Wednesday, January 22, 2020
The Get All Intelligence System :: essays research papers
The Get All Intelligence System The Get All Intelligence System is a unique multi-dimensional online database. It is an analytical tool for gathering, managing, distributing and analyzing data to improve strategic and tactical decision making. With this system each cell within a branch office can work fully autonomous or executing multiple simultaneous courses of action. Your company will now be able to benefit from corporate data by transforming it into information crucial to your executives decision-making process. The Get all database has numerous advantages over other systems; it has a quick, efficient, cost-effective, rapid response due to the direct down link connectivity. This 3-D system is used to support over 15,000 users worldwide. The Get All Intelligence System will be a NT based program and able to be crossed to Unix based systems if needed. The Get All Intelligence System is dynamic and easy enough to handle the end user requests by allowing the transformation and reconfiguration of intelligence to fit everyone's unique needs. This program is so flexible that it includes the ability to add as many columns that is needed. Information from The Get All Intelligence System is supplied to employees based on their own research requests. Depending the results of your request, it might offer a proposition to alternate the courses of action to its operators. This will reduce unnecessary information and wasted time especially when time constraints are critical. With a click of a button, your managers and sales cell can look at their own gathered information by product, by product line, or by customer. Managers can use The Get All database to look at statistics in their region and compare them with invoiced statistics from that day, including year-to-date and month-to-date analysis. Regional managers will have access to their regi on's data only. The headquarters office will be able to access any information that is collected by any branch office. Business intelligence is only a coffee cup away. The installation process will be simple containing a self-running, 25-minute tutorial installation CD and a complete software documentation package. The design will be simple with only one data set created. It will perform as if it has been configured with thousands of data sets. Only one IT computer programmer will be required. A few codes will be needed to ensure secure connections can be incorporated on unsecured machines. The security features ensure appropriate access to all sales analysis data at any and every level within the business.
Tuesday, January 14, 2020
My Parents
Name ID Essay #8 First Draft 4/7/2013 My parents Parents are the ones who guide the child and teach him how to live successful life; therefore, we think that for a happy couple, and for a good education for the child, two people must share many similarities and must agree on each otherââ¬â¢s decisions. My parents have been married 18 years and they are living a successful life without any problems and Iââ¬â¢m really proud of them. However, they are two different persons. Their differences In view of life, their personalities and their origins.My mother is a housewife woman, while my father is an IT manager. For both of them, their family is everything. For my father, heââ¬â¢s strict when it comes to studies and being serious. He always tries to advise me and my brothers about our studies and our futures. He is too generous and he spends the money without limits. My father loves taking trips to any place, loves discovering and enjoying life with us. My mother has another view of life that one shouldnââ¬â¢t spend his money on whatever.For her, money is earned in order to be spent on something useful and it always takes us a lot of effort to persuade her to take trips with us during the holidays. My parents have a similar personality when it comes to romance, they are both romantic and interested to each other. My father always remembers and loves to celebrate our birthdays; in fact, he always gives us presents and surprises. My mother is the opposite, she remembers our birthdays, but she doesnââ¬â¢t like to celebrate them. My father has a different personality than my mother. My father is strict, but fun in the same time.He trains us to be discipline, serious and polite. He has some ruleââ¬â¢s house like not to come back home late at night. Heââ¬â¢s also sever when heââ¬â¢s angry. For my mother, she is a fun woman and sheââ¬â¢s not too strict with us. As her daughter, she knows everything about me and I tell her everything. She understa nds that we love freedom and we have to live our age as teenagers; therefore, she doesnââ¬â¢t set sever rules for us. We just should inform her of everything we do. Besides views of life and personalities, they have different origins. They are both Moroccan.They have different facial bone structure, body size and skin color than my mother. My father is Sahrawi, so he has a facial bone structure of Sahrawi, a tanned skin color and heââ¬â¢s thin. My mother is from Fes, so she has different facial bone structure than my father and a normal skin color. My parents are happy in their life together and never have had problems even though they have differences in some aspects. However, two persons can live a happy life together without have everything similar. The most important thing that should be similar is loveââ¬â¢s feeling.
