Tuesday, December 31, 2019

Universal Basic Income - Definition and History

Universal basic income is a controversial proposal under which the government provides regular, permanent cash payments to each citizen with the intent of lifting everyone out of poverty, encouraging their participation in the economy and covering the costs of their most fundamental needs including food, housing and clothing. Everyone, in other words, gets a paycheck - whether they work or not. The idea of setting a universal basic income has been around for centuries but remains largely experimental. Canada, Germany, Switzerland and Finland have launched trials of universal basic income variations. It gained some momentum among some economists, sociologists and tech industry leaders with the advent of technology that allowed factories and businesses to automate the manufacturing of goods and to reduce the size of their human workforces. How the Universal Basic Income Works There are many variations of the universal basic income. The most basic of these proposals would merely replace Social Security, unemployment compensation and public-assistance programs with a basic income for every citizen. The U.S. Basic Income Guarantee Network supports such a plan, stating that the system of trying to force Americans into the workforce as a way of eliminating poverty has not proven successful. Some estimates show that approximately 10 percent of people who work full time all year around live in poverty. Hard work and a booming economy have not comes close to eliminating poverty. A universal program like the basic income guarantee could eliminate poverty, the group states. Its plan would provide a  level of income necessary to meet their most basic needs to every American, regardless of whether they worked, in a system is describes as an efficient, effective, and equitable solution to poverty that promotes individual freedom and leaves the beneficial aspects of a market economy in place. A more complicated version of the universal basic income would provide about the same monthly payment to every American adult, but it would also require that about a quarter of the money be spent on health care insurance. It would also impose graduated taxes on the universal basic income for any other earnings over $30,000. The program would be paid for by eliminating public-assistance programs and entitlement programs such as Social Security and Medicare.   Cost of Providing a Universal Basic Income One universal basic income proposal would provide $1,000 a month to all 234 million adults in the United States. A household with two adults and two children, for example, would receive $24,000 a year, barely hitting the poverty line. Such a program would cost the federal government $2.7 trillion a year, according to economist Andy Stern, who writes about the universal basic income in a 2016 book, Raising the Floor. Stern has said the program could be funded by eliminating about $1 trillion in antipoverty programs and reducing spending on defense, among other methods. Why Universal Basic Income Is a Good Idea Charles Murray, a scholar at the American Enterprise Institute and the author of In Our Hands: A Plan to Replace the Welfare State,† has written that a universal basic income is the best way to maintain a civil society amid what he described as a coming labor market unlike any in human history. It will need to be possible, within a few decades, for a life well lived in the U.S. not to involve a job as traditionally defined. ... The good news is that a well-designed UBI can do much more than help us to cope with disaster. It also could provide an invaluable benefit: injecting new resources and new energy into an American civic culture that has historically been one of our greatest assets but that has deteriorated alarmingly in recent decades. Why Universal Basic Income Is a Bad Idea Critics of a universal basic income say that it creates a disincentive for people to work and it rewards non-productive activities. States the Mises Institution, named for the Austrian economic Ludwig von Mises: The struggling entrepreneurs and artists ... are struggling for a reason. For whatever reason, the market has deemed the goods they are providing to be insufficiently valuable. Their work simply isn’t productive according to those who would potentially consume the goods or services in question. In a functioning  marketplace, producers of goods the consumers dont want  would quickly have to abandon such endeavors and focus their efforts into productive areas of the economy. The universal basic income, however, allows them to continue their less-valued  endeavors  with the money of those who have actually produced value, which gets to the ultimate problem of all government welfare programs. Critics also describe the universal basic income as a wealth-distribution scheme that punishes those who work harder and earn more by directing more of their earnings to the program. Those who earn the least benefit the most, creating the disincentive to work, they believe. History of Universal Basic Income The humanist philosopher Thomas More, writing in his seminal 1516 work  Utopia, argued for a universal basic income. The Nobel Prize winning activist  Bertrand Russell  proposed in 1918 that a universal basic income, sufficient for necessities, should be secured for all, whether they work or not, and that a larger income should be given to those who are willing to engage in some work which the community recognizes as useful. On this basis we may build further. Bertrands view was that providing the basic needs of every citizen would free them up to work on more important societal goals and live more harmoniously with their fellow man. After World War II, economist Milton Friedman  floated the idea of a guaranteed income. Friedman wrote: We should replace the ragbag of specific welfare programs with a single comprehensive program of income supplements in cash — a negative income tax. It would provide an assured minimum to all persons in need, regardless of the reasons for their need†¦A negative income tax provides comprehensive reform which would do more efficiently and humanely what our present welfare system does so inefficiently and inhumanely. In the modern era, Facebook founder Mark Zuckerberg has forward the idea, telling Harvard University graduates that we should explore ideas like universal basic income to make sure that everyone has a cushion to try new ideas.

