Wednesday, August 26, 2020

Communication Organisations and Technologies Essay - 1

Correspondence Organizations and Technologies - Essay Example Both of these administration systems center around the necessities or inspirations of representatives, yet each has their own advantages and possible disservices. Human relations regularly manage the particular natural (states of being) of the association that will in general lift efficiency levels. The Illumination Studies, contemplates that included the right degree of brightening in the work environment, would in general show that profitability continued as before paying little heed to how lighting was expanded or diminished in the association (Miller, 2008). Further investigations indicated that within the sight of different components identified with the laborer, for example, pay motivators, explicit work hours appointed to every representative and even the social condition helped profitability when matched with ecological issues, for example, lighting (Miller). So as to best depict the human relations way to deal with overseeing individuals, it includes understanding that individuals need to be incorporated as a piece of a group domain and furthermore given the states of being that make the activity fulfilling and beneficial. giving better rewards to meeting corporate objectives or giving extra pay through the exhibition examination with the goal that workers acknowledge they are regarded and esteemed supporters of the association. Inspiring worker steadfastness and giving them customized motivations for meeting something other than work job obligations are factors that are displayed into the human relations approach. â€Å"The responsibility to which associations progressively need to react can be enough met distinctly by making an intrigue to the obligation of individual workers. The association relies upon their loyalty† (Vandekerckhove and Commers, 2004, p.226). What this implies for the executives is that all together for the business to be effective to every single distinctive partner, it must rely upon the individual activities and loyalties of representatives to reach

Saturday, August 22, 2020

What Ails India free essay sample

The word majority rule government represents people groups rule. This infers the individuals being referred to are fit for administering, or, at the end of the day, equipped for deciding in favor of the ideal individuals to run the show. Legitimate democratic requires a specific least degree of social mindfulness and awareness of other's expectations. In the event that most by far of a populace is ignorant and uneducated, social mindfulness is poor, and decisions have small significance. Likewise, if by far most of a populace is poor, social duty is low. At the point when an individual doesn't have the foggiest idea where his next feast is originating from or when, he can scarcely be required to comprehend or stress over his vote. Votes are accordingly modest in India. Anybody can get them. The correct cost could be as meager as a food parcel or a couple of straps (footwear) on political decision day. We will compose a custom exposition test on What Ails India or then again any comparable subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Truckloads of such things can be seen moving around towns and towns in India on political decision day. Popular government in India is hence a game that is about numbers; about getting a greater part vote in races. It isn't about HOW these votes are gotten. How does majority rules system obliterate a nation whenever presented rashly? Exercise 1: If a nation receives vote based system before it is prepared for it, its foundation will endure seriously. Exercise 2: If a nation embraces popular government before it is prepared for it, its general public will get intensely separated along each conceivable division (counting language, position and religion). Exercise 3: If a nation embraces majority rules system before it is prepared for it, its populace will become quickly and crazy. Exercise 4: If a nation follows popular government before it is prepared for it, its general public will be profoundly degenerate. Presentation †visit to a nation of Catch 22s Let us take you on a visit to a huge and fascinating nation. While visiting this nation, we are particularly keen on understanding the wellbeing framework winning there.

Tuesday, August 18, 2020

Know Money, Win Money! Chicago Auto Show (Part 2)

