Freuds Personality Theory Essays - Freudian Psychology,

Freud's Personality Theory The advancement of sexual orientation jobs in deifferent types of feminsm gives us a noteworthy review of Freud's character hypothesis. It is generally simple, in any case, to end up torn between kindly obliging Freud's perspective on character as a unique arrangement of mental vitality is a complex, yet keen way to deal with the improvement of character. The idea of the id, sense of self, and superego, and the psychosexual stages that these three structures center around during a course of one's turn of events, give a plenty of motivations to put stock in the presence of a basic period in sexual orientation improvement. Freud's hypothesis recommends that the manner by which the id, conscience, and superego develop and the manner by which they multiply in the initial six years of a kid's life will impact the youngster's enthusiastic connection to her/his parent of a similar sex and, as result, the kid's sexual orientation ID. It isn't Freud's conviction about the id, sense of self, a nd superego that raises our eyebrow, but instead his inflexible sex-based speculation of sexual orientation improvement. In any case, Freud's speculation appears to think little of the effect of hereditary qualities and more extensive meaningful gestures, and to overestimate youngsters' psychological capacities during the developing stage and the effect of the kid parent relationship on kids' sex advancement.

Development Of An Irrigation System In Thailand Environmental Sciences Essay

Resource husbandmans in semi waterless pieces of Northeastern Thailand face numerous perils. Anything from individual unwellness to nasty conditions can coordinate the husbandmans into obligation. This endeavor will gauge the H2O requests for cultivating in Nong Din Dam and Charoen Chai, and build up a fit program for a water system framework to run into those requests, in this way empowering the husbandmans to expand their gather yields. A water system framework could build collect yields, chop down the danger of reap disappointment, and perchance let for the extra of a second harvest every twelvemonth. The overabundance pay created by water system to their harvests would help the husbandmans ascend above means agribusiness by providing financial stableness. Our crew will examine the conditions in the unassuming communities, including field conditions and gathers to gauge the situation and discover which water system framework best suits the requests of the townspeople. We will othe r than gracefully suggestions for a program for sensibly controlling H2O from the framework, each piece great as keeping it, both to be regulated by an association turn in glove run by the husbandmans. Nong Din Dam and Charoen Chai are situated in Ubon Ratchathani state, inside the sub-locale of Nam Khun in Northeastern Thailand. They are 98 kilometers from Ubon City and 600 km nor'- east of Bangkok. Somewhat the greater part their populaces are Catholic, while the rest of Buddhists. Since Catholics are viewed as outsiders in Thailand, a Catholic mass is profoundly exceptional in Thailand. There is by and by a congregation in the humble communities, which supports the Nong Din Dam and Charoen Chai Rural Development Program, which endeavors to help the locals in arranged manners. Ubon Ratchathani is both Thailand ‘s easternmost state and the Northeast ‘s most populated state, with a populace rising above 1.5 million ( Cummings 554 ) . It covers 15 thousand square kilometers and has an extraordinary exchange of cultivable land. In spite of the fact that Ubon is situated on the Khorat Plateau, which is inclined to most extreme rhythms of waterlessness and implosion treatment, doing conditions like the â€Å" African Savannah † ( Fukui 19 ) , it is as yet an of import start of supplement for the individuals of the Northeast. The part ‘s significance as a significant supplier of supplement does non protect them for the inclinations of the national monetary framework. The ongoing downswing of the Thai financial framework has influenced the husbandmans despite the fact that they are situated in an inaccessible bit of the state. The debasement of the Baht has made it logically difficult for husbandmans to turn a net gain. This is simply one of the numerous employments the husbandmans of Nong Dim Dam and Charoen Chai face regular. The husbandmans are covering with a wide variety of different occupations including: conflicting precipitation during the turning season, hapless soil that needs H2O and wholesome keeping capablenesss because of its straw colored forming, low H2O plain cluster, and reducing salary because of most extreme globules in the money related estimation of rice ( Lutzky 21 ) . As there is lacking precipitation during the dry season, from November to April, they are by and by constrained to turning during the blustery season that reaches out from May to October. They develop gluey rice for individual ingestion, and sell manioc, maize and jute to pick up cash for necessities they can non deliver themselves. This example wins the locals a mean 10,000 Baht for every twelvemonth, or $ 253 a twelvemonth. There are a figure of various water system frameworks. The assurance of which framework to use will rely upon a figure of elements including: the requests of the husbandmans, harvests developed, field size, limit, H2O requests for explicit harvests, the handiness of H2O, the territory environing Nong Din Dam and Charoen Chai, and the spending plan and association of the residents. The paper will quantify these variables and the impacts they will hang on both the attainability and inventive action of the picked water system framework. To bring through our endeavor, our gathering will preeminent spot a start of H2O for the water system framework. No water system framework can be solid with out an equivalent start of H2O. We are non prone to happen available