The Issue Of Pregnancy Termination - 1215 Words

Pregnancy termination is a controversial and sensitive subject that has sparked many debates in the past five decades. It is a two-sided issue between life and death of the unborn child. Planned Parenthood (2017) reports that thirty percent of women in the United States terminate a pregnancy before reaching forty-five years of age. Abortion has been legal in the United States since Roe v. Wade, a 1973 landmark decision held that the Fourteenth Amendment’s right of personal privacy covered the woman’s choice to carry a child or not. Republican Administrations such as those of Former Presidents’ Ronald Raegan and George W. Bush have been tough on abortion rights and sparked anti-abortion movements (Joffe 2013). With a new republican†¦show more content†¦With Clinton cancelling the bill in the early nineties, President Bush later reintroduced it, adding more elements. â€Å"The Bush Administration added still more teeth to the global gag rule, prohibiting funding of any group that â€Å"promotes or advocates† legalization and practice of prostitution and sex trafficking† (Garrett 2017). Early into Obama’s First 100 days, President Obama rescinded it again. There is a pattern between liberal and conservative beliefs/actions and the Gag Rule. Garrett has noted that evidence from research shows increase abortion rates under the bill. However, abortions rates were significantly lower under Obama’s administration due to women having access to contraceptive options, sex education and most importantly the right to make decisions in reproductive planning. Recently, President Trump has announced his position on the Mexico City Policy and is leaning towards reinstating it, despite the statistics on increases in abortions it has had over time (Garrett 2017). Effects on the Black Woman and Community. Trump has switched his stance on abortion since announcing his run for president. Once pro- choice, he has recently exposed a different side, â€Å"from pledging to employ an anti-abortion litmus test for his Supreme Court nominees, to opining not only that abortion should be banned but also that women should be punished for having theShow MoreRelatedGreene s Jewelry Of The Civil Rights Act Of 19641101 Words   |  5 Pagesshe signed. Upon termination Ms. Lawson provided said information to a direct competitor of Greene’s Jewelry Wholesale LLC violating this agreement. The plaintiffs, Ms. Mary Jane and Mr. Allen Greene are suing the defendant Ms. Jennifer Lawson for potential profit loss to their business and violation of the confidentiality agreement. The defendant is counter suing for wrongful termination from Greene’s Jewelry Wholesale LLC. stating her termination was issued due to her pregnancy. FACTS AND LAWSRead MoreGuidelines Of The Precedents, Regulations, And Laws810 Words   |  4 Pageslaws stated above, Greene’s unlawful termination of Ms. Lawson is unwarranted. Additionally, Greene’s bringing forth the breach of confidentiality agreement is necessary due to Ms. Lawson’s release of the draft letter of Greene’s patent attorney to their competitor. Trop v. Sony Pictures Entertainment Inc. is applicable to this case due to lack of knowledge based on pregnancy. Sony Pictures Entertainment Inc. did not terminate the employee due to her pregnancy. Instead, they terminated her due toRead MoreIntegration of Boys and Girls in Education684 Words   |  3 Pagesmixed school has increased. Therefore, the percentage of pregnancy and termination problems will increase among girls. According to The National Campaign to Prevent Teen Pregnancy, there are approximately 750,000 cases of an illegal pregnancy among teenagers that the government paid annually $ 7 billion in order to deal with this problem. Nevertheless, in separate schools this problem does not exist. According to Kristen (2006), teenage pregnancy is a growing problem in America. Teenage mothers oftenRead MoreGreene Jewelry s Jewelry For Wrongful Termination, Pregnancy And Gender Discrimination And Breach Of Contract1336 Words   |  6 PagesIssue: Greene Jewelry is suing forme r employee Jennifer Lawson, a junior executive secretary for three years, assigned to work within the research and development department, for breach of confidentiality agreement. Jennifer Lawson is countersuing Greene’s Jewelry for wrongful termination, pregnancy and gender discrimination and breach of contract. Facts: Greene’s Jewelry primary asset is its patented process for creating a material called â€Å"Ever-Gold,† which is used in the making of jewelryRead MoreEqual Opportunity Employment Commission vs. HCS Medical Staffing Inc: A Case Study1604 Words   |  6 PagesExplore EEOC Web Site Introduction Over the last several decades, workplace issues have become an area of controversy for most employers. This is because the regulations surrounding what practices are considered to be discriminatory have increased dramatically. To enforce these issues, the Equal Opportunity Employment Commission (EEOC) is playing a central role in making employers follow these provisions of the law. A recent example of this occurred, with the case EEOC v. HCS Medical StaffingRead MoreTaking a Look at Abortion869 Words   |  3 PagesPregnancy is a process that each woman has to go through in order to give birth to a new child, which is often a