E Commerce Powerhouse Ebay Is Known Internationally As A...

E-Commerce powerhouse Ebay is known internationally as a leader in the market. The company was founded by Pierre Omidyar in 1995 in San Francisco Originally eBay went by the name Auction Web and was launched with the purpose of enabling site users/consumers with the ability to trade unique items with each other. Under eBay’s business model, of the time a seller would place an item on eBay’s site with a minimum bid set for the buyer and the duration specified for auctioning that item. The services were provided by eBay free of charge. The free services however, did not last long as the site quickly gained popularity and garnered a lot of web traffic. As interest in eBay and conducting business on the site began to grow eBay started†¦show more content†¦eBay, thereby had become one of the most visited sites on the web. With the company growing at an exponential rate Skoll and Omidyar knew that they need to garner venture capital. So, in 1997, Omidyar and Skoll approached the U.S venture capital firm Benchmark. They were able to broker a deal and Benchmark endowed eBay with $ 5 million with the stipulation that Benchmark be given a 22 percent stake in the company. With the help of Benchmark Omidyar and Skoll were able to bring onboard David Beirne and Robert Kagle to service operations, as well as Meg Whitman an MBA Harvard graduate as CEO for the company. As CEO of the Company, Whitman spearheaded the eBay Initial Public Offering (IPO) where the company sold over 4 million shares of the business to the public at $18 per share. With new found revenue and continued success, eBay decided to expand the scope of its business and acquired Butterfield Butterfield. Butterfield Butterfield is one of the world’s largest and most prestigious auction houses specializing in fine arts and irreplaceable collectables. Acquisition of Butterfield Butterfield allowed eBay to launch another segment of their business called eBay Great Collections’. EBay Great Collections’ abetted eBay in capitalizing on a very unique but very lucrative segment of consumers which was antique collectors. This deal between eBay and Butterflied and Butterflied also ushered in a brand new era of mega deals between eBay and several

The Law Code Of Hammurabi Essay - 1321 Words

The governing legal, moral and religious codes of ancient civilizations were written and enforced by a minority that exercised power and authority over the majority. This minority consisted of priests, rulers and elites with established power and influence in society. In these codes of early civilizations, there was an overarching emphasis on maintenance of structure and order in society. Simply put, while these codes reflect the conditions, needs and values of the times in which they were formulated, they also unveil the authors’ agendas to preserve their power by maintaining the status quo. Therefore, these codes acknowledge and uphold the prevailing social, gender and racial inequalities as natural conditions of human existence and reveal the manifold biases present in early civilizations. The Law Code of Hammurabi was created by the ruler of Babylon, King Hammurabi, around the 18th century BCE (Law Code of Hammurabi, 30). It was written in the cuneiform script of the Akkadian language, which was the universal language of diplomacy at the time (Lecture 2 5). The efficiency of cuneiform and the growing use of the international Akkadian language led to the rapid spread of literacy which subsequently led to heightened government regulation (Lecture 5). The law code emerged in the midst of the growing importance of codified laws to maintain structure and regulate order in society. It disclosed the manifold inequalities functioning in Babylonian society at the time. However,Show MoreRelatedLaw Code of Hammurabi966 Words   |  4 PagesLaw Code of Hammurabi Formerly a region of much conflict, the Babylonian Kingdom unified Sumerian and Akkadian city-states under King Hammurabi. King Hammurabi was the first king of Babylon, he reigned from 1792-1750 B.C.E. (Arts and Culture).During his reign Babylon became a great metropolis. Hammurabi’s code was a legal document that is today considered not only the earliest known written body of laws, but also historic art. The law codes are inscribed on to a stele, which is a slab of stoneRead MoreHammurabi and Law Codes895 Words   |  4 PagesLaw codes serve two major functions, to promote order and enforce stability. Not all law codes are the same. They differ depending on the influences acting upon the ruler, and the region the laws are created to work for. Even so, the laws all serve the same purpose. Like Ashoka’s Pillars and Hammurabi’s code. Asoka’s laws and Hammurabi’s laws differ on the grounds of social systems, yet relate on the idea of technolog y. The social aspects of the law codes of Hammurabi and Ashoka differ greatlyRead MoreThe Law Of The Code Of Hammurabi825 Words   |  4 PagesAs seen in both of the above mentioned law codes, different crimes have different punishments. It is more implicated than just saying severe crimes receive increasingly severe punishments. It involves the law maker’s moral principles. Looking at the Code of Hammurabi again, it