Saturday, January 25, 2020
The Origin Of Environmental Education Education Essay
The Origin Of Environmental Education Education Essay The environment encompasses all the living and non-living things that occur on Earth. The fate of the environment is entwined with that of every life that inhabits the planet including that of human beings. The industrialization era brought about devastating impacts on the environment and at the end of the nineteenth century, people started to apprehend the susceptibleness of the environment and the gravity of the implications if the environment was not taken care of. Nations gathered and issues about the environment were starting to take priority, hoping to obtain and sustain a better future for our planet. Environmental education is not a contemporary subject matter. It can be dated back to as early as the 18th century with the treatise of Jean-Jacques Rousseau who stressed the value of an education that revolved on the environment. Some years later, the Swiss-born naturalist, Louis Agassiz, echoed Rousseaus philosophy. It was these two influential scholars who laid the foundation for a concrete environmental education program, known as the Nature Study, which occurred between the late 19th century and early 20th century. Following the effortful work of many other naturalists, April 22nd of the year 1970 was declared as the first Earth Day; a national teach-in concerning environmental issues. This memorable event paved the way for the current environmental education movement. In the latter months, President Nixon passed the National Environmental Education Act, which intended to incorporate environmental education into K-12 schools. In the following year, the North American Association for Environmental Education (NAAEE), formerly known as the National Association for Environmental Education, was instituted to ameliorate the environmental literacy by supplying resources to teachers and promote environmental education programs. The following year was then declared by the European Council as the Year of the Environment. Environmental education was globally acknowledged when the UN Conference on the Human Environment held in 1972, in Stockholm, Sweden, affirmed that environmental education must be utilized as the key to address environmental issues all around the world. The United Nations Education Scientific and Cultural Organization (UNESCO) and the United Nations Environment Program (UNEP) generated three major declarations that have guided the course of environmental education. These were namely the Stockholm declaration, the Belgrade charter and the Tbilisi declaration. The Stockholm declaration: The Declaration of the United Nations Conference on the Human Environment took place between June 5th and June 16th of the year 1972. The document, consisting of 7 proclamations and 26 principles, was created in order to inspire and guide the people of the world in the preservation and enhancement of the human environment. The Belgrade charter was held in October of 1975. This agreement was the product of the International Workshop on Environmental Education which was held in Belgrade, Yugoslavia. The foundation of the Belgrade charter was the Stockholm Declaration which was improved upon by goals, objectives and guiding principles of environmental education programs which included the general public. The Tbilisi declaration of October 1977, noted the unanimous accord in the important role of environmental education in the preservation and improvement of the worlds environment, as well as in the sound and balanced development of the worlds communities. (Tbilisi, 1977). The Tbilisi declaration not only rationalized and elucidated the Stockholm declaration and the Belgrade charter but also included new aims and objectives as well as guiding principles of environmental education. Later that year, the Intergovernmental Conference on Environmental Education in Tbilisi, Republic of Georgia accentuated the responsibility of Environmental Education in the conservation and development of the environment as a whole on a worldwide level. The importance of sustainable development was established in the year 1987, when the World Commission on Environment and Development published the Brundtland Report. This report, also known as Our Common Future, enlightened the concept of sustainable development in which the protection of the environment and the economic growth were regarded as interdependent notions as well as the concept of social equity. According to the Brundtland Report, sustainable development implies meeting the needs of the present without compromising the ability of future generations to meet their own needs (Brundtland, 1987). In 1992, the United Nations Conference on Environment and Development which took place in Rio de Janeiro, Brazil, supported and embellished the goal of obtaining sustainability. This was achieved by means of international agreements made on climate variation, woodland and biodiversity. One of the most significant aspects of the Rio Earth Summit, was Chapter 36 of Agenda 21; the fulcrum of our current environmental sustainable development. Agenda 21 focused on reorienting education towards sustainable development; increasing public awareness; and promoting training. (Chapter 36, Agenda 21). Agenda 21 discards the view of the environment as a detached system and stresses the perspective of the environment as a holistic approach incorporating our surroundings as well as our existence, making use of nature and its resources. Another crucial step forward in sustainable development was held in 2002 by the United Nations Commission; the Johannesburg Summit in Johannesburg, South Africa. This summit brought together tens of thousands of participants to focus the worlds attention and direct action towardà ¢Ã¢â ¬Ã ¦conserving our natural resources in a world that id growing in population, with ever-increasing demands for food, water, shelter, sanitation, energy, health services and economic security. (Johannesburg Summit, 2002). In 2005 the National Environmental Education and Training Foundation held the first National Environmental Education Week between the10th and 16th of April. Later that year, the Centre for Environment Education held the Education for a Sustainable Future Conference in Ahmedabad in India. Over 800 learners, thinkers and practitioners from over 40 countries attended and established the Ahmedabad Declaration on education for sustainable development. Environmental Education has long been considered as a crucial aspect of our existence. It is an international concern which has brought and has yet to bring all the nations together striving to reach one important goal, one which gives the interdependency of the environment and that of organisms, including ourselves, the major precedence they deserve. 1.2 Philosophy of Environmental Education Environmental education comprises several unique philosophies where each has its own objectives. However, the disciplines overlap in purpose and philosophy of environmental education. The two main disciplines of environmental education are that of outdoor education and that of experiential education. Outdoor education refers to learning in, for and about the outdoors. It is a means of curriculum extension and enrichment through outdoor experiences (Hammerman, 1980, p. 33). Through outdoors experiences, environmental education may be taught or enhanced. Experiential education is a process through which an individual assembles knowledge, skill and value from direct experiences. Learning about the environment, being an outdoor or experiential education, is a way of teaching a person to love the Earth. Through this means, a person enhances his awareness and appreciation of the natural environment as well as learns skills in order to improve his life in the outdoors and learns relationships among the inhabitants. Moreover, the person has learned how to learn and can thus make his own decisions on how to care for the land. This great achievement is called environmental literacy. Thus, education becomes empowerment, where the individual can master complex skills and important decision making which are not affected by todays changing society. 1.3 Roles, Objectives and Principles of Environmental Education The Tbilisi Declaration, held in 1977, was the worlds first intergovernmental conference on environmental education. It was organized by the United Nations Education, Scientific and Cultural Organization (UNESCO) in cooperation with the U.N. Environment Programme (UNEP) The declaration accentuated the important role of environmental education in the conservation and development of the worlds environment, as well as the sound and reasonable improvement of the worlds communities. The Roles, Objectives and Characteristics of Environmental Education as laid out during the Tbilisi Declaration as well as the two recommendations of the Conference are: The Conference recommends the adoption of certain criteria which will help to guide efforts to develop environmental education at the national, regional, and global levels: Whereas it is a fact that biological and physical features constitute the natural basis of the human environment, its ethical, social, cultural, and economic dimensions also play their part in determining the lines of approach and the instruments whereby people may understand and make better use of natural resources in satisfying their needs. Environmental education is the result of the reorientation and dovetailing of different disciplines and educational experiences which facilitate an integrated perception of the problems of the environment, enabling more rational actions capable of meeting social