Know Money, Win Money! Chicago Auto Show (Part 2) Know Money, Win Money! Chicago Auto Show (Part 2) Know Money, Win Money! Chicago Auto Show (Part 2)You didn’t think the Know Money, Win Money road trip was over, did you? Well, it’s not exactly a road trip. More of a train ride over to the convention center where the auto show was taking place. But once we were there, we started revving our engines!And by revving our engines, we mean walking around and asking people questions about the financial side of cars and then giving them money if they answer those questions correctly. Now buckle up, and let’s put the pedal to the metal!Cars vary in price from expensive to ridiculously expensive. But how expensive was the most expensive car ever sold at auction? One million dollars? Two million dollars? Three million dollars? We’ll save you some time and just let you know that it was a measly 38 million dollars. If you just cut that expensive Starbucks latte out of your budget, you’d be able to afford this car in only 7,600,000 daysâ€"or just a little under 20,822 years. And if youâ €™re wondering No, it wasn’t some sort of magic flying car. It was a 1962 Ferrari 250 GTO, which, while really pretty, might not be your most affordable auto option.Our other question on this particular outing concerned miles. No, not the landmark jazz musician Miles Davis. The measurement of distance! Specifically, do you know how many miles the average American drives each year? It’s 13,500. That’s around half the distance it would take to drive around the Earth at the equator. Assuming you had a car that could also be a boat and drive over mountains. Or through mountains. Maybe the 1962 Ferrari 250 GTO can drive through mountains!We just checked, and not only can it not, but we now owe 38 million dollars. Whoops!Anyway, keep your tank full, because we’ll be bringing you another Know Money, Win Money before you know it!In the meantime, check out some of our other recent episodes:Episode 17: Winter Brewfest (Part 2)Episode 16: Chicago Auto ShowEpisode 15: Con Alt Delete (P art 2)Where would you like to see us go in future episodes? We want to hear from you! You can  email us, or you can find us on  Facebook  and  Twitter

