Tuesday, May 26, 2020

Racial Discrimination American History X, Remember The...

In the world today, the United States of America is a multicultural nation. This country has faced and still facing many racial issues from the Civil Right Movement till the present time. Racial discrimination has always been the most discussed topics when it comes to any society problems. As we process what take place around the world, furthermore; community cohesive together to exchanging culture, information, technology, and knowledge. However, the negative side of society always tries to ignore other people with different color by violence, the unawareness, and their behavior. The three films I had an analyst on American History X, Remember the Titans and The Blind Side showed, everyone is constantly fighting to be better than their neighbor, and the skin-color stratification is just another excuse to look down on them. Four causes that standout in these films mainly in this area which is stereotype, superiority, unfamiliarity, and education. Many Americans think of racism as s omething of the past, something back when Abraham Lincoln was president. Actually, discrimination will remain an issue in this world until the sun stops shining and the sound of people’s voices no longer lingers in the air. Racism is one of the most revolting things within the vicinity of humanity. Here is a quick summary of the three films, first is American History X is mixed with the past (in black and white) and the present time (in color) throughout the movie. The story consist two mainShow MoreRelatedStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesBosses† 34 Case Incident 2 Era of the Disposable Worker? 35 vii viii CONTENTS 2 2 The Individual Diversity in Organizations 39 Diversity 40 Demographic Characteristics of the U.S. Workforce 41 †¢ Levels of Diversity 42 †¢ Discrimination 42 Biographical Characteristics 44 Age 44 †¢ Sex 46 †¢ Race and Ethnicity 48 †¢ Disability 48 †¢ Other Biographical Characteristics: Tenure, Religion, Sexual Orientation, and Gender Identity 50 Ability 52 Intellectual Abilities 52 †¢ Physical Abilities

Friday, May 15, 2020

Essay on Movie Review of Tshirt Travels - 1297 Words

Amrit Kulasekaran Professor Kornelly Nov 26 2012 Anthropology 101 Salaula: Charity or Exploitation The documentary â€Å"T Shirt travels† follows a young Zambian named Luka through his daily life as a second hand clothes seller. We are taken on a journey through the struggles and issues from both a micro and macro level. We learn about issues facing the country as a whole such as rampant poverty, to an economy destroyed by slavery and further setback due to larger nations dictating economic policy for Zambia. To the smaller scale with individual families such as Luka’s trying to make ends meet in a hand to mouth industry and shows how hard it is for them to succeed. The whole film gives us a deeper understanding of how Zambia is being†¦show more content†¦Oddly enough people who had steady paying jobs just a few years ago now sell second hand clothes, due to the decision to allow for privatization of Zambian government run companies. Many of whom just liquidated the company’s assets and let them go bankrupt. After Zambia gained political independence their economy was doing better. Their economy was surrounded around their primary natural resource, copper. As copper sales went up, new medical buildings and schools were built, they had a promising textile industry and things were looking up. Until an unexpected rise in the price of oil in tandem with the dropping prices of copper forced Zambia to borrow from the IMF and world banks at extremely high interest rates. Soon Zambia found itself in a mountain of unpayable debts and to repay creditors, spending was cut to education and health and other infrastructure projects. Eventually all of the progress they have made goes to waste as it can not be maintained. Foreign countries currently dictate the economic policy via structural adjustment, i.e. policies that â€Å"should† increase revenue and allow them to pay the loans off. This inevitably leads to a country that is so dependent on foreign aid because their own industries have been destroyed by foreign influences. The dependence on foreign aid and a westernization of culture that happened to Zambia has happened to indigenous people across the world. This is similar to the Tiwi who were usedShow MoreRelatedProduct Placement12588 Words   |  51 Pagesmerchandise is inserted into and used contextually in a motion picture, television, or other media vehicle for commercial purposes. In product placement, the involved audience gets exposed to the brands and products during the natural process of the movie, television program, or content vehicle. (Panda, 2004; Cebrzynski, 2006) That is, product placement in popular mass media provides exposure to potential target consumers and shows brands being used or consumed in their natural settings (Stephen andRead MoreStarbucks Case Study11295 Words   |  46 PagesMBA Graduation Paper Starbucks Corporation Case Study A) Introduction - An unusual coffee encounter On a sunny Wednesday morning of April, my customer visit was scheduled for 10 am. As usual, I was early and decided to get a cup of coffee and review my presentation material. I pulled into the parking lot of the first mall, and walked into what I thought was a regular coffee shop; I was in for a surprise. At first, I went back to my car with my cup, and as I was going to turn on my laptop computerRead MoreStarbucks Case Study11286 Words   |  46 Pages AmbaiU MBA Graduation Paper Starbucks Corporation Case Study A) Introduction - An unusual coffee encounter On a sunny Wednesday morning of April, my customer visit was scheduled for 10 am. As usual, I was early and decided to get a cup of coffee and review my presentation material. I pulled into the parking lot of the first mall, and walked into what I thought was a regular coffee shop; I was in for a surprise. At first, I went back to my car with my cup, and as I was going to turn on my laptop computerRead MoreConsumer Lifestyle in Singapore35714 Words   |  143 Pages................................ 