Feminism And The Feminist Movement Essay - 1339 Words

At its very core, the feminist movement aims to create gender equality. However on the individual level, feminism becomes a lot more nuanced, as feminists come from many different backgrounds, have many different experiences, and identify themselves in many different ways. Feminism is a movement for everyone, not just women, as it also addresses many other issues as a result of intersecting identities. Although gender equality seems like a logical enough goal, many people are afraid to identify specifically as feminists, even if they agree with the concept. Much of the hesitancy to self-identify as a feminist comes from the plethora of negative stereotypes that surround the word. These stereotypes are not only harmful to the movement as a whole, but to the people who believe in the message but don’t get involved because they fear the social repercussions. Were it not for the negativity associated with feminism that blocks its true goal, more people would be likely to identify as feminists. Perhaps the most common misconception that men, and even some women, have about feminism is that all feminists are bra-burning, man-hating lesbians. This single stereotype can be dissected into three parts which all aim to discount the feminist message. The idea of bra burning has been associated with the feminist movement since 1968 when the New York Radical Women protested the 1968 Miss America pageant, catapulting the second wave feminist movement into the eyes of the media. No brasShow MoreRelatedFeminism And The Feminist Movement Essay1292 Words   |  6 PagesThe feminist movement came to fruition during the early 20th century. Over all, the push for women s suffrage and rights was strong, but further enhanced by leaders like Alice Paul and Jane Addams. The idea of equal rights for all was further scrutinized and contested after civil rights were granted to former slaves. Women began to push for similar equality as illustrated through the feminist movement. The feminist movement became very large and sprouted subsections, one being a subsectionRead MoreFeminism And The Feminist Movement Essay1672 Words   |  7 PagesThe feminist movement has transformed over the past century through the strength of thousands of women who were willing to put their lives and reputations on the line to fight against social injustice. The feminist movement has a common theme: rights and respect for women. However, it’s goals, methods and conceptions of who is included under the identity â€Å"feminist† has evolved considerably since the 19th century. The U.S. feminist movement’s objectives have progressed from prioritizing legislationRead MoreFeminism And The Feminist Movement924 Words   |  4 Pagesplaylist I chose to focus on an overall theme of Feminism and the impact that women in popular music have through music. A feminist supports the ideals for equal rights for women. They share a common goal to achieve equal political, econ omic, personal, social and cultural rights. The women music genre emerged during the second-wave feminist movement. Women artists have taken to the music industry to express the idea of women rights through a feminist movement. This playlist includes eight songs from today’sRead MoreFeminism And The Feminist Movement Essay1523 Words   |  7 Pagescreated works that were completely original, and treated everyone with respect, dignity, and authenticity. Roxane Gay’s â€Å"Bad Feminist: Take One† ruminates on the authenticity of feminist identity constructed on principles of â€Å"essential feminism.† Ultimately, Gay arrives at the conclusion that narrowly constructed and rigidly defined fundamentals or â€Å"essentials† of feminism conflict with the complexities of womanhood and lead to an inauthentic (and unacceptable) identity. Gay advocates that genderRead MoreFeminism And The Feminist Movement1110 Words   |  5 PagesWilliam Fayson English 1102 Professor Williams I Spy Feminism In today’s society if we asked people the first thing that came to their mind when they heard the word equality, my bet is that not many of them would say something along the lines of male versus female. Females before, during, and after the feminist movement have been subject to discrimination because of what doesn’t lie in between their legs. Females are often steered away from the things they enjoy doing simply because it may seemRead MoreFeminism And The Feminist Movement910 Words   |  4 PagesFeminism is a movement that I have never really claimed myself to be a part. I have nothing against those who want to stand for what they believe in, but I think there’s a way it should be done. Feminism is something that I have questioned a lot and have looked into. I am completely for women feeling empowered; however, I find many things that I disagree with when it comes to the feminist movement. I’ve listed five of them: 1. Feminists tend to paint the picture like men are the only problem. ItRead MoreFeminism And The Feminist Movement1006 Words   |  5 Pages Early feminism was typically focused only on white women, likely because racism was still extremely prominent at the time feminism began emerging. It was not until Kimberlà © Crenshaw introduced the term â€Å"intersectionality† in 1989 that feminism started to look at oppressed group’s needs (Nash, 2008, 2). Intersectionality is a way of thinking that acknowledges that when a person has identities that belong to more than one oppressed group, it impacts their quality of