Sunday, May 24, 2020

Factors That Make Up Obsessive Compulsive Disorder

Repetitive thoughts, desires, or impulses that are unwelcome and provide anxiety or distress are considered an obsession. While repetitive unwanted behaviors are a compulsion. Together these two words are contributing factors that make up Obsessive-Compulsive Disorder. The American Psychiatric Association constitutes â€Å"OCD as an anxiety disorder in which people have recurring, unwanted thoughts, ideas or sensations (obsessions) that make them feel driven to do something repetitively (compulsions)† (Dougherty, Wilhelm, Jenike, 2014, p. 432). In action the thought is â€Å"my mother might die, if I do not flip the light switch ten times† whereas the behavior is the actual flipping of the light switch up and down ten times to eliminate the†¦show more content†¦Likelihood TAF and Moral TAF generate a cohesive connection between thought and action (Thompson-Hollands, Farchione, Barlow, 2013, p. 408). In most cases OCD is treated through Cognitive-Behavioral Therapy, exposure and response prevention, and/or with the use of medications. Exposure is repeatedly exposing the subject to a trigger of obsession. If a person is afraid of getting sick, they would expose themselves by sitting in a hospital. Response prevention is asking the patient to refuse contributing to their compulsive behavior. The behavior they perform is to reduce rising anxiety levels, but while participating in ERP the patient will experience levels of anxiety while facing the fear. In the hospital situation, the patient would have to refuse leaving or excessive handwashing. Since OCD habits are usually created out of anxiety or distress the use of anti-anxiety medications are commonly used to suppress anxiety. Without the anxiety, the need for a compulsive behavior is not as strong. Cognitive treatment was formed to redirect misrepresented cognitions that might persist having not been considered or dealt with whi le under behavioral treatment (Whittal, Thordarson, McLean, 2004, p. 1560). Undergoing cognitive treatment is an alternative to ERP as anxiety levels are lower with less trigger provoking methods. To compare Cognitive Behavioral Therapy against Exposure-Response Prevention, WhittalShow MoreRelatedEssay on Obsessive Compulsive Disorder (OCD)875 Words   |  4 Pagesclean? This same person may check to make sure the kitchen knives are locked away 50 times a day to insure their child is not stabbed with one. This situation is very common in people who have severe Obsessive Compulsive Disorder. Obsessive-compulsive disorder is an anxiety disorder that triggers people to have unwanted fixations and to repeat certain activities again and again. Everyone has habits or certain ways of doing something with Obsessive Compulsive Disorder these habits severely interrupt theRead MoreObsessive Compulsive Disorder ( Ocd )1114 Words   |  5 PagesIntroduction Obsessive compulsive disorder is influenced by neurological factors with symptoms such as repeating steps, continuously washing their hands, and having a fear of objects like germs. Although there is no cure, there are treatments such as medication and therapy that can help lessen the patient’s anxiety and discomfort. What is obsessive compulsive disorder? Obsessive compulsive disorder also known as OCD, is an anxiety disorder. People who have this disorder have repetitive thoughtsRead MoreEssay about Obsessive Compulsive Disorder1388 Words   |  6 Pagesare locked, so he proceeds to get up and check if every door is locked. He does this three times until he is finally comfortable enough to go to sleep. What could possibly be wrong with this man? This man most like has a disability called Obsessive-Compulsive Disorder, or OCD. In the past, this man with OCD would have been considered extremely strange, but it is now known that OCD is somewhat common in today’s world. The conditions of Obsessive-Compulsive Disorder can be very uncomfortable and unsettlingRead MoreObsessive Compulsion Disorder1045 Words   |  4 PagesObsessive compulsion disorder (OCD) is an anxiety disorder described by irrational thoughts and fears (obsessions) that lead you to do repetitive tasks (compulsions) (Obsessive Compulsion Disorder, 2013). When a person has obsessive-compulsive disorder, they may realize that their obsessions arent accurate, and they may try to overlook them but that only increases their suffering and worry. Eventually, you feel driven to perform compulsive acts to ease your stressful feelings. Obsessive-compulsiveRead MoreObsessive Compulsive Disorder ( Ocd )1576 Words   |  7 Pagesare required to accomplish. Obsessive Compulsive Disorder or OCD is one of the most common psychological diseases that affect most adults. This disorder is often characterized by thoughts that are intrusive, leading to constant worry, anxiety, and obsession. The affect adult will exhibit behaviors that are repetitive, so that he or she can try to reduce the anxiety or obsession being felt. This paper is a comprehensive essay that focuses on Obsessive Compulsive Disorder in adults. The essay will addressRead MoreObsessive Compulsive Disorder ( Ocd ) Essay1501 Words   |  7 Pages Obsessive Compulsive Disorder: Who It Affects, Why It Affects Them, and What They Can Do to Be Cured Cheyenne Poynter Pensacola State College Abstract This paper explores Obsessive Compulsive Disorder (OCD) in depth. OCD will be defined extensively as well as how it begins, who it affects, the studies being done for it, and current cures for the unfortunate mental disorder. Biological, psychological, and environmental factors as well as genetic influences play a relatively large roleRead MorePsychological Disorders1154 Words   |  5 PagesPsychological Disorder July, 20, 2011 Psychological Disorder Paper Psychological disorders are stated to be abnormalities of the mind, known as mental disorders (Klasco, 2011). Abnormalities of the mind cause persistent behaviors that affect an individualà ¢Ã¢â€š ¬Ã¢â€ž ¢s daily function and life (Klasco, 2011). The different types of psychological disorders include mood disorders, personality disorders, anxiety disorders, and eating disorders (Klasco, 2011). The causes of these disorders are unknown, butRead MoreWhat Is Obsessive Compulsive Disorder? Essay1238 Words   |  5 PagesWhat is Obsessive Compulsive Disorder? Obsessive Compulsive Disorder is a mental health disorder in which a person gets entangled in a chain reaction of obsessions and compulsions. Obsessions are repeated thoughts, urges, or mental images that cause anxiety. (â€Å"Obsessive-compulsive disorder,† 2013) Compulsions are irresistible urges to behave in a certain way, especially against one s conscious wishes to combat the obsessions. Common obsessions are contamination, losing control, harm, and perfectionismRead MoreObsessive Compulsive Disorder1313 Words   |  5 Pagesmay have misspelled a word. You may feel that this is just a personal issue, but in reality, many people all over the world share the same thoughts and feelings. Obsessive-Compulsive Disorder, or more commonly called OCD, as defined by (Obsessive, 2010), is a type of mental illness that causes repeated unwanted thoughts. This common disorder can be found in nearly every region and culture around the world, so even though one dealing with it may feel alone, the person sitting right beside them couldRead MoreObsessive Compulsive Disorder ( Ocd )1266 Words   |  6 PagesObsessive Compulsive Disorder Obsessive compulsive disorder (OCD) is a disorder that causes someone to have unwanted and troubling thoughts and repetitive behaviors (Lack, 2012). People may self-diagnose themselves to be obsessive compulsive. But people with obsessive compulsive disorder need to spend at least 1 hour daily on obsessive thoughts and rituals (Ellyson, 2014). This disorder is broken into two parts. The first part is obsessions, thoughts or images, and the second part is compulsions