huge milestone for people that seek stability in life by finding their mate and initiating a family. Although pregnancy can be perceived as a wonderful thing that could happen to a women or a family, many others try to avoid it and try not to have children, for many different reasons. Therefore, a way was needed in order to abort unwanted pregnancies, leading to the concept of abortionRead MoreEssay on Legality of Abortion1545 Words   |  7 PagesOf all the legal, ethical, and moral issues we Americans continuously fight for or against, abortion may very well be the issue that Americans are most passionate about. The abortion issue is in the forefront of political races. Most recently the â€Å"no taxpayer funding for abortion act†, has abortion advocates reeling. Even though abortion has been legal in every state in the United States since the monumental Supreme Court decision, â€Å"Roe v Wade†, on January 22, 1973; there are fewer physicians willingRead MoreEssay on Abortion1289 Words   |  6 Pagesfetus’s†¦Ã¢â‚¬ . nbsp;nbsp;nbsp;nbsp;nbsp;Few issues have fostered such controversy as the topic of abortion. The participants in the abortion debate not only have firmly-fixed beliefs, but each group has a self-designated appellation that clearly reflects what they believe to be the essential issues. On one side, the pro-choice supporters see individual choice as central to the debate: If a woman cannot choose to terminate an unwanted pregnancy, a condition which affects her body and possiblyRead MoreThe Morality of Abortion Essay examples1494 Words   |  6 PagesAbortion Abortion is the termination of a foetus whilst in the womb and is a constantly argued issue in todays society. Whether abortion is moral or immoral depends on many topics and on one particular topic; when does life start? In 1976 the Abortion act was made active in England and Wales. This allowed the termination of a foetus aged up to 28 weeks, and for the first time women had the right to terminate an unwanted pregnancy. However limitations were stillRead MoreLegislative Process And Healthcare Lobbying1681 Words   |  7 Pagesrepresentative, then ultimately taking the issue to a national level. By starting with those around us we can then gain the support of others through the use of petitions prior to contacting our state’s representative. The data collected can then be evaluated and presented. The actions that were taken to receive this data show initiative on the lobbyer’s part as well as shows their dedication to the issue at hand. Analysis of Political Issues The ethical issue of abortion makes one question many morals

In the short Novel The Stranger by Albert Camus we are...

In the short Novel The Stranger by Albert Camus we are introduced to a man who doesn’t believe in god and the first reaction then, as a reader, may be a brief attention to what may come to light to a character who comes to understand that there is no Divinity, no God, nothing. What happens when he realizes that his death is final? That his pleasures, his displeasures, and his sorrows are small bits to an existence of nothingness? What changes in his daily life of work/eat/love/sleep must he make? The Stranger tells the story of a man named Meursault, who lives for the physical pleasures in the moment, free of unwritten laws or societal pressures. Instead of obeying the social norms rules, Meursault tries to live as honestly as he can,†¦show more content†¦These â€Å"acts† of independence also represents a rebellion against any attempt to place boundaries on his life. Meursault also maintains the kind of ironic disinterest we would expect from someone would identify with the absurd. He prefers observing events going on around him, rather than getting directly involved; one chapter describes Meursault spending an entire day sitting on his balcony watching passers-by in the street, this is a prime example. Even when he becomes directly involved in events, he refuses to get too trapped up in them. When his â€Å" lover†, Marie, asks him to marry her, he tells her no and that he doesnt love her but it makes no difference to him if they get married or not. She is taken back by this statement and begins to question her own self. When he kills the Arab, there is a sense that he is not really there entirely, that he is not really doing what he is doing. It seems almost as if he is witnessing himself shooting the Arab rather than actually doing it. In his final upsurge to the chaplain in prison, Meursault reviews a great deal of his absurd worldviews, proclaiming that nothing really matters. That, no matter what, we all live and we all die. What we do before we die is ultimately irrelevant. After the chaplain leaves, Meursault enjoys a final moment of serenity: And I felt ready to live it all again too. As if that blind rage had washed meShow MoreRelated I Don’t Have a Topic for My Research Paper, So I’m Writing about Nothing2826 Words   |  12 Pagescounting sense, this works. Zero is non-existence. Yet, in the actual study of mathematics, one learns that zero may be many things, but never nothing at all. Zero is perhaps the most powerful number in all of mathematics, and its influence on the way we work with numbers is clear. Multiply a number, any number, from the greatest to the small, from positive to negative infinity, by zero. Divide zero by any of these numbers. Zero absolves, absorbs, changes said number completely - it becomes zero