needs to be taken. A basic aim of environmental education is to succeed in making individuals and communities understand the complex nature of the natural and the built environments resulting from the interaction of their biological, physical, social, economic, and cultural aspects, and acquire the knowledge, values, attitudes, and practical skills to participate in a responsible and effective way in anticipating and solving environmental problems, and in the management of the quality of the environment. A further basic aim of environmental education is clearly to show the economic, political, and ecological interdependence of the modern world, in which decisions and actions by different countries can have international repercussions. Environmental education should, in this regard, help to develop a sense of responsibility and solidarity among countries and regions as the foundation for a new international order which will guarantee the conservation and improvement of the environment. Special attention should be paid to understanding the complex relations between socio-economic development and the improvement of the environment. For this purpose, environmental education should provide the necessary knowledge for interpretation of the complex phenomena that shape the environment, encourage those ethical, economic, and esthetic values which, constituting the basis of self-discipline, will further the development of conduct compatible with the preservation and improvement of the environment. It should also provide a wide range of practical skills required in the devising and application of effective solutions to environmental problems. To carry out these tasks, environmental education should bring about a closer link between educational processes and real life, building its activities around the environmental problems that are faced by particular communities and focusing analysis on these by means of an interdisciplinary, comprehensive approach which will permit a proper understanding of environmental problems. Environmental education should cater to all ages and socio-professional groups in the population. It should be addressed to (a) the general nonspecialist public of young people and adults whose daily conduct has a decisive influence on the preservation and improvement of the environment; (b) to particular social groups whose professional activities affect the quality of the environment; and to scientists and technicians whose specialized research and work will lay the foundations of knowledge on which education, training, and efficient management of the environment should be based. To achieve the effective development of environmental education, full advantage must be taken of all public and private facilities available to society for the education of the population: the formal education system, different forms of nonformal education, and the mass media. To make an effective contribution towards improving the environment, educational action must be linked with legislation, policies, measures of control, and the decisions that governments may adopt in relation to the human environment. The Conference endorses the following goals, objectives and guiding principles for environmental education: The Goals of Environmental Education are: To foster clear awareness of and concern about, economic, social, political and ecological interdependence in urban and rural areas; To provide every person with opportunities to acquire the knowledge, values, attitudes, commitment and skills needed to protect and improve the environment; To create new patterns of behavior of individuals, groups and society as a whole towards the environment. The Categories of Environmental Education Objectives are: Awareness: to help social groups and individuals acquire an awareness and sensitivity to the total environment and its allied problems. Knowledge: to help social groups and individuals gain a variety of experience in, and acquire a basic understanding of, the environment and its associated problems. This is of utmost importance as the more people learn about their surroundings, the more they will tend to care about it. (Kriesberg, 1996). Attitudes: to help social groups and individuals acquire a set of values and feelings of concern for the environment and the motivation for actively participating in environmental improvement and protection. Reinforcing this category, the attitudes of children are a major focus of many environmental education programmes. (Eagles and Demare, 1999). Skills: to help social groups and individuals acquire the skills for identifying and solving environmental problems. Participation: to provide social groups and individuals with an opportunity to be actively involved at all levels in working toward resolution of environmental problems. Education needs to go beyond information and awareness to include behavioural change. (Niedermeyer, 1992). Moreover, all serious environmental education aims to motivate individuals to take responsible action. (Bogner, 1998). Guiding Principles Environmental Education should: Consider the environment in its totality-natural and built, technological and social (economic, political, cultural-historical, ethical, esthetic); Be a continuous lifelong process, beginning at the preschool level and continuing through all formal and nonformal stages; Be interdisciplinary in its approach, drawing on the specific content of each discipline in making possible a holistic and balanced perspective; Examine major environmental issues from local, national, regional, and international points of view so that students receive insights into environmental conditions in other geographical areas; Focus on current and potential environmental situations while taking into account the historical perspective; Promote the value and necessity of local, national, and international cooperation in the prevention and solution of environmental problems; Explicitly consider environmental aspects in plans for development and growth; Enable learners to have a role in planning their learning experiences and provide an opportunity for making decisions and accepting their consequences; Relate environmental sensitivity, knowledge, problem-solving skills, and values clarification to every age, but with special emphasis on environmental sensitivity to the learners own community in early years; Help learners discover the symptoms and real causes of environmental problems; Emphasize the complexity of environmental problems and thus the need to develop critical thinking and problem-solving skills; Utilize diverse learning environments and a broad array of educational approaches to teaching, learning about and from the environment with due stress on practical activities and first-hand experience. Approaches to Environmental Education The ultimate aim of environmental education is to aid society in becoming environmentally knowledgeable; moreover, it endows people with the necessary skills and dedication for working, both individually and collectively, towards achieving and/or maintaining a dynamic equilibrium between the caliber of life and that of the environment. There are several approaches towards environmental education, especially when dealing with young children, all enclosing the same aim. However the basis of each approach to environmental education encompasses education about, through and for the environment. Education About the Environment The concept of education about the environment simply entails unveiling and divulging knowledge about our surroundings. The more a person becomes aware of his environment the more he can grow to appreciate it and thus make use of its resources in a sustainable way. As Dr. Ken Gilbertson clearly stated, Environmental Education is a means to teach a person to love the Earth. It is not proselytizing but providing a basis for comprehending complex social and natural/physical connections. (Dr. William Fleischman, 2010). Learning about the environment leads to a progression from awareness to action, a progression mirrored in the objectives set forth by the Tbilisi Declaration, to maintain responsible environmental behavior and a sustainable future. (Dr. Julie Ernst, 2010). Education Through the Environment Education through the environment implies utilizing the surrounding ambient itself as a resource for the educational purpose. The environment itself is the most effective and readily available tool for environmental education. Activities which take place outdoors are of utmost importance especially with the younger generation which tends to learn more through direct observation and experience. Appreciation of our surroundings is not something that could be learnt merely in a classroom, but requires an investment of time spent in the presence of nature, energy and reflection (Miles, 1991 p.6). Outdoor activities are also beneficial for ones peace of mind as nature itself has the power to instill serenity upon ones being, leading to a greater appreciation of the environment. In addition, outdoor ecology programs may influence a childs attitude and behaviour towards a more positive direction, provided that it takes place for an adequate amount of time. (Bogner, 1998). As Rachel Carson once said, If a child is to keep alive his/her sense of wonder, he/she needs the companionship of at least one adult who can share it, rediscovering with him or her the joy, excitement and mystery of the world we live in. Environmental education encourages us to constantly rediscover that sense of wonder and bonds people and communities with the natural world. When learning about the environment, one must take into consideration all its aspects, including that of the built environment. Equilibrium should be achieved between the natural and social world in order to reveal real life situations and real issues and concerns, providing the opportunity to analyze the local environment as well as introduce the idea of environmental responsibility. 