Strain Theory Essay - 1657 Words

Strain Theory Bigger Thomas, a young African American male, Twenty years old; vicious, vile and mean; he hates himself and all human society, especially that part of society which he attributes to making him a monster. Bigger Thomas is in rebellion on what he views as the white caste system; his crime is targeted at white society and the people that he views as being his oppressors. Bigger has the choice of taking on three roles, he can take on the role passivity designed for him by the southern whites and resolve his personal conflicts through the emotional catharsis of religion; or he can strive for and establish his own middle class society and thereby consciously or unconsciously become the white mans accomplice in oppression;†¦show more content†¦He also thought that in order for him to become noticeable in society he would have to become someone with no limits, almost godlike. The only way for him to enact this image was to have control over his life and the life of others, and t hats what induced him into a life of crime and murder. He was inevitably going to become a criminal, he was young, poor, and felt trapped in a society that was not concerned with his best interests. A man with nothing to lose or so it seemed, was ready to go out into the streets of Chicago and claim the lives of those who interfered with his existence as a decent human being. Crimes of hate, crimes of passion, crimes of economic gain, crimes of retribution, crimes of reciprocity, or just crimes of notoriety, were the positions that Bigger Thomas were left to define. He sought to fulfill the dreamlike fantasy of being on top of the economic ladder, and overcoming the status that his fate had entailed. The American dream, crazily sought after, rarely achieved, is what some theorist may say. People of the lower class or should I say of all socioeconomic classes have this preconceived notion that the American Dream is attainable if you just work hard and believe in the system. Howe ver, the strain and anomie theories prove otherwise. People of all different background share this eager desire to obtain the status of the economically elite, but for some it is consideredShow MoreRelatedThe Structural Strain Theory Has Occurred1040 Words   |  5 Pagesmeans, the structural strain theory has occurred. A mismatch that occurs between legitimate means and socially-promoted goals has a typology of responses in the strain theory. Merton’s typology extends the functionalist perspective. He believed that larger deviancy rates were because of social conditions and the varying responses. One of the responses to social strain that accepts legitimate means of pursuing socially-promoted goals is conformity. Another response to social strain is ritualism. PeopleRead MoreCrime Theories: Strain Theory, Social Bond Theory, and Differential-Association Theory957 Words   |  4 Pageseven why something is. In the case of criminology the main question being asked is †Å"why does crime occur?†, but some theories also attempt to answer another equally interesting question â€Å"if being a criminal is the easy choice, why are so many people law abiding?† in order to understand criminal behavior. In order for a hypothesis to be moved forward into the category of a theory it must first be tested, and those tests must be able to be reconfirmed. In the case of criminology most of this testingRead MoreStrain Theory878 Words   |  4 PagesStrain Theory I have chosen to write about Robert Merton’s Strain Theory. I find this theory particularly interesting, especially as it relates to crime and even education. As noted in our book Sociology in Our Times: The Essentials, the definition of strain theory is that people feel strain when they are exposed to cultural goals that they are unable to obtain because they do not have access to culturally approved means of achieving those goals (Kendall 164). For example, if your goal is obtainingRead MoreStrain Theory Essay1361 Words   |  6 PagesRobert Agnew is known for his general strain theory. The theory explains that the basis of people getting involved in criminal activity is because of strain. If someone becomes upset, frustrated, depressed, or mistreated they will turn to crime in order to deal with the feelings. Yet, not all people turn to crime in order to deal with strain or stressors. There are different ways to measure strain. Subjective strains are those strains that are disliked by particular person or group. This approachedRead MoreThe Theory And General Strain Theory1262 Words   |  6 PagesA theory is described, as an idea or set of ideas generally intended to explain, to prove facts or events. Theory can be an idea that is suggested or presented as possibly true, that is not an ideas that relates