Nel Cor Piu Non Mi Sento Free Essays

Nel Cor Piu Non Mi Sento Composed by: Giovanni Paisiello Nel cor piu non mi sento Brillar la gioventu; Cagion del mio tormento, Amor, sei colpa tu. Mi pizzichi, mi stuzzichi, Mi pungichi, mi mastichi; Che cosa e Questo ahime? Pieta, pieta, pieta! Amore e un certo che, Che disperar mi fa. Nel Cor Piu Non Mi Sento Giovanni Paisiello was the most popular comic composer of his time. We will write a custom essay sample on Nel Cor Piu Non Mi Sento or any similar topic only for you Order Now His operas (of which he is known to have composed 94) abound with melodies, the graceful beauty of which is still appreciated. His church music was very voluminous, composing of eight masses, besides many smaller works. He also produced 51 instrumental compositions and many detached pieces. As the eighteenth century operatic scene that surrounded and influenced Mozart emerged into clearer view, Giovanni Paisiello was recognized as one of its most significant shapers. He began composing opera as soon as he left the Conservatory of San Onofrio in Naples in 1763. In Naples, he soon became established as a popular local composer. He was noted for simplifying operatic style in the interests of getting more quickly to the plot and keeping it moving. His tendency towards concision was even greater strengthened when he accepted employment in the court of Catherine the Great of Russia in 1776. She demanded that productions in her theater last no more than an hour and a half. He strove to make his melodies more appealing, his orchestration more colorful, and make the music help illustrate the plot. This is clearly apparent in â€Å"Nel Cor Piu Non Mi Sento. This upbeat aria is one in which includes comic relief as well as a fast paced rhythm and mood. Well under two minutes, it is concise. Paisiello was known for his short compositions. This song does a great job of attracting people’s attention and keeping that attention, no matter how short or long the piece may be. â€Å"Nel Cor Piu Non Mi Sento† comes from â€Å"L’Amor contrastato, produced in Naples in 1789. It was performed throughout E urope for many, many years. In other cities, the opera was sometimes called different names. Nevertheless, this aria in general became immensely popular. Famous stars sang the elaborate piece, as Beethoven wrote piano variations of it. Audiences remembered â€Å"Nel Cor Piu Non Mi Sento† because it was simple. Also, it was repeated many times throughout the scene in the opera. It is sung by Rachelina, then by a tenor suitor, Colloandro, and the ending is repeated as a duet. Its short and quick rhythmic sound stuck in people’s minds in which contributed to the great success of this song. As for the character of this song, it is best shown through the actual character(s) it was written for. The scene of the opera takes place within Rachelina’s home in the countryside near Naples. Rachelina is described as â€Å"a rich mill-owner and imprudent in love. † In the scene, she is working; something that women in earlier operas seldom did. Sorrounding her I assume would be common items found within a home. I expect that she may be in her kitchen cleaning somewhere. As for what she wants, can be compared to what we all want. True love! Love has been driving her crazy and she does not feel as well as usual. She, like most of the world, does not understand how love can make us so crazy at times. Learning about a character that is already discovered and developed, it is almost easier to express emotion into this song. I believe this is because I am a woman and I can relate to how Rachelina is feeling. Also, I try to place myself in her shoes, and truly exert her emotions through my voice. It is a rewarding experience when you allow yourself to become another character. That’s what makes music so much fun! How to cite Nel Cor Piu Non Mi Sento, Essay examples

Audit Engagement Planning

Question: Discuss about the Audit Engagement Planning. Answer: 1. The steps that need to be considered before doing an audit is accepting the engagement of audit, planning the audit, performance the audit tests and reporting the findings. The auditor should consider the revenue, net book value, assets, liabilities, expense and other items of the financial statements. The documents should be arranged and evaluated such as previous reports of audit, ledger, receipts and bank statements. In order to plan for the audit, it is important to determine the information the contained in the documents and then planning how the audit should be conducted (Abbott, Parker and Peters, 2010). The auditor can gather information from an open meeting and then finalizing the audit plan. The tests of the auditors should comply with the accounting processes and procedures and internal control will help to evaluate that the procedure is adequate and appropriate. The auditor should consider the details of the findings of audit and the report includes posting issues, pay ments, mathematical errors and other concerns of audit. The auditor should evaluate the audit risks and assessing the performance of the audit. The processes of audit are similar for engagements and consist of four stages: planning, field work, audit report and the follow