1.4.3 Education For the Environment Education for the environment encompasses the growth of a knowledgeable person into a motivated, responsible, caring individual, who seeks to take accountable action in order to maintain and nurture a sustainable environment. Environmental education endeavors to improve upon environmental ethics which would result in the advancement of the caliber of life on Earth. Knowledge is of fundamental significance if one is to develop a sense of understanding and appreciation about his or her surroundings. However knowledge is only the first step and should always be followed by deed. Actively involving people, especially children, in their communities and in finding solutions to local environmental problems, encourages ones heart to become more active at a global level. As Hewitt precisely stated in 1997, Knowledge alone cannot influence the protection of the environment. It is mostly through hands on experience that an individual is able to fully comprehend the value of our environment and develop a sense of compassion towards it. By directly involving young people in environmental activities, they are being encouraged to evaluate their own individual impact on the well being of their surroundings as well as apprehend that along with others, we all affect the environment and thus let it be in a constructive comportment. 1.1.4 Games in Environmental Education Any form of education should always incorporate an enjoyable aspect, one in which the attention of the individuals involve is captured and maintained, making the learning experience more effective. Environmental education could also be taught in a pleasurable manner. This could be done by the use of many games and activities which not only challenge the participants but also encourage the children to act on the knowledge they have obtained and become actively involved in the care and maintenance of the environment as a whole. Playing games was thought of as a fundamental part of learning by many learning theorists including Piaget who strongly believed that games are an indispensable aspect of an individuals development of intelligence. The additional advantage of playing games is that children become central to their own learning and a deviation from the normal teaching methods would ensure that every child is given the opportunity to participate and expand his or her skills in the concerned area. 1.4.5 Environmental Problems When a child is presented with a relatively intricate quandary at an early stage in his or her life, and is asked to propose some sort of solution to the predicament which he/she might encounter, the child starts developing cognitive skills which are beneficial for life. Children should be exposed to environmental tribulations that occur in real life situations and should be guided to an appropriate and efficient solution. This was also one of the recommendations of the Tbilisi Intergovernmental Conference on Environmental Education in the following statement; à ¢Ã¢â ¬Ã ¦environmental education should bring about a closer link between educational processes and real life, building its activities around the environmental problems that are faced by particular communities and focusing analysis on these by means of an interdisciplinary, comprehensive approach which will permit a proper understanding of environmental problems (UNESCO-UNEP 1978, Recommendation No. 1).
Friday, January 17, 2020
Complete monopoly Essay
Today, many firms are enjoying a monopoly of their products/services in the market. Monopoly may be defined as the complete control over a commodity enjoyed by a particular company in the market. There will be only a solo manufacturer or provider of the commodity and customers have to depend on them whenever there is a demand since there are no substitutes available. As a result, such a manufacturer can have an absolute control over the price as well as quantity available in the market. Another benefit enjoyed by the monopolies are that they do not face any risk of an opponent entering the market. In order to establish complete monopoly, usually companies take care of the following things: 1. They acquire the complete control over the key raw materials required for manufacturing the product. 2. They may acquire a patent in order to be the solo manufacturers or providers of the product or service. 3. They acquire the technical and productive efficiency to meet the market demand for their commodity. Usually a commodity produced by the monopolies will be manufactured in fewer quantities only and their cost may be higher. Since there is no market competition, the advantages are mostly enjoyed by the manufacturers. Little are the benefits obtained by the consumers, since they have no choice when a demand arises. FEATURES OF MONOPOLY The following are the main features of a monopoly market: 1. In a monopoly, there is a solo manufacturer or provider of a commodity. So all the demands in the market are to be met by this single vendor. 2. Highest benefits are enjoyed by the solo manufacturer. 3. The price, quantity as well as the quality of the commodity is the absolute decision of the manufacturer. Normally, commodities available in a monopoly market will have a higher price. 4. There is no competition or substitutes in a monopoly market. Even if a competitor wants to enter a market, it is a very difficult task. TYPES OF MONOPOLY There are various types of monopoly prevailing in the market. Various classifications have been made based on different criteria. This section checks in detail the classifications: 1. Based on ownership a. Public Monopoly: In a public monopoly, the product/service is provided and controlled by the Government of the country. Unlike other monopolies, public monopoly does not depend upon maximizing profit theory. Rather it is concentrated on the benefits of the people. For example, the Oil Industry in Abudhabi is the monopoly of ADNOC. There are no competitors to ADNOC and still gasoline is provided to the residents at a reasonable price. b. Private Monopoly: In strong contrast to public monopoly, in the case of private monopoly, the product/service is provided and controlled by private firm or an individual. Their main concentration will be on maximizing the profit and hence such commodities will have a higher price. For example, the diamond manufacturers De Beers enjoyed a complete monopoly over the market for about 100 years. In a drive to achieve maximum profits, they created a false impression that the diamond supply was becoming limited and hence increased the rates which mounted up their profits. 2. Based on the price a. Simple Monopoly: In the case of simple monopoly, the price of a product/commodity is the same regardless of the customers. Usually it has control in a particular market only. For example, the water supply in Abu-Dhabi is taken care of by ADWEA. The price charged is the same across the emirate indicating a simple monopoly. b. Discriminating Monopoly: In the case of a discriminating monopoly, the price is discriminated according to the customers. Such a commodity will have different prices in different regions. Normally, such a firm has control in various markets. For example, the cost of Mercedes Benz car is different in different countries of the world. In Germany, where it is manufactured, it is usually sold at a relatively lower price. In UAE, the price is higher than that in Germany. In India, the price is higher than that in UAE. 3. Based on competition level a. Perfect Monopoly: In perfect monopoly, there is absolutely no threat from any competitors. Such firms enjoy complete control without the fear of any competitor entering the market. This is the most ideal case and is difficult to be established in realty. b. Imperfect Monopoly: In imperfect monopoly, there is no competitor in appearance. But the company may be in the fear of an opponent entering the market in the near future. As the name indicates, the seller do not enjoy the complete features of an ideal monopoly because there is a threat of competition. For example, until recently Etisalat enjoyed the monopoly of telecommunications and internet services in the UAE. But with the entry of du, Etisalat is facing an imperfect monopoly as du is widening its service to all the realms of Etisalat. 4. Based on how the monopoly is achieved. a. Legal Monopoly: Legal monopoly is usually the monopoly acquired by a firm by legal procedures with the sanction from the Government. Copyrights, trademarks, patents etc are legal tools for obtaining monopoly over a product or service. For example, the company Telstra acquired a legal monopoly over providing telecommunications service in Australia. b. Natural Monopoly: Natural Monopoly is the monopoly obtained naturally without any legal procedures. Such a monopoly is obtained due to the advantage of good-will, plentiful resources, good site etc. For example, Middle East enjoys a natural monopoly over the gasoline resources in the area. CONCLUSION Although many firms enjoy a monopoly over their products, seldom do such regulations benefit the customers, except for the case of public monopoly. Since there no competitions, the competitive advantage is also denied to the customers and mostly they are forced to buy the product despite their hesitation. However, monopoly is most enjoyed by the firms exercising it. REFERENCES 1. Goodwin, Nelson, Ackerman, Weissskopf. (2009). ââ¬ËMicroeconomicsââ¬â¢, 2nd edition.