can be seen that cultivated land was extremely important to life. That one tangible crop could make the difference between a healthy life and starvation. The sheer number of laws regarding farm land should be point enough toRead MoreLaw Code of Hammurabi1491 Words   |  6 Pages| Code of Hammurabi | The United States Constitution | | | Everything and everyone has a history. Things and materials do not just appear on this earth. They all have beginning. It’s very interesting to see where things got started. How we came to evolve to the way we are today. Everything is so interesting, but the thing that has caught my attention more is The Code of Hammurabi. According to Judith Levin, The Code of Hammurabi was discovered in the winter of 1902 and 1903 while diggingRead More Hammurabis Code of Laws Essay716 Words   |  3 Pagesnbsp;nbsp;nbsp;nbsp;nbsp;Hammurabi was the sixth king of the first Amorite dynasty of Babylon. He supposedly ruled from 1792-1750 BC. During his rule, he wrote a code of law, which was the first to be translated from cuneiform. The code was written on several stone tablets so that all people could see them. It had a prologue, an epilogue, and 282 articles, and included rights for women, even though they didn’t have as many rights as men did. nbsp;nbsp;nbsp;nbsp;nbsp;Hammurabi’s code was based on theRead MoreThe Code Of Hammurabi And The Mosaic Law1774 Words   |  8 Pagesconcept in order to prevent crime or wrongdoings. Ancient laws such as the Code of Hammurabi and the Mosaic Law (or Law given to Moses atop Mt. Sinai) use different methods to attempt to prevent or minimize the unavoidable occurrence of crime. Hammurabi’s Code using retribution (e.g. an eye for an eye), and the Mosaic Law using fear of God’s judgement. Neither of these have proven to be very effective. Since the dawn of human law, new laws have emerged. others have been forgotten, and many have beenRead MoreComparing Jewish Law and Hammurabi Code722 Words   |  3 PagesComparing The Hammurabi’s Code of Law to Jewish Regulations 1) The Babylonian law tried to put a monetary value on different parts of justice, and equate crimes together regardless of intention, leading to the popular saying, â€Å"an eye for an eye†. This view does not work with a large, professional bureaucracy as it would soon leave the leading kingdom bankrupt. The use of volunteers by the state is exemplified by the â€Å"success† of the laws. The leading kingdom believed that laws would be upheld by volunteersRead MoreLaws of Manu vs. Code of Hammurabi Essay1330 Words   |  6 PagesLaws of Manu vs. Code of Hammurabi The Laws of Manu and The Code of Hammurabi were both discovered documents of two different ancient civilizations. These documents basically told the people of the civilizations what is expected of them and what will happen if they don’t follow them. The Laws of Manu were the laws made for the people of India while the Code of Hammurabi were the laws made for the people of Babylon. Both the Laws of Manu and the Code of Hammurabi concentrated a majority on theRead MoreLaws and Rituals throughout History Began with the Code of Hammurabi1361 Words   |  6 Pagessocial, political, religious, and economic laws and rituals. Most of these laws and rituals were set up as procedures for moral behavior, family life, education, government, and business. These basic values were set forth by an early civilization known as the Babylonians. Law codes were regarded as a subject for prayer. However, to truly gain an understanding of Mesopotamia in the 17th Century BC, we should take a clos er look at the penalties rather than the laws themselves. There is a lot about BabylonianRead MoreComparison Between The Code Of Hammurabi And Hammurabi1045 Words   |  5 Pagesof laws in ancient history come to mind when this question arises. Those two laws are The Code of Hammurabi and the Bibles laws. Hammurabi’s legal code (The Code of Hammurabi) was established between 1894 and 1595 B.C. (Barratt et al., 2017). The Code of Hammurabi was a set of 282 laws dealing with a wide variety of interactions, and an epilogue filled with curses applying to anyone in the future who may change, efface, or subvent Hammurabi’s divinely ordained legislation (Cook 3). The Code of Hammurabi

Sci 220 Week 1 Free Essays

Nutrition and Health Worksheet 1. What is nutrition? Why is nutrition essential to our daily lives? | Nutrition is defined â€Å"as the science that links foods to health and disease. â€Å" Nutrition is also called nourishment that provides food for support of life. We will write a custom essay sample on Sci 220 Week 1 or any similar topic only for you Order Now Nutrition involves the process of humans ingesting, digesting, absorbing, and excreting food substances. Food provides energy in the form of calories needed to maintain all body cells. Nutrients are the substances obtained from food that are an important factor to promote growth maintain a healthy body through an individuals’ life. | 2. What is the connection between nutrition and health? | Nutrition is an important lifestyle factor that promotes growth and maintains a healthy body throughout an individual’s life. If an individual lives a sedentary life style and maintains a poor diet he/she will become