Sunday, January 5, 2020
Search Draft Registration Records (Cards) From WWII
Millions of men living in America completed draft registration cards between 1940 and 1943 as part of the WWII draft. The majority of these draft cards are not yet open to the public for privacy reasons, but almost 6 million WWII draft cards completed during the fourth registration by men between the ages of 42 and 64 in 1942 are open to the publicà for research. This registration, known as the Old Mans Draft, provides a great deal of information on the men who participated, including their full name, address, physical characteristics, and date and place of birth. Note: Ancestry.com has started to make World War II draft cards from the 1-3 registrations, and 5-6 registrations available online in a new database U.S. WWII Draft Cards Young Men, 1898-1929. As ofà July 2014, the databaseà includes registrations filled out by men in Arkansas, Georgia, Louisiana, and North Carolina. Record Type:à Draft registration cards, original records (microfilm and digital copies also available) Location:à U.S., although some individuals of foreign birth are also included. Time Period:à 1940ââ¬â1943 Best For:à Learning the exact date of birth and place of birth for all registrants. This can be especially useful for research of foreign-born men who never became naturalized U.S. citizens. It also provides a source for tracking individuals after the 1930 U.S. census. What is a WWII Draft Registration Record? On May 18, 1917, the Selective Service Act authorized the President to temporarily increase the U.S. military. Under the office of the Provost Marshal General, the Selective Service System was established to draft men into military service. Local boards were created for each county or similar state subdivision, and for every 30,000 people in cities and counties with a population greater than 30,000. During World War II there were seven draft registrations: October 16, 1940 - all men 21-31 years residing in the U.S. - whether native born, naturalized, or alienJuly 1, 1941 - men who reached age 21 since the first registrationFebruary 16, 1942 - men 20-21 and 35-44 years of ageApril 27, 1942 - Men 45-64 years of age. Not liable for military service. *Only draft cards open to publicJune 30, 1942 - Men 18-20 years of ageDecember 10-31, 1942 - Men who reached the age of 18 since the previous registrationNovember 16 - December 31, 1943 - American men living abroad, aged 18-44 What You Can Learn From WWII Draft Records: Keep in mind that WWII Draft Registration Records are not military service records - they dont document anything past the individuals arrival at training camp and contain no information about an individuals military service. It is also important to note that not all of the men who registered for the draft actually served in the military, and not all men who served in the military registered for the draft. How to Search the WWII Draft Registration Records If youre searching online and dont know where your individual was living, you can sometimes find him through other identifying factors. Many individuals registered by their full name, including middle name, so you might try searching for a variety of name variations. You could also narrow the search by month, day and/or year of birth.
Saturday, December 28, 2019
Racial Profiling is Institutionalized Racism Essay
On the night of February 4th 1999, Amadou Diallo, an unarmed and innocent African immigrant, was gunned down in a hail of 41 bullets while standing in the vestibule of his own apartment building in the Bronx. The officers responsible for Diallos death were part of New York Police Departments elite Street Crime Unit. The plain-clothes officers approached Diallo and pulled their weapons. When Diallo, probably believing they were thieves, pulled out his wallet, the elite officers opened a barrage of 41 bullets on the unarmed black man. nbsp; Witnesses and forensic evidence suggest that the officers fired a second round of shots after a brief pause and that Diallos frame absorbed a majority of the bullets after having hitâ⬠¦show more contentâ⬠¦nbsp; In the past year alone, at least three unarmed black men (Diallo, Malcolm Ferguson, and Patrick Dorismond) were killed in New York City. In all three instances, police were acquitted of all charges. Kenneth Boss of the NYPD has been acquitted of two murders, Amadou Diallo (1999) and Peter Bailey (1997), and is still working as a police officer. nbsp; The Diallo incident is a clear model of how racism operates in this country. Racism is much more complex than feelings or acts of hatred toward another race; it is an institutionalized system of oppression, sharing similarities with sexism, classism, and homophobia but with distinct differences. This institutionalized effort creates an environment where four white men can lynch a Black man and be absolved of all guilt. nbsp; nbsp;nbsp;nbsp; 1) the media plays a major role in the criminalization of Black people, creating stereotypes that are used to justify racial profiling. Diallos neighborhood isnbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp; portrayed as a cesspool and war zone, and the officers claimed that Diallo fit the description of a rapist in the Bronx; this was their excuse for approaching the victim with deadly force. nbsp;nbsp;nbsp; 2) law enforcers in general abuse the unnecessary powers they are granted, with fatal results. Officers of the Street Crime Unit are trained to use excessive force in policing a community of color. nbsp;nbsp;nbsp;Show MoreRelatedI Can Find Racism Anywhere Politically956 Words à |à 4 Pages2/21/16 Response Paper You can find