Wednesday, May 13, 2020

Depression and Body Image Essay - 1906 Words

Depression and Body Image American society places a tremendous emphasis on physical appearance. Many adolescent girls go to great lengths to achieve these unrealistic standards of thinness. Eating disorders have become a prevalent disease in Western society. Dissatisfaction with one’s physical appearance is viewed as a core feature of eating disorders. A negative body image is also a common feature associated with depression. There appears to be a link, although unclear, between depression and a poor body image. Adolescence is a tumultuous period in one’s life. Bodies of adolescents are dramatically changing, and these physical changes are associated with changes in body image. Body image pertains to how individuals view and assign†¦show more content†¦Current data indicates that the depressed girl experiences her body as less satisfactory, and she also views it as deficient along a number of other dimensions. The depressed girl experiences her body as less pretty, less interesting, sicker, weaker, clumsier, less useful, less familiar and more out of control (Rierdan, 1987). Depressed girls are particularly dissatisfied with their face, a primary basis of social judgments about attractiveness of females, and with weight, a major determinant of adolescent girls’ overall body image (Rierdan, 1987). It is possible that girls experiencing early onset depression have a body experience that is radically different from other adolescents. This could be attributable to biochemi cal dysfunction. This dysfunction could be reflected in symptoms such as fatigue, sleep disturbance, eating disturbance, and other bodily complaints. When body attractiveness becomes important in adolescence, the foundation may already be laid for these at risk adolescents to be less satisfied with their bodies and vulnerable to the lowered self-esteem associated with eating disorders (Reirdan, 1988). Very simply, adolescence is a critical time in emotional development. As their body changes, adolescents are faced with the complicated task of reorganizing their body image. For some teenagers, especially those with depression, this proves to be a difficult task.Show MoreRelatedWeight, Self Body Perceptions, Emotional Based Eating Behaviors And Depression Levels1697 Words   |  7 Pagesbe leading to higher levels of body consciousness and body related depression as well as unhealthy eating behaviours. The aim of this current study is to better understand the possible correlations be tween age, weight, self-body perceptions, emotional based eating behaviours and depression levels. In the current study it can be hypothesised that there will be a strong correlation between all these variables e.g. age, BMI, body image, eating behaviours and depression and that therefore we can try toRead MoreSignificant Relationship Between Body Image Satisfaction And Body Image Coping Strategies805 Words   |  4 PagesThe main purpose of this study was finding a Significant Relationship between Body Image satisfaction and Body Image Coping Strategies whit psychological symptomatology in Invasive and Minimally Invasive cosmetic Clients. The results showed that Interaction of Appearance and Social Function and high appearance dissatisfaction strong predictors of higher levels of anxiety, depression and interpersonal sensitivity. Avoidance is significantly predictors of higher levels of interpersonal sensitivityRead MoreMedia s Influence On Female Body Image967 Words   |  4 Pagesourselves in parts of those images we see. Media believes women should look like Victoria Secret models: tall, lean, and tanned women, but lately there has been issue from women all over the world who are tired of having to be set at impossible types of female figures. Revolving around a certain type of body figure is horrible because bodies come in different shapes and sizes. The media has influenced the female body perception by showing that women need to have a â€Å"perfect body† to pass in society. Read MoreTeen s Body Image And Eating Disorders996 Words   |  4 PagesTeen Girls’ Body Image and Eating Disorders In today’s society, many adolescent girls are dissatisfied with their body image due to comparing themselves to the media’s unrealistic ideal thin body. Since they grow up in a world filled with mass media such as television, films, magazines, movies, music, newspaper and the Internet, it is very easy to come across this ideal body image (Morris Katzman, 2003). As teen girls associate with this ideal thinness they tend to be dissatisfied with theirRead MoreWomen s Lack Of Body Image1369 Words   |  6 Pagesâ€Å"perfect body† they must have and if they don’t achieve it, they will be nothing. However, this is not the case. Every women body is beautiful. But as more and more women begin to down-grade their body, they develop low self-esteem, depression, and hate for themselves. Body image has power however, women have a greater power within them to not allow body image to take control of them. Throughout this paper, we will discuss about women having d ifficulties falling in love with their body, how mediaRead MoreThe Struggles of Self Esteem662 Words   |  3 Pagesdissatisfaction with one’s body image and self esteem. Body image distortion is known to be affecting adults and adolescents worldwide. The pursuit for perfection often results in the sense of failure which regularly leads to acts of self harm. These acts can be as common as unhealthy dieting as well as excessive exercising which can build up into life threatening eating disorders. Anorexia nervosa, bulimia, and depression are commonly associated with negative body image. Women with eating disordersRead MoreSocial Media and its Effect on Eating Disorders793 Words   |  3 Pagesit comes with a problematic cost, mental disorders on the rise. Eating disorders, depression, bipolar disorder, and other mental disorders are rapidly becoming more and more common in hospitals all across the nation, and social media is fueling the fire. There are solutions, though, ones that can and will work. New solutions are being created, ideas such as better limits in social networking, a more healthy body image on billboards, and being more careful on what message companies are sending out toRead MoreNegative Body Image Essay945 Words   |  4 PagesBody Image: Refers to the feelings people have about the way their bodies look. These feelings extend to how people believe others see them. Body image is commonly focused on the basic exterior physical appearance of people’s physique, facial features, body shape, hair color/texture, and skin color. People can have a positive body image or a negative one. People who have a negative body image often experience mental and physical health issues, and long-lasting negative self-perception can leadRead MoreLiterature Review : Body Image1173 Words   |  5 PagesLiterature Review: Body Image â€Å"Act 2: Extending Theory on Social Media and Body Concerns† shows the pattern and connection between social media and body image. People that are already affected by vulnerable factors, such as low self-esteem, depression, perfectionism and the thought that appearance is essential to self-worth, seek the gratifications that come from using social media. For example, if someone is feeling unattractive, but a picture they posted online is getting liked and commented onRead MoreThe Effects of Media on Adolescent Girls Essay1029 Words   |  5 Pagesvery prominent fault that the significance of media has is its visual depiction of women. There is an abundance of media portraying women to have ideal bodies, and this undoubtedly has a negative effect on adolescent girls. Two of the many effects of media on females are depression and self esteem issues, as well as eating disorders. Unfortunately, body dissatisfaction caused by media is becoming more and more common. In today’s society, media is a part of everyone’s lives, whether people want it to