Monday, December 23, 2019

Guests of the Nation, a Review of Conflicts Essay - 542 Words

Guests of the Nation, a short story by Frank OConnor takes place in 1921 during Irelands fight for independence from British rule. Set in a small cottage in the countryside of Ireland, the story tells of two Englishmen who are prisoners and are being watched over by three Irishmen. The story tells of the relationship that develops between the captives and their captors and explores the conflict that arises when the soldiers are called to duty. The story consisted of seven main characters, each adding depth to the story and contributing to the development of the plot. Two of the seven characters where the Englishmen Hawkins and Belcher. Hawkins was a little Englishman with a deplorable tongue who never did a stroke of†¦show more content†¦Noble and Bonaparte were the young soldiers who were guarding the Englishmen. Both befriended the Englishmen as they played cards with each other and even argued about politics and religion. Jeremiah Donavan, on the other hand, did not have such a rapport with the prisoners. Though he supervised the card games and even yelled at the Englishman Hawkins as if he were one if his own soldiers, he kept his distance and was thus not as close as Noble and Bonaparte were. The plot of the story unfolded as Jeremiah Donavan revealed that the prisoners were actually hostages and that there was a possibility that they would have to execute the Englishmen. As the story continued to unfold, the possibility became reality when Feeney the intelligence officer revealed that the prisoners were ordered to be executed. It is in this pivotal moment that the conflict of the story arises and that the soldiers are faced with a conflict that in turn, proves to be deeply complex in that it is both internal and external. While externally the soldiers had to deal with the act of actually shooting the prisoners (more simply killing a man), internally Bonaparte and Noble dealt with the internal conflict of having to kill a friend. As Hawkins pleaded the case of friends shooting friends, we were forced as readers to also question the call of duty to a cause versus the call ofShow MoreRelatedChina on Diplomatic Protection Essay examples577 Words   |  3 Pagesof an international agreement a nation may have the right to represent another nation and act for the benefit of its citizens. Essentially states make claims against other bodies for compensation and remedy in the event that they have suffered by injury of denial or justice in the other body on the basis of the nationality of a person. The process of protection begins with the individual filing a grievance with their state of nationality. Then the state reviews the grievance and reaches a verdictRead MoreThe Greatest Test For Policymakers1308 Words   |  6 Pagesthe danger to the economic system. Certainly, attempts to stop the cash based inflow of immigrants really decline the security issue by driving some low-paid, voyaging laborers underground, thusly promising the way of life of unlawfulness. Putting a guest workers program into place could possibly secure our borders from illegals more than they are now. The way this would work is; we would construct a program allowing illegals to work in the U.S., while still living in their lawfully designated homelandRead MorePierre de Coubertin and The Modern Olympic Movement Essay1270 Words   |  6 Pagesof French nobility. (MacAloon 8) Coubertin was raised during an era of French conflict and transition; the Franco-Prussian War, government instability during the time of the Paris Commune and then move to the French Third Republic, as well as the Dreyfus affair, left the French nation in turmoil during his youth. Inevitably, Coubertin’s character and beliefs were greatly influenced by his experience in this era of conflict as well as his lineage. In 1883, Coubertin went to study to study physicalRead MoreDigital Technologies are Powerful Tools for Education657 Words   |  3 PagesWorldwide Struggle for Internet Freedom by Rebecca MacKinnon, she said â€Å"Liberate a society by giving them the Internet.† This public awareness campaign will create a Global Village where students are able to connect with people around the world. A guest speaker from a college campus in America would be able to give a lecture to students in Zimbabwe, giving them first hand knowledge, accounts and information. We have to use digital technology to maximize the good it can do in the world. UnfortunatelyRead MoreDemocratic Peace Theory1319 Words   |  6 Pagesterm(s) in office to establish a good relationship with foreign countries and even try to improve upon existing connections with our allies. Some believe it is to prevent conflicts between the countries while others dispute that it is a threat assessment by the United States to pick and choose their friends and enemies. Preventing conflict between two democracies or countries that practice democracy is called Democratic Peace Theory. However, research has begun to show that Democratic Peace Theory is ineffectiveRead MoreCultural Immersion Project Essay1719 Words   |  7 Pageshead. Oh, I forgot to mention, I had to take off my shoes and leave them before I entered into the place of prayer. I guess you can call it a sanctuary. One thing I found odd was the men and women do not pray in the same place together. Since I was a guest of my student and actually a participant of the prayer time, the wudo, which is a ri tual of purification, was not necessary. My student prepared me for the experience very well. She said, â€Å"Ms Finney, when you enter the mosque, just go in with the mindsetRead MoreEssay on The International Tribunal for the Former Yugoslavia3737 Words   |  15 PagesThe International Tribunal for the Former Yugoslavia     On May 25, 1993, U.N. Security Council Resolution 827 established an international tribunal charged with prosecuting violations of international law arising from the armed conflicts in the former Yugoslavia. Not since the Nuremberg and Tokyo trials, following World War II has an international court tried individuals accused of crimes against humanity, war crimes, and genocide. The International Tribunal for the Former Yugoslavia (ICTFY), whichRead MorePresident Obamas Diplomatic Approach Towards Foreign Policy Essay970 Words   |  4 PagesOverwhelmed by numerous armed conflicts in the Middle East and Africa, a formidable domestic economic crisis, and a growing challenge of primacy from China, the United States government and public began prioritizing domestic issues. However, persisting transnational concerns, especially illicit drug trafficking, nuclear weapons proliferation, and the threat of terrorism, largely depend on U.S. involvement based on our relatively successful pas t efforts and President Barack Obama’s promising diplomaticRead MoreHow A Website Maintained By The University Of Indiana960 Words   |  4 Pagescampus bus service. The BTS connected the uptown campus with Cincinnati entertainment areas and neighborhoods. To catch the BTS service, students had to show their university card with a photo identity for free ride and had an option to travel with a guest. The BTS service did not operate in college break periods, the UC official holidays, and hazardous condition. The CTS had several shuttles and some operated at interval of 10 minutes and some operated at interval of 20 minutes. The ‘DoubleMap’ applicationRead MoreLeadership Analysis : President Bill Clinton1189 Words   |  5 PagesLeadership Analysis Review For this Leadership Analysis, I chose former President Bill Clinton. Bill Clinton was born in Hope, AR on August 19, 1946. At an early age Bill had an experience that changed his life on July 24, 1963, a young Bill Clinton met President John F. Kennedy while attending Boys Nation. This meeting inspired the future president to pursue a life in public service. Bill Clinton was a President that did not allow anyone to tell him something could not be done. If this President