Racism anywhere politically, in our government, schools, and especially in law enforcement as well as courts of law. There is a term for this that is called Institutionalized racism. It has been around for years, since the days of slavery in the United States and is still an ongoing issue today. Slavery forever created tensions in race relations in the United States. It may very well be the earliest form of Institutionalized racism in our countries history, yet itRead MoreRacial Profiling And Discrimination By Claudia Rankine s Citizen : An American Lyric Essay1366 Words à |à 6 PagesRacial profiling and discrimination is an underlining theme in Claudia Rankineââ¬â¢s Citizen: An American Lyric. The author uses everyday encounters to expose the harsh reality African American people live. Rankineââ¬â¢s perspective on racism is applicable to years dating from 1860 and to present day occurrences. Discrimination against African Americans is a continuing problem. Alt hough slavery does not exist today, African Americans continually grieve the agony their ancestors faced throughout the CivilRead MoreRacism And Discrimination : America s Justice System1301 Words à |à 6 PagesArgumentative essay Racism and discrimination are being used as powerful weapons of encouraging fear or hatred towards others in times of conflict and war, and even during economic downturns. Racism is the belief that characteristics and abilities can be attributed to people simply on the basis of their race and that some racial groups are greater than others. When we are children, we are taught not to try a book by its cover, but for most of us this is easier said than done. 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This paper will address the overt forms of racism evident in Canada, which include hate groups like Blood and Honour. However, it is the covert forms of racism and bias that threaten to undermine the social fabric of Canada. Immigration policies have beenRead MoreRacism Is An Epidemic That Has Occurred Throughout History1206 Words à |à 5 PagesRacism is an epidemic that has occurred throughout history. Racism is when patterns of discrimination towards a certain race are established and perceived as normal throughout an entire culture. It is not one person from a certain race discriminating another person from another race, but rather an entire population operating in a social structure that makes it difficult for a person not to discriminate. People of color have been oppressed because of their race/ethnicity by those who have held theRead MoreRacial Prejudice And Racial Discrimination Essay1347 Words à |à 6 PagesRacial discrimination is one of many terms used to express the suppression of a race or many races, but more specifically, it refers to the ill-treatment a person or group receives as a result of differences in their race, color, descent, national, ethnic origin or immigrant status. (Aust ralian Human Rights Commission, 2016). Racial discrimination can be perpetrated by individuals within society, and corporate institutions such as schools, the work force and the government, all of which we have seenRead MoreMichelle Alexander s The New Jim Crow Essay1123 Words à |à 5 Pagesfrequently than any other racial group in the United States. Although this statement is partially true, Alexander misses the fact that in recent years, other racial groups have been affected by the same unjust profiling done by authorities. Recently, overall police brutality and racial profiling has seen an increase in the United States population. Furthermore, unprovoked or inappropriate use of force by authorities has sparked conversation in America racial profiling and incarceration rates inRead MoreWhen People Start To Acknowledge Individuals For Their1588 Words à |à 7 Pages When people start to acknowledge individuals for their intellectual ability and respect their human dignity, then reformation will gradually start to occur. But until then, racism will always exist. If racism still exists, people of color will consistently be victim to the system. For example, when Africans first came to America in the late 16th century, not as slaves but as voyager companions with Spanish and Portuguese voyagers, one of the most prominent of these African travelers was EstevanicoRead MoreRacial Profiling : A Festering Wound On Our Society1252 Words à |à 6 Pagesrousing the public into an outrage of such racial profiling. Racial profiling is any use of race, religion, ethnicity, or national origin as a way to decide who should be investigated by law enforcement (Grabianowski 1). It is one of many controversial ways law enforcement profiles suspects. Since the time of Martin Luther King Jr., many claim that such conflict has ended eons ago, but the problem is st ill a festering wound on our society. Racial profiling causes citizens to distrust their law enforcement
Friday, December 20, 2019
Homelessness Of The Ozarks And Its Effect On Mental Illness