Wednesday, May 6, 2020

The Growth of Seven-Eleven Free Essays

EXECUTIVE SUMMARY Seven-Eleven had realized unique growth in the business sector as there was utilization of supply chain strategy of Seven-Eleven and certain performance drivers upon the balance nature business responsiveness and the awareness of certain risks involved. For Seven-Eleven to be successful, ECR approach will be realized that are effective for store assortments; chain replenishments and efficient promotion as well as product introduction. Seven-Eleven have found better ways of developing their CDC as well as DSD that is through information knowledge expertise and the augmentation of their business functions to deliver frequent product services of varied items and the engagement assurance given to the customers. We will write a custom essay sample on The Growth of Seven-Eleven or any similar topic only for you Order Now The advantage of successful chain is within the improved economies of scale as Seven-Eleven effectively tripling buying power and gaining access to new products as the US and Japanese stores teamed to lower costs on certain premium wines for instance. The DSD can be appropriate when there is ample and fair amount of logistics determining the ideal physical distribution of goods at Seven-Eleven as there can be affected by the store’s distribution center as well as facility location decisions. The distribution systems of Seven-Eleven were re-engineered and the Combined Distribution Centers have been introduced by the company to better manage the flow of products into the stores. There has been useful advantage of Seven-Eleven upon CDC and DSD as the centers allow smoothing of distribution operation to the stores and the provision of better quality and better information on supply and deliveries is available and there was control of the supply chain as achieved. The presence of technology like the adaptation of the POS system can possibly move ahead and do aid the store employment and management situation by freeing up staff time. How to cite The Growth of Seven-Eleven, Essay examples