up review. The key objectives of audit process to minimize time and avoiding the disruption of ongoing activities (Buys, 2014). The revenue of the company shows $30 billion that ought to be comprised by the auditor in their financial statements, net present value of the property, plant and equipment is around $16.5 billion of AUD and other $ 5 billion AUD that would be desired in excess of after that seven years. All the values of items should be considered into the financial reports. The auditors should gather information on the processes, evaluating the existing controls and planning the remaining steps of audit. The auditors should gather the information and data in order to acquire the general review of the ope rations (Catty, 2012). The audit program will help to achieve the objectives of audit. The auditors play an important role in the preparation of the audit reports in the given fiscal year. 2. The inherent risk is the material misstatement risk in the financial statements that arises due to the omission and errors as the result of the factor other than failure of the controls. It is considered to be to be the higher where high degree of estimation and judgment is involved and where the transactions of the organization are complex highly. The control risks are risk of the material misstatement that arises in the financial statements due to the failure or absence of the control of the organization. Therefore, it is important for the organization to have internal controls in order to detect and prevent error or fraud (Chorafas, 2006). The control risks are high where an audit firm does have an adequate internal control in order to detect and prevent errors and fraud in the financial statements. The assessment of the control risk can be higher if a small organization in which the segregation of the duties are not define and financial statements that are prepared by an audit or who do not have adequate knowledge of finance and accounting. The detection risks are the risk that an auditor fails to detect the material misstatements in the financial statements. Therefore, it is important for the auditors to detect and prevent the material misstatements in financial statements of the company due to the error or fraud. The omission or misapplication of audit procedures can result in the material misstatement that remain undetected by auditors. The detection of risk is present sometimes dues to the limitation of audit (Henriques and Richardson, 2004). The detection of risks can be reduced or controlled by the auditors by increasing the sampled number of transactions for the detailed testing. The inherent risks of KGC limited in the PNG are around 80% and detection risk and control risk is around 50% and 10%. Therefore, the audit firm can accept the role of doing the audit of KGC limited in the PNG. The audit risk model can be used by auditors in order to manag e the risk of the audit engagement. The auditors should examine the control and inherent risks in order to reduce the risk of audit (Horngren and Harrison, 2007). The implementation of strategies will help to detect risk and control the risks within the organization. 3. The auditors should prepare the plan after selection of junior and senior staff allocating the tasks to them. The auditor includes all the procedure in the written form, the objectives of each department and the directions that to be given to staffs that helps to control the work and implementing programs into actions (Kessler, 2013). The audit program refers to detailed plan of work that includes the work time and procedure to do the work. The audit program includes the following procedures: The audit program shows the procedures of audit The audit program measures the time to complete the task of audit The staff members prepare the audit program on the basis of the nature of the business The general accepted points are to be included in audit program The audit program helps to control and guide the junior staffs. The points that should be included in the audit program are as follows: Detailed information of the works like cash/bank book, sales book, purchase book etc. The auditors prepares the audit programs considering the nature of the client The list of the assigned work should be prepared by auditor The audit program must fix the period of time in order to complete the tasks The assistant must sign after completion of job The items that are mentioned above are as follows:- The revenues seem to be $30 billion AUD and the other $5 billion AUD for the next seven years for the purpose of the creation of the ore preserves. The NBV cost of the PPE is the $16.5 billion AUD and the other $5 billion AUD is required for the creation of h values for the next seven years. There lay no prospects regarding the supplementary funds of the ores and thus it also helps in the creation of the current license. Thus it also helps in expiring the PNG government in order to expire the mines in the regions for the various eight years (Kortleve, Nijman and Ponds, 2006). The KGC limited consists of the full time employees of about 3,400 full time employees that seem to be very much exciting in nature and thus it also facilitates the PNG citizens to be employed and also can create their residents in the star mountains. The labor participation range is seemed to be 32 % and the unemployment rate is seemed to be 45% and thus the labor participation is not interested in the field of the working in the process of the mining of the ores. The KGC carries out the PNG operations with dealing with the land owners of the area and thus it is able to establish the mining operations which seem to be paid $4 billion for the royal ties and thus the operations can be carried with the proper establishment of the graded schools, hospitals, water processing plants and the health design centers in the mountains (Larrn Jorge, Andrades Pea and Muriel de los Reyes, 2015). 