life more negatively. In this paperRead MoreFeminism And The Feminist Movement1304 Words   |  6 Pagesthe rise of the feminist movement there have been many significant advances toward women gaining equality in all aspects of life. Media has a strong influence on society and it is continuously educating, informing and conditioning how humans behave and display themselves. With the media endorsing so many hyper sexualized images of men and women, it is very unlikely that these ideas would render no i mpact on our sense of identity. Feminism is a social principle and political movement mostly based onRead MoreFeminism And The Feminist Movement1451 Words   |  6 PagesWhat is Feminism? According to the English Dictionary, Feminism is a doctrine advocating social, political, and economic equality for all sexes. For the last 100 years men and women had fought tirelessly for equality of the sexes. The Women’s Liberation Movement, also known as the Feminist Movement made aggressive changes in the history of women oppression in society. This is now bone of my bones, and flesh of my flesh, she shall be called a women, so God created man in his own image. â€Å"Genesis 1:26-27Read MoreFeminism : A Feminist Movement1553 Words   |  7 Pagesâ€Å"Feminist battled for decades to†¦ wrest power from men, Congratulations men, you won.† After comments like this how do you not ask yourself if there is still a need for a feminist movement throughout the country? Although i t is now 2015, women still must put up a fight for equality. Males and females are constantly being compared in society. Especially at work, whether it is by earning less, or being subjected to an unfavorable environment, women are still seen as inferior to men, even if it is not

Marriage Comparison Of Corinthians And Ephesians - 893 Words

Daryl Amis Dr. Roy A. Fowler Marriage Comparison of 1 Corinthians and Ephesians 26 April 2017 Matters of Marriage The matters of marriage which are discussed in both 1 Corinthians 7:1-17 and in Ephesians 5:21-33 deal with marriage. While they both deal with marriage, each communication about marriage is different. 1 Corinthians deals with the subject matter of being married as opposed to being single for the sake of the Gospel. The text in Ephesians deals specifically with the relationship of the husband and the wife in relationship with their relationship with Jesus. Both these Scriptures together give us a clear understanding of what marriage should be when understood in the appropriate way. Just as in the day of Paul where the people†¦show more content†¦The Lord values the relationship of man and wife. Because the Lord values the relationship of a man and his wife, he also gives us instructions as to how husbands and wives are to treat each other through Paul’s teaching in Ephesians 5:21-33. The subject of Paul s teaching in Ephesians 5:21-33 is that of submission in the context of marriage. Paul s instructions here create a clash with the beliefs and practices of our culture today. However, a closer study of what God really intended sheds much light on what is really being taught in this hard saying of Paul. Paul is talking about the different roles the both the husband and wife has with each other in relationship with their relationship with Christ. The prominent glaring topic that has to be dealt with is the teaching that wives should submit to their husbands. Many husbands today have taken this teaching too literally and have caused heartache in their marital relationships by demanding that the wives do everything that they say. The one thing that is left out in this way of thinking is that husbands should love their wives as Christ loved the church. Christ loved the church so much that he sacrificed himself for her. The husband should do the same thing. As Manfred T. Brauch has pointed out, â€Å"Paul is actually saying that when a wife who is a Christian submits herself to Christ and lets Him be the Lord of her life she will have no problemShow MoreRelatedA Christian Woman Essay1916 Words   |  8 Pagesmind-set and discourse surrounding marriage, domesticity, and female agency in early modern England was one that is, to modern eyes, punishingly conservative. At the most restrictive end of the spectrum lie texts such as Ju an Luis Vives’ 1524 Instruction of a Christian Woman. Vives lays out, in a passage titled How the Maid Shall Seek a Husband, his views on female roles in pursuing and fulfilling a role as a wife. Drawing from the submissive framework laid out in Ephesians 5:22-33, Vives asserts thatRead More8 Week Pre-Marital Counseling Session Essay4296 Words   |  18 Pages It has not ascribed to the marriage covenant movement per say, however, the state has mandated that all marriage license fees be reduced by $32.50 if the couple completes marriage counseling sessions of at least four hours. This counseling must have taken place no sooner than one year prior to the date on the marriage license application.