Monday, December 30, 2019

Different Attitudes of the First World War as Expressed...

When war first broke out in 1914 the general attitude towards it was patriotism. Many young men grabbed the chance to fight for their country and show the women their braveness, they thought they would come back heroes, however they did not know what happened beyond the cheerful and brave faces seen in the news papers and the blissful time the soldiers had in their letters home. This made many more men go to war. Things gradually changed, death, disease, mud, it had suddenly hit that to fight for your country was not such an honour. Soldiers firstly began to write poetry because poetry was the most important mode of expression for those who were shocked and disillusioned by the realities of the First World War. I will be†¦show more content†¦Brooke never knew what life was like in the trenches so all of his poems have a positive attitude towards the war. I am studying a poem by Siegfried Sassoon called ‘Base Details’. Sassoon was a gallant officer who won the Mi litary Cross as prize for bravery. He hated the massacre that war was and the misconduct of the generals and politicians who made decisions of the war, he thought they did not have the right to decide how or when people die. He protested against war by his poetry and making a statement in The Times. He stopped fighting for the war after he was wounded during the Battle of Arras and was sent home. He lived until 1967. All his poems were negative towards war as he aimed to speak the truth about it. The last two poems I am studying are by a man named Wilfred Owen. Owen is one of the most important poets from the wartime. Once war broke he found a great desire to join in the war effort and became an officer. He was sent home to England after a huge shell burst near him during the war. After this experience his views changed dramatically on the war. He wrote the following to his mother, â€Å"That one of Christ’s essential commands was passivity at any price! Suffer dishonour and disgrace but never resort to arms.† Later on he met Sassoon in ‘Craig Lockhart War Hospital’. Sassoon encouraged Owen’s poetic writing. I will be studying two of Owen’s negative poems. I will begin comparing the poems by exploring the positive attitudesShow MoreRelatedEssay about The Beginning of World War I1494 Words   |  6 Pages(â€Å"Bruce Lee†). During World War I, the mistake of Serbia killing the archduke was neither admitted nor forgiven. A series of events brought together the European continent into a bloody and unprecedented war. WWI depicts that a small error or miscommunication leads to a bigger issue and suffering of people as portrayed through the aftereffects of the death of Archduke Franz Ferdinand. At the beginning of WWI, the civilians and soldier’s initial expectations were expressed through various forms of propagandaRead MoreHistory5499 Words   |  22 Pagesdevelopment and Harlem was its nexus. The early years of the Harlem Renaissance coincided with the heyday of the Great Migration, the mass movement of African Americans from southern rural homes into major northern cities during and immediately following World War I. Blacks left the South in record numbers to escape oppression and to take advantage of urban economic opportunities. In places like Detroit and Chicago, this meant jobs in automobile manufacturing, steel, and meatpacking. In Terrible Honesty: MongrelRead MoreThe Most Important Of Writers Developed With A New Type Of Fictional Writing2094 Words   |  9 PagesAmerican Modernist writers experimented with a new type of fictional writing in the 1920’s through the 1930’s during and after the war. One of the most important of these writers w as John Dos Passos. Dos Passos was a creative novelist where in his writing he analyzed his love/hate relationship with the traditions of American life and consistently questioned the American dream (Wagner-Martin). His full name was John Roderigo Dos Passos. He was born on January 14th, 1896 in