to a particular subject (Merriam-Webster, 2015). Theory is an explanation of something. Theories in criminal behavior explains why an individual commits criminal and delinquent acts. This paper will compare and contrast two theories of crime or criminal activities that was discuss in thisRead MoreStrain Theory Essay995 Words   |  4 PagesThe book â€Å"Crime and the American Dream† is an example of the Strain Theory. Social class and living conditions are some of the factors that increases the vulnerability of a certain group to commit crimes. People are eager to be part of the ideology of the dream that the United States has to offer. The United States promise people that if they form part of the American society they will be successful and have the opportunities that they did not have in their home country. Most people believe thatRead MoreWhat is Strain Theory?1306 Words   |  5 PagesStrain theory is a criminological theory positing that a gap between culturally approved goals and legitimate means of achieving them cause’s frustration that leads to criminal behavior. Strain (structural strain) refers generally to the processes by which inadequate regulation at the societal level filters down to how individual perceives his or her needs. Strain (individual strain) refers to the frictions and pains experienced by the individuals as they look for ways to meet their needs (the motivationalRead MoreLabeling Theory And Strain Theory3368 Words   |  14 Pages Michael Byrnes Cindy Moore Theories of Criminal Behavior 11/16/14 Labeling Theory and Strain Theory: John Dillinger â€Æ' Introduction: Throughout history there have always been many different theories of crime and why people commit crimes. In the late 1930s a new theory rose to the forefront; this theory was called the anomie theory. Anomie means a lack of ethical standards. The anomie theory was proposed by Roberton Merton. It stated that society, as a whole, generally shares the same goals relatingRead MoreThe Theory Of General Strain Theory Essay1831 Words   |  8 PagesIntroduction In the 1980’s, Criminologist, Robert Agnew, presented his theory of general strain, in which he covers a range of negative behaviors, especially how adolescents deal with stresses of strain. General strain theory focuses on the source, such as anything that changes in the individual’s life that causes strain. His theory provides a different outlook on social control and social learning theory for two reasons: the type of social relationship that leads to delinquency and the motivationRead MoreMerging Agnews General Strain Theory and Hirschis Social Bond Theory 1913 Words   |  8 PagesThe two theories I have decided to merge are Agnew’s General Strain Theory and Hirschi’s Social Bond Theory. I picked General Strain Theory because it does a good job at discussing some of the things that can trigger the release of a person’s negative emotions which in turn may lead to deviant behavior. I also decided to write about Social Bond Theory because it desc ribes some of the factors that keep people from committing crime. Both of the theories have strengths and weaknesses individually, but

Dracula - Symbolism of Blood - 1256 Words

In Bram Stoker s Dracula, the most blatant and powerful symbol is blood. He takes the blood that means so much to the believers of this legend and has it represent more than even they could imagine. Blood is the main object associated with vampires and vampirism. From a mythical standpoint, it is the basis of life for the vampires as they feed off of the blood of young, vibrant souls. From a more scientific standpoint blood is what would drip out of the corpse s mouth when family members would dig up their dead kin to check for the dreaded disease. Stoker takes the significance of this symbol and puts his own unique twist to the meaning of blood. He combines the traditional folklore of vampirism and the immense sexual undertones of the†¦show more content†¦Seward s obvious enjoyment of the situation is again seen when Van Helsing tells him that the operation is complete. Already? I remonstrated. ‘You took a great deal more from Art. It wasn t until after the operation that Seward began to feel the affects Ââ€" eerily similar to ones feeling after having an affair. The blood that Seward gave to Lucy was not only blood, but some of the passion and love that he has for her. Van Helsing is aware of this when he tells John that Â…nothing must be said of this. If our young lover should show upÂ…no word to him. It wouldÂ…frighten him and enjealous himÂ… Again, it is shown that the transfusion is more than just a transfusion. Why should Arthur Holmwood be jealous if Seward potentially saved his fiancà ©s life by giving her blood? Stoker is conveying that the blood is not only a physical