The Status Of Cyberbullying And Cyberbullying Prevention

Review of the Status of Cyberbullying and Cyberbullying Prevention (2014), a scholarly article written by June Chisolm PhD, with the Department of Psychology at Pace University in New York, explores the effects of cyberbullying and the impact that it has on adolescents. The author first defined cyberbullying as â€Å"the intentional and repeated harm inflicted through the use of computers, cell phones, or other electronic devices† (pg.78). In recent studies, it was found that one in five youths will be cyberbullied, and the adolescents between the ages of 10 and 18 years of age, 19% of them will either be the victim or the perpetrator (para.4 pg.78). Cyberbullying has moved beyond high school and now found its way into college. The researchers did an exploratory research study of 1,025 undergraduates and of those students, that 24.6% had experienced some sort of bullying (para.5). What they also discovered was that 70% of those bullied in grade school through high school, were now bullying others while in college, while at the same time 50% of those bullied when they were younger, still were seeing the same results now that they were in college (para.7). How these students are bullied can come in different forms. The author looked at different forms such as â€Å"catfishing† where someone will make a fake online profile and trick someone into an emotional or romantic relationship (pg.79). Then people will pretend they are someone else, use a method called â€Å"ratting†, where aShow MoreRelatedCyberbullying, Prevention, And Results Of Cyberbullying1494 Words   |  6 Pagesas â€Å"a person who is habitually cru el or overbearing.† When these two words are combined, cyberbullying is best described as someone who uses the computer and access it provides to bully someone. 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The individuals who beat these obstacles accept they re at the highest pointRead MoreCyberbullying Is A Serious Problem1560 Words   |  7 PagesCyberbullying Teenagers have been bullying and pushing each other around since the beginning of times, But now with technology texting, IMing, Facebook, Myspace, Youtube, bullies not longer have to confront their victims face to face. They can stay in the shadows and torture their targets anonymously; this new phenomenon is called Cyberbullying. What is Cyberbullying? Cyberbullying is defined as aggressive; intentional act carried out by a group or individual using an electronic form of contact,Read MoreCyberbullying And How It Is Effecting Our Youth964 Words   |  4 PagesMy topic is on cyberbullying and how it is effecting our youth in schools today. Coming out of as a sophomore high school I had witnessed some bullying with my own eyes. Taking from that experience of not knowing what to do in that type of situation and environment, I would want to know how to make a difference. By gaining more knowledge of this topic it will help me push this information on to others. Hopefully making a diffe rence in pushing my knowledge further will do the same for others. In orderRead MoreBullying Is A Type Of Unwanted Aggressive Behavior Among Individuals1110 Words   |  5 Pagesbullying is usually done to impose bodily pain or humiliate the victim. Social bullying takes place when the bully manipulates the victim’s social status. This can be done by spreading rumors or ostracizing the victim from his or her friends. Social bullying is very similar to indirect bullying. The victim is frequently unaware of who the bully is. Cyberbullying Technology’s progression is connected to the innovation of human societies. The advancement of technology has changed the way people interactRead MoreIs Cyberbullying as Pervasive and as Dangerous as Physical Bullying?1028 Words   |  5 Pagesexperiences are types of cyberbullying. Lots of people have such cyberbullying experiences because it occurs more frequently than before. More specifically, cyberbullying is the use of the Internet, cell phones, or other electronic communication devices to spread harmful or embarrassing information in the form of text, photos or videos about another person. Cyberbullying is worse than physical bullying because of its serious consequences, and the person who suffers the cyberbullying would be hurt mentallyRead MoreAdolescent Bullying Using A Liquid, Best Policy Practice Approach Essay1499 Words   |  6 Pagesaddress, prevent, and punish bullying. Before taking steps to prevent bullying, it is important to first understand where concentrated problems exist and originate. The four most prominent forms of bullying in schools are physical, relational, and cyberbullying (Wang, Iannotti, Nansel, 2009). Many studies about the different categories of bullying commonly interchange the terms â€Å"aggression† and â€Å"bullying† when referring to the subtypes of aggression and bullying (relational, physical, verbal, etc.)Read MoreTechnology s Progression And The Advancement Of Human Societies1486 Words   |  6 Pagesallowed forms of transgression to become more rampant and widespread. This is evident