Learning & process Essay Example for Free

Learning process Essay Learning is an endless procedure. At the point when an individual alumni from essential or tertiary training, the person in question ought to never be placated with the information that the person has gained. Rather, there ought to consistently be a feeling of yearning, flourishing, and excitement for more information. A grown-up is simply similarly skilled as an individual in his prime a very long time to learn and procure information. One ought not think about his age as a snag to support and feed his cerebrum with more data that are yet to be procured. An individual ought to never be satisfied with what small amount information he has. A grown-up who enters graduate school has a larger number of favorable circumstances than drawbacks. A grown-up would have more encounters throughout everyday life and in living contrasted and others, and this would empower the previous to interface his encounters with his instruction. As it were, there would be a progressively practical way to deal with learning. Regularly, individuals who enter graduate school with little understanding from their employments would will in general be increasingly optimistic with their perspectives about the hypotheses introduced in class. The choice of a grown-up to go into graduate school to get a master’s certificate falls in the middle of the existence phases of Transcending and Life Calling. These stages discusses a person’s venture in life wherein he has just aced his art and right now knows his qualities and shortcomings. In that capacity, he would now utilize this information to accomplish his objective throughout everyday life. From there on, this individual may now understand his motivation and this is related with his life calling. The purpose behind living of the individual turns out to be clear, and he is currently prepared to make radical strides for the acknowledgment of his objective. The choice to go into graduate school isn't simple. Be that as it may, an individual who has an away from of what he needs in life would not mull over creation this choice. The individual would see graduate school as a methods, an instrument to empower him to accomplish his objective to make him fruitful. Assets: Manifest Your Potential. 2004-2005. The Eight Stages of Life. Recovered from http://www. manifestyourpotential. com/en/lifeskills/lifestages/eight_stages. htm

Is Lyon's portrait of Aristotle accurate Does it match what Classics Research Paper

Is Lyon's representation of Aristotle precise Does it coordinate what Classics researchers think about Aristotle - Research Paper Example Lyon’s Aristotle and Alexander are exceptionally valid depictions of an extraordinary mastermind limited by the demanding order learned under Plato, and of the solid willed and careless youthful child of Phillip of Macedon. Lyon composes a telling trade between the two that typifies the mind boggling dynamic at work in one of history’s most fascinating connections. Lyon tends to the key distinction between them. â€Å"You conflate joy and satisfaction, genuine suffering happiness,† Aristotle protests. â€Å"A scarcely any rushes, a couple of sensations. Your first lady, your first elephant, your first fiery supper, your first aftereffect, your first rising of a mountain no man’s ever ascended, and your first view from the top to the opposite side. You need to string together an existence of thrills.† Name 2 With trademark self-assuredness, Alexander reacts, â€Å"Teach me better at that point. Accompany my military. Accompany me. You’ve been a dad to me. Don’t vagrant me twice† (Lyon, 278). It’s an influencing scene one may hope to happen between a more seasoned, more astute dad and a careless child. It is impossible that the resolute Alexander would have respected his coach, in spite of the extraordinary scholar’s prestige, anyplace yet in the study hall. ... History bears scarcely any such similar character contemplates, not many that show such an entrancing complexity of characters included both genuinely and in strife. â€Å"Here is an uncommon scholarly impact: the frigid hearted savant and the future military officer, whose own early sadness is caused not by an absence of energy, however a surfeit† (MacDonald, 2009). The two men are dynamic in their own particular manners, however Alexander at last surpasses his splendid yet stifled coach. â€Å"It is Alexander who at last successes the book-long joust with his guide, since he is a man who feels as well as acts† (MacDonald, 2009). Aristotle and Alexander seem to have included something of a â€Å"odd couple:† Alexander the â€Å"A-type† character, non-intelligent and dynamic; while Aristotle, who had seen military assistance, by correlation an adademic, non-physical, even feminine sort, as per Name 3 old records. The biographer Diogenes Laertius, drawing o n optional and tertiary records, composed that â€Å"He had a stuttering voice, as is attested by Timotheus the Athenian†¦He had additionally extremely flimsy legs, they state, and little eyes; yet he used to enjoy exceptionally obvious dress, and rings, and used to dress his hair carefully† (Shields, 419-20). Lyon reveals to us that Alexander’s perspective on Aristotle’s brilliant mean was, best case scenario, mocking, disclosing to Aristotle that his â€Å"middle way† theory prizes average quality (Lyon, 193). Despite such analysis, Lyon’s treatment of the mind boggling connection among Aristotle and Alexander fills in as a sort of useful example. Alexander neglects to learn significant exercises that are extremely about character and