Chicago Illinois. His fatherRead MoreThe Main Powers Of Europe1838 Words   |  8 Pagesopening crises between 1905 and 1911 that fortified the animosity between the Powers of Europe acting as these detonators to expose the differences between them. Two were over Morocco (1905 1911) and the other, the annexation of Bosnia (1908.) The first of the three came when Kaiser Wilhelm II attempted to denounce French influence in Morocco, aiming to test the strength of the Anglo-French Entente. His visit provoked international crisis which was reconciled by the Algeciras Conference, which wasRead MoreEssay Art Life of Langston Hughes5893 Words   |  24 Pagesand religion to diminish. After graduation Langston moved with his mother moved to Cleveland, Ohio there they joined his stepfather Homer Clark. During the next four years, Langston attended Central High School, there he discovered the poetry and poems of Carl Sandburg and Paul Dunbar. Because his childhood was a lonely time, he combated his loneliness by reading and writing poetry. During his high school career, he earned recognition for track, the Yearbook, and the military training corp. EvenRead More Japanese Alien and Japanese-American Poets In U. S. Relocation Camps4710 Words   |  19 Pageswhich resulted in the internment of 110,000 Japanese Aliens and Japanese Americans in concentration camps because of the so-called military threat, they posed. In 1945, poet Lawson Fusao Inada wrote the following poem, titled Concentration Constellation, which refers to the various relocation camps that were used to contain these people: In this earthly configuration, We have, not points of light, but prominent barbs of dark†¦ Begin between the Golden States highest and lowest elevations Read More A Modern Black Arts Movement through the Instrument of Hip-Hop3322 Words   |  14 PagesA Modern Black Arts Movement through the Instrument of Hip-Hop Since the decade of 1920, America has been the setting for a progressive Black Arts Movement. This African-American cultural movement has taken shape in various genres, gaining mass appeal, through multiple capitalistic markets. Even with the use of capitalism this cultural arts movement has stayed set upon its original purpose and direction, by aiding in cultural identity awareness. The knowledge of the duel-self through communityRead MoreLangston Hughes Research Paper25309 Words   |  102 Pagesthe United States. As the manager of an electric company and owner of a ranch and mines, Jim expressed contempt for black Americans who continued to submit to segregation and live in poverty. Langston Hughes, 1933 (Library of Congress) Langston was not ashamed of being a black American. He had already written poems celebrating his heritage. He felt connected to the oppressed brown people of the world and hated his father for mistreating his Mexican employees. Witnessing his fathers tyrannyRead MoreWalts Whitmans Vision of America in Leaves of Grass17685 Words   |  71 PagesWalt Whitman’s vision of America in Leaves of Grass Valentine†©Abbet†© TRAVAIL†©DE†©MATURITE†© †© Sous†©la†©direction†©d’Anne†©Roland†Wurzburger†© Gymnase†©du†©Bugnon,†©Lausanne†© 2012†©  «I have sung the body and the soul, war and peace have I sung, and the songs of life and death, And the songs of birth, and shown that there are many births. I have offerd my style to every one, I have journeyd with confident step; While my pleasure is yet at the full I whisper So long! » Walt Whitman, So Long !, Deathbed editionRead MoreKubla Khan Essay4320 Words   |  18 Pagesthat his Soul had really been there, found that flower in his hand when he awoke -- Aye! and what then? (CN, iii 4287) Kubla Khan is a fascinating and exasperating poem written by Samuel Taylor Coleridge (. Almost everyone who has read it, has been charmed by its magic. It must surely be true that no poem of comparable length in English or any other language has been the subject of so much critical commentary. Its fifty-four lines have spawned thousands of pages of discussion and