when considering how traditional bullying has evolved into an issue today known as cyberbullying. While bullying and cyberbullying are often similar in terms of form and technique they also have many differences. Unlike traditional bullying, cyberbullying allows the offender to mask his or her identity behind a computer. This anonymity makes it easier for the offender to strike blows against a victim without having toRead MoreThe Effects Of Bullying On Different Adults People2469 Words   |  10 Pagesand mobile technology has provided additional mechanisms for bullies to reach victims. Mobile technologies provide the bully with the ability to contact the victim without having a face-to-face encounter. This phenomenon is referred to as cyberbullying. Cyberbullying has been defined as â€Å"sending or posting harmful or cruel text or false images using the Internet or other digital communication devices† to harm a victim (W,E,T page 21/22). In a survey at a Midwestern University by Walker et al, 54% ofRead MoreHarassment And Bullying On Social Media1568 Words   |  7 Pages(Piotrowski, 2009, p.324). In 1989 the World Wide Web, a service accessible via the Internet was invented (A Selective Timeline of The Internet and Censorship, n.a). It wasn’t until the popularization of internet sites that bullying derived into cyberbullying. Cyberbullying has been deï ¬ ned as a â€Å"form of intimidation, harassment, and mistreatment on the part of an individual or group towards another, which involves the use of technological means to channel the aggression repeatedly and involving an imbalance

Absolute Poverty Free Essays

POVERTY What is poverty? Poverty is the economic condition in which people lack sufficient income to obtain certain minimal levels of health services, food, housing, clothing, and education generally recognized as necessary to ensure an adequate standard of living. What is considered adequate, however, depends on the average standard of living in a particular society. Relative poverty is that experienced by those whose income falls considerably below the average for their particular society. We will write a custom essay sample on Absolute Poverty or any similar topic only for you Order Now Absolute poverty is that experienced by those who do not have enough food to remain healthy. However, estimating poverty on an income basis may not measure essential elements that also contribute to a healthy life. People without access to education or health services should be considered poor even if they have adequate food. CAUSES OF POVERTY One of the greatest challenges facing many least developed countries especially in the African continent is the worsening scourge of poverty with its attendant effects of unemployment, malnutrition, illiteracy, HIV/AIDS and destitution. There are many causes of poverty complex and multi-dimensional in nature. They involve among many others gender inequality, economical, political and social exclusion. Therefore any intervention measures designed to respond to the challenges above should be judged by their ability to positively make a significant dent on poverty at a micro level (lower levels of society such as the households or individual levels). There should be a clear linkage between macro level policies and micro level impacts in terms of reducing poverty or at least providing an environment for poverty reduction. Such a policy should be able to facilitate the delivery of basic needs to ordinary citizens and these include access to affordable food, health, education, shelter, water and sanitation, public information among many others. No one should be alienated from these basic and fundamental human rights on account of one’s poor economic status. IMPACT OF POVERTY ON BUSINESS OPERATIONS When a person doesn’t have disposable income he/she make purchases of commodities, goods and services. Therefore many cannot increase their sales. Production output drops. Some companies put their staff on short time. This further reduces disposable income. Financial sectors do not grant credit to low- income earners therefore the financial market suffers. Inflation rises. The GDP of the country drops. The price of goods and services increase. The people with low income and those that receive social grants do not have enough many to but commodities. Companies that do not make high turnovers cannot plough moneys back into communities for social upliftment. ALLEVIATION OF POVERTY BY THE GOVERNMENT Aid refers to the net flow of official development assistance provide by governments, international agencies, and public institutions of the industrialized countries. The term is also used to encompass help (both material and technical) provided by non- governmental organizations (NGOs) and voluntary agencies to countries and people in need, particularly for disaster or emergency relief. The overall portfolio of assistance of a donor, or the range of aid I provides to a particular country, is often referred to as its aid programme. The various recognized categories of aid such as: Bilateral aid * Project aid * Grant aid * Technical