Sunday, December 15, 2019

Agricultural_Development Free Essays

Before the start of the 20th century, the overwhelming majority of increases in agricultural production were the result of an increase in the amount of cultivated areas. However, the start of the 21st century has come to demand that nearly all increases in agricultural production result from the increased productivity of existing cultivated areas, thereby leaving an extremely window of time for countries to make the dramatic shift from a system of production that has long been based on resources to one that is based on science (Ruttan, 2001 p. 179). We will write a custom essay sample on Agricultural_Development or any similar topic only for you Order Now To quantify the shift in terms of population, as the global population neared $1 billion, the increased demand for agriculture was met by expanding farm land area. In sharp contrast, the population, and consequently the demand for agriculture, more than doubled after 1950. Virtually all of the demand, which suddenly doubled, was met by increasing farm productivity (Federico, 2005 p. 388). For developed countries, the shift from a most resource-based system to a science-based system began in the 19th century. But, unfortunately for developing countries, these changes did not begin to take place until the second half of the 20th century, thereby leaving the developing countries at a disadvantage because the demands place on agriculture had doubled by this time. Population and income growth were the underlying causes of this two-fold increase. Because demands are expected to rapidly double again, substantial and scientific and technical effort will be required in the world’s poorest in countries in order for them to complete the transition to the science-based system (Ruttan, 2001 p. 179). Since the 1950s, the overall understanding of agriculture’s role in economic development has increased. In the past, development economists in premodern and traditional societies viewed agriculture as static as sustained annual growth rates as low as 0.5 to 1% were feasible over extended periods. With industrialization, agricultural output growth rates increased to 1.5% to 2.5%, rates which were sustained for extended periods of time in Western Europe, North America, and Japan. Since 1950, growth rates have shifted further upward to 3%. This increase primarily took place in newly developing countries like Brazil, The People’s Republic of China, and Mexico. As output growth rates steadily increased, economists came to adopt the new view that agriculture was dynamic rather than static (Ruttan, 2001 p. 180). By 1960, the high-payoff input model merged as a new theory by which economists were attempting to understand agriculture. It took into consideration agroenvironmental constraints and is based on the conclusion that these constrains make agricultural technology location specific. For example, it was discovered that technologies that were developed in highly developed countries were generally not transferable to less developed countries which had different climates and resource endowments. Additionally, it appeared evident that because poor countries were not providing peasant farmers with technical and economic opportunities, reallocating resources in traditional peasant agriculture would only produce marginal productivity gains. Under the high-payoff input model, it was argued that developing economies could be transformed by investments from the public and private sectors to make high-payoff technical inputs available to poor farmers (Ruttan, 2001 p. 187). Between the 1970s and mid 1980s, Hayami, Ruttan ,and Binswanger developed a new agricultural model in which conditions in the economic system arose from technical and institutional change. This model was based on the recognition that there is more than one path to technological development. These different paths to development make it possible for a country to substitute more abundant factors for scarce factors. Techniques which allow for the substitution of other labor factors are termed â€Å"labor saving†, while techniques which facilitate the substitution of other land factors are referred to as â€Å"land saving†. Mechanical technology corresponds with labor saving technology, as it substitutes power and machinery for labor. Biological technology, which tends to substitute intensive production practices and industrial inputs for land, corresponds with land saving techniques. Chemical fertilizers, increased recycling of manures, pesticides, and pathogen-resistant crops are example of land saving technologies. Mechanical technology and mechanical processes were the driving force of the industrial revolution. But biological and chemical technologies became more prominent in the latter half of the 20th century (Ruttan, 2001 p. 188, 190). How to cite Agricultural_Development, Papers