Homelessness in the Ozarks and its Effect on Mental Illness in Older Adults Landon Green Missouri State University Homelessness In the Ozarks: Then to Now The issue my team chose to research and tackle was homelessness in the Ozarks. Specifically, we wanted to look at the demographics of the issue and then ultimately we wanted to look into the effects the issue of homelessness is having on another serious issue, mental illness, and vice versa. The Merriam-Webster Dictionary defines homelessness as one having no home or permanent place of residence. It defines mental illness as any of a broad range of medical conditions that are marked primarily by sufficient disorganization of personality, mind, or emotions to impair normal psychological functioning and cause marked distress or disability and that are typically associated with a disruption in normal thinking, feeling, mood, behavior, interpersonal interactions, or daily functioning. Some of the examples of mental illnesses given by Merriam-Webster are major depression, schizophrenia, obsessive-compulsive disorder, or panic disorder. The main asp ects of the issue that will be covered are the current status of the issue, the causes, current organizations involved in finding solutions, and what more needs to be done. Looking at the status of homelessness from the past to the present, we can see that there has been a drastic increase in the percentage of homeless. In a 2013 Statewide Homelessness Study
Thursday, December 12, 2019
Buddhist Economics (236 words) Essay Example For Students
Buddhist Economics (236 words) Essay Buddhist EconomicsBuddhist EconomicsMost people think that religion and economics dont mix. So you would think the same in the case with Buddhism and economics. But actually the there is a set of rules that go along with our modern day economics that have their own meanings. Buddhists believe that spiritual health and well being go hand in hand. They use the fundamentals of practical ecnomics and mix it with the values and morals of Buddhism. The Buddhist point of view takes the function of work to be at least threefold: to give a man a chance to utilize and develop his faculties; to enable him to overcome his ego-centeredness by joining with other people in a common task; and to bring forth the goods and services needed for a becoming existence. In modern economics, when there is a demand for say, beer, it is supplied by production and distributed to the consumers. When it is consumed, that demand is satisfied. Modern economics stop thinking here at the satisfaction of the demand. There is no interest in what happens after the demand is satisfied. Economics inspired by Buddhism would be concerned with how activities influence cause and condition. This means looking at the three conditions of humans, the individual, society and nature or the environment. In the case with the beer, the person would ask how does this influence the individual, society, and the environmentEconomics Essays
Wednesday, December 4, 2019
Measurement of Financial Elements as Per IFRS
Question: Discuss about the Measurement of Financial Elements as Per IFRS. Answer: Introduction In the present times, it is very important to have the rule set for doing the proper implementation of each and every work. This is important so as to ensure that the different companies are implementing the global concepts which may prove to be useful for the purpose of accounting. It is necessary for the different companies to comply with the global standards. This is because if the financial accounting is done on the global basis, it is important to ensure that the global standards are met. In this report the discussion will be focused on the five different elements of the accounting standards which have been defined in International FRS conceptual framework and the ways in which the same can be measured by the different listed companies. Financial elements defined in IFRS International Financial Reporting Standards has been designed in order to ensure that there should be the common global language for the business affairs so as to understand and ensure that the different company accounts can be understood and can be compared across the different boundaries of the world. These may prove to be the important consequences of the growth of the international shareholding in the world. It has been observed that in the recent times, these have been replacing the different accounting standards which are there at the national level. These are the standards which may be easily replacing the different national standards in the world. The need for the financial elements has been done in order to ensure that there should be the proper accounting around the world. The five elements of financial statements can be related to the measurement of the financial position of the company may include the following: Asset: An asset may be defined as the resource which may be controlled with the help of the entity or can be done through the number of past events and from which there are a number of futuristic economic benefits which may be flowing to any given entity. Asset might be defined as some of the probable economic benefits which may be enjoyed or are being controlled by an specific entity because of the past events and its transaction (Epsteinc Jermakowicz, 2008). One of the key characteristics of the same is that the assets give the representation of the probable economic benefits in the future. Any receivable may be the asset if and only if there may be a probability that there is a future benefit with the same. The employees which are the part of the company may give the representation of the future economic benefits which are enjoyed by any company. Though, they are not generally owned or controlled by the company directory and dont qualify as assets (De George et al, 2012). Liabilities may be defined as the obligations which may be there around and entity and something which may arise from some of the past events for which the settlements may be expected from the result or from the outcome of any specific entity. This may include the embodying the economic benefits i.e. assets. Most of these liabilities include the future payment of cash, the amount and the time for the same which may be specified by the contract which may be enforced. In the real sense, the liability