assistance * Emergency aid/Disaster relief * Food aid * Voluntary aid GLOBAL POVERTY! IS BUSINESS THE ANSWER? When activists discuss the way less developed countries have missed out on the benefits of globalization, Multinational Corporations are often portrayed as the villains. But to some, they are the solution and the only one. CONCLUTION In conclusion I would just like to say that we, as South Africans, need to show the world that we are strong and we are better prepared for global turmoil than we previously were. WE ARE HERE TO STAY!! How to cite Absolute Poverty, Papers Absolute Poverty Free Essays Absolute poverty is a level of poverty defined in terms of the minimal requirements necessary to afford minimal standards of food, clothing, health care and shelter. For the measure to be absolute, the line must be the same in different countries, cultures, and technological levels. Such an absolute measure should look only at the individual’s power to consume and it should be independent of any changes in income distribution. We will write a custom essay sample on Absolute Poverty or any similar topic only for you Order Now The intuition behind an absolute measure is that mere survival takes essentially the same amount of resources across the world and that everybody should be subject to the same standards if meaningful comparisons of policies and progress are to be made. Notice that if everyone’s real income in an economy increases, and the income distribution does not change, absolute poverty will decline. Measuring poverty by an absolute threshold has the advantage of applying the same standard across different locations and time periods, it makes comparisons easier. On the other hand, it suffers from the disadvantage that any absolute poverty threshold is to some extent arbitrary; the amount of wealth required for survival is not the same in all places and time periods. For example, a person living in far northern Scandinavia requires a source of heat during colder months, while a person living on a tropical island does not. This type of measure is often contrasted with measures of relative poverty, which classify individuals or families as â€Å"poor† not by comparing them to a fixed cutoff point, but by comparing them to others in the population under study. The term absolute poverty is also sometimes used as a synonym for extreme poverty. The poverty threshold is the minimum level of income considered satisfactory in a given country. The common perceptive of the poverty line is considerably higher in developed countries than in developing countries. In the past, the common international poverty line has been roughly $1 a day. In 2008, the World Bank came out with a revised figure of $1. 25 at 2005 purchasing-power parity. Determining the poverty line is typically done by finding the total cost of all essential resources that an average human adult consumes in one year. Apartment rent is the largest expense that is required to live, so economists have paid particular attention to the real estate market and housing prices as a strong poverty line factor. Whether one is a parent, elderly, a child, married, etc. are used to account for different circumstances. The poverty threshold may be adjusted each year. National estimates are based on population weighted subgroup estimates from household surveys. Definitions of the poverty line may vary considerably among nations. For example, rich nations generally employ more generous standards of poverty than poor nations. In 2010, in the United States, the poverty threshold for one person under 65 was $11,344 the threshold for a family group of four, including two children, was $22,133. According to the U. S. Census Bureau data released on September 13, 2011, the nation’s poverty rate rose to 15. 1 percent in 2010. In the UK, â€Å"more than five million people – over a fifth of all employees – were paid less than ? . 67 an hour in April 2006. This is based on a low pay rate of 60 percent of full-time median earnings, equivalent to a little over ? 12,000 a year for a 35-hour working week. In April 2006, a 35-hour week would have earned someone ? 9,191 a year – before tax or National Insurance†. India’s official poverty level, on the other hand, is split according to rural vs. urban thresholds. For urban dwellers, the poverty line is defined as living on less than 538. 60 rupees per month, whereas for rural dwellers, it is defined as living on less than 356. 