Extended School Day Essay Example for Free

Extended School Day EssayImagine you are a seven-year-old whoses call downs work until quin each night. When you come home by and byward school there is no one home with you. What could you impart into? You might know right from wrong but you still might get yourself into some trouble. entirely out of plain curiosity you might get into something or an accident could happen without you even world involved in it. But I say there is a way to stop this from incessantly happening. I think we should any keep schools open longer or introduce to a greater extent afterwards(prenominal) school course of instructions. galore(postnominal) advantages would come from either of these ideas. For one the parents would not have to be in a state of worry about whether their child is safe at home or in trouble. gain you always have that added guilt about not being able to serve your kids with their homework. Now with either longer days or more after school programs a lot of stress co uld be reducen away from your family. No more having to pay for sitters which could stress out a families finances. Also the dangers of the kids being home and getting into trouble would be cut down severely.And also with the longer days or more after school programs parents would be able to get home, at least one parent would be home, to pick their kids off the bus. I wanted to suggest some programs I feel would ease out with the problem at hand. These programs would be a reading and math after school program. ace program I would suggest is a reading after school program. It is said that today, too some children fail to read at a level we would expect for the grade they are in.In a study done in 1998, the National Assessment of Educational Progress found that, thirty eight percent of our nations fourth graders failed to read at the basic level. That fact alone says we must enforce more after school programs. Now they also found that 60-four percent of Afri digest American and sixty percent of Hispanic American fourth graders read below the basic level. This takes we need to not just now put these programs in suburban schools but also city schools. Research has shown that students who are behind in reading can catch up to grade level with additional reading instruction and tutoring after school and in the summer.And that is what I am trying to put in effect. We all know that to get ahead in school all students need good reading skills, and thats just a fact. Another program that I think is good is a mathematics after school Program. I has been found that students who take rigorous mathematics courses are much more belike to go on to college and into promising careers than those who do not. And with technology becoming more prevalent in the workplace, the need for employees with mathematics backgrounds has greatly increased.In my look for I have found that far too legion(predicate) students finish middle and junior superior school without developin g a solid foundation in algebra and geometry. Research done by the transnational comparative assessments said that U. S. student achievement in mathematics falls below the average in the middle grades. We need to help improve this. I think some other important facts help support my case for the longer school day and the after school programs in this little chart. nigh reasons why the public supports after school programs*Over 28 million school-age children have both parents or their only parent in the workforce. *At least 5 million children and possibly as many as 15 million are left alone at home each week. *Many children, e modifiedly low-income children, lose ground in reading if they are not engaged in organise learning over the summer. *Experts agree that school-age children who are unsupervised during the hours after school are more likely to receive poor grades and drop out of school than those who are involved in supervised, constructive activities.*Statistics show that most juvenile crime takes place between the hours of 200 and 800 pm, and that children are also at much greater risk of being the victims of crime during the hours after school. Here is another chart wake that after school programs enhance a childs academic achievement. *Participants in after-school programs* *Show increased pursuit and ability in reading *Develop new skills and interests *Show improved school attendance, increased dispute in school, and reduced dropout rate *Turn in more and better quality homework and can spend more time on task.*Are held back or placed in special education classes less frequently *Show higher aspirations for the future, including intention to complete high school and go to college. These facts are real. This is why I picked trying to make a longer day and more after school programs. And with these two programs the numbers will go up. I plan on adding more programs to what I have wrote in here. But I think implementing a longer school day and these after school programs should help not only the parents of these children but the children themselves.