land H2O, for example, lakes streams or pools, because of the geographic area of the humble community. Moreover, the unassuming communities ‘ areas on a tableland well lessening the opportunity of large natural structures of H2O obviously occurring inside a reasonable propinquity of the modest communities. Substitute strategies to move up H2O may require to be conceived to gracefully H2O to the water system framework. Our gathering will other than measure the H2O requests for each kind of collect to discover H2O requests for each field. With GIS work, we will construct an intricate guide of field areas, lift and H2O request. Potentially using H2O deficiency arranging, our gathering will rethink the basic volume of H2O required to do the framework cost viable, and discover the possibility of a water system framework. On the off chance that we decide a water system framework is executable for the humble communities of Nong Din Dam and Charoen Chai, our gathering will do proposals for a water system framework and build up a framework for care and H2O dissemination. It is our expectation that, once this water system framework is actualized, it will be a significant measure for the residents in their interest to go past means horticulture. Table of Contentss Official Summary I 1 Introduction 1 2 Background 3 2.1 The Ubon Villages 4 2.1.1 Nong Din Dam and Charoen Chai 4 2.1.2 Subsistence Farming 5 2.1.3 Catholicity in Thailand 5 2.2 Ubon Ratchathani 6 2.3 Agricultural Economy of Thailand 8 2.4 Agribusiness in Ubon Ratchathani 9 2.5 Irrigation 11 2.5.1 Types of Irrigation Systems 11 2.5.1.1 Sprinkler Irrigation 11 2.5.1.2 Drip Irrigation 12 2.5.1.3 Gravity Irrigation 13 2.5.2 Water Deficit Irrigation 14 2.5.3 Water Sources 14 2.5.4 Cost 15 2.5.5 Factors Affecting the Choice of an Irrigation System 15 2.5.6 Planing for Farmer Control and Maintenance 17 2.6 Concerted Principles 19 3 Methodology 21 3.1 Identify Water Requirements 22 3.2 Identify Water Sources 23 3.3 Develop a Plan for an Irrigation System 23 3.3.1 Assess Terrain Impact 24 3.4 Develop a Cooperative Water Management Plan 24 4 Bibliography 26 Informative supplement A. Explained Bibliography 29 Informative supplement B. Customary Northeastern Thai Villages 34 Informative supplement C. Agreeable Agencies in Thailand 35 Cooperatives Promotion Department 35 Agreeable Audit Department 35 Bank for Agriculture and Agricultural Cooperatives 36 Agreeable League of Thailand 37 Informative supplement D. Cooperatives in Thailand 38 Informative supplement E. Monetary Issues of Cooperatives 39 Rundown of Figures Figure 1. Guide of Thailand ( Central Intelligence Agency ) 7 Figure 2. Guide of Ubon Ratchathani Province ( MSN Learning and A ; Research ) 8 Figure 3. Sprinkler Irrigation System ( CA Dept. of Water Resources ) 12 Figure 4. Trickle Irrigation System ( USDA ) 13 Figure 5. Gravity Irrigation ( San Joaquin Geological Society ) 14IntroductionDespite the ongoing removal known to mankind ‘s monetary framework towards industrialisation, agribusiness stays a financial essential in numerous states. Ranchers comprise a significant per centum of the number of inhabitants in many creating states, and of these, many are resource husbandmans, turning just bounty to take care of themselves and their family units, with little or no abundance. The risks of cultivating at this degree are quickly clear. Give a hapless development season, husbandmans may happen themselves unfit feed their families without purchasing supplement they can non manage, in this manner going into obligation. They work at the means degree as a result of scarceness of cultivable land, hapless earth quality, or lacking course to H2O and manures. Among the states in Southeast Asia, Thailand has truly encountered an empowering developing rate in rural finished result, expanding around 2 % per twelvemonth during the 1950s, 5.4 % per twelvemonth from 1958 to 1973, and 3.9 % per twelvemonth from 1973 to 1984 ( Heenan 199 ) . This developing was for the most part because of the expansion in the entirety of cultivable land, which expanded from 10 million bequests in 1850 to around 150 million domains during the 1980s ( Phongpaichit 3 ) . Regardless of this developing in national homestead finished result and rural land, most ranches in the nor'- east got hardly any advantages, due to a great extent to hapless earth quality and whimsical precipitation. The modest communities of Nong Din Dam and Charoen Chai, situated in Ubon Ratchathani state, roughly 98 kilometers from Ubon City in Northeast Thailand, depend on resource horticulture. The mean pay in the humble communities is a negligible 10,000 tical ( about U.S. $ 253 ) per twelvemonth. The â€Å" Nong Din Dam and Charoen Chai Rural Development Program, † set up by the Mother of Peace Parish, has endeavored to enlarge the residents ‘ salary by learning the grown-up females heating, run uping, handcraft, embroidery, and through a â€Å" investment funds preparation undertaking, † leting townspeople to pick up inclusion on their retirement funds, by helping the locals to raise cattles. Despite the fact that these endeavors are good natured, they do non go to the significant occupations of hapless soil quality and erratic precipitation, which are keeping up the reap yields at a means degree. Without a reliable start of H2O, there is no way that the husbandmans can advance to gainful horticulture position. The inadequacy of collaboration and trust these days in the modest communities, each piece great as their constrained financial assets, has previously kept a water system framework from being created. This endeavor will quantify the H2O requests for cultivating in Nong Din Dam and Charoen Chai, and build up a fit program for a water system framework to run into those requests, thusly empowering the husbandmans to expand their gather yields. We will other than gracefully proposals for a program for sensibly directing H2O from th