Johnson, Lady Bird

Johnson, Lady Bird Johnson, Lady Bird, 1912â€"2007, b. Karnack, Tex., as Claudia Alta Taylor. She married (1934) Lyndon B. Johnson and played an active role in his political career. As first lady (1963â€"69), she was the first to have her own press secretary and to make a campaign trip on her own. She also sponsored environmental causes and national beautification projects and later co-founded (1982) what is now the Lady Bird Johnson Wildflower Center, Austin, Tex. A successful businesswoman, she bought (1943) a debt-ridden radio station in Austin, Tex., and built it into a multimillion dollar broadcasting company. Johnson also owned and managed extensive ranching lands in Texas. She was the author of A White House Diary (1970). See M. L. Gillette, Lady Bird Johnson: An Oral History (2012); biographies by M. D. Smith (1964), G. L. Hall (1967), and J. J. Russell (2012); L. I. Gould, Lady Bird Johnson and the Environment (1988). The Columbia Electronic Encyclopedia, 6th ed. Copyright © 20 12, Columbia University Press. All rights reserved. See more Encyclopedia articles on: U.S. History: Biographies

Réserver - to Reserve - French Verb Conjugations

Abraham s Intelligence Of The United States - 929 Words

To illustrate Abraham’s intelligence, he bought books to study and teach himself when he was young to become a brilliant man. In fact, Lincoln taught himself law and eventually was able to pass the bar exam to become a lawyer, he accomplished this in 1836. Abraham had the chance to do this with the assistance of John Todd Stuart, John let Abraham borrow books to study from to pass the bar exam. With this achievement, Lincoln had the chance to practice being an attorney, and led in his successful life. After some time passed, people elected him to be a part of the U.S. House of Representatives in 1846. In addition, in 1860 he became the U. S. president. Furthermore, he had the skills to be president and he knew what he wanted to modify in the United States to enhance the lives of the citizens. Not only did Abraham have the skills to be president, but he accomplished a wide range of items that affected the United States greatly. For example, being the leader the Union in the Ci vil war with the Confederacy and eventually succeeded in winning in the war. In addition, he made strides in freeing the slaves that were in slavery. He presented a speech named the Gettysburg Address, which influenced America greatly. Creating the first income tax to gather money for the Union in the civil war was another accomplishment he overcame. Lincoln produced Homestead, Morrill, and National banking acts, as well as the first railroad bill and that would change thousands of citizen’s lives.Show MoreRelatedLincoln Movie Leadership Analysis1380 Words   |  6 Pagesrisen just over six-hundred-thousand men. The freedoms sought out by our nation’s founders, now jeopardized by the secession of eleven states from the Union. The fate of The United States of America now laid upon the broad shoulders of our nations sixteenth commander-in-chief, President Abraham Lincoln. In a term marked by the burden of complete social upheaval, Abraham Lincoln was our nation’s foremost leader. The lawyer from Illinois navigated the only internal war in American history by embodyingRead MoreWhat Makes A Great Leader?1271 Words   |  6 PagesMahatma Gandhi, Mike Krzyzewski, Pope Francis, and Abraham Lincoln. All great leaders, all posses the same characteristics. When it comes to leadership many different names can be added to the long list. If you were to take a closer look on those people you will find what makes up a great leader. Being a leader is meant for only a certain breed of people. To be a great leader a person must consist of Confidence, Intelligence, and they must be versed. Great Leaders are all alike in someway. A GreatRead MoreLeadership Brief : Abraham Lincoln996 Words   |  4 PagesLeadership Brief: Abraham Lincoln One of the greatest presidential leaders goes by the name Abraham Lincoln. Throughout his lifetime, he has a wide range of different accomplishments that has affected thousands of people in various ways. Traits and qualities that Lincoln