Saturday, December 7, 2019

Organization Have Discovered Several Requireâ€Myassignmenhelp.Com

Question: Explain Organization Have Discovered Several Require? Answer: Introduction This paper discusses about the issues that have been brought forward by the management of Byrne Limited. The directors of the organization have discovered several issues that require clarification. The views of the directors may not be in line with the Australian Accounting Standard, Corporations Act 2001 and thereby not bring out the correct and fair views. Therefore, Mr Bastin Byrne, the managing director of Byrne Ltd has emailed the manager of the accounting practice of Baxter and Associates Ms Pippa Baxter regarding various issues that are seen in his company. Ms Pippa Baxter has therefore asked to mail a draft on behalf of the response of the mail. This draft therefore will explain all the issues that have been asked by Mr Byrne. The draft will try to answer the problems that have been put forward by Mr Byrne and the answers are discussed as follows: It is seen that Mr Ambrose has suggested that there is no longer any requirement to show the non-current assets at their cost value in the balance sheet. According to this statement, it is suggested that it is not necessary to reveal all their non-current assets at the cost value as the various non-current assets shown at different values according to the life cycle of the non-current asset. It is therefore recommended that the life cycle of the non-current assets are understood and thereafter the value that will be showed in the balance sheet will be determined (Yao et al., 2015). It is seen that there are various values that are available in the market namely the fair value, carrying value, cost value, recoverable value etc. The cost value of the non-current asset may not show the actual feature of the asset and that would lead to wrong data. Therefore, it can be said that the suggestion given out by Mr Ambrose can be taken into consideration (Brouwer Hoogendoorn 2017). However, there are various other options that are available to the organization of they can value their non-current assets. It is important to understand the stage the non-current assets are going through and then decide what the value that requires to be published. If the non-current asset is going through the acquiring stage, then it needs to be valued at the fair value of the assets that are given up for claiming the non-current assets. During the holding stage the assets are valued with respect to its position like the depreciation, impairment examination and revaluation model (Picker et al., 2016). It is seen that the minor repairs are expensed and huge repairs are capitalised. The carrying value and the cost value are used at this stage. However, it is seen that in case of the disposal stage recovery value is used. Therefore, it is suggested that the assets are valued according to the stage at which the asset lies and thereby helping the organization to publish the true value t hat will be helpful for the preparation of the balance sheet true and fairly. This issue discusses about the warranty costs that are incurred or expected by the company for repairing and replacing any product that has been sold by the company. The company earlier used to record their warranty cost by comparing it with their actual value. However, it is seen that in the current meeting they have decided not to do so. The estimation of the warranty expense before the actual cost can be determined with the forecasting ability of the firm. The estimation of the warranty cost before the actual cost is only possible if the accrual takes place in the same accounting period in which the associated sale of the product is recorded (Perreault et al., 2016). In doing so, the financial statements precisely reveals all the related costs that are linked with the sale of the product and thereby revealing the true profitability gained through the process of selling of the product. The best way to calculate the warranty expense is to compare the expense with the actual cost as the utilization of this process is helpful for understanding the true value that is incurred. The use of this method minimises the chances of any false statements and revealing of the true value. This method is a simple method and is very easy for the accountants to compute and the use of this method reduces the chances of the variances in the warranty costs (Lee Vetter 2015). However, it is even recommended that the company should even estimate the expenses that have not incurred yet as it has been done a plenty of time in accounting. It is known that accounting requires the use of forecasting as it is done to predict the bad debts so that the company stay prepared for it. In the same way, the estimation of warranty expenses is even important so that the firm can stay ready for such expenses from the beginning of the accounting year and can undertake various actions to mitigate the warr anty expenses