Tuesday, May 5, 2020

Adoption of IFRS-Free-Samples for Students-Myassignmnthelp.com

Questions: 1.Critically evaluate whether a shock to financial reporting, the 2005 adoption of International Financial Reporting Standards (IFRS) has a differential impact on the debt and equity markets. 2.The key qualitative characteristics in the Conceptual Framework are relevance and faithful representation. Preparers of financial statements may face a dilemma in satisfying both criteria at once. Critically evaluate on situations where there might be a conflict. Answers: Introduction It is often criticized that the implementation of IFRS in 2005 has focused too much on providing financial information related to equity investment decision that areas pertaining to Stewardship and debt contracting. The first part of the report aims to critically evaluate whether this adoption to the new standards is having any differential implications on the debt and equity markets. The second part of the report has been able to identify the key qualitative characteristics associated to the conceptual framework with regards to faithful representation. The main criticism related to the qualitative characteristic is seen in terms of preparers of the financial statements who may often face the confusion of satisfying both criteria at once. To present a critical evaluation of the facts the learning objectives are relied on macroeconomic data along with a pre-post design centred in 2005 (Agyei-Mensah 2014). 1.Rational for Financial Reporting Standards (IFRS) having a differential impact on the debt and equity markets The primary objective of FASB and IASB is designed to provide information about entities reporting which is beneficial to both existing and potential investors in making decisions pertaining to resources. Based on the previous empirical investigations shows limited research conducted for evaluating relative impact of financial reporting on equity versus the debt markets. However, among the few evidences included in Macroeconomic Evidence from Mandatory IFRS Adoption in SSRN Electronic Journal and other such research, the use of macroeconomic level investment for equity and debt is seen to provide a common platform to know about the impact of IFRS acceptance on investment decision and equity (Santos, Fvero and Distadio 2016). The differential effects of IFRS is able to know about that option process of debt and equity investment as per countrys governance before IFRS implementation. The discourse from the research is able to signify that on using of difference design, general trading has increased with foreign investment than by use of non-adopting countries as controls. There is existence of a strong correlation between adoption of IFRS and foreign investment (combination of both equity and debt investment) in a country (Ewert and Wagenhofer 2016). However, several results of the research have found that the implementation of IFRS is not robust to alternative deflator as these are excluding U.S. as a potential investor. In contrast to this the debt results are more robust to inclusion/ exclusion of countries. So, it may be stated that IFRS is having a significantly greater implication on the debt market in compared to the equity market. This notion is constant with investors placing more reliance towards financial statement evidence than equity investors (Dvo?k and Vaek 2015). There are similar studies conducted to know about governance on debt investment and foreign equity around the adoption of IFRS. Differential impact effects in terms of governance on equity investment and foreign equity with IFRS adoption has a limiting effect to countries having high governance quality before the adaptation. This increases the foreign equity investment which are associated with increases in quality of governance surrounding the adoption. The overall impact of the IFRS adoption suggests that the increase in equity investment are dependent with high living of pre-adoption governance however, the debt investment have not shown this relevance to the limit of governance prior to that adoption (Eng, Sun and Vichitsarawong 2014). Several types of earlier research studies have been able to state that this shock in the financial reporting via the intimidation of IFRS greater debt market influence than equity markets. Henceforth, the debt markets are having a greater impact on characteristic nature of financial reporting rather than equity markets. Based on the findings of these research IFRS adoption is considered to be having a greater impact on debt financing rather than equity financing decisions. These insights provide important understandings on the regulators and the standard setters for differential influence of financial reporting on debt versus equity markets (Zakari 2014). Despite of