[1] The church I am presently on staff at requires all couples requesting to be married by any staff member go through marriage counseling. This can be doneRead MoreA Survey Of The New Testament2107 Words   |  9 Pageswere, by works of the law† (Romans 9:32). In First Corinthians Paul addresses many problems going on at the church at Corinth and begins with them all speaking the same things so there will be no divisions among them. Some were saying â€Å"I am of Paul, others† â€Å"I am of Apollos†, Cephas, or Christ (1 Cor. 1:12). Paul tells them they are of Christ, and saying otherwise would be wrong. He goes on to address sexual immorality, suing one another, marriage, and the Lord’s Supper, specifically their conductRead More The Seriousness of in Shakespeares Comedy of Errors Essay examples1916 Words   |  8 Pagesbut chaperoned lunch. His Adriana changes from a bitter shrew into a loyal wife gone a bit too far in her nagging. The play reproves both spouses for their roles in creating distance in their union. Shakespeare also expands the role of women in comparison to the Menaechmi by creating the character of Luciana to act as confidante and critic to Adriana, but, more importantly, to tie up loose ends by p roviding a bride for the second Antipholus. He also revives Aegeons lost wife, now a powerful matronRead MoreTheology of the Body32011 Words   |  129 Pagesduring his Wednesday Catecheses in St. Peter’s Square between September 5, 1979 and November 28, 1984. John Paul II says that these catecheses could be called â€Å"Human Love in the Divine Plan† or â€Å"The Redemption of the Body and the Sacramentality of Marriage.† B. Various scholars, in different language groupings, will generally break the theology of the body found in these 129 catecheses down into four main sections, others six. I think the most logical way to do so is to break it down into sevenRead MoreIs Mormonism a branch of Christianity?4109 Words   |  17 PagesBook of Mormon. On April 6, 1830, Joseph Smith established the Church of Jesus Christ of Latter-day Saints in Fayette, New York (Rhodes). In 1843, Smith was bombarded about his view on polygamy. A newspaper condemned the Mormon practice of plural marriages. Angered by the accusations, Smith tried to destroy the printing press that produced the condemning newspaper and was arrested on June 27, 1844. While imprisoned, several men came into the jail and killed Joseph Smith (â€Å"Joseph Smith†). Smith’s followersRead MoreDefining Words Project9052 Words   |  37 PagesWestermann surveys a number of languages to show that thanks is a secondary development. For e xample, in Greek the basic word is grace, and then by extension saying words of grace or giving thanks. The reason for this distinction may be seen from a comparison of giving thanks and praising. First, in giving thanks, whether you express it or not, you are the subject of the verb: I thank you or thanks. But in praise, true praise, the object of the praise is the subject of the sentence: He liftedRead MoreBible Versus the Toran12356 Words   |  50 Pagesthe Jews and the Gentiles. 2. FIRST LETTER TO THE CORINTHIANS - This letter deals with fractions and corrections due to immorality, lawsuits and abuse of the Lords supper. Also mentions idols, marriage and the resurrection. 3. SECOND LETTER TO THE CORINTHIANS - Pauls defense of his apostolic position. 4. TO THE GALATIANS - Paul refutes the errors of legalism and examines the proper place of grace in the christians life. 5. TO THE EPHESIANS - The believers position in Christ and informationRead MoreEssay on Short Term Pastoral Counseling Final15227 Words   |  61 Pageschurch will have approximately 240 in attendance of Sunday morning worship service. My overarching goal for life is to live in and teach others how to grow in the hope that comes from the redemption provided by Jesus Christ. (2 Timothy 3:16-17; Ephesians 1:7) I will be using the solution-based, short-term pastoral counseling model based on Kollar’s (2011) Solution-Focused Pastoral Counseling, and Hawkins’ Pastoral Counseling Scenario and Assessment Model. Upon reviewing the case study Crossroads:Read MorePerpetua and Felicity: Weighing the Cost of Choosing Between Family or Faith6228 Words   |  25 Pagescondemned criminal, literally taking up one’s cross to death. Shouldn’t the promise of eternal life be adequate inspiration for any who genuinely believe Jesus claims- doesn t it make sense that the greatest earthly longevity pales in comparison with eternity-but we sometimes prove less dedicated than we suppose? (26:41) Yes, even the first disciples were not at the outset prepared for such a demand (26:56) But, this does not alleviate the level of commitment our Lord seeks from us: if

Quality Web Design Free Essays

Quality Web Design (QWD) Security Weaknesses Steve Gelin Submitted to: Jack Sibrizzi SE571: Principles of Information Security and Privacy Keller Graduate School of Management Submitted: 8/25/2012 Table of Contents Executive Summary3 Company Overview3 Security Vulnerabilities3 Software Vulnerabilities4 Hardware Vulnerabilities4 Recommended Solutions5 A Hardware Example Solution5 A Software Example Solution5 Impact on Business Processes5 Summary5 References6 Executive Summary My paper focuses on a security assessment of Quality Web Design (QWD), which is a very successful company that is well-known for its magnificent and appealing websites; they work on trying to get your company or business in the top 10 search engine results so that searchers find you on the first page of the search results. They have a competitive pricing scheme going on, they offer many different options for their website construction, and they start by offering the customer a selection of pre-designed websites that they themselves can customize with their individual logos, text, images, themes or just a whole different template and any other information that would be helpful in catching the eye of potential customers. Company Overview Quality Web Design (QWD) is a business that specifies and focuses