this convergence. Lately Australia and New Zealand is also realizing the emphasis and implementing Australian Accounting Standard which is in the process of convergence with International Accounting Standards with the implementation o0f International Financial Reporting Standards of IFRS as the common the platform to ensure treatment of different accounting information for the finalization of accounting report(Gulin et al., 2003). Promoter of harmonization of accounting with reason: The main promoters of harmonization of accounting are European Union members, with USA, Australia and Canada. The main reason for harmonization of accounting is lying on the fixation of common platform on which the international standard of accounting can be established. Emphasis is being given on the foundation of standardized format of accounting application with relation to different issues in which different countries are adopting different system of accounting which defies the common purpose of standardization of accounting. With the newly emerged concept of global economy, the stakeholders of the business organizations are spread over globally. The practice of common accounting standard will help them to understand the accounting information depicted through financial reporting. The role of IFRS is self explanatory regarding the reporting of financial information as endorsed by the four giants of audit practices globally in the forms of Deloitte, KPMG, Ernst and Young and PWC(F ossung, 2010). Challenges of harmonization of accounting: Although it is theoretically acclaimed globally that the harmonization of accounting standards are necessary for the global economy, there are barriers or challenges to implement the same. The basic challenges are: Reluctant attitude- It is observed that US is not willing to accept the systems sponsored by International Accounting Standard Committee or IASC. As US is considered as the biggest market, it is really tough for international business houses to run their business without the acceptance of IASC. Being considered as the Big Brother of G4, the activities of IASC is restricted as a mere spectator in G$ meeting without the power of voting. Environmental difference- In case of application of harmonized accounting standards- legal, social, economic and cultural environments are playing major role which are main causes of diversity in the practiced accounting standards globally amongst the nations. Quality of Financial reporting It is depending upon the culture of accounting standards applied in the countries. Proper regulation with other support can ensure proper implementation of accounting standards and harmonization can only be possible if the countries are ready to accept the changes on accounting practice as per IASC. Rules vs. Principles- Conceptual difference of application of accounting standards raise doubt for the countries. International Accounting Standard Board is based on principle based guideline. There are countries which are more prone to rules and the concp0tual conflict is raised between rules and principles so far application of accounting standard is concerned. Main problem in this aspect is application of IFRS as a strong instrument of harmonization which cannot be acceptable for the countries that are habituated in rule based accounting system(Shil et al., 2016). References: Das, B. Pramanik, A.K., 2009. Harmonization of Accounting Standards through Internationalization ; https://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.659.4546rep=rep1type=pdf. International Business Research, 2(2), pp.194-202. Available at: https://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.659.4546rep=rep1type=pdf. Fossung, M.F., 2010. Harmonisation of accounting standards: disclosure policies and practices of european commercial banks. [Online] Available at: https://www.memoireonline.com/10/09/2775/m_Harmonisation-of-accounting-standards-disclosure-policies-and-practices-of-european-commercial-bank6.html [Accessed 29 December 2016]. Gulin, D., Ferdo, S., Vai?ek, V. Lajo, Ã
½., 2003. History of accounting regulation in the Europe and its effects on theaccounting regulation in Crotia. [Online] Available at: https://www.crefige.dauphine.fr/recherche/histo_compta/gulin.pdf [Accessed 29 December 2016]. Haldma, T., 2003. Harmonization of Estonian accounting system with the European framework. [Online] Available at: https://www.mattimar.ee/publikatsioonid/majanduspoliitika/2003/2003/6_Ettevotluspol/49_Haldma.pdf [Accessed 29 December 2016]. Shil, N., Das, B. Pramanik, A.K., 2016. Harmonization of Accounting Standards through Internationalization. [Online] Available at: https://www.researchgate.net/publication/42385908_Harmonization_of_Accounting_Standards_through_Internationalization [Accessed 29 December 2016]. Unc, 2013. The EU and the Global Convergence in Accounting Standards. [Online] Available at: https://europe.unc.edu/wp-content/uploads/2013/08/Brief0709-accounting-standards.pdf [Accessed 29 December 2016].
Subscribe to:
Posts (Atom)