Saturday, December 21, 2019

The Power of Rational Decision Making Essay - 1457 Words

Rational decision making is one of the most common problem solving methods and can be used to solve almost all problems. Rational decision making and problem solving processes can be explained in a logical manner. Effective leaders use rational decision making processes to identify the problem, think up solutions, evaluate alternatives along with select a solution, implement and evaluate the final solution. In rational decision making leaders analyze the problem to achieve the most efficient choice through different possible alternatives from different scenarios before making a selection. Heuristic Heuristic problem solving can include intelligent guesswork, common sense, emotional thinking, short cut decision making, utilizing†¦show more content†¦This process enables effective leaders the opportunity to develop knowledge and skills in appropriate decision making and problem solving. Effective leaders realized the key to a successful decision making process is collaborative problem solving that includes a strategic goal plan that provides the principal with the opportunity to learn the steps, identify, and demonstrate this process for making short and long term decisions. As a leader I would utilize several components from The Seven Step Decision Making process such as; define the problem analyze the problem (i.e. legal or financial ramifications, district policy, community involvement), identify alternative solutions, evaluate alternatives, develop a goal plan to address issues, and implement the plan to find a reasonable solution, evaluate each component for final results. An effective principal always apply a clear, logical thought process to all problem solving and decision making processes in leadership situations. Case Study â€Å"Thorny Issue As a future educational administrator my primary concerns with this case is that Mr. Short lacked effective communication skills, decision making and problem solving skills, knowledge of educational law, and school community public relations skills. Mr. Short failed to make sure that all of the students civil rights were not being violated based on their sexual orientation. Mr. Short did not understand the student’s rights inside and outsideShow MoreRelatedThe Rational Thinking Is Very Powerful Word1464 Words   |  6 PagesIntroduction The Rational Thinking is very powerful word as it help us in making a decision which is appropriate. As in rational thinking there is logical and reasonable thinking and the decision maker is free from all the restriction such as sentiment. So the decision is made on the basis of original facts and knowledge not on the sentiment. As all the people have the ability to make the logical decision to every problem but they face a sentiment due to which they usually take decision without thinkingRead MoreRational Choice Theory: Merits and Limitations1195 Words   |  5 PagesThe objective of this paper is to provide insight into Rational Choice Theory. This theory, highly relied upon by many disciplines, is also used to calculate and determine crime and criminal behavior. Through definition, example and techniques utilized by criminologists, the reader will have a better understanding of the subject. By definition, criminology is the study of crime, criminal behavior and how it pertains to the law. Criminology is considered a scientific technique. Therefore, thoseRead MoreWhy Are People Concerned With Danger?1300 Words   |  6 Pageslabor for hardly anything in return, revolt to overturn or reform that system and achieve more power for themselves as a class. In terms of rationality, people decide to join in a rebellion if there is a high probability of success and the possible gains outweigh the possible costs of punishment. Victim of class domination, the proletariat revolts to establish a new society where the workers have power over the resources that facilitate production. According to Karl Marx, the progress of societyRead MoreLeadership And Strategic Decision Making1667 Words   |  7 PagesStrategic Decision-Making in Social Movement Organizations Introduction Throughout history, social movement organizations (SMO) have been actively involved in their community’s seeking to mobilize others and gain resources in order to achieve their goals. It is important to study how SMO achieve their goals to understand the strategic decision-making process and leadership that movements develop for success. Aims: This study aims to investigate the interaction and processes of strategic decision-makingRead MoreRational Choice Theory Of Criminal Behavior Essay1617 Words   |  7 Pagesby fear of punishment, but not all the time. The crime will be limited when the benefits are reduced and the costs increase. Rational choice theory is a perspective that holds criminality in the result of conscious choice. Not to mention, that it is predicted that individuals choose to commit crime when the benefits outweigh the costs of disobeying the law. In the rational choice theory, individuals are seen as motivated offenders by their needs, wants and goals that express their preferences. ThisRead MoreAdvantages And Disadvantages Of Court Imposed Bans1563 Words   |  7 Pagesbans, court imposed bans, and venue imposed bans. These three bans differ in a number of ways, and have different strengths and weaknesses regarding how well they work. They also relate to different social theories including, deterrenc e theory, and rational choice theory; all of which will be explored throughout this presentation. Court Court imposed bans can be issued for a number of reasons, most commonly to violent patrons who are likely to endanger the safety of others. Court imposed bans can alsoRead Moreâ€Å"People Who Look Down On Other People DonT End Up Being1329 Words   |  6 Pageslevel comprised by the CEO or the board of directors. Hence it can be concluded that the levels in any business hierarchy are the predefined steps represented by designations and which keep on narrowing from bottom to top. When talking about sovereign power we have to bring up the idea of organizational control. Organizational control typically involves four steps establish standards, measure performance, compare performance to standards, and then take corrective action as needed. Corrective action canRead MoreCultural Values : Culture And Culture1429 Words   |  6 Pages These authors describe the current financial factors to be: investors demanding increased returns in short time periods, which causes changes within com panies of shorter tenures for CEOs, and also increased trading which prevents companies from â€Å"making long-term investments that create economic value by leveraging resources which take time to build† (p.754). Another example given by Leana and Barry (2000) that the environment enforces on organisations is adaptability of the work force, which canRead MoreThe Simulation Exercise On Foreign Policy Essay1250 Words   |  5 Pageshow to make decisions in the U.S foreign policy. The members of the cabinet are instructed by the president to use one model in their decision making process. The secretaries follow a Bureaucratic Politics model, each Cabinet member instructed to make a particular decision based on his/her organizational agendas. The President is free to follow whatever process he find it appropriate. Several situation updates during the exercise according to the crisis atmosphere of the decision making. In the endRead MoreThe Vs. The Prisoner s Dilemma841 Words à ‚  |  4 Pagesand no game further highlights this point then the Ultimatum Game and/or the Prisoner’s Dilemma (Poundstone). Either represented by a 2x2 box or a Game Tree, one can determine what is the â€Å"rational† decision, and which decision is most likely to be made based on the circumstances surrounding the decision making process. There are a variety of factors that influence the outcomes of these games such as circumstances of the persons playing, personality of the person playing (i.e. risk averse or accepting)