The Challenge of Seeking a Career with an International Component Assignment

The Challenge of Seeking a Career with an International Component - Assignment Example This, consequently, makes difficulties in dealing with the two and individuals looking for a vocation with a global part yet should likewise be overseen as their social foundation are obliged to discover a method of adjusting the two. Learning collaboration is the most crucial approach to work in such a unique circumstance. Cooperation empowers individuals with various foundations, abilities, and aptitude to meet up and work cooperatively to accomplish the set finishes. In light of this, one ought to figure out how to function with others by making a demeanor that makes them simple to relate and work with. It is basic to comprehend that individuals will have an alternate sentiment and in a group, strife is intended to emerge on specific issues where individuals don't concede to something and the best activity is to figure out how to settle on issues that may cause contradictions. Figuring out how to live with individuals in spite of contrasts that may emerge empowers one to be in a requesting domain like the worldwide working environment as it disposes of odds of debates, which may hamper joint effort. In the worldwide work environment, organizations are presently giving a domain of permitting individuals to be their own people in spite of being required to keep up the global setting. This implies the organizations will give a situation that permits to cooperation and collaboration where individuals will gain from one another and comprehend each other (Martin 28). The organizations likewise connect with representatives in steady preparing and one ought to guarantee that they are satisfactorily prepared to vanquish all the difficulties that they may experience while at work. Preparing will empower one to know about how they will manage individuals from various foundations and gives them a typical method to guarantee that they follow the rules of universal work laws. So as to deal with a vocation with global segment yet should be overseen as one's social foundation, it is important to guarantee that one is knowledgeable in the company’s values.â Â