most of emphasis on providing financial information for equity investment decisions few prior work is able to suggest that IFRS earnings are much more effective for individual companies and debt contracting to derive debt market benefits. These research studies further suggest that voluntary IFRS adopters has to bear lower rate on private loans for obtaining a favourable loan term, thereby attracting more number of foreign lenders. In addition to this, these companies are more likely for issuing public bonds after mandatory IFRS adoption process. Several other research studies have suggested that IFRS adoption is related to increasing credit sensitivity ratings in terms of accounting default factors (Gao and Sidhu 2016). 2.Critical evaluation of conflict between relevance and faithful representation The concept of relevance is identified as one of the two fundamental decisions for specific characteristics of implying useful accounting information. The use of relevant information can make a difference in a decision-making process and helps the users to make predictions about the outcomes of future, present and past events. It needs to be further understood that the use of relevant information can be both predictive and confirmatory. The faithful representation on the other hand is among one of the two fundamental decisions which is useful in terms of accounting information for defining a specific characteristic. The information represented with this criterion is intended to represent the dependability aspect of the reporting events. The faithful representation of report is depicted in terms of neutrality, error free and completeness of the financial information (Ali, Akbar and Ormrod 2016). However, satisfying both the criteria at once can be a major challenge while financial reporting. In situations where repayments and loyalty scheme accruals are estimated, the accruals for sales and loyalty scheme redemption is often estimated based on historical returns. This is recorded so as to allocate them in the same financial year at the time of noting down original revenue. The provisions are reviewed on regular basis and updated for reflecting managements-based estimates on actual returns and redemptions which can vary accordingly (Sutton, Cordery and van Zijl 2015). The organizations include an expanded discussion for providing information on refunds and loyalty schemes for the preparation of financial statements as per appropriate options and estimates. However, there may be different results for these estimates from the actual results due to significant risk factor associated to material adjustment to the carrying amount of liabilities and assets (Mala and Chand 2014). To undertake an effective representation of financial information the compliance between both the frameworks are necessary. However, when they are in conflict IAS 1 almost equates the fair presentation of the standards to ensure only true and fair values of financial information is provided. However, under extreme conditions management may reach to a decision which may show that certain provisions of standards may be misleading with the objectives of IASB framework. Under these situations, the management may decide to depart from provisional standards which is also known as true and fair override (Poudel, Hellmann and Perera 2014). Henceforth, the fair presentation is not only seen with compliance to the standards, but as standards which are detailed in every circumstance for achieving fair presentation. Henceforth, it needs to be understood that to interpret the situation of problem by deciding on choosing fair presentation over relevance. The choice of true and fair presentation ov er reliability is dependent on desired behaviour considered with the opportune and relevancy of the ethical or moral objectives (Madah Marzuki and Abdul Wahab 2016). Reliability should not be confused with conformity however, based on true and fair override standards and it can be said that relevant information is more important than fair representation. These depictions are based on discussions associated to the inclusion of implicit and explicit hypothesis for the new accounting model prepared as per Conceptual Framework of the International Financial Reporting Standards (IFRS) (OBrien et al. 2014). Several types of modern conceptual framework researchers have opined that economic phenomena allow the existing and potential investors to take economic decisions based on purchase, sale or retention of stock. In addition to this, the previous studies have extended the needs of other stakeholders. This approach of amalgamating partnership into accounting standardization have led to open debate on concerns for selecting standard and decision or behaviour. However, as per the evidences of these studies, the