on Web site, Web development, content design, programming, graphic design, photo editing and logo design for all types of businesses. We will write a custom essay sample on Quality Web Design or any similar topic only for you Order Now QWD is a web graphic design and development company based out of Orlando, Fl. QWD cater to a huge and diverse clientele that spans across USA, UK and Canada. Security Vulnerabilities: Software Vulnerabilities Listed further down are two security vulnerabilities: software and hardware. These security vulnerabilities were identified through the initial verification of the QWD software usage for their web design company. A majority of QWD personnel require out of office access when working on projects for the company, so the use of Virtual Private Networks called (VPN’s), Outlook Web email, Microsoft SQL 2008 Server and Microsoft Exchange 2007 email servers which utilize the corporate intranet resources. Remotely utilizing these programs or software out of the company will cause QWD to be exposed to attacks from the internet. But not only that, employees put the utilization of corporate equipment such as desktops, laptops mobile devices (iPhones and Windows Mobile 6) in very harmful situations that the company will pay for dearly later as time progress. Having these equipment listed it is possible to incur outside attacks from the internet while utilizing the company intranet resource on a remote computer that is not protected. As I’ve read the different equipment listed within the QWD company it seems that there employee laptops, mobile devices are being used unprotected over the internet which could lead to situations such as Trojan horses and email worms. For example Microsoft Exchange 2007 email servers has a well-known vulnerability that could allow remote code execution, this vulnerability can allow an attacker to take control of your affected system with Exchange Server service account privileges or the attacker could just disable your services within Microsoft Exchange completely. Hardware Vulnerabilities The same can be said for the companies hardware systems listed such as their iPhones and Windows Mobile 6, these hardware devices that employees of QWD are devices that can easily be hacked by an outside user for example the iPhone 4 has a vulnerability that allows an intruder to be able to act silently and retrieve e-mail messages, SMS messages, calendar appointments, contact information, photos, music files, videos, along with any other data recorded by iPhone apps. The same can be said for their Windows Mobile 6 devices, there’s a well know issue with the Bluetooth function in all Windows Mobile 6 devices. This issue allows an individual to read or write any file that’s on your mobile device, even the Internet Explorer on Windows Mobile 6 and Windows Mobile 2003 for Smartphones allows attackers to cause a denial of service; which the attacker then uses to infiltrate your device to retrieve e-mail messages, SMS messages, and calendar appointments, contact information etc. From my research the only workaround provided for this vulnerability is not to accept pairing nor connection requests from unknown sources. So it would be better if the individuals who are using devices with Windows Mobile 6 as their operating system should be very mindful and careful of the things that they allow their devices to connect to. Recommended Solutions: For QWD the installation of anti-malware to protect against malicious applications, spyware, infected SD cards and malware-based attacks against their mobile or hardware devices such as iPhones, laptops etc. Strongly enforce security policies, such as mandating the use of strong PINs/Passcodes, use SSL VPN clients to effortlessly protect data in transit and ensure appropriate network authentication and access rights finally centralize locate and remote lock, wipe, backup and restore facilities for lost and stolen devices. As for software vulnerabilities the use of firewalls, on both laptops and desktops, anti-malware and spyware programs that will protect against malicious activities, updated software patches with the latest updates to security threats, the use of strong passwords and pass keys, when sending information over the internet whether classified or unclassified he use of an encryption tool to keep that information from being intercepted. Impact on Business Processes: As we all know as IT professional, there can be a lot of different impacts that can affect work progress within a company such as password update reminders, the cost that will be needed to implement these new changes, what would be the privacy, rules and regulations for these devices. Not only will these new changes cause confusion for the first few months of the change up, they may also cause employee’s to feel paranoid of the thought that their system could be compromised and that there being asked to constantly update things within their system. Summary: In summary this paper focuses on the vulnerabilities of QWD as a Web Design and development company, the software and hardware vulnerabilities of their system and the needed recommended solutions for all devices such as their iPhones and Windows Mobile 6 usable devices. These devices left unchecked can cause major issues to the company if such items were attacked and used to an attackers benefit. QWD as an organization must assess the situation with their software and hardware vulnerabilities and commence the proper and needed steps to counter these problems within QWD. References: Degerstrom, J. (2011). Browser Security and Quality Web Design. Retrieved from http://www. jimdegerstrom. com/blog/2011/05/browser-security-and-quality-web-design. html Lowe, S. (2009). Patch these critical vulnerabilities in Exchange Server. Retrieved from http://www. techrepublic. om/blog/datacenter/patch-these-critical-vulnerabilities-in-exchange-server/611 Hamell, D. (2010). Malicious Mobile Threats Report. Retrieved from http://juniper. mwnewsroom. com/manual-releases/2011/At-Risk–Global-Mobile-Threat-Study-Finds-Security Norman, G. (2009). Windows Mobile 6. 