5 rupees per month. Using a poverty threshold is difficult because having an income marginally above it is not very different from having an income marginally below it. The negative effects of poverty tend to be continuous rather than discrete, and the same low income affects different people in different ways. To overcome this problem, poverty indices are sometimes used instead. A poverty threshold relies on a quantitative, or numbers based, measure of income. If other human development indicators like health and education are used, they must be quantified. In-kind gifts, whether from public or private sources, are not counted when calculating a poverty threshold. For example, if a parent pays the rent on an apartment for an adult child directly to the apartment owner, instead of giving the money to the child to pay the rent, then that money does not count as income to the child. If a church or non-profit organization gives food to an elderly person, the value of the food is not counted as income to the elderly person. The official poverty measure counts only monetary income. It considers antipoverty programs such as food stamps, housing assistance, the Earned Income Tax Credit, Medicaid and school lunches, among others, not income. So, despite everything these programs do to relieve poverty, they aren’t counted as income when the poverty rate is measured. Studies measuring the difference between income before and after taxes and government transfers have found that without these programs poverty would be roughly 30% to 40% higher than the official poverty line indicates, despite many of their benefits not being counted as income. How to cite Absolute Poverty, Essay examples

Contemporary Accounting Theory Regulatory Framework

Question: 1) Investigate and write a brief history of the IFRS. 2) Select any country and report on its current accounting regulatory framework and its progress towards standardising on IFRS. Answer: Introduction Accounting theory is a set of methodologies and assumptions that are used in the application and study of the financial reporting principles. Generally, the study of the accounting theory includes review of both the ways in which accounting practices are changed and are added to the regulatory framework as well as the historical foundations of accounting practices. This helps to govern the financial reporting and financial statements. All the theories that are associated with accounting are bounded by the conceptual framework of accounting. The Financial Accounting Standards Board provides the framework and works to establish and structure the main objectives of the financial reporting by both private and public businesses (Glover Werner 2015, pp. 113-131). Moreover, accounting theory is considered as the logical reasoning that helps in evaluating and guiding the accounting practices. Additionally, the regulatory standards of accounting theory also help in developing new accounting procedures and practices. Therefore, International Financial Reporting Standards (IFRS) have been structured as a universal language for businesses such that the financial records of the organizations are easily explicable as well as analogous across international limitations. 1. A Brief History of the IFRS In the year 1973, the organization named International Accounting Standards Committee (IASC) was established in order to deal with the requirement for the principles that can be utilized by the minor countries for developing their personal standards of accounting (Markelevich, Riley Shaw 2015, p. 8). Moreover, in the year 2001, this particular cluster was thrived by the International Accounting Standards Board (IASB). The basis of IASB is in London and it is a standard authority for setting the private sector for both non-profit entities and non-government entities. On the basis of the background of various countries and their technical skills, all the fifteen members have been selected. It has been found that four out of the total numbers of associates are American and only two among the sitting associates are constantly as part-time. The activities related to fund raising mainly help to fund the IASB. However, one of the challenges or issues that are faced by the body is the conve rsion to IFRS and it makes sure that the IASB possesses a constant basis of fund generation for the prospectus activities. The main aim of the IASB is to propagate the IFRS. It has been found that in the United States, the structure of governance is much alike to the Financial Accounting Standards Board (FASB) and the IASB directly responds to the Foundation of IASC. It has been noted that with the growth of the international markets, the longing of the international corporations for single set of financial declarations and the requirement for single international language for reporting, the IASB and the FASB concerned the Norwalk Agreement in the year 2002. This particular agreement indicated that their assurance to establish a solitary set of elevated quality standards that would reduce the expenses, raise rate of effectiveness and offer superior and detailed information and data to the investors. In the starting of the year 2005, the European Union (EU) needed its listed organizations to organize the combined financial statements underneath the IFRS. During the year 2006, the IASB and the FASB got on several numbers of combined chief ventures (Ionascu et al. 2014, p. 311). The Securities and Exchange Commission (SEC) undertook two activities throughout the year 2007 and hastens the timeframe of the modification from the GAAP to the IFRS (Borke r 2013, p. 167). Then in the month of November of the same year, the SEC Final Release considered overseas filers in the U.S. in order to