may be something which may not be required in cash. Instead of this, it is something which can require that the company may transfer some of the other assets to some of the other service providers. An example of the same is the warranty liability which may be created for the seller. A liability may not be required to be represented by the help of the written agreement (Hooks et al, 2010). Also the same cant be enforced by the law. For example, a company may also ensure that the salary may be terminated for the give period of time which may otherwise not be required to do so. This leads to the creation of the liability at the given date of termination. Equity: A nominal equity may be defined the nominal residual interest which may be there in some of the nominal assets related to the entity after doing the deduction of the liabilities according to its nominal value (Borio et al, 2005). Thus, equity or the net assets for any given corporation may be defined as the residual interest which may be there in the assets which may be related to the entity which remains after deducting the liabilities. The financial performance of any company can be defined with the help of the statement of comprehensive income which may consists of the income statement and the statement which may also be including some of the other comprehensive income (Wstemann Kierzek, 2005). The financial performance may also include some of the elements which may be required for the application of the IFRS Standards. Revenues: These may be defined as the inflows or some of the other kind of enhancement of some of the assets of the settlement of the liabilities which may be observed from some of the ways including the proper delivery and the production of goods, by providing some of the services effectively or by the other activities which helps in the ongoing major or central operations of the company (Silva Couto, 2007). The overall revenues increases in the overall economic benefits which may be observed by the company during the given accounting periods in the form of the payments such as the out flaws or the depletion of some of the assets and incurrence of some of the liabilities because of the decrease in the overall value of equity. Statement of cash flows: This may include the operating cash flows, the investing cash flows and the financing cash flows. The operating cash flows include the principle revenue producing activities which are related to the entity which can actually be calculated by the application of the indirect method (Bonsn et al, 2009). The profit and loss can actually be adjusted for the effects which may be related to the transaction which is a non-cash transaction and the items which can be associated with the cash flows. Investing cash flows may be defined as the process including the acquisition and the disposal which can be there in case of the long term asset which may not be included in the cash equivalents. Financial cash flows may include those activities which may be the part of result of the changes in the overall size and the actual composition which may be related to the given equity and borrowing related to the entity (Mackenzie et al, 2012). Important of the Measurement of the financial elements in IFRS It is important to measure the implication of the five elements of IFRS for the listed companies (Barth, 2013). This is important as it helps in doing the overall determination of the allocation of the capital which may be there across the companies, countries which are within the individual businesses. These are useful for the listed companies as they can help them in the determination of the facte if the company will undergo a failure or a success. This is also important because it is an evolutionary process. Listed companies are generally very big and they undergo a number of activities (Peng Bewley, 2010). There are some of the economic activities which have the large influence on the company and reporting is necessary under this case. These are more and more important in case of the listed companies as there is more and more companies in the world being listed in different markets. Measurement of financial elements It is important to do the measurement of the financial elements as specified by IFRS in case of listed companies. After completion of the analysis of the financial element there is an important for the implication of the same in the listed companies. In order to do the measurement it is important to identify the assumptions (Beest et al, 2009). The assumptions in the same include the economic identity assumption and going concern assumption. Economic entity assumption may be defined as the one which includes the fact that each and every different economic events can be identified within he given economic entity. For example, if someone needs to have the ownership of the stocks of Forex, it is important that the information should be related to the United States Operations but also related to the EU and other international operations. The financial information under which there is a controlling interest should be combined with that of the FedEx. Another key assumption is that in case of the absence of the information, there can be an indefinite operation in the business (Marden et al, 2009). The financial elements of the listed companies may assume that the business is a growing concern. Principles/ Techniques for measurement There are four different principles which can be used for the purpose of measurement. This includes the historic cost principle, the realization principle, the matching principle and the full disclosure principle. The historical cost principle is the