0 Users Beware of Bluetooth Vulnerability. Retrieved from http://www. findmysoft. com/news/Windows-Mobile-6-0-and-6-1-Users-Beware-of-Bluetooth-Vulnerability/ Greenberg, A. (2011). iPhone Security Bug. Retrieved from How to cite Quality Web Design, Papers

Readability of Financial Reports and IFRS

Question: Discuss about the Readability of Financial Reports and IFRS. Answer: Introduction: As stated in the conceptual framework under chapter 3 of the QC 12 of AASB, the financial statements of any organization shows the progress of the organization during the particular period in economic and financial terms. There are various users for the financial statement and the data must be presented in faithful and relevant way so that it can fulfil the purpose of the users. The accountant must take all the necessary steps to assure that the reports are free from error and prepared in a neutral way as well as complete in all aspects. The term faithful representation explains that the accountant has not prepared its report based on any influence of the users and prepared with the best knowledge of the accountant. As the financial report plays an important role in decision making aspect of all the users, the information must be accurate and free from any manipulation (Australian Accounting Standards Board (AASB) - Home, 2017). The accountants main objective while preparing the financial statements are to make the statements free from any influence and representing it in a faithful manner. Other objectives of the faithful representation are: Following the standard the preparer of the financial statement must prepare the reports through taking care of preventing it from error, influence, inaccuracy and unethical means. Further, he must follow the standards and guidance provided by the AASB (Baker Haslem, 2015). Undue influence the reports must not be prepared with the view of any person who is interested in the financial performance of the organization. For example, if any organization is planning to borrow finance, its better profitability will surely play an important role in getting the loan, therefore, the financial statement must not be manipulated to raise loan from the borrower (Burc?, Mate? Pu?ca?, 2015). The term neutrality to be maintained while preparing the financial statement is solely dependent on the view, characteristics, determination and will power of the accountant. It is a fact that, maintaining neutrality is not possible in all the cases like different accountant may uses the same aspect from different aspect. It will not be possible to match their aspect and outcome and the users are most likely to raise questions regarding the profits and losses which are tough to be answered by the accountants. . However, the accountant must take all the required consideration to prepare the statement that is reliable, neutral, faithful and presented with the best possible knowledge of the preparer. He must take care while making the important projections like estimation of depreciation, bad-debts, interest rate and profit. Generally, it will be a good practice to show the losses at the highest projected value and profits at the lowest projected value (Cheung, 2014). Historical cost approach record the assets at its original or actual cost at which the assets were acquired. Through the historical approach the assessor can make the difference in the cost of the asset from the assets other costs like replacement cost, fair value or market value. Historical cost is used to state the asset in its purchasing cost in addition to the cost expensed for preparing the asset for the intended use. Weaknesses of historical cost: Various weaknesses that are to be faced while valuing the asset on historical cost method are: Ignore the changes the primary objective for publication of financial reports is to show the current position of the company at the true value. However, the historical approach ignores the changes in the value of the asset due to impairment, depreciation and changes in the market value. Therefore, it does not reveal the true cost of the organization. Unrealistic profit reports prepared on this basis does not reveal the true position of the organization in respect to earnings and expenses. Under this, the earnings are measured on current value whereas the expenses are measured at historical value. Mix up the holding and operating profit the profit or loss arising from the inventory holding is confused with the operating profit or losses. However, the profit or loss arising from operation must be separated from the loss or profit arises from inventory holding. Although the historical approach have some obligations, it has its own advantages too, these are: Consistency under this method, the cost of the asset can be asset can be measured consistently base on the original cost recorded at the purchasing time. Easier and simple