What You Need to Know About Out of State Tuition

When your student begins exploring college options, the cost is often a big factor, so understanding the difference between in-state and out of state tuition is essential.Often, out of state students pay more to attend a school than their in-state counterparts. However, this doesnt mean there arent affordable out of state colleges out there, including some that can beat tuition prices at other schools where your student qualifies as in-state.What is Out of State Tuition?To put it simply, out of state tuition is the rate students pay when going to a school somewhere other than their official state of residency. Typically, students face significantly higher tuition rates if they opt to go to a school out of state.What Makes You a Resident of a State?Residency in a state is determined by a few factors, and the requirements can vary from one state to the next. However, they usually require a person to live in the state for at least 12 months. Additionally, your student has to have the in tention to remain in that state for the foreseeable future.Its the second point that usually disqualifies college students from getting in-state rates after their first year of school, even if they dont live on campus. Since many students dont plan on staying in the same state where they went to school, they arent eligible for official residency.How Do You Prove Residency?Normally, your student would need to provide a few documents to show they are a resident as well. This may include an in-state government ID, like a drivers license, proof they have a local bank account, employment records from within the state, or other items depending on the state.Do the Residency Rules Apply to Everyone?While it varies by state, some students may be exempt from residency rules. One prime example is military dependents. Since the military dictates where their family lives, many states allow local military dependent students to pay in-state tuition instead of out of state rates. This enables them to stay close to their family without paying a penalty.Additionally, there are regional programs that allow students to avoid out of state tuition if they are from academic common markets and meet other criteria, like choosing an approved major. Groups of colleges create reciprocity agreements or tuition exchange programs that allow students from a set collection of states to rates that are lower than traditional out of state tuition prices.Here are four regional programs:New England Regional Student ProgramMidwest Student Exchange ProgramSouthern Regional Education Board Academic Common MarketWestern Undergraduate ExchangeAdditionally, there may be waivers available for some students. For instance, some colleges allow the children of alumni to pay in-state rates, regardless of residency. Similarly, individuals with a high level of academic or athletic achievement may be offered lower tuition costs.How Much is Out of State Tuition?On average, out of state tuition at public four-year colleges is $23,890 per year. Compare that to the $9,410 for in-state students at public colleges, and the difference between the rates is clear.It is important to note that the cost of out of state tuition varies from one school to the next.For example, Washington State University has an in-state tuition rate of $10,268 per year. For out of state students, yearly tuition is $24,504. At the University of Michigan Ann Arbor, residents pay $15,262 annually while non-residents see tuition costs of a shocking $49,350 per year.However, those are just two examples of out of state tuition rates. There are plenty of schools that qualify as affordable out of state colleges.Are There Cheap Out of State Colleges?Yes, there are affordable out of state colleges.For instance, Minot State University charges all students the same in-state rate. This means that out of state tuition comes in at $7,064, which is the same price residents pay. At Mississippi Valley State University, your student would pay $5,936 annually, even if they arent a resident.Here is a list of some of the cheapest out of state tuition colleges in the country:Mississippi Valley State University Itta Bena, MississippiMinot State University Minot, North DakotaOklahoma Panhandle State University Goodwell, OklahomaSouthwest Minnesota State University Marshall, MinnesotaAlcorn State University Lorman, MississippiDickinson State University Dickinson, North DakotaWest Texas AM University Canyon, TexasBemidji State University Bemidji, MinnesotaYou can find out more about affordable colleges, including colleges with low out of state tuition, here: The Most Affordable Colleges with the Best Financial AidCan You Find Scholarships for Out of State Students?There are tons of awards that function as out of state scholarships for students. Many general scholarships can be used at numerous qualifying schools, including colleges outside of your students state of residency.Unless a scholarship is institution-specif ic, your student can use it to lower their total out of pocket cost for going to a particular college.If you want to learn more about how your child can avoid student loan debt by winning out of state scholarships, attend our free webinar. Check when the next training session is available. Some schools offer out of state students merit-based financial aid packages that offset the out of state tuition rates too. However, your student would need to be considered high-achieving in the eyes of the college to qualify, and what it takes to be eligible may vary from one school to another.Mississippi State has some of the best merit scholarships for out of state students around. Your student would need a GPA of at least 3.0 or 3.5 (depending on the award amount tier), along with a qualifying ACT or SAT score, with the minimums being 22 and 1100 respectively. But students with a GPA of 3.0 and an ACT score of 30 to 32 or SAT score of 1360 to 1440 can potentially get awards that lower their t uition below the standard in-state rate.Kennesaw State University in Georgia and the University of Alabama also have merit programs that can reduce the out of state tuition rate to or below the in-state price.Many National Universities like Harvard, Princeton, Columbia, MIT, and Yale also have very generous financial aid programs, including some of the best merit scholarships for out of state students. In fact, many of them ensure (and several other schools) make sure that students can attend without needing student loans at all.If you want to see which schools eliminate the need for student loans, start with this article: Colleges That Meet 100% Financial Need without Student LoansUltimately, out of state tuition can be pricey, but not every school charges out of state students an arm and a leg to attend. There are affordable out of state colleges out there, so make sure your student explores these options if they want to head away from home while getting their degree.