4. The fair market cost of the PPE should be presented in the financial statements. The auditor should estimate the fair value of the assets on the basis of amount received from the sale of the assets in the transaction amid the market participants at amount date. Therefore, to measure the fair value of PPE an auditor should take into account the main characteristics of liability or assets and assuming that the assets is exchanged in the transaction at measurement under the market condition (Lehane, Fabiani and Guttentag, 2012). The auditor should use the valuation techniques and methods in order to measure the fair value of PPE. The main concern is to evaluate the fair market value of the assets. The financial statements should includes the liabilities and assets that to be measured at fair value on non recurring or recurring basis in financial position statement subsequent to the preliminary gratitude, the inputs and the estimation techniques that should be used. 5. The future that can be focused is the environmental aspects that are created for the determination of the aspects for the proper creation of the settings in the star mountains and thus due to the ore mining process, all the sludge with the proper processing and pipe lined to the sea water. Due to this the creation of the pollution takes place and hence, due to this the health issues arise (Ma, Masters and Mancinelli, 2015). The water gets contaminated and environmental groups of Australia have concluded that the sludge is polluting the waters and hence the waters are also getting contaminated. This leads to the several health issues. Thus the future prospects determine the issues and also the company KGC limited ties to mitigate the issues for the future safety creation and the proper development of the safety in the environment. The future prospects also enhances the future safety and the enhancement that helps the company KGC limited to develop and also helps in the creation of the more values in the market. The employment increment also determines the increment of the production processing of the ores for the creation of the increment of the product and thus it also enhances the events and the circumstances that can be enhanced for the future prospects of life line of the company KGC limited (Machado, 2014). The costs are also decided for the remediating of the sludge spills and thus, it also helps in the creation of the safety environment with the proper processing of the operations for KGC limited. 6. The triple bottom line theory can be described as the reporting system that is utilized by Karrick Gold and Copper Limited. This is a business accounting strategy that is implemented in order to promote the information which is to be provided to the stockholders of the company. The triple bottom line is a theory that is dissimilar from the traditional accounting systems. With the triple bottom line theory, the influence of the organization on the surroundings is determined. There are primarily three principles of triple bottom theory (Masters-Stout, Costigan and Lovata, 2008). These are individuals, plant and benefit. This can be explained as the intentional push to financial, ecological and social contemplation in the organizations assessment and fundamental leadership form. This type of reporting assists in building up a standard buy that a firm needs to work to focus on the average effect of their activities in case of both positive and negative sense inside the company (McCamb ridge, 2015). The KGC Ltds triple bottom procession concentrates on the interest of the societal and the ecological contention among the group of companies. At the time of resuming data on KGC Ltd Company influence an issue that is impacting the supportability. There will probabilities of the development of both positive and negative matters. The reporting of triple bottom line is consolidated signifying the fact that the business is continuing in best ways beside the range of requirement is altered. Reporting the specific lines illustrate a drive towards extended and straight forwardness which can be medium by models of shrouded information. Because Karrick Gold and Copper is applying triple bottom line theory that is includes extra reporting, the organization needs to mingle excess data in the reports which are better presented to the partners (McKee, Garner and McKee, 2002). The specific data should necessarily be reassessed repeatedly in the attempt to assure the fact that the e xtra representative needs to have extra binding techniques after taking the end goal into consideration. 