Globalisation Book Review Essay Example for Free

Globalisation Book Review EssayThe world sparing is becoming more global in its format. People may not be able to embody the correct depth of this globalization trend and the complexities it creates for the state. International pipelinees have a huge impact on our daily lives. Right from morning till night we are in the habit of using transition of goods and services made by distinguishable countries of the world. The globalization trend started after World War II. U. S. frugality became the strongest economy at that time and U. S made their dominance worldwide in almost whole major industries.Businesses were forced to build new plants and other facilities, and citizens turned to their work as a reservoir of sparing security. Gradu anyy the economy developed and each country developed a competitive service in those circumstances. With the passing of time those advantages are being exploited to their maximum. ENVIRONMENT OF GLOBALISATION Environment refers to the cong lomeration of all the factors which are external to and beyond the control of individual global agate line enterprises. Environment furnishes the macro-context, the business steadfast is the micro-unit.The environsal factors are essentially the givens within which firms and their managements must operate. The value system of society, the rules and regulations laid dash off by the G all overnment, the monetary policies of the central bank, the institutional set-up of the country, the ideological beliefs of the leaders, the attitude towards foreign capital and enterprise, etc. , all constitute the environment system within which a global firms operate. These environmental factors are many in numbers and various in form.Some of these factors are totally soundless, some are relatively static and some are very dynamic they are changing every now and then. Some of these factors net be conceptualized and quantified, while others can be only referred to in qualitative terms. The env ironmental factors generally go from country to country. The environment that is typical of Germany may not be found in other countries akin the USA, the UK, and Japan. There may be some factors in common, but the order and intensity of the environmental factors do differ between nations.The magnitude and direction of environmental factors differ over regions within a country, and over localities within a region. The environment differs not only over space but also over time from country to country. We can talk of temporal patterns of environment, i. e. , past, present and future environment. Sometimes the environment may be classified into market environment and non-market environment depending upon whether a global firms environment is influenced by market forces like demand, issue, number of other firms and the resulting price competition, or non-price competition, etc., or by non-market forces like Government laws, social traditions, etc. Further, we may classify the environm ent into frugal and non-economic. Non-economic environment refers to social, political, legal, educational and cultural factors that affect state functioning. Economic environment, on the other hand, is given shape and form by factors like the fiscal policy, the monetary policy, the industrial policy resolutions, physical limits on output, the price and income trends, the constitution of the economic system at work, the tempo of economic development, the national economic plan, etc.The non-economic environment has economic implications sightly as the economic environment may have non-economic implications. Since the environment is the sum total of the history, geography, culture, sociology, politics and economic science of a nation, the interaction between economic and non-economic forces is bound to take place affecting the society functioning. economical FINANCIAL FACTORS Analysis of the business environment in any economy, we may examine the basic propositions as 1. Business is an economic activity. 2. A business firm is an economic unit.3. Business end-making is an economic process. These propositions may be examined separately or jointly to justify the study of the economic environment of global business. Business is an economic activity An economic activity involves the assess of adjusting the resources to the targets, or the targets to the resources. An economic activity may assume different forms such as consumption, production, distribution, and exchange. The nature of business differs, depending upon the form of economic activity being undertaken and organized.The manufacturer is in the main concerned with production the stock exchange business is mainly concerned with the buying and selling of shares and debentures the business of Government is to run the administration. The Government may also own, control and manage enterprises. These examples can be soft multiplied. The point is that each business has a target to achieve, and for this pu rpose each business has some resources at its disposal. Sometimes the target has to be matched with the given resources, and sometimes the resources have to be matched with the given target.Either way, the task of business is to optimize the outcome of economic activities. A business enterprise is an economic unit A business firm is essentially a transformation unit. It transforms inputs into outputs of goods or services, or a combination of both. The nature of input requirements and the type of output flows are determined by the size, structure, location and efficiency of the business firm under consideration. Business firms may be of different sizes and forms. They may undertake different types of activities such as mining, manufacture, farming, trading, transport, banking, etc.The motivational objective underlying all these activities is the same viz. , profit maximization in the long run. Profit is essentially a unornamented value the value of outputs in excess of the determi ne of inputs or the surplus of revenue over the cost. A business firm undertakes the transformational process to generate this surplus value. The firm can grow further if the surplus value is productively invested. The firm, therefore, carefully plans the optimum parcelling of resources (i. e. , men, money, materials, machines, time, energy, etc.) to get optimum production. The entire process of creating, mobilization and utilization of the surplus constitutes the economic activity of the business firm, Business decision-making is an economic process Decision-making involves making a choice from a set of selection courses of action. Choice is at the root of all economic activity. The question of choice and evaluation arises beca theatrical role of the relative scarceness of resources. If the resources had not been scarce, an unlimited amount of ends could have been met.But the situation of resource constraint is very real. A business firm thinks seriously about the optimum alloca tion of resources because resources are limited in supply and most resources have alternative uses. The firm, therefore, intends to get the best out of given resources or to minimize the use of resources for achieving a specific target. In other words, when input is the constraining factor, the firms decision inconstant is the output. And when output is the constraining factor, the firms decision variable is the input.Whatever may be the decision variable, procurement or production, distribution or sale, input or output, decision-making is invariably the process of selecting the best lendable alternative. That is what makes it an economic pursuit. Since business is an economic activity, a business firm an economic unit, and business decision-making an economic process, it is the political economy environment of business which is the primary consideration in evaluating the business policies, business strategies and business tactics of a corporate entity in any global economy.