held led him to become an effective leader. In fact, Abraham knew what was best for his country that would produce the largest impact for the citizens. Literature Review To illustrate Abraham’s intelligence, he bought books toRead MorePresident Abraham Lincoln : Greatest President Of American History1516 Words   |  7 PagesOctober 2014 President Abraham Lincoln: Greatest President in American History President Lincoln said the following about the South in his Inaugural Address, In your hands, my dissatisfied fellow countrymen, and not in mine, is the momentous issue of civil war. The government will not assail you.... You have no oath registered in Heaven to destroy the government, while I shall have the most solemn one to preserve, protect and defend it.(Freidel and Sidey 2006) President Abraham Lincoln is look uponRead MoreThe Suffrage Movement Of The United States970 Words   |  4 Pageshistory of fighting for equality. Many organizations have developed, along with numerous campaigns and protests. The suffrage movement in the United States has dated back to the early 1840’s. During this time, Lucretia Mott and Elizabeth Cady Stanton organized the Seneca Falls Convention. Shortly after in 1951, Susan B. Anthony joined the two previously states activists and they founded the Women’s National Loyal League (WNLL) in the main attempt to abolish slavery and gain full citizenship for AfricanRead MoreThe Year Long Period Of Social Unrest1747 Words   |  7 Pagesunraveled unto the United States brought forth increasing amounts of opposing opinions. Power struggles between the Northern and Southern states gave those with strong ideas for example, John Wilkes Booth, the ideal situation to take action. The sixteenth president of the United States of America and the leader of the Union during Civil War, Abraham Lincoln, was assassinated by John Wilkes Booth, an actor pursuing the revival of the confederacy and the total destruction of the Union. Abraham Lincoln wasRead MoreThe Legacy Of Abraham Lincoln1230 Words   |  5 Pagesyears when Jack so his strength. Abraham Lincoln worked to earn money by doing farm work. When some people saw him reading while working they thought he was lazy but he just loved books. When Abe got older he studied law without a teacher. Abraham Lincoln became a lawyer. He was interested in politics. So people said that he should run for public office he ran for Senate, Congress then the most important one of all, President. Abraham Lincoln the 16th president. Abraham Lincoln had to do a lot whileRead MoreWilliam Shakespeare s King Henry Iv856 Words   |  4 Pagescompared to United States President’s Andrew Jackson or Abraham Lincoln. King Henry holds the country together despite parts of his country forming a rebellion against him. Henry is showing the importance of a strong and powerful ruler, just like Andrew Jackson the nullification crisis of 1836, or Abraham Lincoln and the American Civil War. Andrew Jackson told his Vice President John C. Calhoun, â€Å"That the Union must be preserved.† Meaning that the country is more important than the individual state or personRead MoreHarriet Tubman And The Underground Railroad1695 Words   |  7 Pagesstill traveled to the southern states many times to free other slaves. A normal fugitive slave would not put themselves in danger and risk imprisonment, but Harriet Tubman did. Although Harriet Tubman is very popular and every school teaches her life story, not many realize that she had a spy ring and had enormous influence on the Union during the Civil War. Her bravery while helping slaves escape through the Underground Railroad and her assistance in gathering intelligence from Confederate troops asRead MoreHabeas Corpus And The War On Terror1072 Words   |  5 Pagesof time before a trial. When an individual believes he has been incarcerated wrongly, they request a writ of habeas corpus for a judge to look at th e facts of an individual’s incarceration. Habeas corpus is used today as a conviction remedy for state and federal prisoners who want to question the federal laws used and resulted in their imprisonment. It is also used to determine preliminary matters in criminal cases, such as: 1) An adequate basis for detention. 2) Removal to another federal district

Outline the argument supermarket power is a zero -sum game Free Essays