object, but also a tremendous emotional object. The most vibrantly illustrated scene in the novel and a tremendous example of Stoker s symbolism is the infamous vampire baptism of Mina Harker. This scene is the essence of Stoker s attempt to emotionally confuse and discomfort the reader. As the scene begins Stoker paints a picture of the Count pressing Mina s face to his bare, bleeding chest. As the scene continues it becomes even more erotic and sexual and even more disturbing. With his left had he held both Mrs. Harker s hands, keeping them away with her arms at full tension; his right hand gripped her by the back ofShow MoreRelatedThe Good Will Always Prevail1077 Words   |  5 Pagesmodern-day vampires, the stereotypical Twilight and True Blood characters come into mind, but in realization this vampire fad came from a man who ruled Transylvania named Vlad Dracul, as known as Dracula. Bram Stoker wrote the novel, Dracula, with a gothic-style writing and a combined sense of romanticism. Dracula, by Bram Stoker, should be a chos en reading for this course because, Stoker refrains to many points such as: the good versus evil, symbolism through Christianity, and allegories to addiction.Read MoreDracula Extension Speech1098 Words   |  5 PagesFrom the ability to change physical form to a blood-thirsty nature society has always been morbidly fascinated with the concept of Dracula. It has not only seduced literature such as Bram Stoker’s Dracula but also infected mainstream music and film industries. Many composers have expanded and appropriated much of the vampire genre such as Francis Ford Coppola’s Dracula and Slayer’s Bloodline. The ideas surrounding vampires has been of good versus evil, the nature of religion and immortality. It isRead MoreSexuality In Bram Stokers Dracula1082 Words   |  5 PagesSexuality in Bram Stoker s DraculaBram Stoker s Dracula, favorably received by critics upon publication in 1897, entertained its Victorian audience with unspeakable horrors such as vampir es invading bedrooms to prey on beautiful maidens under the guise of night. The novel s eroticism proved even more unspeakable. Received in the era of repression, it remains questionable whether Dracula s readership perceived the sexuality flowing from the page. An advocate for the censorship of sexual materialRead MoreAnalysis Of Bram Stoker s Dracula1448 Words   |  6 PagesDracula is a widely known novel written by Bram Stoker in 1897. It is popular worldwide for its intense love story and backstory of the infamous Count Dracula. Stoker was born in Dublin, Ireland in 1847. As a child, he was very ill, so in an attempt to entertain himself, he read several books and listened to the horror stories his mother told him. In turn, Stoker became interested in ghost stories and began writing them. Gothic fiction was a genre that was extremely popular during this time periodRead MoreEssay about In Technologies of Monstrosity1430 Words   |  6 Pages Dracula: The Metaphor for Late Victorian-Crisis Jarae Comstock Reinhardt University This paper was prepared for IDS 306 for Dr. Little Dracula: The Metaphor for Late Victorian-Crisis Bram Stokers, Dracula, from the late-Victorian era, is one of the best stories of vampire folklore. Dracula was tall, dark, handsome, and mysterious with immense sexual character. His snow white teeth which outlined his rosy red lips made us fantasize of him and ultimately become obsessed. The overwhelmingRead MoreThe Sexuality Of The Victorian Century927 Words   |  4 Pagescare for the family and fulfill their husband’s needs. It became quite common that women came to also have anxiety over their sexuality. This is clearly seen in Dracula through Lucy’s diary entries. Despite her ultimate transformation into a sensual character, she begins as a woman hiding her sexual cravings. In his gothic novel, Dracula, Bram Stoker uses the title character to expose the repressed sexuality of the other characters, especially the females, criticizing the beliefs of the VictorianRead MorePollution And Redemption In Dracula, By Anne Mcwhir1272 Words   |  6 PagesPollution and Re demption in Dracula, written by Anne McWhir, a Professor Emerita at the University of Calgary, analyzes the complex relationships between characters of Bram Stoker’s, Dracula. McWhir acknowledges seemingly opposing themes within Dracula, â€Å"Dracula is remarkable for its blurring and confusion of categories. Modem and primitive, civilized and savage, science and myth are confused; so too are other categories-good and evil, clean and unclean, life and death† (31). She explains the purposeRead MoreThe Symbolism Of Death In Bram Stokers Dracula1716 Words   |  7 Pagesend of the life of a person. However, what if a characters death in literature or movies has a significant