What Is the Largest Jellyfish

Question: What Is the Largest Jellyfish? What is the largest jellyfish, and where is it found? And most importantly, is it dangerous to humans? Find out below. Answer: The largest jellyfish is the lions mane jellyfish (Cyanea capillata). Although most are much smaller, the bell of a lions mane jellyfish can be over 8 feet across. As huge as their bell is in diameter, thats not even the biggest part of the lions mane jellyfish. Their long, slender tentacles can reach over 100 feet, and they have many of them - the lions mane jellyfish has eight groups of tentacles, and there are 70-150 tentacles in each group. The tentacles hang down underneath the jellyfishs bell, along with its much-folded lips and gonads. All these structures together in a mass resemble a lions mane. Interestingly, the lions mane jellyfish changes in color as it ages. They start out pink and yellow, and then once the bell grows to 5 inches, the jellyfish is reddish to reddish brown. As the bell grows over 18 inches, the jellyfish deepens in color. Where Are Lions Mane Jellyfish Found? Lions mane jellyfish have a relatively wide distribution - they are found in both the Atlantic and the Pacific Oceans, but in cooler water that is less than 68 degrees F. What Do Lions Mane Jellyfish Eat? Lions mane jellyfish eat plankton, fish, crustaceans and other jellyfish. They have an interesting feeding strategy in which they rise into the water column, then spread out their tentacles in a wide net and descend, trapping prey as they fall into the water column. This page shows a beautiful image of a lions mane jellyfish with its tentacles spread out. Are Lions Mane Jellyfish Dangerous? Lions mane jellyfish stings are rarely fatal, but their stings can be painful, although the pain is generally temporary and causes redness in the area. According to this site, more severe reactions can include muscle cramps, breathing difficulty and skin burning and blistering. What If I Get Stung? First, rinse the area with sea water (not fresh water, which can cause more severe stinging), and neutralize the sting using vinegar. Scrape off any remaining stingers using something stiff like a credit card, or by making a paste using sea water and talcum powder or baking soda, and letting it dry. Covering the area with shaving cream or meat tenderizer and letting it dry before scraping it off may also help reduce the sensation and remove stingers. How to Avoid a Lions Mane Jellyfish Sting Lions mane jellyfish may be large, with a mass of long tentacles, so always give them a wide berth. And remember, the stingers may still work even after the jellyfish has died, so dont assume its safe to touch a jellyfish, even if its dead on a beach.

The Popularity of Gangster Films in the Early...

The Popularity of Gangster Films in the Early Nineteen-Thirties The late 1920s in America was a particularly tumultuous period of time for the country. The Wall Street Crash in 1929 had led to high levels of unemployment and dissatisfaction within the country. The Depression (1929-1934), which was a direct result of The Wall Street Crash, led to a breakdown of industry and commerce within the country and weakened its global position as a superpower. People began to realise that the ideal which had been frequently promoted by governmental propaganda of The American Dream which suggested that success, in the democratic and classless society guaranteed by the†¦show more content†¦During this period the rise of urban gang rule and mobsters was unprecedented, mainly emerging from minority immigrant groups (Jewish/Italian/Irish). Initially the gangsters of the period were seen as high achievers as they were associated with the proletariat and seemed to be capable of rising above there roots, even during hard times in America, and achieve wealth. When considering the socio-economic factors it is easy to understand why such men were considered as gangster-heroes[3] who represented the people, however the only way that gangsters could achieve this wealth, subsequently fulfilling the American Dream, was by stealing it. Accruing capital meant accruing power over others[4]. Therefore it could be argued that the success gangsters exemplified was a perverse form of the American dream as it disregarded some of the key elements of the ideal. The fact that at this stage in America gangsters were the only group within society who could make upward mobility believable, tells much about how legitimate institutions had failed - but that mobility was still at the core of what Americans held to be the American dream[5]. In the early 1930s productions began within Hollywood of what were commonly described as social problem pictures[6], these films dealt specifically with the social difficulties of the period such as unemployment/labour struggles (Black