at risk for developing life threatening diseases varying in different conditions from chronic and acute. Examples of such diseases included but not limited to be heart disease, diabetes, high blood pressure, and cancer. Life threatening diseases mentioned above and other disorders will may contribute too many deaths Risk factors such as hereditary, life style choices or poor nutritional habits also contribute to life threatening diseases. | 3. What are the six classes of nutrients? What are essential nutrients? What are the sources of nutrients? What do nutrients do? | The six classes of nutrients include: Carbohydrate—composed of hydrogen, carbon, oxygen provide a major source of calories for the bodyLipids (fats oils)—made up of carbon hydrogen- used for main energy storage in the bodyProteins- made up of oxygen, hydrogen carbon-nitrogen- makes up structure of body- muscles, bones, cells, blood, body cells, enzymes, and immune factors. Vitamins—can be made up of carbon, hydrogen, oxygen, nitrogen, phosphorus- allow for chemical reactions in bodyMinerals—functioning play an important role in the nervous system, water balance, structural systems, and many other cellular processes, but yield no calories as such for the body. Water – transports nutrients and waste-regulates temperature, acts as a lubricant and solvent for the bodyThe ources of nutrients include plants sources from fruits vegetables, Nutrients can provide individuals with calories to meet energy needs; are very essential for growth, development, maintenance, to assist in maintaining healthily body functions. | 4. How do vitamins and minerals work? | Vitamins allow for enable many chemical reactions to occur in the body. Some of these reactions help release the energy trapped in carbohydrates, lipids, and proteins. While the consumption of vitamins is beneficial to our bodies, over consumption of vitamins is dangerous and can be f atal. Minerals—functioning play an important role in the nervous system, water balance, structural systems, and many other cellular processes, but yield no calories as such for the body| 5. What does it mean to eat a balanced diet? Why is food choice important for good nutrition? | To consume the daily required amounts of nutrients from the six major food groups on a daily basis- see below:Vegetables, Fruits, Milk, Meat, Beans, and OilsFood provides energy in the form of calories needed to maintain all body cells Food provides energy in the form of calories needed to maintain all body cells. A balance diet mean eating different types foods and a variety of food groups. This means eating the proper portion size. When eating a balance diet the individual must eat the right amount nutritious.. | 6. What is undernutrition? What is overnutrition? | Undernutrition occurs when nutrient intake does not meet nutrient needs. For example if an individual’s iron level becomes low symptoms indicating low levels may not be noticed immediately- Follow up lab work with a physician would determine problem therefore requiring tx. Overnutrition is defined as â€Å"prolonged consumption of more nutrients than the body needs. † â€Å"The most common type of overnutrition in developed nations is an excess intakeof calories often leading to obesity. â€Å"| 7. Why is physical activity important as it relates to nutrition and health? | When an individual engages in physical activity, it decreases the sedentary life, promotes healthy emotional well being while maintaining a healthy body weight. Physical fitness is very important in order to be fit an individual must us proper nutrition. The effect various based on the nutrients that affect the body. When the body needs to repair and grow it uses protein. The body uses carbohydrates during physical activity as an energy source. When an individual is fit the body uses its nutrition to help heal and main certain hydration when conducting physical activity. Healthy physical activity helps the individual sleepy at night, possible live longer, feel better, healthy weight. | 8. Where might you find dietary recommendations? What are the recommended dietary allowances (RDA)? What are dietary reference intakes (DRIs)? The dietary recommendations can be found in the DRIs. The recommended dietary allowances (RDA) are the recommended allowances of nutrients that are based on meeting the needs of individuals in a certain age and gender group. Dietary reference intakes (DRI) is a group of terms that define nutrient needs. Included in the DRI are RDA- recommended daily allowances; AIs-adequate intakes; EERs-estimated energy require ments; TUIL –tolerable intake levels. | 9. The United States Department of Agriculture created a diagram titled MyPlate. What is this diagram? Why should someone study this diagram? | The My Pyramid is a diagram designed by the United States Department of Agriculture used to translatenutrient recommendations into a foodplan that provides a variety, balance,and moderation of nutrients for individuals. If individuals utilize and incorporate this diagram into their plan for healthy eating, it will help them maintain a healthy living lifestyle and body weight therefore decreasing the risk of life threatening diseases. In following this diagram, individuals