Meaning of life - Question Essay Example for Free

Meaning of biography Question EssayFreud, like Newton and Darwin, did not withdraw himself to be a philosopher but had an striking influence over philosophy, he believed that to consider the question what is the mean of life? is a boast of time. The question, he thought, is rather meaningless and has no ultimate answer, asking it is being somewhat like asking what the ruse of time is (Mason). There are serious arguments that can be advanced in support of this calculate of view, especially if we agree that meaning is not something inherent to until nowts, things, and other processes and so on, but something we ascribe to them (Mason). To think of otherwise would involve ascribing them something that is a product of our in declaimect and consciousness. The meaning of X, whether X is an regulart, a thing, or a process, is actually the connection or a set of those connections X has with other events, things, and processes and so on, which we choose to consider to be of p articularly importance to us (Mason). This is why the same events have several(predicate) meaning for different people.For a Chinese, be he a Communist or an anti-Communist, the meaning of the struggle in Korea is that it label the end of a century of national humiliation and a permanent threat of de abundantation through with(predicate) a yearn series of military defeats by foreign powers for an American, the meaning of that very same war is that it put an end to the attempts to expand by direct military invasion the influence of Chinese fabianism (Adams).There are undoubtedly countless amounts of explanations to this riddle, and there are many circumstances that can transform ones perspective towards this problem, but ultimately, there is no right or wrong answer. split up 2 Everything changes radically, of course, if we belong to a Church. Everything is noted infra Gods eye For believers, their life long goal is to sustain Gods knowledge and go his way. Go to the right p assage and ensue his laws Their passage of life consists of saving ones immortal soul.Duty of life makes up the meaning of life. Paragraph 3 The practical Romans grasped something that over the head of two millennia of Christianity resonates with contemporary pragmatism, and with the life philosophy resumed in the dictum the meaning of life is life itself Meaning of life is life itself Living the life in happiness is the meaning of life. Anything that fits you the best will become your meaning of life. Find out your goals, what you want to strain life, and that will become your meaning of life ultimately.Limitations will apply. Paragraph 4 Living your life check to this life philosophy, which is the most commonly chosen among the life philosophies derived from the answer the meaning of life consists in victuals life, is usually not too difficult for a normal person living under normal circumstances. Meaning of life depended on the status of the person. Meaning of life is to live a sizable life. Do not know what exactly is a favourable life but a good life will be noted. Everyone has different meanings to life. Paragraph 5 (Conclusion)But be it Confucius, Aristotle or even Kant with his theory of being impossible to achieve moral perfection or any other of the great minds each of whom spent years of their lives trying to provide humanity with an answer to the fatal question, essentially, they trying to tell us what to live for and how to live. Namely, almost all the answers they offered have the same basic flaw when they are executable at all, they work only for very few exceptional individuals and are way beyond the domain for the rest of us (Shields) us, those weak, silly and prone to sin creatures that make up the vast majority of humankind.Luckily, this vast majority do not worry too much about what great minds have in mind, but just live their lives as they best can according to their own, petty, senseless wishes and notions (Metz) work their garde ns, even if they never heard of Voltaire, and whether they know that Freud existed or not, do not waste their humble intellectual potentiality trying to answer a question that has no answer (Metz).The rest is a senseless waste of time, Primum vivere, deindre filosofare, and if you spend too much time and effort philophizing, you will have no time nor nil to live, which involves earning money to pay the bills. As to the great eternal and fundamental questions, lets leave them to superior philosophers whom society pays to do this specific job, as it pays plumbers to do the plumbing, scientists to explore nature, nurses to help the sick, the clowns to entertain us.

MySQL server Essay Example for Free

MySQL server EssayWhen a client connects to the MySQL server, the server uses the username provided by the client and the client host to select the appropriate account row from the mysql.user table. It then uses this row to authenticate the client. Before MySQL 5.5.7, the server authenticates the discussion provided by the client against the Password tower of the account row. As of MySQL 5.5.7, the server authenticates clients using plugins. Selection of the proper account row from the mysql.user table is base on the user name and client host, as before, but the server authenticates the client credentials as follows The server determines from the account row which corroboration plugin applies for the client. If the account row specifies no plugin name, the server uses native authentication that is, authentication against the password stored in the Password column of the account row. This is the same authentication method provided by MySQL servers older than 5.5.7, before plug gable authentication was implemented, but now is implemented using two plugins that are construct in and cannot be disabled. If the account row specifies a plugin, the server invokes it to authenticate the user. If the server cannot find the plugin, an actus reus occurs. The plugin returns a status to the server indicating whether the user is permitted to connect.Whereas SQL Server supports two authentication systems, Microsoft Access supports three. Unfortunately, three is not necessarily better than two, and the Access security system is not suited for large enterprise usage. The nearly commonly used is Database Password. A database password is simply a password that Access prompts you to type in when opening the database. A database can have only one password. You cannot assign a different password to different users.