principle which states that the asset and the liability related measurements should be actually related to the amount which has either been given or received during the exchange transaction. GAAP is something which can be used for the measurement of the assets and the liabilities which may be there on the original transaction value which is actually the historical cost. In case of the asset, it is actually the fair value of something which can be given in an exchange (Picker et al, 2013). An example of the same is that in case a company borrows a total cash of value of $1 million and did the signature for the interest bearing note which may promise to do the repayment of the cash in future, the gross value of liability may turn out to be $1 million which would be the overall cash received in exchange. This is important for the companies which are listed for the number of reasons. Firstly, it helps to privde the important information related to the cash flow. This is because it helps to represent the cash or the cash equivalent. Another principle is the realization principle which includes the different elements of FRS. This is used for the purpose of determination of the accounting model which may be a challenging task. This may include when there is the overall completion of the process of earning and the assurance for the collection (Beuren et al, 2008). This kind of criteria is useful for the different listed companies as it helps them to ensure that there is no recording of the revenue event. The timing in case of the revenue is the key elements for the listed company. The Statement report includes the revenue of the company over the period of one year. Revenues are important to be analyzed for the listed company as it help to analyze if the company is making the required profits or not. Before doing any kind of investment, it is important to do the analysis if the company is making any kind of revenues. The future earnings may be defined as the key factor as the future prospects of the business of the company and the earnings can be determined on the basis of the stock prices (Tsalavoutas et al, 2010). The total revenues which are earned by the company can be analyzed through some of the elements such as sales, costs, assets and liabilities. Conclusion Thus it can be concluded that the different financial elements which have been defined in International Financial Reporting System are considered to be important for the analysis of the different ways in case of listed companies. It is important to understand the different elements which are the part of the financial reporting as they can be used for measurement of the listed companies. In this research paper, the measurement of the listed companies has been analyzed and understood. This has been done by consideration of the measurement of different element and the different measurement principle under which the same can be useful. Further there has been a critical analysis of the different principle and techniques which can be used for the financial analysis. The report contains the detailed discussion related to the analysis of measurement of financial elements in case of the listed companies. References Epstein, B. J., Jermakowicz, E. K. (2008).Wiley IFRS 2008: Interpretation and Application of International Accounting and Financial Reporting Standards 2008. John Wiley Sons. Stent, W., Bradbury, M., Hooks, J. (2010). IFRS in New Zealand: effects on financial statements and ratios.Pacific accounting review,22(2), 92-107. Wstemann, J., Kierzek, S. (2005). Revenue recognition under IFRS revisited: conceptual models, current proposals and practical consequences.Accounting in Europe,2(1), 69-106. Silva, F. J., Couto, G. (2007). Measuring the impact of International Financial Reporting Standards (IFRS) in firm reporting: the case of Portugal.Available at SSRN 969972. Mackenzie, B., Coetsee, D., Njikizana, T., Chamboko, R., Colyvas, B., Hanekom, B. (2012).Wiley IFRS 2013: Interpretation and Application of International Financial Reporting Standards. John Wiley Sons. Peng, S., Bewley, K. (2010). Adaptability to fair value accounting in an emerging economy: A case study of China's IFRS convergence.Accounting, Auditing Accountability Journal,23(8), 982-1011. Marden, R. E., Brackney, K. S. (2009). Audit risk and IFRS.The CPA Journal,79(6), 32. Picker, R., Leo, K., Loftus, J., Wise, V. J., Clark, K., Alfredson, K. (2013).Applying international financial reporting standards. Milton: Wiley. Tsalavoutas, I., Evans, L., Smith, M. (2010). Comparison of two methods for measuring compliance with IFRS mandatory disclosure requirements.Journal of Applied Accounting Research,11(3), 213-228. Beuren, I. M., Hein, N., Carlos Klann, R. (2008). Impact of the IFRS and US-GAAP on economic-financial indicators.Managerial Auditing Journal,23(7), 632-649. Van Beest, F., Braam, G., Boelens, S. (2009). Quality of Financial Reporting: measuring qualitative characteristics.Nijmegen Center for Economics (NiCE). Working Paper, 09-108. Barth, M. E. (2013). Measurement in financial reporting: The need for concepts.Accounting Horizons,28(2), 331-352. Bonsn, E., Cortijo, V., Escobar, T. (2009). Towards the global adoption of XBRL using International Financial Reporting Standards (IFRS).International Journal of Accounting Information Systems,10(1), 46-60. Borio, C. E., Tsatsaronis, K. (2005). Accounting, prudential regulation and financial stability: elements of a synthesis. De George, E. T., Ferguson, C. B., Spear, N. A. (2012). How much does IFRS cost? IFRS adoption and audit fees.The Accounting Review,88(2), 429-462.
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