61 Travel Habits .............................................................................................................................. 62 Getting Around ....................................................................................................................... 62 Use of Public Transport .......................................................................................................... 63 Air Travel ....................................Read MoreBackground Inditex, One of the Worlds Largest Fashion Distributors, Has Eight Major Sales Formats - Zara, Pull and Bear, Massimo Dutti, Bershka, Stradivarius, Oysho, Zara Home Y Kiddys Class- with 3.147 Stores in 70100262 Words   |  402 Pagesof completing a PhD is a journey. For me it has been a long and trice interrupted journey, and I would be lying if I said that I wasn’t happy that it is finally coming towards its end. Still, I have always felt incredibly privileged to be able to travel this road and Iâ₠¬â„¢m deeply grateful towards all the people who have contributed to make it possible. First of all I’d like to express my gratitude to Thomas Lindhqvist, my excellent supervisor, who offered me the opportunity to participate in the PhD

Wednesday, May 6, 2020

Literature Review Write Up with Cover Page - 4074 Words

Vending Machine Food Environment Assessment Literature Review Erin Fitzharris University of Iowa-School of Public Health Susan Klein Iowa State University Extension Carol Voss Iowa Department of Public Health Fit for Life Program Summer 2008 1 The food environment has only recently been studied as an important contributor to the dietary decisions people make every day; decisions which ultimately impact both short- and long-term health outcomes. The built environment, or the surroundings we create for the places we live, work, shop, and so on, impacts the nutrition environment, which includes the external cues that influence one’s food choices and consumption (Sallis Glanz, 2006). Generally, the nutrition environment in the†¦show more content†¦Despite the research done on vending machines in school settings, few attempts have been made to quantitatively assess the nutritional quality of foods and beverages available in these machines. The Center for Science in the Public Interest (CSPI) used a set of nutrition standards for school foods developed by a panel of experts in order to assess school vending machines in 24 states. This was accomplished by assigning beverages to one of two categories – â⠂¬Ëœhealthier’ and ‘less healthful’ – and by classifying snacks into ‘healthier’ and those of ‘poor nutritional quality’. The beverages classified as ‘healthier’ included: water, fruit juice with at least 50% real juice, low-fat (1%) or fat-free milk, and diet drinks; the less healthful beverages were soda pop (regular), fruit drinks with less than 50% real juice, whole or 2% milk, sports drinks, iced tea, and lemonade. Healthier snacks included low-fat 4 chips, pretzels, crackers, Chex Mix, fruits, vegetables, granola bars, cereal bars, nuts, trail mix, lowfat cookies, and other low-fat baked goods; alternatively, regular chips, crackers with cheese, candy, cookies, snack cakes, and pastries were classified as snacks of poor nutritional quality. Applying these guidelines to vending machines in middle schools and high schools revealed that about 75% of theShow MoreRelatedIndustrial Attachment Report Format1101 Words   |  5 Pagesguide. You must not label this preliminary section ‘part 1’ in the actual report. Cover page [2] [This will contain title of the report, the name of the entity for which it was prepared, the name of the person who prepared it, the date the report is to be presented. This page should not be numbered]. Abstract [10] [This should contain a summary of the main body of the report. It should be about one page in length and must highlight all salient issues in the main body. 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Tuesday, May 5, 2020

Importance of Corporate Governance in Accounting †Free Samples

Question: Discuss about the Importance of Corporate Governance in Accounting. Answer: Introduction Accounting is a profession that deals with the management and processing of transaction data related to a business organization. Profession is a term that refers to the job allocated to a particular individual based on his field of study and practical skills. For instance, technical support is a profession of software engineers who manage and support the technical aspects of a software based organization. Similarly, accounting is a profession of commerce students who are proficient in management and processing of various transaction data of a business organization. On the other hand, corporate governance is defined as a set of specific rules and guidelines that are application over all the employees of the organization. All the operations in the company must comply with corporate governance to maintain work ethics as well as a specific structure of organizational work hierarchy. Among the accountants, the auditors