Friday, December 13, 2019

Accomplishing Your Rite of Passage Free Essays

Accomplishing Your Rite of Passage Do you think it’s more important to prove something to yourself or to others? In the stories, â€Å"through the Tunnel† and â€Å"Brothers are the Same,† Jerry and Temas went through their rites of passage. Jerry’s rite of passage was swimming through an underwater tunnel while Temas’ rite of passage was to fight a lion. Jerry chose to go through the tunnel himself because he wanted to prove he could do it. We will write a custom essay sample on Accomplishing Your Rite of Passage or any similar topic only for you Order Now Temas fought the lion because he wanted to show his tribe that he was a man. Jerry accomplished his rite of passage by himself, unlike Temas who achieved his goal surrounded by his tribe. In the story, â€Å"Through the Tunnel,† Jerry chose his rite of passage after he saw the older boys swimming through the tunnel and wanted to prove that he was as cool as them. After the older boys left the rocky bay, Jerry was determined to prove to himself that he would swim through the tunnel. He spent the next few days practicing to hold his breath as long as he could. He had gotten horrible nose bleeds but he kept on trying; he never gave up. On the last day of his vacation, he had made it all the way through the tunnel, counting his time spent under water, to help him with his breathing. Near the end, he almost ran out of breath, he kept on moving. One he made it out, achieving his goal; he learned that it was more important to prove something to you than to someone else. When he went through the tunnel, he was by himself and no one had watched him. He didn’t want to do it again just to prove to someone else that he could do it; he knew personally that he could. Going through a dangerous tunnel like that wasn’t worth proving to someone else that he could do it. In the story, â€Å"Brothers are the Same,† Temas accomplished his rite of passage surrounded by his tribe. Temas’ tribe has already determined his rite of passage when he reaches a certain age to prove his manhood, which is to defeat a lion. He tried to prove himself to everyone in the Masai tribe including the girl he likes, named Kileghen. Temas was scared of failure and scared of his friends laughing at him. When it comes time for Temas to fight the lion, he is circled by his tribe trying to prove his passage to manhood. At first, he couldn’t even get the lion’s attention; the lion had walked toward another member of his tribe Casaro. When Casaro was about to raised his shield to fight the beast, Medoto, a member of his tribe who also likes Kileghen, had flung a stone directly at the lion. Now the lion goes after Temas thinking he is the one who had thrown the rock. At that moment, all of his fear was gone. He had thrown his spear at the lion but had only hit the lion’s shoulder, which wasn’t enough to take it down. When the lion had bit Temas and Dragged him away, Temas still didn’t give up; he was determined to kill the lion. While the lion dragged Temas, He stabbed the lion and conquered the beast. His whole Tribe has a big celebration for his braveness and his success at becoming a man. Jerry had tried to achieve his goal to prove something to himself, while Temas had accomplished his goal to prove himself to his whole tribe. Jerry was happy for himself as Temas’ tribe was glad at Temas’ success. Jerry and Temas showed others that you can accomplish anything whether or not you’re proving it to yourself or others. How to cite Accomplishing Your Rite of Passage, Papers