Thursday, January 9, 2020
Essay on Life in Prison - 1857 Words
Life in Prison Cody Cotten CJA/383 December 21, 2010 Chet Madison Jr. Life in Prison When an individual is introduced to the prison life, after violating rules and laws, he or she must come to terms about the journey he or she are about to take behind bars in prison. No one can save them, or do their time for them, and a majority of their freedom has been stripped from them either temporarily or permanently. Prison life deals with all walks of life and is not discriminative toward any race. In this paper I will discuss my perspective on prison life, policies I would enforce an inmateââ¬â¢s need for respect, changes on correctional policy, and why people commit crimes. I have learned many things about prison life. Iâ⬠¦show more contentâ⬠¦When incarcerated you have to learn the prison slang to survive. Understanding prison slang was mandatory to survive in prison; the inmates had to learn this langue because it was vital to communicate efficiently with other inmates. Inmates knew if they used the word ââ¬Å"Punk or Niggasâ⬠there would be a fight if you werenââ¬â¢t close with a black inmate. Policies I would Enforce to Aid Inmate Adjustment Prisons have many policies set in place to help aid inmatesââ¬â¢ with adjusting to prison life. No matter what policies are set in place to help aid inmates they will always have a hard time especially for first timers. According to Frank Schmalleger and John Ortiz Smykla (2009) new inmates face major problems because of the loss of liberty, lack of material possessions, the depravation of materials and services, the lack of heterosexual relationships, and feeling unsecured. I think that inmates can be helped with the adjustment process by initiating and enforcing a program to deal with such issues. I think I would eliminate policies that are designed to make prison life unpleasant and concentrate more on policies that help inmates progress in their educational and rehabilitation programs. One policy that is very important to inmates is to feel safe in their prison environment. As a result there have been many debates on the rights of the inmates. I think the most important policy I would enforce is educational programs that willShow MoreRelatedLife in Prison1834 Words à |à 8 Pagesimprisonment. As times past by the prison has taken on various shapes and forms. The quality and most conditions of prisons have changed in order to provide better living conditions for the inmates, but the main purpose of the prison has never changed, the online article Welcome to Stop the Crime states that ââ¬Å" a prison have four major purposes, these include retribution, incapacitation, deterrence and rehabilitationâ⬠(stoptheaca.org). This shows that the prison is there to ensure that criminals payRead MoreThe Prison of Life1817 Words à |à 8 Pagesinquisitive of creatures, had always sought the meaning of life. 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Wednesday, January 1, 2020
What Was the Virginia Plan
The Virginia Plan was a proposal to establish a bicameral legislature in the newly-founded United States. Drafted by James Madison in 1787, the plan recommended that states be represented based upon their population numbers, and it also called for the creation of three branches of government. While the Virginia Plan was not adopted in full, parts of the proposal were incorporated into the Great Compromise of 1787, which laid the foundation for the creation of the U.S. Constitution. Key Takeaways: The Virginia Plan The Virginia Plan was a proposal drafted by James Madison and discussed at the Constitutional Convention in 1787.The plan called for a bicameral legislature with the number of representatives for each state to be determined by the states population size.The Great Compromise of 1787 incorporated elements of the Virginia Plan into the new Constitution, replacing the Articles of Confederation. Background Following the establishment of the United Statesââ¬â¢ independence from Britain, the new nation was operating under the Articles of Confederation: an agreement among the thirteen original colonies that the U.S. was a confederation of sovereign states. Because each state was an independent entity with its own governmental system, it soon became apparent that the idea of a confederation wasnââ¬â¢t going to work, particularly in cases of conflict. In the summer of 1787, the Constitutional Convention convened to evaluate the problems with governing under the Articles of Confederation. Several plans for modifying the government were proposed by the delegates to the convention. Under the direction of delegate William Paterson, the New Jersey Plan suggested a unicameral system, in which legislators voted as a single assembly. In addition, this proposal offered each state a single vote, regardless of population size. Madison, along with Virginiaââ¬â¢s governor Edmund Randolph, presented their proposal, which included fifteen resolutions, as a contrast to the New Jersey Plan. Although this proposal is often called the Virginia Plan, it is sometimes referred to as the Randolph Plan in the governorââ¬â¢s honor. Principles The Virginia Plan suggested first and foremost that the United States govern by way of a bicameral legislature. This system would split legislators into two houses, as opposed to the single assembly put forth by the New Jersey Plan, and legislators would be held to specified term limits. According to the Virginia Plan, each state would be represented by a number of legislators determined by the population of free inhabitants. Such a proposal was of benefit to Virginia and other large states, but smaller states with lower populations were concerned that they wouldnââ¬â¢t have enough representation. The Virginia Plan called for a government divided into three distinct branchesââ¬â executive, legislative, and judicialââ¬âwhich would create a system of checks and balances. Perhaps more importantly, the proposal suggested the concept of the federal negative, which meant that the federal legislative body would have the power to veto any state laws seen as ââ¬Å"contravening in the opinion of the National Legislature the articles of Union.â⬠In other words, state laws could not contradict federal ones. Specifically, Madison wrote: ââ¬Å"Resolved that the Legislative Executive and Judiciary powers within the several States ought to be bound by oath to support the articles of Union.â⬠The Federal Negative Madisonââ¬â¢s proposal for the federal negativeââ¬âthe power of Congress to veto and override state lawsââ¬âbecame a bone of contention among the delegates on June 8. Originally, the Convention had agreed to a somewhat limited federal negative, but in June, South Carolina governor Charles Pinckney proposed that the federal negative should apply to ââ¬Å"all laws which [Congress] should judge to be improper.â⬠Madison seconded the motion, warning delegates that a limited federal negative could become an issue later on, when states began to argue about the constitutionality of individual vetoes. The Great Compromise Ultimately, the delegates to the Constitutional Convention were tasked with making a decision, and so they had to evaluate the benefits and drawbacks of both the New Jersey and Virginia Plans. While the Virginia Plan was appealing to larger states, smaller states supported the New Jersey Plan, with their delegates feeling they would have more fair representation in the new government. Instead of adopting either of these proposals, a third option was presented by Roger Sherman, a delegate from Connecticut. Shermanââ¬â¢s plan included a bicameral legislature, as laid out in the Virginia Plan, but recommended provided a compromise to satisfy concerns about population-based representation. In Shermans plan, each state would have two representatives in the Senate and a population-determined number of representatives in the House. The delegates to the Constitutional Convention agreed that this plan was fair to everyone and voted to pass it into legislation in 1787. This proposal structuring the U.S. government has been called both the Connecticut Compromise and the Great Compromise. A year later, in 1788, Madison worked with Alexander Hamilton to create The Federalist Papers, a detailed pamphlet which explained to Americans how their new system of government would work once the new Constitution was ratified, replacing the ineffective Articles of Confederation. Sources The Debates in the Federal Convention of 1787 Reported by James Madison on June 15. Theà The Avalon Project, Yale Law School/Lillian Goldman Law Library. http://avalon.law.yale.edu/18th_century/debates_615.asp#1Moss, David, and Marc Campasano. James Madison, the Federal Negative, and the Making of the U.S. Constitution. Harvard Business School Case 716-053, February 2016. http://russellmotter.com/9.19.17_files/Madison%20Case%20Study.pdfââ¬Å"The Virginia Plan.â⬠The Anti-Federalist Papers. http://www.let.rug.nl/usa/documents/1786-1800/the-anti-federalist-papers/the-virginia-plan-(may-29).php