assume a basic part in financial detailing of open and private firms. On the off chance that organizations, financial establishments and people are to contribute and confer assets inside frontier countries, there must be trust in the accuracy of accounting data. Stakeholders involved inside the organizations in mainly the frontier markets depend on audit and accountancy reports to help with avoiding instability. It is the conviction of the researchers that the bookkeeping calling should play a lead part in making the measures expected to manage issues interesting to outskirts countries and to make the straightforwardness important to help partners assess hazard. The examination thoughts produced in this breaker early work on corporate governance with later research from an assortment of developing business sector researchers to build up a motivation for accounting and governance explore in the frontier markets. Background of the Issue and Justification One of the most important operations inside a business organization is accounting. The success of a business organization depends largely on the accuracy of the accounting done by the professional accountants appointed in the company. Hence, not only the accounting should be accurate but also there should be certain integrity and work ethics among the accountants working together in the organization in order to drive the organization towards success. An instance have used to describe the situation as follows. For a situation examine inside the Nigerian managing an account industry, Goretzki, Strauss and Weber (2013) found that accounting principles and the level of divulgence could change crosswise over African districts, with a few associations holding fast more to universal gauges than others. The part of the accounting calling is basic to corporate administration in outskirts markets. Given the significance of accountants in enhancing administration in organizations working in fro ntier showcases, an examination plan ought to help clear up the zones of sharp significance to both bookkeepers and strategists as project choices are made concerning market section/speculation systems. As per Clinton and White (2012), the accounting part turns into the essential wellspring of data to capital market members and different partners and the inability to create solid financial detailing frameworks could bring about budgetary calamity. Gill and Biger (2013) alluded to four noteworthy drivers of basic leadership in developing markets. These four drivers were: statistic patterns, innovative improvements, common assets, and political/legitimate unease. Rich research openings exist in investigating these components on a cross-country premise in order to consider the assortment of governance systems that exist in boondocks markets. These factors that exist in a nation's conventional procedures and frameworks, yet include an organization's outside condition, are rearing justification for significant difficulties and dangers in working together in the nations. With respect to governance dangers, Clinton and White (2012) concentrated on the way that the guidelines of both corporate governance and monetary announcing among even recorded organizations in wilderness markets could be uneven and temperamental. Organizations can't control the outside condition as changing societal states of mind, cataclysmic events, and politica l change will make hazards in these business sectors, and organizations must figure out how to adjust the commercial center open doors with these risks. Gill and Biger (2013) goes ahead to propose that it is this substantial distinction in the way of working together that makes the wilderness markets alluring as a major aspect of a more extensive speculation system for decreasing general dangers. As indicated by Goretzki, Strauss and Weber (2013), the costs identified with the redirection of benefits through (the specific absence of) direction is proportional to no less than a 33 percent expansion in assessment for the organization working together in the specific market. As the most risks in this frontier markets arise from the accounting issues, it is basic that the accused of the everyday administrative governance issues recognize and comprehend the elements that effect choices that shape the reactions rendered by different partners. These elements are: securities exchange trades , accounting principles and related segments of competency and quality and sovereign risks. Justification The corporate governance and accounting literary works need an enhanced concentrate on the "guidelines of the diversion" since it appears that the principles are institutionalized for accountants despite the fact that they are not effectively appropriate and implementable over all countries. Unmistakably accountants are the guardians and can be considered mindful legitimately for moves made by customers. The quest for each of the examination inquiries can conjure an extensive variety of research procedures from subjective strategies to review information to econometric displaying. There is much to be adapted, paying little mind to strategy. It is clear from this survey the accounting calling ought to play a lead governance part as outskirts markets turn out to be increasingly the area of decision for an extensive number of financial specialists. Corporate crumples and coming about false financial detailing in the mid 2000s prompted many changes and institutionalization in accounting proficient practice in created nations. However, one of the common and main corporate governance issues in developing markets is as yet that