thereby maintaining their profit level that they desire. The estimation of the expenses earlier than the incurring of the cost can aid the firm preparing contingency steps so that they can avoid their operations from any additional losses. It is recommended that he warranty expenses should be predicted by looking at the past company history of the firm (Walstra et al., 2014). The previous history of the firm can be known by looking at their journal entries and income statement of the firm. In order to predict the warranty expense of the firm, there are three things that requires to be considered. They are as follows: The number of units of the products that have been sold during the time period that has been recorded What is the total percentage of the of the product sold may require replacement or repairs by looking at the past experiences Discovering the average cost of replacement or repairs that are under the warranty period The use of these methods will be useful for the determination of the warranty expenses before the actual cost. Therefore, it is recommended that the new decagons can be implemented by the company as it may improve their business activities and solve the issues that are in consideration. The third issue that has been given out in the mail is in regards with the posting of the long leave expenses for their employees. An amount of $150,000 has been calculated as the long leave expenses for the employees for the firm. The company usually posts this expense in their Statement of Comprehensive Income when the employees generally take the leave and the amount is paid to them. The problem that has lingers in mind of the firm is that it is very difficult to estimate the time when the employees will take the leave. In such a situation, it is seen that when the employees take leave the expenses gets increased during that month and it has an effect on the profit of the firm. It is even seen that the chances of every employee taking a leave at the same time is impossible (Flannery 2016). However, there is a possibility that a higher percentage of the employees can take leave at the same time. Therefore, it is recommended that the organization creates a contingency liability for the employee leave expenses so that in case of emergency they can make use of this fund to pay off the expenses towards the long leave (Bova 2016). The maintenance of the contingent liability lowers the chances of the firm facing any loss of profit within a financial year and reduces the burden over them for paying additional expenses during a specific time period. The disclosure of the long leave expenses as a contingent liability is recommended as it provides the firm with knowledge about the expenses they have to bear in the current period or in future and accordingly they strategize their business plan so that they can maintain their profit over their additional expenses (Hall et al., 2014). The contingent liability lowers the pressure over the firm and they can even use this fund for any emergency situation that was unexpected in terms of the company thereby mitigating the problem and maintaining their current business operations This is a very complex and core issue that is faced by the organization. It is seen that there are various non-cancellable contracts that the firm have gone into for giving out after sales services to their customers. The money for these services are paid by the customers themselves and thereby overcoming any added problems. The problem has been generated with a contract that has been undertaken when a purchaser has paid out $12,000 for an after sales service for a period of 1 year. The amount that requires to be paid for 1 year has been paid together in a lump and the whole amount is paid to the company. It is seen that the usual practice of the company is to post this revenue in their Comprehensive Income Statement as service revenue (Huang et al., 2016). However, in this meeting Mr. Ambrose, one of the managing directors has discovered a substitute way of recognizing this revenue in the income statement. He feels that the payment given one time is a deferred income and thus should be posted as the service is rendered. Saroo, on the other hand, being other managing director contradicts to this proposal and says that usual practice should be used. According to the present scenario, it is recommended that the proposal given out Mr Ambrose should be adopted. It is due to the fact that even though the contracts are non-cancellable there are chances that there might be discrepancies that might lead to a problem between the firm and the service company. In such situations there are certain clause and situations that can lead to the cancellation of the contract (Feinschreiber et al., 2014) . There is another case, in which the client may not require the need of the service in the middle of their service period. In that situation he is likely to ask for refund for the period he does not wish to receive the services (Finke