accountants need to focus more on the effect s of distribution of income, wealth and power for relying on relevancy versus true and fair presentation (Perera and Chand 2015). Conclusion The conclusions drawn from the discourse of critical evaluation whether the IFRS adoption to the new standards is having any differential implications on the debt and equity markets have shown that there has been a strong correlation between adoption of IFRS and foreign investment (combination of both equity and debt investment) in a country and IFRS is having a significantly more influence on debt markets than equity markets. This notion is dependable with investors placing more reliance towards financial statement information rather than equity investors. In addition to the discussion on differential impact is also seen with debt markets having a greater impact on characteristic nature of financial reporting rather than equity markets. As per the latter part of the discussions the preparers of financial statements may face the dilemma of including both relevance and faithful representation where refunds and loyalty scheme accruals are estimated. In addition to this, accruals for sa les and loyalty scheme redemption is often estimated based on historical returns. However, organizations may introduce an expanded discussion for providing information on refunds and loyalty schemes for the preparation of financial statements as per appropriate options and estimates. These may produce different results for these estimates from the actual results due to risk factor associated to material adjustment pertaining to carrying amount of liabilities and assets. References Agyei-Mensah, B. K. (2014) Adoption of International Financial Reporting Standards (IFRS) in Ghana and the Quality of Financial Statement Disclosures, International Journal of Accounting and Financial Reporting, 3(2), p. 269. doi: 10.5296/ijafr.v3i2.4489. Ali, A., Akbar, S. and Ormrod, P. (2016) Impact of international financial reporting standards on the profit and equity of AIM listed companies in the UK, Accounting Forum, 40(1), pp. 4562. doi: 10.1016/j.accfor.2015.12.001. Dvo?k, M. and Vaek, L. (2015) Are IFRS Really Global Standards of Financial Reporting? Analysis of Worldwide Jurisdiction Profiles, Procedia Economics and Finance, 25, pp. 156165. doi: 10.1016/S2212-5671(15)00724-8. Eng, L. L., Sun, L. and Vichitsarawong, T. (2014) Are international financial reporting standards-based and U.S. GAAP-Based accounting amounts comparable? evidence from U.S. ADRs, Journal of Accounting, Auditing and Finance, 29(2), pp. 163187. doi: 10.1177/0148558X14521212. Ewert, R. and Wagenhofer, A. (2016) Why More Forward-Looking Accounting Standards Can Reduce Financial Reporting Quality, European Accounting Review, 25(3), pp. 487513. doi: 10.1080/09638180.2015.1043927. Gao, R. and Sidhu, B. K. (2016) Convergence of accounting standards and financial reporting externality: Evidence from mandatory IFRS adoption, Accounting and Finance. doi: 10.1111/acfi.12236. Madah Marzuki, M. and Abdul Wahab, E. A. (2016) Institutional factors and conditional conservatism in Malaysia: Does international financial reporting standards convergence matter?, Journal of Contemporary Accounting and Economics, 12(3), pp. 191209. doi: 10.1016/j.jcae.2016.09.004. Mala, R. and Chand, P. (2014) Impacts of additional guidance provided on international financial reporting standards on the judgments of accountants, International Journal of Accounting, 49(2), pp. 263288. doi: 10.1016/j.intacc.2014.04.008. OBrien, B. C., Harris, I. B., Beckman, T. J., Reed, D. A. and Cook, D. A. (2014) Standards for Reporting Qualitative Research, Academic Medicine, 89(9), pp. 12451251. doi: 10.1097/ACM.0000000000000388. Perera, D. and Chand, P. (2015) Issues in the adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMES), Advances in Accounting, 31(1), pp. 165178. doi: 10.1016/j.adiac.2015.03.012. Poudel, G., Hellmann, A. and Perera, H. (2014) The adoption of International Financial Reporting Standards in a non-colonized developing country: The case of Nepal, Advances in Accounting, 30(1), pp. 209216. doi: 10.1016/j.adiac.2014.03.004. dos Santos, M. A., Fvero, L. P. L. and Distadio, L. F. (2016) Adoption of the International Financial Reporting Standards (IFRS) on companies financing structure in emerging economies, Finance Research Letters, 16, pp. 179189. doi: 10.1016/j.frl.2015.11.002. Sutton, D. B., Cordery, C. J. and van Zijl, T. (2015) The Purpose of Financial Reporting: The Case for Coherence in the Conceptual Framework and Standards, Abacus, 51(1), pp. 116141. doi: 10.1111/abac.12042. Zakari, M. A. (2014) Challenges of International Financial Reporting Standards ( IFRS ) Adoption in Libya, International Journal of Accounting and Financial Reporting, 4(2), pp. 390412.