of various accounting guidelines crosswise over rising nations, with financial explanations unmistakably ailing in detail. Project Aims and Research Questions The main aim of this project is to analyse the importance of corporate governance in accounting. Accordingly, the research questions to be addressed are as follows. How much control does corporate governance have over accounting? What are the issues faced by accountants regarding corporate governance? What role does an accountant play in the assessing of sovereign risk? What risks do accountants face in highly corrupted business organizations? What are the roles of accountants in detection of fraud in a frontier market? Literature Review Fair esteem accounting, at the heart of IFRS (International Financial Reporting Standards), is frequently referred to as hard to execute in lesser-created economies where an absence of dynamic markets makes it intense to acquire advertise costs in consistence with IFRS rules. Corporate crumples and coming about false financial detailing in the mid 2000s prompted many changes and institutionalization in accounting proficient practice in created nations. Tragically, the inability to create solid financial revealing foundations could bring about monetary calamity for developing economies and the individuals who have put resources into those economies (Hilb, 2012). The International Financial Reporting Standards (IFRS) are an arrangement of worldwide accounting benchmarks created by the International Accounting Standards Board (IASB) for the readiness of open organization budgetary explanations. Clinton and White (2012) researched further about reviews that recommended that one of the pr imary things creating economies ought to do was rebuild accounting frameworks and support the appropriation of worldwide accounting guidelines since these worldwide frameworks and benchmarks would help construct trust in the global market economics. By 2014, around 120 countries required IFRS for household recorded organizations, albeit just around 75 percent of those 120 countries had completely adjusted with IFRS (Hoechle et al., 2012). In 2010, the U.S. Securities and Exchange Commission expressed that it trusted that a solitary arrangement of high quality all around acknowledged accounting benchmarks would profit U.S. speculators and it energized the joining of Generally Accepted Accounting Principles (GAAP) and IFRS (U.S. Securities and Exchange Commission, 2010). As per GMI Ratings (2014), nevertheless, many difficulties exist in adequately executing the gauges in developing markets: Rules that started from develop markets where firms take part in a safe distance trades can test to exchange to business sectors that accentuate individual interpersonal organizations and government associations. The absence of accounting and lawful foundation and specialized ability of experts prepared on the tenets. Firms' proprietorship structures can be a noteworthy impact with state-possessed projects that direct related-party exchanges. When a lawful framework is not strong, selection of a standard by a neighborhood accounting administrative body is insufficient to guarantee consistence. As per Monterio (2014), "rising economies need all around created markets and this makes it hard to actualize the market based way to deal with the estimation of reasonable qualities, an idea that may include disputable means inside institutional settings that are astoundingly not quite the same as those that saw the rise of this thought." Paulsson (2012) proposed that washouts in the inability to incorporate developing business sector nations in a powerful accounting framework were: speculators, customers, multilateral offices (e.g., World Bank, International Monetary Fund), singular nations, and all who uphold corporate governance. Without viable in-nation accounting frameworks, outer corporate substances are compelled in their capacity to successfully judge potential providers, wholesalers or acquisitions. Given the differences of business sectors, examination of the usage of IFRS in frontier markets would be an important research range for universal accounting and open strategy i nvestigate. Accountant competency connects unmistakably to the basic result of monetary revealing quality. A critical part of financial announcing quality is that of review quality. Basically, a solid review framework gives the earth to astounding monetary detailing. Unluckily, poor exposure and budgetary haziness are normal qualities among organizations in developing markets. These qualities might be considerably more unavoidable inside frontier markets. Impression of value significantly affect both the productive distribution of capital and, at last, decrease in a company's organization costs. McCahery, Sautner and Starks (2016) recommended that interest in the Egyptian securities exchange would stay restricted the length of speculators were doubtful about the nature of distributed accounting data through organizations' financial reports. In their review on private firms, Also, quality reports serve data mediators (e.g., examiners) for engaging administrative activities. Therefore, it creates the impression that accounting data assumes a basic part in financial action for both traded on an open market and private firms in rising economies. Monterio (2014) gave observational proof to propose that financial announcing quality decidedly influenced project effectiveness and that this speculation proficiency expanded with bank financing versus impose boost monetary impetuses. However, there remains an absence of lucidity as to a