Monday, December 23, 2019
Earning Differences by Gender - 1121 Words
Despite women outnumbering men in U.S. colleges and the implementation of legislation like the 1963 Equal Pay Act the pay differences persist. According to some the pay gap persists because: â⬠¢ Men are more likely to pursue college majors and advanced degrees in fields that lead to higher-paying careers. â⬠¢ Women are getting graduate degrees, but not necessarily in fields that give the best salaries. â⬠¢ Discrimination remains a factor and it is difficult to document and measure. â⬠¢ Women on average are working fewer hours than men, often to care for children or other family members. The wage gap narrowed steadily through the 1980s and 1990s but the convergence slowed in the early 2000s. In 1980, women earned 60.2 cents for every $1 menâ⬠¦show more contentâ⬠¦The case given in the article is a prime explain of wage discrimination faced by females in the workplace. Based on the details given in the article the female worker was suffered wage discrimination. When compared to her male friend she was equally qualified but she was paid less despite that fact. The employer got away with discriminating against the female worker mainly because workers at her work place was forbidden. When she found out it had been four years. The Ledbetter Fair Pay Restoration Act enacted in 2009 allows victims like her to file a pay discrimination complaint against the employer within 180 days of their last pay check instead of the previously law which required victims to file the discrimination pay compliant within 180 days of receiving their first unfair paycheck. Opinion According to the United States Census Bureau, the changes in the real median earnings of men and women who worked full time, year- round between 2011 and 2012 were not statistically significant and the female-to-male earnings ratio has not experienced a statistically significant annual increase since 2007. So this clearly indicates that legislation enacted by lawmakers so far have failed to eliminate the wage gap problem that currently exists between males and females. According to U.S. Equal EmploymentShow MoreRelatedThe Gender Pay Gap Measures The Earning Differences Between Women And Men940 Words à |à 4 PagesThe gender pay gap measures the earning differences between women and men in paid employment in the labour market. It is one of many indicators of gender inequality in a country, when examining labour market participation in terms of gender (EC 2007). Though we try to fight for gender equality in the workplace, us females still face many difficulties. While theyââ¬â¢ve made strides in breaking through the ââ¬Å"glass ceiling,â⬠we often have many other challenges, things such as sexism, discrimination, sometimesRead MoreGender Gap In Pay1574 Words à |à 7 PagesIntroduction Gender Pay Gap also referred to as Gender wage gap, gender income difference or male-female income difference refers to the difference between the earning of men and women (Victoria, 2006). The European Union defines the Gender Pay gap as the difference between men and womenââ¬â¢s hourly earnings (OECD, 2012). The difference may be measured on hourly, weekly, monthly, or yearly earning. The difference is expressed as a percentage of the menââ¬â¢s earning. However, the difference varies from oneRead MoreWorkplace Inequality And Gender Inequality1678 Words à |à 7 Pagescan contribute to workplace inequality. Three factors associated with workplace would include (1) the individuals gender can determine compensation (2) the race or ethnicity of an individual (3) the age of the individuals. All such factors contribute to the issues of workplace inequality, not only in gender but race and age as well. Keywords: Compensation, job, race/ethnicity, gender, age, pay gap Workplace Inequality In 1963 United States President, John F. Kennedy signed the Equal Pay Act of 1963Read MoreThe Equality Between Women And Men1732 Words à |à 7 Pagespay gap=(menââ¬â¢s median earnings-womenââ¬â¢s median earnings)/menââ¬â¢s median earnings .In 2014, median annual earnings in the Untied States women and men working full time, year round were $39,621 and $50,383, respectively. 2014 earnings ratio=$39,621/$50,383=79%. 2014 pay gap= (50,383-$39,621)/$50,383=21%. So the earnings differentials between men and women mean that there is a wage gap. The wage gap is a statistical indicator often used as an index of the status of womenââ¬â¢s earnings relative to menââ¬â¢s. â⬠¢Read MoreGender Inequality And Gender Equality Essay1540 Words à |à 7 Pagesmyth about gender equality. It isn t a reality yet. Today, women make up half of the U.S. workforce, but the average working woman earns only seventy-seven percent of what the average working man makes. But unless women and men both say this is unacceptable, things will not changeâ⬠stated Grammy Award winner, Beyoncà © (Knowles-Carter 34). Although in the twenty-first century, women are still fighting for equality to simply be paid the same amount as men. The main causes of this gender inequalityRead MoreEqual Pay Difference Between Men And Women879 Words à |à 4 Pagesit or not there is a income pay difference between men and women. The question is why men are getting paid more, when women are doing the same job. One job occupation that is currently dealing with the issue, are doctors. Male doctors are receiving more money than the female doctor. Although many individuals claim that the di fference is because men work supplementary hours or sometimes tougher jobs than women they should make more than the opposite sex. This gender pay gap is unfair and could possiblyRead MoreGender Wage Gap And Gender Inequality1740 Words à |à 7 PagesThe gender wage gap is defined as the relative difference in earnings between men and women in the economy as a whole. For every dollar a man makes, his female counterpart makes roughly seventy-seven cents. Even if a men and women have the same educational background and work history the man will go home with a higher paycheck than the woman. This may actually lead to tension in the workplace and cause conflict in the office. This also includes female dominated industries- most notably, nursingRead MoreBattle of the Sexes725 Words à |à 3 PagesBattle of the Sexes The word ââ¬Å"gapâ⬠is defined as a wide divergence or difference. For as long as time has existed, there has been great tension between the sexes. This is a problem in the US due to the inequality of salary with gender, race/ethnicity, and education. This salary gap is nearly impossible to avoid, even though women have spent the time and hard work with education and dedication to their job, just as men have. Women have improved in these areas to receive high position and equalityRead MoreGender Inequality Within The Workplace1379 Words à |à 6 Pagesà Gender inequality refers to unequal treatment or perceptions of individuals based on their gender. It arises from differences in socially constructed gender roles as well as biologically through chromosomes, brain structure, and hormonal differences. There is a natural difference also in the relative physical strengths of the sexes. In the workplace Income disparities linked to job stratification Wage discrimination exists when workers are equally qualified and perform the same work butRead MoreGender Wage Gaps And Gender Inequality1115 Words à |à 5 Pagesassociates, gender wage gaps should vary among densely populated regions and less densely populated regions. Using an estimating Mincerian earnings function that controls for individual characteristics and reflecting the productivity of the worker, we are able to get the ceteris paribus of the gender pay gap that will not be able to be explained by any differences in the productivity of workers. They also used the approach developed by Oaxaca and Blinder which estimated two separate earnings functions-