may live a longer healthier life. | 10. What are some tools for diet planning? | The MyPyramid symbolizes is a personal approach to physical activity along with healthy eating habits. The basic symbol is designed to help remind individuals to start making better food choices when deciding which foods to eat on a daily basic. The MyPyramid symbols recommend foods from each food group. The groups are, Vegetables, grain, milk, Fruits, Beans, and Milk, when using the food groups properly this should provide an individual a healthy meal. The last element that was added to the My Primide is physical activity, this element illustrate the gradual improvement when working in moderation to achieve a healthy goal. The ultimate use for the MyPyramid is to give individuals a quick guide to how much and the portion size an individual should eat. This is based on the food group, gender, age, and the various activity physical levels. The Mediterranean diet Pyramid is data from the Mediterranean region that has the lowest chronic diseases along with the highest adult life expectancy. This is basic onepidmiological and natural research. This Pyramid emphasize the benefit of plant food such as fruits, grain, vegetables, nuts, legumes, olives, seeds and olive oil, and emphasize the benefit of eating fish. 11. What is the calorie intake calculator? What factors does this calculator take into account? | The calorie intake calculator is a formula that is used to determine an individual’s caloric maintenance. The calorie intake calculator takes an individual’s height, age, sex, current weight, gender, and the amount of weight that an individual wants to lose into account. There are many diffe rent formulas you can use to determine your caloric maintenance level. When your RDI is set the food recipes, meals as a food diary for the individual and this information will display in the RDI. | 2. What are some dangers associated with dieting? | While dieting can be beneficial to individuals, it can also be very dangerous. There are many problems that can arise as a result of dieting. Nutritional deficiency is one the major risks when dieting. If an individual is on a fad diet and eating small portions of food, it will result in nutritional deficiency. If an individual is on a low carbohydrate diet, it can cause high blood pressure with the release of unhealthy ketones. If these ketones are released, it can cause nausea and weakness. | 13. What is the best way to lose weight? Explain your answer and provide at least one source, formatted consistent with APA guidelines, to support your answer. | The best way to lose weight is to understand how to select a healthy eating plan. When an individual eats a healthy diet, it provides the body required nutrients in which to perform to the best of their ability. Once the plan is understood and planned out it can be implemented. The individual can benefit from following the plan therefore reducing the risk of having life threatening diseases. Reference | 14. How does exercise influence body weight? | When individuals exercise on a regular basis, it helps reduce weight maintains weight loss. In order to maintain a healthy lifestyle fight obesity an individual must maintain a good diet, and work out program. Research has proven that if individuals eat a nutritious meal exercise on a regular basis, they can lose a significant amount of weight, improve cardio vascular, feel more energetic better that men and women who lead/live a sedentary life. | 15. Consider your personal dietary habits. What are some modifications you might make to promote good health? I personally have lost a significant amount of weight recently and was able to do so by reducing the portions of my food by half at each meal, cutting out sweets, breads, drinking lots of water (~ 8 glasses daily) –stopped eating at fast food restaurants on regular basis- not eating past 7:00 pm –snacking on foods like vegetables, yogurt, salads, fruits in between meals. I do not deny myself food when feeling hungry – just eat in moderation. I have recently joined a fitness gym and am incorporating an exercise regime to maintain my weight loss and tone my body. 16. How does today’s society affect our nutritional habits? | In today’s society fast food has become a regular part of our daily life. Everywhere you turn you see a variety of fast food restaurants enticing individuals to eat out. Daily routines and lack of time do not allow for some individuals to prepare healthy meals. It is much easier or even cheaper to eat out Some restaurants are now serving healthier menus. It is up to individuals to make the choice of how they choose to eat healthy or unhealthy. | How to cite Sci 220 Week 1, Papers

Congress European Accounting Association †Myassignmenthelp.Com