Study or Stock Market Essay Example for Free

Study or agate line Market EssayDr. Pushpa Bhatt and Sumangala J. K (2011) studies Impact of Book esteem on Market Value of an Equity Share An Empirical Study in Indian Capital Market. They attempt to find the informative power of record book place in explaining the variations in equity merchandise value. Then attempt is do to compare the same with the same of earning per share (EPS). They have collected and analyzed data about book value and market value of equity share of 50 companies for 5 years from 2006-07 to 2010-2011. Jimoh Ezekiel Oseni (2007), Determinants of shopworn damages in the large(p) market. There are over 130 companies whose shares are being traded in the Nigerian capital market. The Banking sector in the last five years has dominated the market in terms of traffic volumes and market performance.The earning per share (EPS) and dividend per share (DPS) of twelve companies listed on the Nigerian Stock Exchange (NSE) and (average) annual GDP, crying( a) oil price (OIL), lending interest set out (INT), inflation rate (INFL) and foreign exchange rate (FX) are used are analysed for effect on the bloodline price. The achievement covered by the data is year 2001 to 2007. Mohammed Belal Uddin (2009) Determinants of market price of stock A study on bank leasing and insurance companies of Bangladesh. The race size is 86 listed companies in Dhaka Stock Exchange (DSE) and chosen 68 companies as type on probability sampling basis. In this study the dependent variable is Market Price of Stock (MPS) in Bangladeshi taka. The independent variables are (1) Net Asset Value per Share (NAVPS) in Bangladeshi taka(2) Dividend percentage (DIV)(3) Earnings per Share (EPS) in Bangladeshi takaDr. Sanjeet Sharma (2009) Determinants of equity stock prices in India. This study has been undertaken to audition the empirical relationship between equity share prices and explanatory variables such as book value per share, dividend per share, earning per s hare, price earning ratio, dividend yield, dividend payout, size in terms of sale and net worth for the period 1993-94 to 2008-09.Dr. Bidyut Jyoti Bhattacharjee (2012), the determinants of market price of share of Indian companies. This study makes an attempt to examine that whether market price of share of the company influenced by important determinants like size, growth, risk, positiveness, leverage and dividend decision of the company considering Indian industries enlisted in Bombay Stock Exchange of India.In Uwalomwa Uwuigbe, Olowe and Olusegun, Agu (2012) An Assessment of the Determinants of Share Price in Nigeria A Study of Selected Listed Firms. This study basically seeks to investigate the personal effects of monetary performance, dividend payout and financial leverage on the share price of firms operating in the Nigerian stock exchange market. To achieve the object glasss of this study, the Nigerian stock exchange fact book and the corporate annual reports for the perio d 2006-2010 were analyzed. In addition, using the judgmental sampling technique, the study considered a total of 30 listed firms in the Nigerian stock exchange market. The choice of these industries arises based on the size, and the decline in the share prices of the stocks of these firms.Dwi Martani, Mulyono and Rahfiani Khairurizka (2009), the effect of financial ratios, firm size, and cash flow from operating activities in the interim report to the stock return The objective of this study is to examine the value relevance of accounting information in explaining stock return. The study uses profitability, liquidity, leverage, market ratio, size and cash flow as proxies of accounting information. The samples of the study are listed companies in manufacturing industries that actively concern between 2003-2006 in Indonesia Stock Market. The study finds that profitability, turnover and market ratio has significant impact to the stock return.P. S. irmala, P. S. Sanju and M. Ramachandr an Determinants of Share Prices in India the focus of this study is to identify the determinants of share prices in the Indian market. The study uses control panel data pertaining to three sectors viz., auto, healthcare and public sector undertakings over the period 2000-2009 and employs the fully modified median(a) least squares method. The results indicate that the variables dividend, price-earnings ratio and leverage are significant determinants of share prices for all the sectors under consideration. Further, profitability is found to influence share prices only in the case of auto sector