assessment of cost under this method is easy and simple as the cost can be accesses from the purchase voucher and transaction. Moreover, the assessor does not have to keep an eye over the continuous changes in the market value of the asset. Manipulation as the cost can be analysed very easily from the purchase voucher, the chances of manipulating the cost is approximately zero and the value can be measured more reliably (Mazhambe, 2014). Alternatives to historical cost approach: Current cost method under this method, the value of the asset are adjusted with the changes in the market value of the asset. Financial statements prepared on this basis takes into consideration the changes in the value of the asset and reveal the true value of the organization. Cost basis approach Under this, the earnings and expenses are accounted only after they are received or the payment made. This method is common for the small businesses and reporting for the income tax (Tan?Kantor, Abbott Jubb, 2017). Objectives of financial reporting: As per the conceptual framework of AASB, the main objective of the general purpose financial reporting is to offer reliable information to the users for decision making. It shows the performance and changes in financial positions of any organization over the particular period and assist the investors, lenders, creditors and potential investors to make their decisions. While preparing the statements, the accountant must not take into consideration the influence of any external as well as internal users and assure that on the financial statements, they do not have any kind of association. The financial statements are used by the following users for making decisions in various aspects. Present and potential investors the investors are the part of the organization and they have a right on the profits of the organization. They analyse the financial reports to assess the risk and return factor so that they can make decisions regarding their investment in the company Lenders lenders like financial institutions or banks or purchaser of debt securities expect return in form of interest on their lending. Thus, they use the financial statement to evaluate and project the future cash flows of the company and the risks involved with the cash flows (Barbier Burgess, 2017). Creditors based on the financial reports the creditors decide on the credit terms that may be offered to the entity. They also assess the credit worthiness and financial viability of the entity for granting the credit period. In addition to the above users, the financial reports are also used by the industrial competitors, governments, employees of the company and general public. They use the reports for comparing the entitys performance with the competitors, calculation of tax, accurateness and reliability of the financial statement (Kigozi et al., 2014). In few organizations, the activities like buying or selling are measured based on the historical value while others value their activities based o the current market value and hold the value till the sell or purchase of the asset. Thus the entity does not record the transaction immediately and records only after the transaction takes place. The main disadvantage for the historical cost arises when it is compared with the the fair value method. In few instances, it shows very clearly that the historical approach is not reliable and to reveal the value of the asset, any other method like fair value method is suitable. Generally this is required when the fair value method shows the cost in more reliable and relevant way (Ellul et al., 2014). Though there are various arguments regarding which method is suitable among the two, it is completely depend upon the circumstances and requirement. Under GAAP the historical approach is considered whereas practically, the valuation under cost or market value whichever is lower is adopted (Greenberg et al., 2013). Reference: Australian Accounting Standards Board (AASB) - Home. (2017). Aasb.gov.au. Retrieved 5 April 2017, from https://www.aasb.gov.au/ Baker, H. K., Haslem, J. A. (2015). Information needs of individual investors. Barbier, E. B., Burgess, J. C. (2017). Depletion of the global carbon budget: a user cost approach.Environment and Development Economics, 1-16. Burc?, V., Mate?, D., Pu?ca?, A. (2015). Standard-Setters versus Big4 Opinion, Concerning IASB Revision Project of the Conceptual Framework for Financial Reporting.Studia Universitatis Vasile Goldi?, Arad-Seria ?tiin?e Economice,25(2), 81-107. Cheung, E. W. Y. (2014). Readability of Financial Reports and IFRS Adoption in Australia. Ellul, A., Jotikasthira, P., Lundblad, C., Wang, Y. (2014). Is historical cost accounting a panacea.Market stress, incentive distortions and gains trading.(May 8, 2014). Greenberg, M. D., Helland, E., Clancy, N., Dertouzos, J. N. (2013).Fair Value Accounting, Historical Cost Accounting, and Systemic Risk. Rand Corporation. Kigozi, J., Jowett, S., Lewis, M., Barton, P., Coast, J. (2016). Estimating productivity costs using the friction cost approach in practice: a systematic review.The European Journal of Health Economics,17(1), 31-44. Mazhambe, Z. (2014). Review of International Accounting Standards Board (IASB) Proposed New Conceptual Framework: Discussion Paper (DP/2013/1).Journal of Modern Accounting and Auditing,10(8). Tan?Kantor, A., Abbott, M., Jubb, C. (2017). Accounting Choice and Theory in Crisis: The Case of the Victorian Desalination Plant.Australian Accounting Review.