Question: Discuss About The Congress European Accounting Association? Answer: Introduction The GPFR objective and the qualitative characteristics of useful information will be dispensed. Abacus Property Group Stapled has been chosen to aid in the analysis of how it has complied with GPFR (OB1-OB21 together with QC1 QC39), AASB 116 disclosure (paragraph 73-79) and how it has satisfied fundamental as well as enhancing qualitative characteristics of useful info. A recommendation is then made for the company to improve based on its compliance with GPFR, and AASB in its reporting. The GPFRs Objective and Qualitative Characteristics of Useful Financial Information The foundation of the Conceptual Framework (CF) is the objective of the General Purpose Financial Reporting (GPFR). The qualitative characteristics of useful information also forms another key element of the Conceptual Framework as reflected in OB1. OB2 delves deep into the objective, usefulness as well as the limitation of the GPFR. The primary purpose of GPFR is the provision of financial information regarding reporting entity as outlined in OB2. Such information has to be useful to both current and potential investors, lenders as well as creditors. These stakeholders require this valuable information to make a decision relating to the provision of resources to the entity. Some of this decision relate to selling, buying, holding equity as well as debt instruments (Gis 2013). The decisions also involve the provision or settling liabilities as well as other types of credits. The qualitative characteristics of the useful financial information acknowledges the forms of the most likely useful information to the stakeholders mentioned above thus assisting them to make decision regarding reporting entity based on the financial information as reflected in QC1. The information regarding economic phenomena and explanatory information are useful. A useful financial information has to be relevant as well as faithfully denote what it purports to display as reflect in QC4 that requires such information to be verifiable, understandable, and timely as comparable (Majdalany and Manassian 2012). QC5 identifies relevance and faithful information as the key fundamental of qualitative characteristics. The relevance information as outlined in QC6-QC11 has to make a distinction in the decision arrived at by the stakeholders by being predictive in value, confirmatory value as well as both. Such information must show materiality and hence should not omit or misstate information but rather provide an entity-specific element of relevance anchored on the magnitude or nature or both of the items denoted by the information. The information has to be faithfully represented as outlined in QC12-QC16 that require that the economic phenomena has to be has to be faithfully represented for it to be useful. Extent to which Abacus Property Group Stapled Company Annual Report meets disclosure requirements for PPE as per AASB 116 The companys latest annual report complies with disclosure requirements for PPE as outlined in AASB 116 (par. 73-79). The companys financial statements has the requirements of disclose as outlined in paragraph 73(a to e). For instance, the measurement bases utilized when determining the gross carrying amount, methods of depreciation as well as useful lives as well as rates of depreciation have been disclosed. The firm has also disclosed the aggregated gross carrying amount and accumulated depreciation with the impairment loses at the start and the close of the trading period. A reconciliation of the carrying amount at the start and the end of the financial period have been disclosed clearly indicating additions classified as assets as sales entailed in the disposal category and acquisitions via business mergers. The Abacus Property Group Stapleds annual has also complied with the requirements of paragraph 74 (a to d) by disclosing the existence as well as amounts of limited on title as well as property, plant alongside equipment vouchsafed as liability security. The contractual commitment amount for acquiring the property, equipment as well as plant has been disclosed. Paragraph 75 (a and b) by disclosing depression as recognized in loss or profit as cost component of the asset during the trading period as well as the accumulated depreciation at the close of the financial year (Shil, Das and Pramanik 2009). Extent Disclosures on PPE Satisfies the Fundamental and Enhancing Qualitative Characteristics of Useful Financial Information The disclosure has satisfied the relevance and faithfulness of the items represented. Abacus Property Group Stapled has represented relevant economic phenomena information that is both relevant and faithful as required by QC17 and QC18 of GPFR. The company has, therefore, represented faithful information that helps the users to make rational decisions. The firm has also complied with the QC18 requirement on the application of the fundamental qualitative characteristics. The information disclosed shows economic phenomena with the potential to be useful to the stakeholders of the reporting entitys information. The disclosure has also complied with the enhancing qualitative characteristics as outlined in QC19. The information has met comparability which is the qualitative characteristics enhancing the usefulness of the information disclosed by Abacus Property Group Stapled (White 2010). For example, the information has complied with comparability as outlined in QC20- QC25. The Abacus Property Group Stapled has given useful information about since it can be compared with similar information regarding other companies listed on ASX 200 with similar information regarding Abacus