Sunday, December 15, 2019
Analysis on Business Marketing Free Essays
ââ¬Å"Everything is worth what its purchaser will pay for it. â⬠This phrase was said many centuries ago and is still worth today. Any time customer, in fact these customers whose costs are driven by what they purchase, increasingly look to purchasing as a way to increase profits and thus pressure suppliers to reduce prices. We will write a custom essay sample on Analysis on Business Marketing or any similar topic only for you Order Now A good example beside the one in the article is when you are going to buy a car and you start searching about what car dealer is the best for you to buy yours. How can you decide which of the dealers itââ¬â¢s the best for you, it is a good question. A growing number of suppliers have created a customer value models, that is no more than data-driven representations, of the worth in monetary terms, of what the suppliers are going to could do for its customers. I have been talking about values, but what they are and what values are in business is what Iââ¬â¢m going to explain right now. In business market values are the worth in monetary form of the technical, economic, service and social benefits any customer receives in exchange for the price it pays for a market offering. An example of value in monetary term is dollars per unit, guilders per liter, or kroner per hour. On the other hand, benefits are no more than in which any costs a customer incurs in obtaining the desire benefits, except for purchase price, are included. And finally value is what a customer gets in exchange for the price it pays. In fact, value is one of the two elemental characteristics of marketing offer; the other one is price. Field value assessments that is the most commonly and accurate method used to build customer value models. This value is used to collect data about customer value models. However, if the field value does not work suppliers use direct and indirect survey question and focus groups. As everything in our life, the first time you do something is the most difficult. To get started with the customer value model the first thing a supplier need to do is to put together the right kind of value research team. In this team should be included the people with the product, engineers in the specified field, and people with marketing experience. This last option is very important because it is really important to have people who know the customer way of thinking. The next step is to know the right market segment. Knowing this, the suppliers create a base with at least twelve customers to build an initial value model. Then it is a good time to generate a comprehensive list of value elements. These elements will be the one that affects the costs and benefits of the offering in the customerââ¬â¢s business. The elements could be technical, economic, service or social in nature and will vary in their tangibility. But suppliers have to be very carefully on checking which elements left out, especially those that might make the suppliersââ¬â¢ market offering look unfavorable next to the next-best-alternative offering will undermine the projects credibility. By knowing as many elements as possible the team will be able to determine more accurately the difference in functionality and performance its offers provides relative to the next-best-alternative. Most of the time the customers do not know that they have the data information that the suppliers are looking for. Some time the only way to find this data is for the team members to ask around until they come across the person who knows where to find the information. These teams also need to be creative in finding other sources of information. Independent industry consultants or knowledgeable personnel in the supplier company can be good sources of initial estimates. The comfort with which team can establish monetary estimates for its value elements will vary. Actually, most suppliers do not even attempts to assign monetary amounts to social elements. Instead, they put those elements and discuss them with the customer in a qualitative way after presenting quantitative results. An example of this is the Qualcomm Company, that not assign monetary amounts to many less-tangible elements but still includes them in its analysis as ââ¬Å"value placeholders. â⬠In any field value assessments, the suppliers will find that some assumptions must be made in order to complete an analysis. It is critical to suppliers to be explicit about any assumptions it makes. If a customer does not know how or why the team assigned a certain value to an element, the supplierââ¬â¢s credibility will be compromised. After building the initial value model the suppliers should validate it, by conducting additional assessments with other customers in the market segment. Doing this the supplier will also learn how the value its offering provide varies across kinds of customers. The supplier will also need to create value-based sale tools. One common sale tool is a value case history, which is no more than written accounts that document the costs savings or added value that a customer receive from its uses of a supplier market offering. Now it is a good time to put an understanding of value to use. A good way to do this is using the supplier knowledge to tailor supplementary service, programs and systems in its current market offering and to guide the development of new offerings. A companyââ¬â¢s ability to manage flexible markets offerings successfully rest on its understanding of the value each component of an offering creates as well as its associates cost. Identifying and eliminating value drains result in better allocation of resources and improved profitability. Gaining customer is another of the steps of this project. Knowing of how the market offers specifically deliver value to customer enables suppliers to craft persuasive propositions. By providing evidence to customers of the companyââ¬â¢s accomplishments, suppliers demonstrate their trustworthiness and commitment to customers. In this way customers feel more self-confident with the company they are doing business with. Understanding value in business is the essence of customer value management. It is also good for delivering superior values and obtain an equitable return for it. Now are you ready to choose your carââ¬â¢s vendor. How to cite Analysis on Business Marketing, Essay examples
Saturday, December 7, 2019
Accounting Theory for Depwater Horizon Oil - MyAssignmenthelp.com