Outline the argument supermarket power is a zero -sum game BY bluebell Outline the argument that supermarket power Is a â€Å"zero-sum†game Before we discuss the argument let us understand first what the terms â€Å"power† and â€Å"zero-sum† mean. Power is a complex term used denote influence, control and domination, (Taylor, et al. 2009,p. We will write a custom essay sample on Outline the argument supermarket power is a zero -sum game or any similar topic only for you Order Now 59). The power used by supermarkets includes buying and market power. The big four supermarkets in the U. K. Account for approximately 75% of the food and groceries market therefore giving them significant market power. Their buying power Is the ability they have to negotiate prices with suppliers and the rage chains thus being able to demand discounts when buying In such large quantities. This gives them the ability to influence things such as pricing, for example offering goods at below cost prices. The term zero-sum game is used when one party’s gain will be another’s loss therefore equaling a zero sum. A good example of this is slicing a pie, if one person takes a large slice there is less for everyone else. The pro supermarket campaigners argue that the supermarkets use their power for good and all parties Involved benefit to some extent creating a positive sum gain but he the following argues to the contrary__ As shoppers they offer us a wide variety of products at affordable prices, in accessible locations. Additionally they offer employment, boosting local skills and helping to draw in other businesses such as restaurants and retailers to sometimes failing local economies but at what cost to others? Do the low prices mean that somewhere down the supply chain someone else’s profits are being squeezed? Has the out of town retail park been a catalyst In the decline of Britain’s high streets? In 2006 retail commentator Judi Bean reported hat the big four operated around 3900 stores with Tests alone taking one pound at the tills for every three we spend. Since then they have continued to grow branching out into the corner shop concept and opening an additional 1500 stores in a bid to capture even more trade. In years gone by our towns would have a variety of independent shops made up of butchers, bakers and fishmongers, but these are in decline and we are now dominated by by big chain stores offering us practically Identical goods at very similar prices. If this Is the case are they really offering us any hospice at all? Across the country they monopolies towns and areas where small local businesses are unable to compete on pricing being forced to shut down. Food writer Joann Blackman, (2005) uses Dundee as an example and recalls that in the sass the town had ten bakers; now there are two left, five fishmongers with one remaining and eight or nine butchers only one of which has survived and six grocers where again only one has survived.. In their place are four Testes, two Sad, a Morrison and a Kingsbury. In her pollen there Is a distinct correlation between the arrival of the gig chains and the demise of the small independents, thus implying a zero-sum game. The supermarkets have an immense buying power and their supply chain stretches across the globe. When dealing with the large conglomerates like Proctor and Gamble, Milliner and Nestle the balance of power is pretty much even, as their global muscle puts them in a strong position to negotiate. However the farmers, such a fortunate position. Small suppliers claim that the supermarkets are continually putting pressure on them, coercing them into prices cuts that push them to the point that there economic livelihood is in doubt. This relationship between the suppliers and supermarkets can be depicted as a David and Goliath affair, with the small independents up against the big multiples Just as the small independent stores on the high street are up against the big chain stores as previously mentioned. With this pressure being applied to suppliers to keep costs down they in turn pass this on to their employees. Here in the I-J we have low paid often migrant workers cutting, sorting and packing vegetables and salads for the big stores. Felicity Lawrence has written about the exploitation of these workers in her book Not on the Label (2004) and in newspaper investigations. She highlights how agency workers, often from eastern European countries such as Romania, Poland and Bulgaria, are employed by â€Å"gang masters† to work on farms and in processing and packing plants and are frequently paid hourly rates below the minimum wage, are subjected to illegal deductions and are bussed from Job to Job at their employers will. These people are not directly employed by the supermarkets but, she claims, that they are aware of the practices and turn a blind eye to it so they can continue to benefit from he situation. Additionally she points out that you will not see any such evidence of this on labels of the packets of salad or bags of chicken pieces which line their shelves. Lawrence implies that we as consumers can indulge in cheap products at the expense of those exploited and often vulnerable workers. You could therefore infer that the supermarkets are using their power or dominance to control the labor market. For us to gain from the low prices at the checkout someone else must lose out in the case it is the suppliers and their workforce. With this in mind let us look rather field