full perspective of the issues and specifics of the developing markets with respect to corporate governance. Tragically, frontier markets are tormented with illiquidity, bringing about resources not being convertible rapidly and effortlessly to money. This illiquidity has been made by an absence of straightforwardness with respect to securities associated with losing esteem (i.e., low quality of budgetary announcing) and furthermore to the exchanging market setting (Mehta Joshi, 2016). A low level of liquidity is a key issue confronting frontier markets. Basically, liquidity guarantees the capacity of financial specialists to purchase and offer securities without hardly lifting a finger and is needy upon both goal, exogenous variables and additionally the endogenous powers of the market members. In 2011, FASB discharged Accounting Standards Codification Fair Value Measurement (Topic 820) that obliged organizations to unveil their projects' reasonable valuations in view of the level of hazard required with the honest esteem (Paulsson, 2012). In such manner, a traded on an open market organi zation in the United States is constantly appraised Level one and, in typical conditions, so are remote values. The exchanging settings for frontier markets, particularly the share trading system trades, are habitually broken; that is, the time between resulting exchanges can be half a month. Nevertheless, conditions inside frontier markets could possibly change that rating due to the occasional and low-volume exchanging. Along these lines, the accountant must perform facilitate methodology while deciding the danger of the honest estimation of frontier projects. As per Peters and Romi (2014), stock trades in Sri Lanka, Zimbabwe, or Morocco, for instance, may be open for one exchange a day and for potentially just a few days seven days in this manner restricting data about market cost and esteem. Basically, the low exchanging rate as for the inferquent and sporadic exchanging rehearses in wilderness markets is a noteworthy explanation for market wasteful aspects (Soh Martinov-Bennie , 2015). The main problem is the systemic hazard experienced by accountants in endeavoring to evaluate reasonable esteem and direct due perseverance for customers and resulting partners when that valuation relies on upon whether markets are dynamic or not. Financial markets in developing markets do not have the modernity and data trade underestimated in created economies. While researchers have left on endeavors to quantify liquidity in developing markets (Saggar Singh, 2017), the issue here in building up this exploration motivation is not simply the real measure. Numerous frontier markets fall encourage behind in monetary improvement. Researchers and world pioneers have since a long time ago recognized that political and lawful shakiness are signs of a rising economy. Accounting for these sovereign dangers has a colossal effect in the valuation approach taken by experts. Zeff, Radcliffe and Gunz (2014) offered bits of knowledge into how the valuation approach utilized by experts with respect to speculation extends in developing markets contrasted from the standard valuation approach. As indicated by the researchers, experts represent sovereign dangers verifiably by changing the speculation's required rate of return or the rebate rate; hypothetically, nevertheless, these dangers are project particular and ought to be represented in the estimation of the normal speculation money streams. Rating organizations, utilizing accounting information among different measures, consistently assess a nation's danger of default on its administration obligation. Moral risk is acquainted in the event that one comes up short with recognize the part of swelling (Salvioni, 2015). That is, a few nations may maintain a strategic distance from default basically by printing cash, in this way expanding swelling and making an alternate arrangement of financial troubles. This turns out to be especially dubious for reviewers, for instance, during the time spent examining an extensive financial administrations firm working together in a wilderness advertise. The debilitated worldwide economy has prompted boundless issues as to inescapable dangers and, in the meantime, expanded administrative movement. Cases flourish identified with sovereign dangers concerning political and legitimate unease. For instance, organizations working together in frontier markets confront dangers identified with government takeover (Crittenden and Crittenden, 2014) Research Methodology This research has been conducted based on the primary and secondary data collected from various literary sources. Primary data has been collected from several literary sources and original works of reputed researchers in this field of study. Moreover, an in-depth literature survey has been conducted in order to gather secondary data from different literature sources where different original works are accumulated and cited. The analysis of the secondary data gave a sufficient insight that was needed to address the research questions mentioned. Findings from Secondary Information Analysis As indicated by the researchers, experts represent sovereign dangers verifiably by changing the speculation's required rate of return or the rebate rate; hypothetically, nevertheless, these dangers are project particular and ought to be represented in the estimation of the normal speculation money streams. Rating organizations, utilizing accounting information among different measures, consistently assess a nation's danger of default on its administration obligation. Moral risk