meaning. Thus, the death of a character is not truly the end of the persons life, but rather the reformation of wrongful acts. The story, Dracula, takes place during the Victorian era, where they believe that women have to be modest. Furthermore, the Victorians believe that they were progressing mor ally, intellectually, and materially through social and political reforms. Furthermore, theyRead MoreThe Use Of Gothic Elements In Dracula By Bram Stoker1698 Words   |  7 PagesVampires: How They Were Made Most people wonder where the idea of vampires came from and how did the first one come about. The novel, Dracula, is set and written in the nineteenth century during the Victorian era. The Victorian people had certain beliefs about Christianity and the roles of men and women in society. Women were allowed only to do certain things and were expected to do specific things in regards to men. The Victorian people also had their own interpretation of superstitions. StokerRead MoreDracula the Stereotypical Homosexual1169 Words   |  5 PagesIn Bram Stokers Dracula, the Count Dracula represents a homosexual figure, which in Victorian times was seen as an inversion of the â€Å"typical† male figure. Diana Kindron states the Victorian idea of a homosexual was one of a male body being fused with a female soul. This is just what Count Dracula represents in Bram Stoker’s novel, Dracula. By Amanda Podonsky, â€Å"The Count seems to be an exaggerated representation of the concept concerning ‘evils’ of abnormality and how it can spread and infect.† This

A Research Study On The Lgbt Homeless Youth Essay

These costs and effects are in are in another research project. Markus Bidell, Professor of Education at CUNY, research stress levels in the LGBT Homeless Youth. â€Å"Is There an Emotional Cost of Completing High School? Ecological Factors and Psychological Distress Among LGBT Homeless Youth,† was a conducted study of LGBT homeless youth experiences in during high school (Bidell 366). Bidell reported that 40 percent did not compete high school, and most did not search for support from GSAs and school staff (Ibid). His concluding finding found that sexual minorities stress comes from harassment in their community, while at school has little effect (Ibid). While school life has become less hard on the mental health of LGBT youth, the community (house and street life) forces them to be challenged by more factors. The first three sets of theory incorporated the levels, shifting levels of identities shaped by outside agencies for LGBT youth. Another social factor that impending o n young sexual minorities are the threats of poverty. These threats cause LGBT youth to experience vulnerability and detriment to their identities. Corliss et al. research validates that statement. In their article, â€Å"High Burden of Homelessness Among Sexual-Minority Adolescents: Findings From a Representative, Massachusetts High School, Sample,† they review the prevalence of homelessness in LGBT and heterosexual adolescents (Corliss et al. 1683). Their findings include: 40% LGBT student in the MassachusettsShow MoreRelatedThe Social Center For Lgbt Youth931 Words   |  4 Pages The research question that facilitated our asset map was simply â€Å"What social outlets are available for LGBT youth in the greater Los Angeles area?†. We chose this question because the majority of the young people receiving services at our site are homeless, and as everyone knows, homelessness is a condition that can quickly lead to despair. We firmly believed that locating LGBT-themed social gatherings, groups, and organizations would be an essential step in pointing these youths towards systemsRead MoreThe Psychological Symptoms And Disparities Of Gay Youth And How They Outstandingly Differentiate From Their Homeless Heterosexual Counterparts1154 Words   |  5 Pages1. Rosario, M., Schrimshaw, E.W. Hunter, J. J Youth Adolescence (2012). Authors Rosario, Schrimshaw, and Hunter in this article, documents the very high rates of homelessness among lesbian, gay, and bisexual youth. However, this study is primarily focuses on the psychological symptoms and disparities of gay youth and how they outstandingly differentiate from their homeless heterosexual counterparts. After further investigation they had begun to examine potential mediators between the two such asRead MoreHomelessness Is An Epidemic That Plagues Many People Across The United States1142 Words   |  5 Pagesbisexual, or transgender, living homeless can become especially difficult. Young people of the LGBT community are being put out of their homes, rejected by their families, and shunned by their communities in which they live because of their sexual orientation, something that they themselves have no choice over. This is because of prejudices