My Future Goals Essay Example for Free

My Future Goals EssayThe purpose of this assignment is to look into my succeeding(a) and come up with achievable name and addresss to be productive in my career, personal and academic endeavors. Napoleon Hill states, The starting heighten of all achievement is desire. (Think and Grow Rich, 2005). So, your first step in goal setting and achieving your dreams is that youve got to really wishing to achieve the goal.My personal goal is to use my time management skills to keep organized in my strain assignments. As a matter of fact, keeping organized get out make my leisure time some(prenominal) more enjoyable. To achieve this goal I will use time management to make a schedule of all my classes. I take over a very busy life and setting this goal will work in all areas of my life.Read more My afterlife plan essayIn addition, my academic goals are to finish college with an Associate of Applied Science Degree in Information Technology. My future career depends on the completio n of this degree. In as little as 2 years I will complete my online degree and be able to confront my ultimate challenges and have a successful career. Equally as important writing down the goal, the plan and a timeline sets events in motion that whitethorn not have happened otherwise.Furthermore, my career goal goes hand in hand with my academic goal. I have to finish my degree in order for my professional and career goal to be achievable. I emergency to work in the IT field. I would like to find a company that offers internship programs for students while attending college. This will be a long road but will be worth it in the end. I do have the support of my family, friends, and academic advisors. With all this support I can achieve my future goals.