Accounting Theory A conceptual framework

Questions: 1. Explain why principles-based standards require a conceptual framework? 2. Why is it important that the IASB and FASB share a common conceptual framework? 3. It is suggested that several parties can benefit from a conceptual framework. Do you consider that a conceptual framework is more important for some parties than others? Explain your reasoning? 4. What is meant by a 'cross-cutting' issue? Suggest some possible examples of crosscutting issues? 5. What you think is the fundamental problem with financial statements based upon the historic cost measurement principle used under US GAAP? 6. What do you think of the principle' accounts must reflect economic reality' as a core principle of measurement in accounting? 7. How would you measure economic reality? 8. What is reliability in accounting? 9. The article states that the US standard setter FASB requires companies to record a provision in relation to environmental costs of retiring an assetif its fair value could be reasonably estimated. How do you think companies would go about estimating such a provision? 10. What aspects of the requirements were used by US companies to defer recognition of a liability? 11. In what ways does the recognition of the liability in relation to future restoration activity affect net profit in the current year and future years; and cash flow in the current and future years? 12. The article refers to changes in disclosure requirements relating to environmental liabilities in many countries around the world. How important is? Answers: 1. Need of conceptual framework for principles-based standards: In the words of Macve (2015), the conceptual framework could be described as an effort to demonstrate the purpose and nature of accounting. Such type of framework is necessary for principles-based standards, since it lays out a basic structure for the standards. Therefore, with the help of such standard setting and associating the same with a conventional body of objectives and concepts have helped both IASB and FASB in issuing more valuable and reliable standards over time. The framework would help in ensuring that the changes would be within its basic concepts and they would not lead to an inconsistent standard (Zhang Andrew, 2014). ACCA has depicted that the availability of a conceptual framework would result in principles-based system, in which the accounting standards are framed from an agreed conceptual bass with specific objectives. In the absence of an effective conceptual framework, the principle-based standards could result in inconsistency for both internal and external users. The internal users consist of the practitioners of accounting, while the external users comprise of the report readers. In addition, absence of conceptual framework could lead to bias on the utilisation of standards and standard settings might misdirect the preparation of financial statements (Saito Fukui, 2016). Thus, conceptual framework would contribute the future developments of principle-based standards. 2. Importance of sharing a common conceptual framework for IASB and FASB: The importance of sharing a common conceptual framework for both FASB and IASB is briefly represented as follows: Beneficial in undertaking economic decisions: The IASB framework emphasises expediency to different groups of users, particularly the investors providing risk capital. The FASB framework, on the other hand, emphasises efficacy in decision-making on the part of external parties, which lack information related to investment and credit (Cajaiba-Santana, 2014). Thus, adoption of a common framework would help the different accounting users of the organisations in terms of decision-making. Helpful in evaluating the prospects of cash flow: Both FASB and IASB frameworks take into account the common interest of the external users of the accounting statements in evaluating the net cash inflows to the organisation. Such evaluation of net cash inflows would help the external users to evaluate the financial position of the organisations. This, in turn, would facilitate the decision-making process of the internal users. In this case, the framework is common and therefore, combining the same into a single framework would enhance the quality of financial reporting of the organisations. Claims and changes in enterprise resources: According to the frameworks of IASB and FASB, the above two objectives could be accomplished with the help of information pertaining to organisational resources, their claims and changes. The IASB framework segregates these changes in the form of change in financial position and performance. On the contrary, the FASB framework segregates the changes in the form of comprehensive income and performance along with solvency, liquidity and fund flows (Richardson et al., 2015). However, both the frameworks urge the need for supplementary information and notes. Therefore, the adoption of a single conceptual framework would help the reporting entities and their associated stakeholders in preparing and assessing financial information in an effective manner. 3. Importance of conceptual framework for some parties in contrast to others: Several parties could be benefitted from a conceptual framework. These parties comprise of the developers of financial reports (accountants), auditors and the external users of the organisation. In this regard, Tracey (2015) stated that the external users include government agencies, employees, customers, investors, lenders, suppliers and financial analysts. The above-stated parties have identical requirements for a conceptual framework and thus, there is no party, which has greater need compared to another. This is because conceptual framework is a method of interconnected goals and fundamentals, which could lead to consistent outcomes. The preparation of financial reports, reporting, interpretation and evaluation are interconnected with each other. The users of the financial statements make decisions based on the reports prepared along with their detailed analyses. Thus, it needs consistency throughout the phases and such consistency could be accomplished with the help of a conceptual framework. 