that are put out by the community as a whole. It is difficult enough growing up as part of a minority group such as the LGBT group, but add homelessness intoRead MoreThe Problem Of Homeless Youth1372 Words   |  6 PagesLGBT homeless people have been suffering for a substantial amount of time, and it seems as if not many people are aware of this issue. When people think about homeless people they usually do not think about their sexual orientation. But, little do people know that there are many homeless youths that are either lesbian, gay, bisexual, or transgender. Yes, many reasons play into why a youth could be without a roof over his or her head and the sad part of this issue is that one of many reasons. ParentsRead MoreYouth Among The Homeless Essay1118 Words   |  5 Pagesignore the issue, it will always be there. However, the youth population is on the rise among the homeless. While the exact number of youth among the homeless is hard to determine, given various information about homelessness available and the age ran ge that is considered youth, a 2012 survey from the Department of Education shows that 52,950 unaccompanied homeless youth were reported through school-based programs (Sparks 31). Homelessness among youth can be overcome or at least reduced, by reducing familyRead MoreLgbt, Lesbian, Bisexual, And Queer Identified ( Lgbtq ) Runaway And Homeless Youth1416 Words   |  6 Pagestransgender, and queer identified (LGBTQ) runaway and homeless youth are of the most vulnerable groups in this country. Homelessness, particularly among lesbian, gay, bisexual, and transgender, queer youth is an enduring example of a social problem in our society. The LGBTQ youth faces an increasing number of challenges. In disclosing their sexual orientation family conflict arises and plays a huge role in the issue of homelessness among the LGBTQ youth. They face forms of stigma and marginalization thatRead MoreShould Art Therapy Be Effective?1514 Words   |  7 Pagesthe six weeks is up, this group will be m onitored for 52 weeks to see if their criminal activity decreased and if so how much. The results from both groups will be compared to exact the hypothesis. 2) Ethics Informed Consent: a) To ensure my research is conducted in an ethical manner, I will let the participants know that I am a researcher trying to determine if being involved in an art therapy program will help people labeled as serious violent and chronic juvenile offenders, recidivate lessRead MoreThe Issue Of Transsexual Homelessness And Health1454 Words   |  6 Pagestowards transsexual individuals to the extent of rendering them homeless. The analysis in this paper is aligned to the issue of homeless among the transsexual persons by investigating the entire spectrum of the issue. In a general analysis the paper will highlight the extraordinary conditions that lead to transsexual individuals experiencing homelessness besides the same reasons that the other ‘normal’ individuals are rendered homeless- the inability to afford housing, addiction and mental health problemsRead MoreCultural Diversity : Critical Issues Amongst The Lgbt Community2538 Words   |  11 Pages Cultural Diversity: Critical Issues amongst the LGBT community Janice T Le University of Texas Amongst the many issues faced in the LGBT community, three critical concerns include oppression and discrimination, homelessness in youths and martial rights. Homosexuality continues to hold immense stigma in society due to the threat of conventional masculine ideology, negative beliefs rooted in cultural institutions, and religious fundamentalism, which do not condone homosexualityRead More The Rise in Youth Homelessness in Canada Essay1180 Words   |  5 PagesToday in Canada, a rise in youth homelessness is being observed across the country. Despite common assumptions, the issue of street youth is not isolated to Toronto or Montreal, but has become pervasive across the country. Although accurate statistics are impossible to come by, the disturbing reality is that both urban centers and rural communities nationwide, are struggling to provide their youth with adequate, affordable housing. Issues surrounding the supply and affordability of housing, combined

Readability of Financial Reports and IFRS