at the workers in such places as Bangladesh. In 2006 and 2007 The War on Want, a U. K. Based non-governmental organization, made accusations against Sad and Tests that they were boosting profits and the expense of the workers in the sweatshops of Bangladesh. They carried out a survey in six large facilities in Dacha, each employing between 500-1200 workers. The results of the survey showed that the worker, of which the majority are female, had been subjected to overcrowding and unhygienic work conditions along with forced overtime and verbal intimidation, tit access to trade unions being refused. All the factories surveyed were known to be supplying cheap clothing to the I-J market, specifically Tests and Sad and all were paying wages below that needed to provide for themselves and their family. The pressure applied by the stores on the factory owners to keep costs down means that they have no room to maneuver. The war on want claim that it the absence of a living wage in such places that keep our Jeans, shoes and other clothing at such low prices. Taking all of the above into account we can conclude that although we as nonusers benefit from low pricing and abundance of choice and the supermarkets continue to increase their profits, there are many within the chain that don’t benefit so greatly. We can therefore say that supermarket power is definitely a zero sum game. Word count – 1134 Bean, J. (2006) Trolley Wars: The Battle of the Supermarkets, London, Profile Books Blackman, J (2005): Shopped: The shocking Power of British Supermarkets, London, Profile Books Lawrence, F (2004) Not on the Label, London, Penguin War on Want (2006), fashion Victims: The true cost of cheap clothes at Primary. Sad and Tests, London, How to cite Outline the argument supermarket power is a zero -sum game, Essays

Journal Of Accounting And Economics Studies-Myassignmenthelp.Com

Question: Discuss About The Journal Of Accounting And Economics Studies? Answer: Introducation IAS-38 is an intangible asset outline that lists the requirements for managing intangible assets. It helps a business recognize, make use of and allocate any intangible assets into the businesss production system. Intangible assets are those without physical or material touch, i.e. they are non-monetary. The IAS enable a business evaluate the assets according to its policies and rules. The introduction and adoption of the IAS into the accounting practices of a business will certainly cause changes. Adoption of the IAS is one of the most significant practice in the modern business world. Recently, most companies have started using the IAS policies and rules in managing and modifying their accounting operations. The reason for this is the fact that the accounting policies change with improvement in technology and desire for general business development and growth (Achim and Chi?, 2014). This means that with the improvement in the worlds aspects, the business world also desires improvem ent. Most businesses expect the adoption to cause more positive changes or effects than negative effects. For instance, the businesses expect positive effects in their productivity, their decision making processes, management methods and techniques, their investments activities, their performance measures or performance indicators, increase in productivity, financial statements reports to name just but a few. On the external world, the businesses anticipate an improvement in economic change, increase business value, better business brand and name value among other things (Beke, 2011). However, the main issue that makes businesses adopt the IAS system is to improve its financial management practices. This is simply because most of the policies and rules governing IAS relate to financial control and management. They are likely to affect a businesss financial status that any other aspect of the business. Therefore, this is the main purpose for using IAS in a business (to manage financi al status of a business, i.e. either tangible or intangible financial factors or assets. Discussion Impacts of adoption of AIS- 38 around the World The use of IAS-38 is the same for many countries but the impacts are different in each country as well as in every organization. However, the impacts lie entirely along the accounting or financial status of a business organization. The following are some of the impacts: Impact on the analysis of the companys financial statements Journal of Contemporary Accounting Economics ISSN 1815?5669 The application of intangible assets in any business organization leads to interference and causes disruption to the financial statement records analysis. The adoption of these rules is set to change issues like the shareholders equity, goodwill value or measure and the organizations net income (Nicoleta et al, 2011). These aspects include most business intangible assets. The financial statements should