7. KGC Ltd is hoping to raise fun of $ 5 billion AUD by issuing share, which help the company to minimizing the risks of investment as the company want to share its obligation among the shareholder of the company and for this the company is agreed to share the profit of the company also among the shareholders (Metrejean and Noland, 2011). In order to raise fund from the investors and shareholders the management of the KGC Ltd specified that the companys PNG operation is the key asset of the company as well as the management described that the operation in PNG is very low risk and the company permanently will do the business operation over there in PNG. Now it can be observed that the operation of PNG is really a low cost profitable operation as there are plenty of human resources available there in much lower remuneration and human resources is the key aspects of the business operation (Milburn, 2008). Moreover, the skilled workforce with lower remuneration provide additional benefit s to the company, which lowering the costing of the operation and improve the profitability of the company thus ensure better return to the investors and shareholders of the company. The PNG operation is the key operation of the company (Raiborn and Watson, 2003). Moreover, from the operation the company earn substantial amount of money and the share of the company is lucrative for the investors and shareholders. However, it is also seen that the political condition of the PNG is not stable which is most essential for doing business operation as the unstable political situation of a country can hamper the busters operation within the country (Stittle and Wearing, 2008). Besides this, it is also observed that the operation al activities of the KGC in PNG is doubtful as there are several environmental and social organization claim that the business organization is performing their business activities in most irresponsible way and raise protest against the company because it is observe d that in a modern fall down of a tailings pool deserted 5 million liters of ore-waste slush into a river from which two neighboring villages draw their consumption water, fish, hunt, harvest lotus root and water their taro root, yam and cassava crops (Smith, 2011). Generally the ore waste of the company use to be flushed into the ocean and for this several environmentalist protest against KGC that the company spoils the environmental balance and doing irresponsible activities in order to perform business activities. All these are goes against the company and the company is in a fuss, moreover, the company states that the PNG is their key asset however, after eight years the contract of extracting ore from the PNG mining will be expired and PNG cannot find any other option and its ore storage is also limited also will end in next seven years thus in this context investing in the share of KGC will not be a wise option and it has several risk thus investors should not invest in the sh are of KGC (Smith, 2011). References Abbott, L., Parker, S. and Peters, G. (2010). Serving Two Masters: The Association between Audit Committee Internal Audit Oversight and Internal Audit Activities.Accounting Horizons, 24(1), pp.1-24. Buys, L. (2014).A triple bottom line planning tool for measuring sustainability. Oxford, UK: Chartridge Books Oxford. Catty, J. (2012).The Professional's Guide to Fair Value. Hoboken: John Wiley Sons. Chorafas, D. (2006).IFRS, fair value and corporate governance. Oxford: Elsevier. Henriques, A. and Richardson, J. (2004).The triple bottom line, does it all add up?. London: Earthscan. Horngren, C. and Harrison, W. (2007).Accounting. Upper Saddle River, N.J.: Pearson/Prentice Hall. Kessler, E. (2013).Encyclopedia of management theory. Thousand Oaks, Calif.: SAGE. Kortleve, N., Nijman, T. and Ponds, E. (2006).Fair value and pension fund management. Amsterdam: Elsevier. Larrn Jorge, M., Andrades Pea, F. and Muriel de los Reyes, M. (2015). Factors Influencing the Presence of Ethics and CSR Stand-alone Courses in the Accounting Masters Curricula: An International Study.Accounting Education, 24(5), pp.361-382. Lehane, C., Fabiani, M. and Guttentag, W. (2012).Masters of disaster. New York: Palgrave Macmillan. Ma, Z., Masters, G. and Mancinelli, N. (2015). Two-dimensional global Rayleigh wave attenuation model by accounting for finite-frequency focusing and defocusing effect.Geophys. J. Int., 204(1), pp.631-649. Machado, M. (2014). Reliability In Fair Value Of Assets Without An Active Market.ASAA, pp.319-338. Masters-Stout, B., Costigan, M. and Lovata, L. (2008). Goodwill impairments and chief executive officer tenure.Critical Perspectives on Accounting, 19(8), pp.1370-1383. McCambridge, J. (2015). Accounting for the masters of deception.Addiction, 110(7), pp.1072-1073. McKee, D., Garner, D. and McKee, Y. (2002).Crisis, recovery, and the role of accounting firms in the Pacific Basin. Westport, Conn.: Quorum Books. Metrejean, E. and Noland, T. (2011). An Analysis of CPA Firm Recruiters Perceptions of Online Masters of Accounting Degrees.Journal of Education for Business, 86(1), pp.25-30. Milburn, J. (2008). The Relationship between Fair Value, Market Value, and Efficient Markets.Accounting Perspectives, 7(4), pp.293-316. Raiborn, C. and Watson, S. (2003).Survey of accounting. Hoboken, N.J.: J. Wiley. Smith, M. (2011).Research methods in accounting. Los Angeles: SAGE. Stittle, J. and Wearing, B. (2008).Financial accounting. Los Angeles: SAGE Publications.