Thursday, December 5, 2019

Outcomes As Well As Create Hidden Reserves â€Myassignmenthelp.Com

Question: Discuss About The Outcomes As Well As Create Hidden Reserves? Answer: Introduction As accounting is mostly moulded by political and economic aspects, synchronization of the accounting standards and principles is practically an unavoidable concern of increased incorporation of the policies and market (Ramanna Sletten 2014). This is witnessed by the adoption of the AIS 38 in numerous countries across the globe. Amongst the largest nations in the world, it was only Japan, U.S, and India that had not adopted AIS 38 substantially joined with them. The AIS 38 adoption had noteworthy economic revolution and provided the risk to different research. With these considerations, this paper presents a detailed analysis of some of the impact of adopting IAS 38 across the globe. The purpose or objective of this report is analysis some of the foremost impacts of AIS 38 adoption in the world. Generalized Adoption of the IAS 38 The AIS 38 adoption across the globe is a substantial financial renovation. The standard is said to have been founded from consequential amendments of the intangible assets disclosure from improvements to the AIS 16 (Zeghal Mhedhbi 2006). In essence, the IAS 38 sets out recognition, criteria, disclosure requirements and measurement bases for the intangible assets that are not dealt with particularly in any other standard. To be more specific, the AIS 38 usually sketches accounting requests for the intangible assets, termed as non-financial assets short of any fleshly identifiable and substance (Loureno, Branco Castelo 2015). Under these criteria, intangible assets are primarily evaluated at their cost value and amortized on the methodical basis over its valuable life. These measurement criteria were mainly revised in 2004 and were practically employed to measurement of the intangible assets that were attained in the business combination taking place on or after the March 8th 2004 ( Ramanna Sletten 2009). Adoption of the AIS 38 is viewed as a relevant event with considerable effects in the world. Decisions to adopt the AIS 38 play a crucial role in international dissemination and acceptance of the AIS 38 (Chua Taylor 2008). The primary objective of the AIS 38 was to help in prescribing accounting dealings for the intangible assets that were not handled predominantly in the other IFRS. This policy required an organization to recognize intangible assets provided that particular criteria were achieved. Also, the AIS 38 specifies on means of measuring carrying amount of the intangible assets and required appropriate disclosures of the intangible assets. (Judge, Li Pinsker 2010). It provides for the acquisition of intangible assets by an organization in numerous means with the main one being through distinct procurement, acquirement as part of the firm mixture and inside produced intangible assets (Zeghal Mhedhbi 2006). According to this standard, all intangible assets are to be recognized formerly at cost plus the direct attribution charges and where there is a business combination, cost tends to correspond to fair value (Gordon Porter 2009). The standard establishes that amortization criteria used are straight-line technique that reflects a speedier amortization of assets. Generally, according to the AIS 38, intangible assets are to be amortized by their useful life as from the time the assets are readily available for use (Rusu 2012). Impact of adoption of the AIS 38 Different scholars provide some evidence that effects of the AIS 38 or its equivalent adoption entail three key components; accounting harmonization, market efficiency as well as information presented in the financial statements (Sahut, Boulerne Teulon 2011). The main impact of AIS 38 adoption was a considerably high increase in the credibility of AISB projects across the globe. Further, adoption of the AIS 38 is said to trigger significantly capacity of investors in making some cognizant financial decisions, reducing misperception that could arise from presence of diverse means to assess financial performance and status of numerous nations. This results in reduced risks for the investors as well as lower capital expense of the firm (Zeghal Mhedhbi 2006). Also, adoption of the AIS 38 would trigger reduced expenses linked with the preparation of the financial information in line with the set standards. Adoption of the AIS 38 could also result in greater incentives for the international investment and would also permit more efficient allocation of the financial resources across the globe (Chua Taylor 2008). To be more specific, adoption of the AIS 38 make results more informative and permits better accounting and lessens pleasure that a traditional accounting systems are in existence in the Continental Europe as long as the management is in a position to manipulate provisions, conceal economic losses, embellish outcomes as well as create hidden reserves. In many countries, adoption of the AIS 38 is linked with significant paradigm shift (Georgescu Afr?sinei 2015). For instance, its adoption is linked to augmented complication in accounting systems, which necessitates advanced level valuation as well as the greater commitment of the ma nagers at numerous levels in an organization. Adoption of the AIS 38 had some limited impact on financial reporting owing to significant non-compliance, the absence of improvement in the transparency of results and persistence of the national accounting standards as well as comparability measures. Nonetheless, it was established by Sahut, Boulerne and Teulon (2011) that mandatory adoption of the AIS 38 or its equivalent had some macro-economic benefits and some advantages for different capital markets across the globe. With the fact that AIS 38 or its equivalents result in increased comparability and quality of the financial statements, its adoption is said to result in improved investors capacity in making some informed financial decisions (Beneish, Miller