Question: Discuss about theAccounting Theoryfor BP Deepwater Horizon Oil. Answer: Introduction The paper examinations the BP Deepwater Horizon oil spill to demonstrate the necessity for the earlier course of action of broad information as required by individuals when all is said in done interest theory. From the BP Deepwater Horizon oil spill's condition, the frim put away the fundamental natural framework information to general society to circumvent pay for the damages. This practice was drilled against the Interest Theory, thusly, putting off portion of pay brought on by externality (Herz and Petrone 2004). The BP has belittled the physical damages by exploring the upside of the trial of setting up causally related effects. The firm moreover took the upside of the general procedures for measuring natural group benefits that came up short concerning a supplementary set up stage. Coincidentally, the contemporary accounting gages are specialist in guaranteeing that organization trustees, the insulted gatherings, and Courts value convincing contraptions for surveying marine duty hurts. Abstract The affiliation fail to reveal the essential accounting data to avoid appropriate portion of damages in light of the way that the cost are not undefined as the welfares. This lack is convoluted by the way that a complement on the redesign inflicted significant damage as a measure of the damages has the likelihood of coming to fruition to both over-counteractive action close by under-debilitation subordinate upon the feeling of modifying cost to the credible social cost of the physical mischief. BP denied the complainants, trustees near to courts from having telling strategies for extraordinary assessment of ocean duty hurts. The analyzed underlined the essentialness of the Interest Theory and furthermore Positive Accounting Theory in guaranteeing that BP disclose the required information. The present accounting measures are strong to wrestle issues in accounting and from this time forward it pointless to grasp interesting Accounting Standards. Introduction The paper relies on upon the BP Deepwater Horizon oil spill to demonstrate the necessity for beginning course of action of thorough information as conferred by individuals when all is said in done interest theory. The frailty of BP to pass on the compulsory natural framework information to the all-inclusive community is contrary to the Interest Theory courses of action and has bothered the path toward compensating the damages instigated by BP through such an externality. The association fail to profit serious information on the outside cost that was occasioned by the spillages. Therefore, the BP has belittled the physical damages manhandling the upside of the experience of suggesting causally related effects. The association has understood this favored angle to keep up a vital separation from awesome portion of damages since the cost are not the same as the preferences. This issue is snared by the way that an accentuation on the recovery gotten as a measure of the damages has the probability of provoking both over-demoralization and under-anticipation depending upon the relationship of revamping cost to the certifiable social cost of the physical mischief. The BP in like way took the favored point of view that the then methodologies for measuring organic framework organizations came up short with respect to a more create stage, as it is starting at now, to bar the complainants, trustees and Courts from having convincing parts for capable looking over maritime hazard hurts. BP, henceforth, gotten starting now and into the foreseeable future common legitimate adjacent budgetary data confined particular count of damages thusly giving the way for political haggling. BP propelled this need by neither one of the failings to thoroughly uncover the particulars of the natural framework and social damages, nor the central calculation procedures of the associations pre-survey cost of US$40.90. Regardless, this talk weights the unmistakable nature of the Interest Theory near to Positive Accounting Theory (PAT) adjacent how they may have guaranteed that BP uncovers the fundamental data. Accordingly, the trade takes a position that ropes the efficiency of the present Accounting Standards by demonstrating that it is pointless to show new Accounting Standards. Discussion Interest Theory (IT) The IT put that control is obtained response to general society enthusiasm for the change of the out of line or ungainly market sharpens. The IT proverbs control to help general society as a whole rather than particular displayed solitary interest. This theory regards the managerial body as the illustrative of the exhaustive social interest whereby it acknowledge its operations as opposed to the individual interests of controllers. The IT is built up on particular platitudes in its looking at operation. Among such supposition is that business areas are extraordinarily subtle close by adept to expect their operations lopsidedly and deficiently if the protect pooch does not mediate. The above speculation deciphers the association as a reasonable go-between to accelerate operations of market. Individuals by and large premium understanding hold that associations expect managerial happenings on banks to improve the effective moves of financial relationship by overhauling market frustrations to sanction increments of more broad regular society. The IT remains simple to market weakness and its probability of working in charitableness of isolated nerves while spurning the noteworthiness of the general populace by and large. In this manner, it commends association feature inclusion to undeviating and screening budgetary markets. The association intercession emphases on ensuring banks serve the common excitement for the distribution of properties professionally. It deals with that the business basic to reveal satisfactory and pardoned data around their execution monetarily, close by non-budgetary corresponded information incorporating biological together with social impressions (Chua and Taylor 2008). The IT premises on the legitimization to demonstrate the order that declarations the business to uncover the impression of their methodology on the overall population and condition. In this way fortifies for the divulgence of clever exercises that corporate get to defend the overall population near to condition from irate effects of their systems. Role of Regulators Control of accounting is a making of political strategies. In any case, individuals impel request on the understanding that money related accounting must be fair-minded, objective and fair-minded whereby specialists accomplish assention that accounting standard-setting framework is a factional course (Chapple and Koh 2007). In any case, the bottommost line is that cash related accounting impacts the achievement transport inside the gathering and starting now and into the foreseeable future it is an uneven development. The free-promote perception hold that accounting information must be cured correspondingly to additional stock whereby the demand and supply qualities should be appropriate to ability to yield a perfect supply data concerning the association. Be that as it may, pro bearing belvedere holds that accounting information must be cured as a societal nice. In this condition, when the accounting data is sensible, the overall population can use without paying and pass on it on to their associates (Whitley 1988). The controllers assume that uncommon individuals have the affectation to compensate for the products in the unclear way creators will. Along these lines, underproduction of data will happen for (Kabir 2010). The controllers take an enthusiasm to help pacify this underproduction ponder. Course is, hence, fundamental to disintegrating the effects of market frustration concerning the accounting information (McMahon, Davies and Bluhm 1994). The proximity of a throng of accounting standards in the pushed republics which cover an enormous cross-portion of matters have started bearing. Promoters of control refute the free-publicize instrument and supporter for course for conventional approaches to manage upgrade comparability and secure misrepresentative information. In this manner, speculation of open interest help watches the overall population. Motivation of Politicians as Regulators The deficiency and inefficiency of market move the controllers to ref by being fair-minded arbitrators of 'open premium'. Since accounting data remains an open not too