develop for submitting the financial declaration as per the IFRS devoid of settlement to the GAAP. Then a Concept Release was subjected by the SEC in the month of December in order to seek feedback on allowing all the public companies of U.S. to consider the option of using IFRS as an alternative of GAAP. It has been found that when the AICPA Council modified the Rule 203 of the Code of Professional Conduct in the month of May of the year 2008 in order to identify the IASB as a global standard of accounting setter, then all the private companies along with the non-profit firms were provided with the alternative of following the IFRS (Jones 2012, pp. 112-126). At present, the IFRS is composed of nine IFRS and forty-one IAS and some of them have been outmoded. A strict code of due diligence along with the FASB has been employed during the process of promulgation. It has been found that nowadays, more than 12000 companies have adopted the IFRS across the world i.e. in around hundred countries (Nobes Stadler 2013, pp. 573-595). These particular nations either permit or require IFRS on the source of the preparation of the financial announcement by the public companies. The nations which have already adopted the IFRS are Australia, Israel, New Zealand, the European Union States and Canada. On the other hand, the countries which are in the process of adoption of IFRS include Japan, India, Nepal and many more. Therefore, in a summarized way, it can be said that the International Financial Reporting Standards are the interpretations that are based on some principles and standards that have been incorporated by the IASB as a framework for the international financial reporting (Pacter 2015, p.13). In other words, it can also be said that the IFRS is the guideline that are followed by the international companies for preparing their financial statements. It was formerly known as IAS (International Accounting Standards), however in the year 2001 the IASB took the dependability for locating the IAS. From then onwards, the IASB has been continued in order to establish the standards that are known as IFRS. It has been found that about 120 nations and reporting authorities entail or permit IFRS for the domestic listed businesses, although around 90 states have wholly conformed to the IFRS as propagated by the IASB (Smith, Boje Foster 2013, p.27). This also includes a statement of acknowledging such conformity in the report of audit. 2. Current Accounting Regulatory Framework For studying the adoption of the IFRS, the country India has been selected and along with the progress of adoption of IFRS towards its standardization, the current accounting regulatory framework of India has also been studied critically. It has been found that within the country India, the accounting regulatory framework that has been currently implemented is the Accounting Standards (AS). As per Evans Kamla (2016, pp. 126-139), India requires major improvements in the present Accounting Standards of the country. It has been found that over 100 countries in the worldwide require change and many of the nations are in the way of replacement and acceptance of the standard. This is generally based on two concepts and the principles are primarily based on accrual and going concern. Opined to Cotter (2012, pp. 52-78), its framework is qualitative and it can be characterized as relevance, understandability, comparability and reliability. Indian Accounting Standards are a set of principle s of accounting that are indicated by the Ministry of Corporate Affairs that are converged with the IFRS (International Financial Reporting Standards). It has been found that the principles of accounting are formulated by the countrys Accounting Standards Board of Institute of Chartered Accountants. Presently, India has two sets of principles of accounting; these are principles of accounting under Companies Rules, 2006 and the IFRS joined with the Indian Accounting Standards. It has been noted that as per Marulkar et al. (2013, pp.125-142), the convergence towards the Global Standards is required as the last decade has resulted into a huge change in the international economic scenario. The emergence of the corporations in search of money not only for the growth of fuelling rather also to sustain the currently occurring activities has raised the capital from all parts of the world cutting across the frontiers. According to Srivastava Gupta (2014, p. 7), each nation has its own sets of rules and regulations regarding financial and accounting reporting. Thus, every organization should follow all the accounting and financial rules of a particular nation especially when it expands its business to other overseas countries. Therefore, it has been found that the international investors and analysts generally prefer to compare the financial statements on the basis of similar accounting standards. Thus, this willingness of the international investors and analysts of implementing international standards of accounting and financing supports the growth for an internationally accepted set of standards of accounting for