is acquainted in the event that one comes up short with recognize the part of swelling (Salvioni, 2015). That is, a few nations may maintain a strategic distance from default basically by printing cash, in this way expanding swelling and making an alternate arrangement of financial troubles. This turns out to be especially dubious for reviewers, for instance, during the time spent examining an extensive financial administrations firm working together in a wilderness advertise. The debilitated worldwide economy has prompted boundless issues as to inescapable dangers and, in the meantime, expanded administrative movement. Cases flourish identified with sovereign dangers concerning political and legitimate unease. For instance, organizations working together in frontier markets confront dangers identified with government takeover (Crittenden and Crittenden, 2014). Discussion of Findings The main problem in the subject of this research is the systemic risks experienced by accountants in endeavoring to evaluate reasonable esteem and direct due perseverance for customers and resulting stakeholders when that valuation relies on upon whether markets are dynamic or not (Akinteye, York Quat-Ullah, 2015). Financial markets in developing markets do not have the modernity and data trade underestimated in created economies. While researchers have left on extensive analytic research to quantify liquidity in developing markets (Alleyne, Weekes-Marshall Broome, 2014), the issue here in building up this exploration motivation is not simply the real measure. Numerous frontier markets fall encourage behind in monetary improvement. Researchers and world pioneers have since a long time ago recognized that political and lawful shakiness are signs of a rising economy (Crittenden and Crittenden, 2014). Accounting for these sovereign dangers has a colossal effect in the valuation approa ch taken by experts. Clinton and White (2012) offered bits of knowledge into how the valuation approach utilized by experts with respect to speculation extends in developing markets contrasted from the standard valuation approach. Conclusion As analyzed in this research project, each of the pointers assumes a noteworthy part as researchers better comprehend the esteem pertinence of accounting in frontier nations. One of the most important operations inside a business organization is accounting. The success of a business organization depends largely on the accuracy of the accounting done by the professional accountants appointed in the company. Hence, not only the accounting should be accurate but also there should be certain integrity and work ethics among the accountants working together in the organization in order to drive the organization towards success. An instance have used to describe the situation as follows. The corporate governance and accounting literary works need an enhanced concentrate on the "guidelines of the diversion" since it appears that the principles are institutionalized for accountants despite the fact that they are not effectively appropriate and implementable over all countries. Unmistakably ac countants are the guardians and can be considered mindful legitimately for moves made by customers. The quest for each of the examination inquiries can conjure an extensive variety of research procedures from subjective strategies to review information to econometric displaying. There is much to be adapted, paying little mind to strategy. It is clear from this survey the accounting calling ought to play a lead governance part as outskirts markets turn out to be increasingly the area of decision for an extensive number of financial specialists. In addition, the scientists perceive that the fundamental research inquiries are quite recently the tip of the chunk of ice as for the inquiries that should be sought after by researchers. "To guarantee feasible improvement in rising economies, it is basic that those in corporate governance surely know the elements that can influence an organization's capacity to settle on sound business choices in a turbulent situation." in the meantime, unm istakably much work should be improved comprehend exercises behind the governance needs. References Aebi, V., Sabato, G., Schmid, M. (2012). Risk management, corporate governance, and bank performance in the financial crisis.Journal of Banking Finance,36(12), 3213-3226. Akinteye, S. A., York, D. O., Quat-Ullah, H. (2015). Corporate Governance Mechanism: An Investigation of the Internal Audit Function Quality in Nigerian Listed Firms.International Journal of Business and Social Science,6(1). Alleyne, P., Weekes-Marshall, D., Broome, T. (2014). Accountants perceptions of corporate governance in public limited liability companies in an emerging economy: Evidence from Barbados.Meditari Accountancy Research,22(2), 186-210. ArAs, G. (2016).A handbook of corporate governance and social responsibility. CRC Press. Bhasin, M. L. (2015). Corporate Governance and Forensic Accountants' Role: Global Regulatory Action Scenario. Byrne, M., Flood, B., Hassall, T., Joyce, J., Montao, J. L. A., Gonzlez, J. M. G., Tourna-Germanou, E. (2012, June). Motivations, expectations and preparedness for higher education: A study of accounting students in Ireland, the UK, Spain and Greece. InAccounting Forum(Vol. 36, No. 2, pp. 134-144). Elsevier. Carmona, S., Ezzamel, M., Gutirrez, F. (2016). Accounting history research: traditional and new accounting history perspectives.De Computis-Revista Espaola de Historia de la Contabilidad,1(1), 24-53. Clinton, B. D., White, L. R. (2012). 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