Stewardship versus economic decision making in financial reporting

Stewardship versus scotch decision making in pecuniary reportingThe main objective of financial reporting tally to the IASBs Preparation and Presentation of Financial Statements framework is that of providing adequate learning in order to enable sh areholders deal out economic decision making. This brought the line of reasoning of whether such(prenominal) objective neglected the importance of the stewardship assessment by the phonation of shareholders. In the past decade the IASB and the US FASB have been working on a joint drop to develop a conceptual framework for financial reporting. Such conceptual framework has the aim of providing a base for developing harmonised, early accounting standards. In 2008, the boards issued an exposure draft of chapter sensation and chapter two of the conceptual framework with chapter one tackling the objectives of financial reporting.In the exposure draft that has been lately issued by the two boards, it was place that the objective of fi nancial reporting should be that of catering for all the decisions that capital providers make, including both resource allotment decisions and decisions made to protect and enhance their investments. Furthermore on the underlying exposure draft there is give tongue to that information about the stewardship of an entitys economic resources should be considered as decision-useful information. Hence in this exposure draft it is suck that the two boards shifted from rivet solely on economic decision making, to general decision making, with stewardship organism include in such broader definition.Although this move to focus on decision usefulness rather than specifically on economic decision making was a means to subsume stewardship in the objective of financial reporting, authors such as Andrew Lennard still argue that stewardship and decision usefulness should be signalized as separate objectives.stewardship contributes an big dimension to financial reporting, which should be ref lected by specific ac companionshipment in the objectives of financial reporting.1The majority of the authors who recognise stewardship as a fundamental objective in financial reporting, claim that financial statements should be on the watch on the basis of historical costs. This ensures in providing a clear, factual account of the transactions that occurred during the year, over which concern had control. Thus reporting on historical cost squirt aid shareholders accomplish their stewardship assessment need better.On the other hand, to cater for decision usefulness, curiously in terms of economic decision making, financial reporting would focus more on the forecasting of future cash flows. Such objective would be better addressed with valuations based on securities industry apprises, since they better reflect the timing and certainty of future cash flows. This is leading to the emergence of valuation techniques based on authoritative nourishs, such as sensible value.The ad option of clean value accounting is perhaps one of the most controversial issues currently creation faced by the accountancy world. Both the IASB and the FASB have been working on this issue for the last tally years. Traditionally, financial reporting has been exclusively based on historical costs. The use of current values, such as fair value reporting emerged relatively recently, and was applied to only few selected areas. One of the areas where fair value had a major influence is in the criterion of financial instrument. Using market values to value Financial Instruments is deemed to be reliable (since markets in these items are well developed) and relevant (because the values of financial instruments great deal experience large fluctuations, thus historical costs depicts a very poor picture of current values). However, in the nearby future, fair value measurement is likely to be extended to other assets, especially in the light of the fact of the IASBs and FASBs perceived p reference for fair value measurement even where the market is not well developed.The IASB believes that fair value measurement under IFRS and GAAP is already consistent. Also, the IASB and the FASB will tolerate to work together to ensure that applying fair value in an inactive market is accounted for consistently2.Shareholders are divided into two main categories, private individuals and institutional investors. Although financial reporting is designed to cater for the call for of capital providers, collectible to the lack of knowledge commonly found within private individual shareholders, concerns may arise on what such private individual shareholders identify as useful, for their decision making.Need for the find outThe disquisitions objective is to identify the current needs of private shareholders and what they identify as valuable information. The dissertation shall then(prenominal) examine to what extent the focus on decision usefulness and the forecasting of future c ash flows by means of fair value accounting shall aid private shareholders in satisfying their requirements.Research MethodologyThe dissertation will be of a qualitative nature. The aim of such dissertation is to achieve a bass understanding of what local private shareholders value as relevant information, and to examine whether the emerging concept of fair value accounting will be providing such users more relevant accounting information. The aim of the try is not to generalise findings but to obtain rich description on the underlying topic.The method being taken into consideration to gather the qualitative data is the setting up of focus roots with shareholders. Such group discussions provide direct evidence about similarities and differences in participants opinions. Participants are not required to answer for both question enabling them to build on one anothers response. Furthermore by acting as a moderator I can ensure that the discussion is always kept on track.Finally, f ocus groups can be considered as a more plausible solution when compared to open ended interviews with shareholders. The response rate of shareholders to a focus group is likely to be greater when compared to a personal one on one interview, since the latter is perceived as more intrusive. The main limitation of using focus groups is perhaps the take a chance that people influence each others response. As a result the response of participants can be unalike than the response that would have been generated from a private one on one interview.Shareholders from two local, listed companies are exhalation to be considered as the population sample. These companies are Bank of Valletta and HSBC. The choice fell on these companies because due to the recent changes to IAS 39 and IFRS 7, fair value measurement had a considerable impact on the banking sector. Thereby, due to such fact shareholders can be even more concerned and affected with the underlying subject. deuce focus groups are pl anned to be set, one with BOV shareholders and one with HSBC shareholders, with groups ranging from six to twelve members. Shareholders list can be obtained from the Malta Financial Services Authority. The sampled population will exclude overseas shareholders, trusts and investment companies, thus focusing solely on local private shareholders.Chapters OverviewIntroduction firstly the stewardship versus economic decision making reflect will be tackled, and its effects on valuation on financial reporting will be analysed. The dissertation shall then focus on the emergence of fair value as a measurement tool and its prospective usage. Furthermore fair value will be compared and contrasted with cost based valuation. The asylum will also include an examination of how each valuation method caters for the individual private shareholders requirements. publications Review literature review can be focused on two aspects being the debate of fair value measurement versus cost based measuremen t, and the debate of whether private shareholders use accounting information mostly for economic decision making, or to assess stewardship.Research Methodology in this section I shall describe how the results were achieved, explaining how the data was collected and analyzed. This section shall contain the weaknesses and limitations of the research methods and methodology used. In the methodology I shall also include any problems that I anticipated and explain any steps taken to delay them from occurring.Findings this part of dissertation will contain the information generated from the focus groups. Results will be presented, interpreted and discussed in this section.Conclusion this part will provide concluding insights on the research, and recommendations of other research questions that can be tackled to improve the research on the area. The main questions to be answered in this section are what has been learnt from the results? How can this knowledge be used? What are the shortco mings of the research?BibliographyAccounting Standards Board. (2007). STEWARDSHIP/ACCOUNTABILITY AS AN OBJECTIVE OF FINANCIAL reportage A comment on the IASB/FASB Conceptual Framework Project. UK Accounting Standards Board.Alan Bryman, E. B. (2007). Business Research Methods 2 edition. UK Oxford University Press.Doron Nissim, S. P. (2007). ON THE APPLICATION OF FAIR VALUE ACCOUNTING. Columbia Univesity.Lennard, A. (2008). Stewardship and the objectives of financial statements a comment on IASBs Preliminary Views on an improved Conceptual Framework for Financial Reporting. UK Accounting Standards Board.RONEN, J. (2008). To handsome Value or Not to plumb Value A Broader Perspective. Accounting Foundation , Sydney.Schmidt, S. (2004). Fair Value Accounting. US Governors of Federal Reserve System.Whittington, G. (2008). Fair Value and the IASB/FASB Conceptual Framework Project An Alternative View . Cambridge University of Cambridge.