cross border filings. In addition to this, the harmonization of the financial reporting will help to increase the confidence level of the investors and this will make them able to use their decisions and also to assess their risks. A high demand was recognized by the legislation in order to bring in rationalization, uniformity, transparency, adaptability and comparability in the financial statements. Thus, a better way can be suggested to get rid of all the issues faced by various methodologies of standards is to have one set of international standards of high quality that are set in the interest of public. Opined to Ahmed, Neel Wang (2013, pp.1344-1372), with the passage of time, it has been found that the feel for the need of the convergence with the IFRS by the Indian businessmen and accountants increased constantly. In addition to this, it has been noted that the capital markets provide a vital explanation for the change that take place. The accounting standards that are accepted internationally becomes the language of communication for the companies of India. In order to bring the Standards of accounting of India at par with the IFRS/ IAS, some of the prior Accounting Standards and Guidance Notes have been revised. Nevertheless, currently, the Accounting Standard Board along with core group composed by the MICA (Ministry of Corporate Affairs) with the aim to convergence the Indian Accounting Standards (IFRS) has decided that two sets of separate sets of Accounting Standards should be prepared. These include firstly, Indian Accounting Standards converged with the IFRS and secondly , the present Accounting Standards. According to Agarwal (2015, p.92), it has been found that after the enactment of the Companies Act of the year 2013, the Ministry of corporate affairs has transferred its goals on rolling out international standards of reporting for the companies of India. The ministry intends to implement the IFRS with the organizations that have a net worth of more than Rs 1000 crore from 1st April 2015. Secondly, both the unlisted and listed companies having a net worth of more than Rs 500 crore but lesser than Rs 1000 crore will have to converge with the IAS from the beginning of the financial year 1st April, 2016. As per Mishra Aggarwal (2014, pp. 152-169), the IFRS has been put on the back burner by the countrys government as per the provided issues highlighted by the corporate and unsettled issues of taxation. Opined to Landsman, Maydew Thornock (2012, pp.34-54), the implementation of the IFRS is expected to cause some disturbance in the finances of the companies in the initial stage as the standards for protecting the real value of the assets. According to Kamath Desai (2014, p. 25), various sectors like real estate and banking might be hit. As per the result of the sector-wise study that has been conducted by the Institute of Chartered Accountants of India, it has been found that all the Indian companies which have been listed overseas presently prepare the financial statements according to the International Standards. However, it has also been noted that the banking companies might exempt from the implementation of the IFRS. Lastly, it has been found that in the beginning of the financial year 2017, the relatively smaller firms should require to prepare their accounts according to the International Standards. As rightly stated by Reddy Desai (2015, p. 7), the primary sectors that might be affected include finance, oil and gas, infrastructure and telecom companies. More than 100 countries have already accepted the IFRS, but the country India has congregated its st andards of accounting with the international standards of reporting. At present, the countries like the U.S., India and Japan are considered as the primary economies which have not adopted the IFRS. On the other hand, the countries like Russia, Brazil and Canada switched over to IFRS in the last year. As per Singh (2014, pp. 79-87), the implementation of the IFRS has both positive and negative effects on the financial and accounting regulations of the country India. The shift of the accounting and financial regulations to IFRS is not only a technical accounting exercise, rather it is an exercise in the change management that offers various opportunities for the process of improvement. It has been found that the shifting of the accounting standards generally provide offers to the companies regarding their improvement in various ways. Firstly, the implementation of IFRS might reshape the systems of management reporting in order to manage both the financial statement and accounting generation. This also provides leadership to the company with important information. Secondly, the implementation of IFRS in the companies of India might improve the disclosure to the investors, analysts, stakeholders and regulators regarding the financial situation, results and other indicators of perform ance of a particular firm. Thirdly, this implementation of IFRS within the organizations might also improve the metrics that are used for evaluating the executive performance as well as the