Yohn 2010). Adoption of the AIS 38 also enables access to better information due to use of measurement and recognition criteria that better show economic reality of the firms. In essence, it is stated that adoption of the AIS 38 or its equivalents improves the functionality of the global capital market by giving high-quality and comparable information to different investors (Ball 2016). Further, adoption of the AIS 38 is viewed to have some positive impact on the information utilization, to the extent that accounting information that is prepared following the AIS 38. Also, its equivalents are viewed as having relatively advanced superiority, and therefore it is regularly utilized in paying administrative and in investment decision-making (Zeghal Mhedhbi 2006). The AIS 38 has changed ways on how intangible assets were measured, treated and recognized. In essence, it derecognizes anything that has been internally generated and write down previously re-valued intangible assets to the historical costs since an organization is unable to retain the evaluation unless there are some secondary markets (Alsuhaibani 2012). This means that AIS 38 would have some important impacts on financial statements of those firms that are forced to derecognize particular intangible assets. Another impact of adoption of the AIS 38 is an increase in some firms having some issues in attaining their current debt covenants, and thus such firms end up adjusting their financial reports with the aim of meeting their banks debts covenant needs (Mrquez-Ramos 2008). The standards also affect a number of the total assets reported or disclosed in the financial statements. Conclusion In conclusion, the AIS 38 usually sketches accounting requests for the intangible assets, termed as non-financial assets short of any fleshly identifiable and substance. It is evident that the standard establishes that amortization criteria used are straight-line technique that reflects a speedier amortization of assets and intangible assets are to be amortized by their useful life as from the time the assets are readily available for use. Under these criteria, intangible assets are primarily evaluated at their cost value and amortized on the methodical basis over its valuable life. Furthermore, it can be concluded that the decisions to adopt the AIS 38 played a crucial role in international dissemination and acceptance of the AIS 38. This is based on the notion that the standard help in prescribing accounting dealings for the intangible assets that were not handled predominantly in the other IFRS. Also, the AIS 38 specifies on means of measuring carrying amount of the intangible ass ets and required appropriate disclosures of the intangible assets. It can also be concluded that adoption of the AIS 38 triggers significantly capacity of investors in making some cognizant financial decisions, reducing misperception that could arise from diverse means to assess financial performance and status of numerous nations. This in turn results in reduced risks for the investors as well as lower capital expenditures of the firm. To be more specific, adoption of the AIS 38 make results more informative and permits better accounting and lessens pleasure that a traditional accounting systems are in existence in the Continental Europe as long as the management is in a position to manipulate provisions, conceal economic losses, embellish outcomes as well as create hidden reserves. With the fact that AIS 38 or its equivalents result in increased comparability and quality of the financial statements, it can also be concluded that adoption of AIS 38 result in improved investors capa city in making some informed financial decisions, practical allocation of the financial resources as well as improved funding or investment conditions worldwide. References Alsuhaibani, A 2012, The expected impact of IFRS adoption on Saudi Arabia based on lessons from other countries: A focus on the telecommunication Business, Procedia-Social and Behavioral Sciences, 62, 1190-1198. Sahut, JM, Boulerne, S Teulon, F 2011, Do IFRS provide better information about intangibles in Europe?,Review of Accounting and Finance,10(3), 267-290. Ball, R 2016, IFRS10 years later, Accounting and Business Research, 46(5), 545-571. Beneish, MD, Miller, BP Yohn, T 2010, The effect of IFRS adoption on cross-border investment in equity and debt markets, Document de travail, disponible ladresse Internet suivante: https://ssrn. com/abstract, 1403451. Chua, WF, Taylor, SL 2008, The rise and rise of IFRS: An examination of IFRS diffusion, Journal of accounting and public policy, 27(6), 462-473. Georgescu, IE Afr?sinei, MB 2015, Analysis of the impact of adopting the IFRS by the companies listed on BVB, Procedia Economics and Finance, 20, 259-267. Gordon, TP Porter, JC 2009, Reading and understanding academic research in accounting: A guide for students,Global Perspectives on Accounting Education,6, 25. Judge, W, Li, S Pinsker, R 2010, National adoption of international accounting standards: An institutional perspective, Corporate Governance: An International Review, 18(3), 161-174. Loureno, IM, Branco, ME, Castelo, D 2015, Main consequences of IFRS adoption: analysis of existing literature and suggestions for further research,Revista Contabilidade Finanas,26(68), 126-139. Mrquez-Ramos, L 2008, The effect of IFRS adoption on trade and foreign direct investments, In International Trade and Finance Association Conference Papers (p. 19). bepress. Ramanna, K Sletten, E 2009, Why do countries adopt international financial reporting standards?. Ramanna, K Sletten, E 2014, Network effects in countries' adoption of IFRS, The Accounting Review, 89(4), 1517-1543. Rusu, A 2012, IFRS adoption around the world-a brief literature review1, Anale. Seria Stiinte Economice. Timisoara, 18, 814. Zeghal, D Mhedhbi, K 2006, An analysis of the factors affecting the adoption of international accounting standards by developing countries,The International Journal of Accounting, 41(4), 373-386.