be present and show the value and status of a businesss financial position. These statements include the financial position statement, the profit and loss account statement, and the cash flow statement. According to Hung and Subramanyam, 2007, all of the above statements change but the statement of financial position change more than the rest. It is supposed to indicate the value of the tangible and intangible assets of the business. However, due to the adoption of the IAS rules in the business, these assets values change. In most cases, the total assets and the book value of equity i s higher when done using the IAS. On the other hand, when in normal case or other rules, the total assets are mostly less than their value. In addition to that, most researchers have found that the use of IAS can lead to a change in the economy indirectly. Apparently, even though the impact on financial statement is direct that of economic change is indirect. In general, it is clear that the IAS insists on fair values as well as on valuation of a businesss balance sheet. Effect of Organizational Management and Decision Making Process JournalofSmallBusinessManagement 0047?2778 1540?627X When businesses adopt the IAS rules and regulation, they management team usually has more control and power over the organization in general. This means that the managers become more responsible and accountable for the business operations (Zghalet al, 2011). The adoption encourages the management to improve its communication techniques because in case of any change, there must be an explanation offered by the managers to the owners or stakeholders. The fact that there is clear, relevant, understandable and reliable information for the managers to use, they are then able to make very wise and effective decisions especially those that relate with the organizations financial status (Renkas et al, 2015). This is simply because the adoption encourages the documenting of actual, correct and valid data on all business aspects for future use (Palea, 2013). For instance, with the IAS adoption, the business can report reliable data on business profit or revenue levels, expenses, asset value, b usiness liability position and its equity status. The management gets the opportunity to do an excellent job with the adoption of the IAS that leads to better investments opportunities as well. The adoption can take part in creation partnerships and mergers for businesses. Most business organizations do not value partnership and not gaining anything from any process, especially when businesses are in partnership with another (Renkas et al, 2015). Therefore, the adoption of the IAS creates an opportunity for both businesses to come together and learn from each other. Through the adoption, a business is capable of widening and expanding its business operations further in the future. Effect on organizations productivity JournalofInternationalAccountingAuditingTaxation ISSN 1879?1603 A businesss productivity levels influenced by the use of IAS: When businesses make use of the IAS effectively and efficiently, its productivity becomes hence better economy and wealth as well. The businesses that use IAS have an effect on a countries economic change in an indirect way. The relationship between IAS and productivity considered as the relationship between IT and Productivity. The IAS involves the use of professional accounting rules and techniques that ensure good quality, effective and efficient information for the business (Csebfalvi, 2012). In that case, the use of IAS ensures clear, reliable and valid information documentation especially the financial information that helps the investors, financiers, business partners, creditors and suppliers among others. The use of IAS will ensure effective use, utilization and allocation of the businesses finances. This includes in operations like investment opportunities, human resource hiring or employee rewarding, technologica l improvements among other things. This kind of business operations are the ones in charge of contributing to business productivity. On the other, they make use of the organizations resources and finances, i.e. the assets and revenues. Therefore, when a business uses the IAS rules and regulations effectively, it will be simply be increasing its productivity. In addition, any business that is productive indicates that its incomes or revenues are also high and investments productive. IAS policies control these incomes, revenues and investment levels and values. Therefore, with the use of IAS, a business will certainly be able to control and manage all of its finances (Fera, 2016). With that in mind, it is clear that the use of IAS in a business can affect its productivity. In other words, it can increase its productivity if used in the right manner or decrease its productivity when used in the wrong manner. Effect of Business Performance Measures