Question: Discuss about the Readability of Financial Reports and IFRS. Answer: Introduction: As stated in the conceptual framework under chapter 3 of the QC 12 of AASB, the financial statements of any organization shows the progress of the organization during the particular period in economic and financial terms. There are various users for the financial statement and the data must be presented in faithful and relevant way so that it can fulfil the purpose of the users. The accountant must take all the necessary steps to assure that the reports are free from error and prepared in a neutral way as well as complete in all aspects. The term faithful representation explains that the accountant has not prepared its report based on any influence of the users and prepared with the best knowledge of the accountant. As the financial report plays an important role in decision making aspect of all the users, the information must be accurate and free from any manipulation (Australian Accounting Standards Board (AASB) - Home, 2017). The accountants main objective while preparing the financial statements are to make the statements free from any influence and representing it in a faithful manner. Other objectives of the faithful representation are: Following the standard the preparer of the financial statement must prepare the reports through taking care of preventing it from error, influence, inaccuracy and unethical means. Further, he must follow the standards and guidance provided by the AASB (Baker Haslem, 2015). Undue influence the reports must not be prepared with the view of any person who is interested in the financial performance of the organization. For example, if any organization is planning to borrow finance, its better profitability will surely play an important role in getting the loan, therefore, the financial statement must not be manipulated to raise loan from the borrower (Burc?, Mate? Pu?ca?, 2015). The term neutrality to be maintained while preparing the financial statement is solely dependent on the view, characteristics, determination and will power of the accountant. It is a fact that, maintaining neutrality is not possible in all the cases like different accountant may uses the same aspect from different aspect. It will not be possible to match their aspect and outcome and the users are most likely to raise questions regarding the profits and losses which are tough to be answered by the accountants. . However, the accountant must take all the required consideration to prepare the statement that is reliable, neutral, faithful and presented with the best possible knowledge of the preparer. He must take care while making the important projections like estimation of depreciation, bad-debts, interest rate and profit. Generally, it will be a good practice to show the losses at the highest projected value and profits at the lowest projected value (Cheung, 2014). Historical cost approach record the assets at its original or actual cost at which the assets were acquired. Through the historical approach the assessor can make the difference in the cost of the asset from the assets other costs like replacement cost, fair value or market value. Historical cost is used to state the asset in its purchasing cost in addition to the cost expensed for preparing the asset for the intended use. Weaknesses of historical cost: Various weaknesses that are to be faced while valuing the asset on historical cost method are: Ignore the changes the primary objective for publication of financial reports is to show the current position of the company at the true value. However, the historical approach ignores the changes in the value of the asset due to impairment, depreciation and changes in the market value. Therefore, it does not reveal the true cost of the organization. Unrealistic profit reports prepared on this basis does not reveal the true position of the organization in respect to earnings and expenses. Under this, the earnings are measured on current value whereas the expenses are measured at historical value. Mix up the holding and operating profit the profit or loss arising from the inventory holding is confused with the operating profit or losses. However, the profit or loss arising from operation must be separated from the loss or profit arises from inventory holding. Although the historical approach have some obligations, it has its own advantages too, these are: Consistency under this method, the cost of the asset can be asset can be measured consistently base on the original cost recorded at the purchasing time. Easier and simple assessment of cost under this method is easy and simple as the cost can be accesses from the purchase voucher and transaction. Moreover, the assessor does not have to keep an eye over the continuous changes in the market value of the asset. Manipulation as the cost can be analysed very easily from the purchase voucher, the chances of manipulating the cost is approximately zero and the value can be measured more reliably (Mazhambe, 2014). Alternatives to historical cost approach: Current cost method under this method, the value of the asset are adjusted with the changes in the market value of the asset. Financial statements prepared on this basis takes into consideration the changes in the value of the asset and