bad, the creator is reluctant to remunerate the extra cost of conveying the compulsory information achieving under-era of the information. In any case, this information remains crucial to the gathering, the controllers share as uninvolved referees to correct the inadequacy and inefficiency in business focus (Herz and Petrone 2004). The controllers may arrange authorizations near to measures which screen the cash related uncovering notwithstanding the introduction of relevant data. The achievable nature of such a data, for example, the organic group and characteristic impressions of a corporate's strategy, enables the controller to shield the excitement of society in circumstance of externalities as found in BP's Deepwater Horizon oil tumble. The controllers wish to unite biodiversity and organic group organizations estimations into normal danger directing structures together with the data systems of the whole corporate working risky property. They are in like way enthused to make in addition time tested environmental accounting and itemizing practices to address the business characteristic execution (Cheney 2001). The controller furthermore wishes to make associations get the planned enumerating for associations which joins cash related, social, and environmental (monetary and non-money related) matters consequently making legit disclosure of merged execution of associations to accomplices. Arguing a Position: Response I can't resist negating the choices taken by BP to remunerate for damages influenced by the Deepwater Horizon oil spill. BP disgraced the necessities near to goodwill of the IT by putting away basic natural framework data. In such manner, BP never gave the critical portrayal of social damages that its attempts actuated to the overall population making it essentially harder to utilize specific computations to accomplish a more helpful reward. The association trustees, hence, imagined that it was harder to intensely gage the lost organic framework things (Christenson 1983). If the association may have gotten the game plans of IT, it might have revealed key data obliging in the evaluation of appropriateness of the no matter how you look at it sums charged as needs be choosing if certain undesirable externalities were unconsidered by BP. The data could have in like way aided in understanding the limit of attempts of redesign to be grasped around the estimations of organic group near to assets which have starting at now been lost or to some degree diminished. In such manner, the compelled disclosure by the association was not proportionate to giving accomplices exhaustive picture of cash related natural close-by social ramifications of the Deepwater Horizon oil spill. As reflected in PAT, the accounting information presentation is operational (Klersey, Stunda and Vinson 2005). Signal of congrats is satisfying in the gage of activities like the accounting courses of action's choices by associations near to how associations respond to foreseen fresh out of the plastic new standards of accounting. The PAT is in like way enduring in the compelling securities publicize speculation trade off with fiscal aftermaths. As rehashed in the BP's case, PAT was obliging in restricting warmth politically. Extol held that the earnestness of political cost standing up to a business, assembles the probability that the boss will get accounting shapes that submit communicated pay from present to the inevitable time allotment. The affiliation got technique choices that energized its minimization of the cost of contracting and courses of action of accounting. Applaud pass on into line to the present honest to goodness measures of accounting like AAS 16 that purposes of intrigue the introduction and itemizing necessities of information (McMahon, Davies and Bluhm 1994). It backs the disclosure of side by side status close by condition designs whereupon BP runs its systems. This is basic in guaranteeing that accomplices have generous ecological presentation concentrates until now the event of to some degree fast approaching fiasco, similar to spillage of oil. The present measures of accounting stay operator, and it is pointless to get current standards. Such models as AAS 15 other than AAS 16 have lengthily careful presentation close by declaring goals. The measures pass on social near to BP's natural externalities notwithstanding the mischances on use of water, control of climate and biodiversity. In this condition, the before long reachable gages of accounting solitary require cure utilization moored on goodwill instead of displaying fresh out of the plastic new measures to decide the issues concerning externalities in light of insufficient disclosure as imitated in BP's spill. Conclusion The association profited in light of the fact that the staggering consistent adjacent financial partner compelled specific count of compensations thusly benefitting open entryway for political haggling. The association harassed this deficiency by neither one of the intensifying to disclose the natural group particulars and social damages, nor the essential estimation frameworks of its pre-survey charge of US$40.90. The paper has highlighted the locus of the IT and PAT in the enablement of both cash related declaring and exposure. It certified that BP never revealed the mandatory information (Nagy 2001). The trade backs the profitability of the present rules of accounting and from this time forward it remained inconsequential to usher one of a kind standards of accounting. References Chapple, L.J. and Koh, B., 2007. Regulatory responses to auditor independence dilemmaswho takes the stronger line?. Australian Journal of Corporate Law, 21(1), pp.1-21. Cheney, G., 2001. Creating a corporate conscience: New role of non-financial reports. Accounting Today, 15(7), pp.3-4. Christenson, C., 1983. The methodology of positive accounting. Accounting Review, pp.1-22. Chua, W.F. and Taylor, S.L., 2008. The rise and rise of IFRS: An examination of IFRS diffusion. Journal of Accounting and Public Policy, 27(6), pp.462-473. Herz, R.H. and Petrone, K.R., 2004. Internaitonal Convergence of Accounting Standards-Perspectives from the FASB on Challenges and Opportunities. Nw. J. Int'l L. Bus., 25, p.631. Kabir, H., 2010. Positive accounting theory and science. Journal of Centrum Cathedra, 3(2), pp.136-149. Klersey, G., Stunda, R.A. and Vinson, R.E., 2005. The Effect of Derivative usage on Security Returns. Academy of Accounting and Financial Studies, pp.123-129. McMahon, R.G., Davies, L.G. and Bluhm, N.M., 1994. Exploratory modelling of financial reporting and analysis practices in small growth enterprises. The Journal of Entrepreneurial Finance, 3(3), p.199. Nagy, J., 2001, January. The emergence of the public sector expectations gap. In International Conference-Accounting, Auditing Management in Public Sector Reforms, Zaragoza (Espagne), 79 September 2000, EIASM (pp. 459-475). Perry, J. and Nelke, A., 2005. International accounting standard setting: A network approach. Business and Politics, 7(3). Ruder, D.S., Canfield, C.T. and Hollister, H.T., 2004. Creation of world wide accounting standards: convergence and independence. Nw. J. Int'l L. Bus., 25, p.513. Schaub, A., 2004. Use of International Accounting Standards in the European Union, The. Nw. J. Int'l L. Bus., 25, p.609. Sennetti, J. and Litt, B., 2013. Persuasion as a Prelude to Proof: Theory Acceptance in Accounting Research. Advances in Business Research, 4(1), pp.54-67. Tweedie, D. and Seidenstein, T.R., 2004. Setting a global standard: The case for accounting convergence. Nw. J. Int'l L. Bus., 25, p.589. Watts, R.L. and Zimmerman, J.L., 1986. Positive accounting theory. Watts, R.L. and Zimmerman, J.L., 1990. Positive accounting theory: a ten year perspective. Accounting review, pp.131-156. Whitley, R.D., 1988. The possibility and utility of positive accounting theory. Accounting, organizations and Society, 13(6), pp.631-645.
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