company performance. Fourthly, the IFRS implementation benchmark itself alongside its worldwide peers. Fifthly, it also ensures all the team members of finance regarding having training, skills and knowledge that are required to perform their roles accurately. Lastly, the incorporation of the IFRS makes the accounting policy choices which are aligned with the worldwide industry practice. Opined to Yadav Sharma (2012, pp. 59-86), the adoption of IFRS by the corporate of India is considered as very challenging as well as also rewarding at the same time. The corporate of India is expected to harvest important advantages from adoption of IFRS. On the other hand, the experience of the EU focuses various perceived advantages due to the outcome of adoption of IFRS. Moreover, most of the financial statement preparers, investors and auditors agreed that implementation of IFRS has improved the quality of financial statements and it was also considered as a positive development for the financial reporting of EU. Conclusion Therefore, it can be concluded that there is an urgent requirement for addressing all the challenges and should also work towards entire adoption of the IFRS in the country India. The important requirement is to develop an adequate IFRS skills and the expansive knowledge base amongst the accounting professionals of India in order to manage the translation projects for the Indian corporate. This can be performed by leveraging the experience and knowledge that have been gained from the IFRS conversion in other nations. It can also be done by implementing IFRS into the curriculum of the courses of professional accounting. Finally, it can be said that it is crucial for the Indian corporate to make their attentiveness better for the adoption of IFRS and to get the process of conversion correct. The present condition of the market and any restatement of the outputs due to minor errors in the process of conversion might be detrimental to the organization that is involved and might also dama ge the confidence of the investors in the financial system severely. References Agarwal, R 2015, Make in India: An Emperial study of International Financial Reporting Standards,Impact of'Make in India'Efforts on Management of Business, vol. 2, no. 1, p.92. Ahmed, A.S., Neel, M. Wang, D 2013, Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence,Contemporary Accounting Research,vol. 30, no.4, pp.1344-1372. Borker, D.R 2013, Is there a favorable cultural profile for IFRS?: an examination and extension of Gray's accounting value hypotheses,The International Business Economics Research Journal (Online),vol. 12, no. 2, p.167. Evans, L. Kamla, R 2016, Language and translation in accounting, Language and translation,vol. 26, no. 1, pp. 126-139. Glover, H. Werner, E.M 2015, Teaching IFRS: Options for Instructors. InAdvances in Accounting Education: Teaching and Curriculum Innovations (pp. 113-131), Emerald Group Publishing Limited, UK. Ionascu, M., Ionascu, I., Sacarin, M. Minu, M 2014, IFRS adoption in developing countries: the case of Romania,Accounting and Management Information Systems, vol.13, no. 2, p.311. Kamath, R. Desai, R 2014, The Impact of IFRS Adoption on the Financial Activities of Companies in India: An Empirical Study, IUP Journal of Accounting Research Audit Practices,vol. 13, no. 3, p.25. Landsman, W.R., Maydew, E.L. Thornock, J.R 2012, The information content of annual earnings announcements and mandatory adoption of IFRS, Journal of Accounting and Economics, vol.53, no. 1, pp.34-54. Markelevich, A., Riley, T. Shaw, L 2015, Towards Harmonizing Reporting Standards and Communication of International Financial Information: The Status and the Role of IFRS and XBRL,Journal of Knowledge Globalization,vol. 8, no. 2, p. 8. Marulkar, K.V., Vataliya, K.S., Parmar, B.N., Ghorecha, V., Bhatt, C., Agrawal, P., Verma, J.S., Rewadikar, B., Soni, S. Jain, J 2013, Globalisation of Financial Reporting System through Implementing IFRS in India, International Journal,vol. 1, no. 3, pp.125-142. Nobes, C. Stadler, C 2013, How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data,Accounting, Organizations and Society, vol. 38, no. 8, pp.573-595. Pacter, P 2015, Global Reach of IFRS Is Expanding,The CPA Journal, vol. 85, no.7, p.13. Reddy, G.S. Desai, R 2015, Explanatory Process for Adoption of IFRS in Indian Banks,IUP Journal of Accounting Research Audit Practices, vol. 14, no. 1, p.7. Singh, S 2014, Experts Opinion on Feasibility of IFRS in Indian Financial Reporting System.Edited Book on Management Innovations, Mc Graw Hill Education, New Delhi. Smith, W.L., Boje, D.M. Foster III, T.W 2013, On the tetranormalization of US GAAP and IFRS: A socioeconomic approach,Proceedings of the American Accounting Association (AAA), vol.1, p.27. Bandyopadhyay, J McGee, P.F 2012, A progress report: IFRS-US GAAP convergence and its curriculum impact,Journal of Competitiveness Studies,vol. 20, no.1/2, p.78. Srivastava, A. Gupta, P 2014, Adoption and Implementation of IFRS in India: A Corporate Experience,IUP Journal of Accounting Research Audit Practices, vol.13, no. 4, p.7.