reveal the true value of the organization. Cost basis approach Under this, the earnings and expenses are accounted only after they are received or the payment made. This method is common for the small businesses and reporting for the income tax (Tan?Kantor, Abbott Jubb, 2017). Objectives of financial reporting: As per the conceptual framework of AASB, the main objective of the general purpose financial reporting is to offer reliable information to the users for decision making. It shows the performance and changes in financial positions of any organization over the particular period and assist the investors, lenders, creditors and potential investors to make their decisions. While preparing the statements, the accountant must not take into consideration the influence of any external as well as internal users and assure that on the financial statements, they do not have any kind of association. The financial statements are used by the following users for making decisions in various aspects. Present and potential investors the investors are the part of the organization and they have a right on the profits of the organization. They analyse the financial reports to assess the risk and return factor so that they can make decisions regarding their investment in the company Lenders lenders like financial institutions or banks or purchaser of debt securities expect return in form of interest on their lending. Thus, they use the financial statement to evaluate and project the future cash flows of the company and the risks involved with the cash flows (Barbier Burgess, 2017). Creditors based on the financial reports the creditors decide on the credit terms that may be offered to the entity. They also assess the credit worthiness and financial viability of the entity for granting the credit period. In addition to the above users, the financial reports are also used by the industrial competitors, governments, employees of the company and general public. They use the reports for comparing the entitys performance with the competitors, calculation of tax, accurateness and reliability of the financial statement (Kigozi et al., 2014). In few organizations, the activities like buying or selling are measured based on the historical value while others value their activities based o the current market value and hold the value till the sell or purchase of the asset. Thus the entity does not record the transaction immediately and records only after the transaction takes place. The main disadvantage for the historical cost arises when it is compared with the the fair value method. In few instances, it shows very clearly that the historical approach is not reliable and to reveal the value of the asset, any other method like fair value method is suitable. Generally this is required when the fair value method shows the cost in more reliable and relevant way (Ellul et al., 2014). Though there are various arguments regarding which method is suitable among the two, it is completely depend upon the circumstances and requirement. Under GAAP the historical approach is considered whereas practically, the valuation under cost or market value whichever is lower is adopted (Greenberg et al., 2013). Reference: Australian Accounting Standards Board (AASB) - Home. (2017). Aasb.gov.au. Retrieved 5 April 2017, from https://www.aasb.gov.au/ Baker, H. K., Haslem, J. A. (2015). Information needs of individual investors. Barbier, E. B., Burgess, J. C. (2017). Depletion of the global carbon budget: a user cost approach.Environment and Development Economics, 1-16. Burc?, V., Mate?, D., Pu?ca?, A. (2015). Standard-Setters versus Big4 Opinion, Concerning IASB Revision Project of the Conceptual Framework for Financial Reporting.Studia Universitatis Vasile Goldi?, Arad-Seria ?tiin?e Economice,25(2), 81-107. Cheung, E. W. Y. (2014). Readability of Financial Reports and IFRS Adoption in Australia. Ellul, A., Jotikasthira, P., Lundblad, C., Wang, Y. (2014). Is historical cost accounting a panacea.Market stress, incentive distortions and gains trading.(May 8, 2014). Greenberg, M. D., Helland, E., Clancy, N., Dertouzos, J. N. (2013).Fair Value Accounting, Historical Cost Accounting, and Systemic Risk. Rand Corporation. Kigozi, J., Jowett, S., Lewis, M., Barton, P., Coast, J. (2016). Estimating productivity costs using the friction cost approach in practice: a systematic review.The European Journal of Health Economics,17(1), 31-44. Mazhambe, Z. (2014). Review of International Accounting Standards Board (IASB) Proposed New Conceptual Framework: Discussion Paper (DP/2013/1).Journal of Modern Accounting and Auditing,10(8). Tan?Kantor, A., Abbott, M., Jubb, C. (2017). Accounting Choice and Theory in Crisis: The Case of the Victorian Desalination Plant.Australian Accounting Review.