Property Group Stapled for another period. Therefore, it is apparent from the information represented in Abacus Property Group Stapled financial report will help the stakeholders acknowledge as well as comprehend similarities in alongside variations among items. Disclosures on PPE Alignment with the GPFR Objective and Recommendation for Improvement The major GPFR objective is the adherence to qualitative characteristics for the provision of accurate and relevant info on performance alongside economic-resources of the organization. The general principal matter in accounting for the property, plant and equipment are the recognizing assets, determining their carrying amounts as well as depreciation charges besides impairment losses to be recognized with respect to them. The report recognizes the and initially measures the cost of an item of property, plant as well as equipment as an asset if, and only if: (a) it is likely that future economic benefits linked to the item shall flow to entity; and (b) the cost of such item is measurable reliably (Ferguson and Leech 2007). The report excludes the cost of day-to-day servicing of the asset in the carrying amount of asset but expensed when incurred. The report measures the item of property, plant and equipment which satisfies the criteria for recognition at a cost. The cost of item of the property, plant and equipment in the report entails (a) its purchase price; including taxes and duties, less trade rebates and discounts; (b) any costs attributable directly to bringing asset to location besides condition essential for it to be capable of operating in a way intended by management; and the original estimate of cost of dismantling as well as removing items alongside restoring site on which it is located, obligation for which the entity incurs either when item is acquired or as the consequence of having utilized item in the course of a given period for purposes except to produce inventories in the course of the period. The tangible PPE qualifies for recognition in the report as an asset and measurement at recognition at a cost using the cost model for each class of PPE or revaluation model of each class of PPE after recognition. The carrying value of PPE class is fair value at the date of revaluation minus consequent accumulated depreciation and accumulated impairment loss. Where the revaluation increase the carrying amount of the asset, it is directly recognized in other comprehensive income as well accumulated in equity under heading of Revaluation Surplus. Where revaluation decreases carrying value of the asset, PPE is recognized in profit or loss with an exception of case of reversing the past increase of similar asset past recognized in other comprehensive income. Abacus Property Group Stapled disclosure on PPE has aligned to the objective of GPFR as reflected in OB1-OB21 and QC1-QC39. The firm has provided the financial information regarding it which is useful to both existing as well as potential investors, other creditors and lenders in decision-making processes relating to the provision of resources to the firm. It has disclosed useful information regarding selling, buying and holding equity as well as debt instruments (AASB, 2004). The report has complied with OB12 since it clearly shows the financial position of Abacus Property Group Stapled regarding its economic phenomena alongside the information relating to the effects of transactions as well as other events which alter Abacus Property Group Stapleds economic phenomena (Kabalski 2009). Conclusion The GPFRs objective and the qualitative characteristics of useful information has been discussed. Abacus Property Group Stapled was chosen as the company listed in ASX 200 and its latest annual report analyzed and revealed that it has complied with GPFR (OB1-OB21 and QC1 QC39) and AASB 116 disclosure (paragraph 73-79). The company has further satisfied fundamental and enhancing qualitative characteristics of useful information. A recommendation is made for the firm to improve its reporting by stressing on verifiability, understandability as well as timelessness for useful and applicable financial information. References AASB, A. S., 2004. Presentation of Financial Statements. Balance Sheet, 68, 73. Ferguson, I., and Leech, J., 2007. Forest valuation and the AASB 141 accounting standard. Australian Forestry, 70(2), 125-133. Gis, C., 2013. Financial reporting quality and corporate governance: the Portuguese companies evidence. In Proceedings of the 32nd Annual Congress European Accounting Association. Kabalski, P., 2009. Comments on the objective of financial reporting in the proposed new conceptual framework. Eurasian Journal of Business and Economics 2009, 2 (4), 95, 111. Majdalany, G., and Manassian, A., 2012. April). Voluntary disclosure of intellectual assets and intellectual liabilities: a literature review. In European Conference on Intellectual Capital (p. 507). Academic Conferences International Limited. Property, Plant and Equipment AASB 116, (30 October 2009) by the staff of the Australian Accounting Standards Board. Shil, N. C., Das, B., and Pramanik, A. K., 2009. Harmonization of accounting standards through internationalization. International Business Research, 2(2), 194.