Pfau 2015). Therefore, it is better to keep the revenue saved as deferred income and the revenue is to be posted as the service is being rendered so that an accurate maintenance of the income can be kept. This process may involve numerous passing of entries, but this process will increase the fairness of the financial statement. In order to reduce any sort of financial mishap within the income statement of the firm, this strategy is suggested (Bohuov Vvrov 2014). The next issue that is line is the company has decided to sell one of their divisions to a New Zealand Company as Byrne Ltd does not want to concentrate on this line of product. It is seen that this company wants to pay an additional $300,000 over the fair value that has been agreed upon by both the parties. The extra amount that has been agreed about can be regarded as goodwill by Byrne Ltd it is known that goodwill refers to any amount that has been given over the fair value of the asset (Zhang Zhang 2017). It is seen that the unrecorded patent that that will be transferred to them will be treated similarly like the intangible assets and thereby can be accounted for in the same way as intangible assets are treated. The unrecorded asset will be accounted namely through initial recording, amortization, impairment and de-recognition (Sinclair Keller 2017). The shares issued by the company from New Zealand on account for the division is due to an extra benefit or remuneration to Byrne Ltd. The issue of the shares to Byrne Ltd reveals that the New Zealand Company has made Byrne Ltd as their shareholders and even they possess a part of the business that is operated by the New Zealand Company. Therefore, officially it can be said that Byrne Ltd is a shareholder of the New Zealand Company (Bugeja, Loyeung 2015). These shareholders can account for these shares by recognizing them as their investment and posting the dividend that is yielded from the shares in their Comprehensive Income Statement. Conclusion The conclusion of the paper reveals that all the queries that were emailed by Mr. Byrne have been answered and sufficient evidence and relevance has been provided with the answer so that they terminate the issues that rose from the general meeting. The rectification of these issues will improve the operations of the firm thereby leading to rise in profit and market share of the organization. Reference List Bohuov, H., Vvrov, E. (2014). The structure of the deferred income tax and its influence on indicators describing the economic performance of commercial insurance companies.Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis,55(3), 143-156. Bova, M. E. (2016).The Fiscal Costs of Contingent Liabilities. International Monetary Fund. Brouwer, A., Hoogendoorn, M. (2017). The Role and Current Status of IFRS in the Completion of National Accounting RulesEvidence from the Netherlands.Accounting in Europe, 1-13. Bugeja, M., Loyeung, A. (2015). What drives the allocation of the purchase price to goodwill?.Journal of Contemporary Accounting Economics,11(3), 245-261. Feinschreiber, S. A., Lyalko, A., Mazumdar, P. D. (2014).U.S. Patent Application No. 14/493,194. Finke, M., Pfau, W. D. (2015). Reduce Retirement Costs with Deferred Income Annuities Purchased before Retirement.Journal of Financial Planning,28, 7-40. Flannery, M. J. (2016). Stabilizing large financial institutions with contingent capital certificates.Quarterly Journal of Finance,6(02), 1650006. Hall, S. C., Carstenson, L. G., Stammerjohan, W. W. (2014). The Case of the Exxon Valdez: Reporting Contingent Liabilities for Potential Damage Awards.The Accounting Educators' Journal,23. Huang, H., Milevsky, M. A., Young, V. R. (2016). Optimal Purchasing of Deferred Income Annuities When Payout Yields are Mean-Reverting.Review of Finance, rfw003. Lee, B. B., Vetter, W. (2015). Critical Evaluation of Accrual Models in Earnings Management Studies.Journal of Accounting and Finance,15(1), 62. Perreault, S., Kida, T., David Piercey, M. (2016). The Relative Effectiveness of Simultaneous versus Sequential Negotiation Strategies in Auditor?Client Negotiations.Contemporary Accounting Research. Picker, R., Clark, K., Dunn, J., Kolitz, D., Livne, G., Loftus, J., van der Tas, L. (2016).Applying international financial reporting standards. John Wiley Sons. Sinclair, R., Keller, K. L. (2017). Brand value, accounting standards, and mergers and acquisitions:The Moribund Effect.Journal of Brand Management,24(2), 178-192. Walstra, R., Harrington, S., Drougas, A. (2014). Developing financial competencies within the business curriculum: a deferred tax assignment.Journal of Finance and Accountancy,15, 1. Yao, D. F. T., Percy, M., Hu, F. (2015). Fair value accounting for non-current assets and audit fees: Evidence from Australian companies.Journal of Contemporary Accounting Economics,11(1), 31-45. Zhang, I. X., Zhang, Y. (2017). Accounting discretion and purchase price allocation after acquisitions.Journal of Accounting, Auditing Finance,32(2), 241-270.