and Practices Journal of Accounting Auditing and Finance ISSN 0148?558X There is a positive relationship between the impact of IAS use and a businesss performance and strategic practices. The performance measures of a business are the indicators that businesses use to determine their performance levels. The performance measures are responsible for evaluating the effectiveness and efficiency of every managers action (objective and goal set). Therefore, it is comparing what a business achieves with its originally set goals and objectives, which means that the performance measures are the control and guiding aspects (Plka et al, 2011). This comparison is the one that assess the financial and non-financial performance of the organization. Therefore, the use of IAS will certainly affect the both the financial and non-financial practices and performances of a business organization. Then measuring business performance, a budget is one the key aspects to consider. Every business makes an annual financial plan for the operations of the business in the next year. This plan is composed of both the asset and financial valuation, which are the aspects that change caused by the use of IAS (Yurisandi and Puspitasari, 2015). In addition to that, the adoption of IAS affects the performance measures of a business because they change the characteristics of recording, analyzing, evaluating and valuing the aspects used in determining business performance (Lara et al, 2008). To be specific, the use of IAS affects the management accounting of a. organization. This is an important issue and practice in measuring business performance. Furthermore, IAS modifies the characteristics of these measures to fitting into its rules and policies. It is clear that adoption of IAS can affect the performance measures of a business by changing their characteristics and policies and makes them fit into its own policies. Conclusion From the research and the information found in the journals, the adoption of IAS in business accounting operations can bring great effect. This is simply because the policies and rules listed by the IAS at most times are different from those that guide business operations. However, the main effects relate to operations that depend on an organizations financial support. The IAS policies mostly change the techniques and methods of handling a businesss assets and finances. On the other hand, other impacts include aspects like, productivity increment, Increase in business performance, changes in the management methods and processes, change of an organizations performance measures. Therefore, when the IAS policies involved in a business in an effective and efficient manner, it will certainly bring positive change to the business and vice versa. References Achim, A.M. and Chi?, A.O., 2014. FINANCIAL ACCOUNTING QUALITY AND ITS DEFINING CHARACTERISTICS.SEA: Practical Application of Science,2(3). Beke, J., 2011. International Accounting Standards Effects on Business Management.Business Management and Strategy,2(1), p.1. Csebfalvi, G., 2012. The Effects of International Accounting Standardization on Business Performance: Evidence from Hungary.International Journal of Business and Management,7(9), p.20. Fera, P., 2016. The Impact of Voluntary and Mandatory IAS/IFRS Adoption: A Review.International Journal of Business and Management,11(10), p.69. Hung, M. and Subramanyam, K.R., 2007. Financial statement effects of adopting international accounting standards: the case of Germany.Review of accounting studies,12(4), pp.623-657. Lara, J.M.G., Torres, J.A.R. and Veira, P.J.V., 2008. Conservatism of earnings reported under International Accounting Standards: A comparative study.Spanish Journal of Finance and Accounting/Revista Espaola de Financiacin y Contabilidad,37(138), pp.197-210. Nicoleta, P.D., M?rioara, B. and Teodora, M.I., 2011. An investigative study regarding SMES specific accounting policies.EUROPEAN INTEGRATIONNEW CHALLENGES, p.1529. Palea, V., 2013. IAS/IFRS and financial reporting quality: lessons from the European experienDiscussione.China Journal of Accounting Research,6(4), pp.247-263. Plka, P., Svitkov, B. and Kub?kov, D., 2011. Implementation of IFRS for SMEs and its Impact on Performance Indicators.Finance and the Performance of Firms in Science, Education and Practice 2011. Renkas, J., Goncharenko, O. and Lukianets, O., 2015. Quality of financial reporting: approaches to measuring.International Journal of Accounting and Economics Studies,4(1), pp.1-5. Zghal, D., Chtourou, S. and Sellami, Y.M., 2011. An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management.Journal of international accounting, auditing and taxation,20(2), pp.61-72. Yurisandi, T. and Puspitasari, E., 2015. Financial Reporting Quality-Before and After IFRS Adoption Using NiCE Qualitative Characteristics Measurement.Procedia-Social and Behavioral Sciences,211, pp.644-652.