4. Cross-cutting issue: As commented by Hrisch, Freeman Schaltegger (2014), cross-cutting issue reflects those areas, which result in conflict between the different standards. One instance associated with the issue of cross-cutting is the fragmentation and internal inconsistency of the conceptual framework. In reality, the prudence and accrual of the going concern and prudence is an example of cross-cutting issue. However, it is to be noted in accordance with IAS 1, if the operation associated with the concept of accruals is not consistent with prudence, there is greater chance of prevalence of the latter. Despite it is only indirect; the identical prudence override applies consistency and the going concern (Stahl De Luque, 2014). Therefore, the issues pertaining to cross-cutting need to be addressed, which are probable to offer benefits to the organisations in the short-run. This is because the cross-cutting issues have considerable impact on various agenda projects, which might reduce the business profitability of the organisations to enjoy short-term benefits. 5. Fundamental problem with financial statements based upon the historic cost measurement principle used under US GAAP: According to Christensen Nikolaev (2013), historic cost principle is the conventional method of recording costs at the purchase cost. It is based on the assumption that money is a steady measurement unit. Under this method, profit is ascertained by contrasting revenue with the historical asset cost. Hence, in terms of ascertainment of income, the accountants assume that a business is keeping in pace at the time it has managed to recover its initial investment and it has been better, when the business has recovered more than the initial cost. However, the historic cost principle under US GAAP is not adequate for accounting during changes in price level (Shalev, Zhang Zhang, 2013). Thus, the financial reports developed with the historic cost principle are not free of defects to the degree that: 1.It fails to signify the impact of the changes in price level 2.The disclosure of the assets in the balance sheet statements are made at impracticable values 3.The income statement fails to bear effective charges, especially for the materials consumed (in $) and depreciation Along with this, the rising rate of inflation has further aggravated the loopholes of the historical cost principle under US GAAP. As a result, there has been under-costing of the products and services, which has led to illusionary paper profit. Due to the inaccurate results of historical cost principle, the US companies following the principle often have to bear higher tax payments, wages and dividends during upward price changes. Thus, the information obtained from the historical cost principle is not adequate due to unrealistic values and distorted reports. 6. Review of the principle accounts must reflect economic reality as a core principle of measurement in accounting: In the words of Palea (2014), the accountants often construct reality, instead of depicting the same. The performance of the organisation and its valuation would be vacant and self-fulfilling tautology. This might be the case, as markets tend to rise due to positive earnings of the firms. This is because of the constant rise in markets, which has resulted in revaluation of assets. However, Liao et al., (2013) argued that there is nothing like truth in accounting, instead, there is stretching of the truth far. Therefore, it is not possible and non-beneficial to depict the reality in a neutral manner. On the other hand, if the accountants intend to stretch the truth beyond the limit, it might lead to accounting crimes and scandals. Thus, the above-stated principle is an argument associated with relevance. This is because the historical cost principle has been outdated and therefore, it is not pertinent to include it for gauging the economic reality (Qu Zhang, 2015). It is necessary to consider the markets or projections, which gauge economic reality. This is relevant for effective decision-making. Henceforth, the perceptions could be challenged, since there is only a single system of measurement. 7. Way of measuring economic reality: As commented by Fargher Zhang (2014), economic reality is a slippery concept, which would vary from situation to situation. For instance, valuation relies on the asset attributes, which are measured. These include monetary assets like cash, intangibles that are derived from future cash flows and continued operations and the assets traded in the global markets at market price. Along with this, the change in economic reality is inherent, based on the users demanding the information. In case of investors, the economic reality is associated with future earnings or cash flows. In case of traders, economic reality is the existing selling price of the market, while the same for the manufacturers is the existing purchase price. Finally, in case of the auditors, the historical transactions comprise of economic reality. 8. Reliability in accounting: In the words of Bischof, Brggemann Daske (2014), information could be adjudged as reliable, if a user could rely on the same to be accurate in terms of materiality. In addition, it helps in faithful representation of the information, which it purports to present. Thus, considerable misstatements or omissions in the financial reports might minimise the reliability of information constituted in the same. For instance, a competitor has sued an organisation for damages. If the latter company agrees for a settlement with the competitor, it might negatively influence its financial condition. Thus, non-disclosure of such type of information would result in loss of reliability for the users using the financial reports of the organisation. The historical costs could be reliable, in case, the mathematical computations are checked. However, the provided case study depicts other interpretations, which include verifiability and precision in contrast to the estimates or market prices (Greenberg et al., 2013). The historical cost accountants interpret verifiability and the market-based accountants interpret reliability for undertaking economic decisions based on individual ontology or global view. Thus, it could be stated that reliability in accounting could be ensured by prudence, faithful representation, completeness, neutrality and single economic entity concept. 9 Way of estimating the provision related to environmental costs of retiring an asset: By taking into account the rising environmental issues and awareness, it has been observed that the global organisations are compelled to consider such issues confronting the individuals and the overall global communities. Hence, it is desirable for the organisations to make particular provisions for identification of these constituents within their business activities. In order to record such activities and present the same effectively to the stakeholders, the accountants of various global organisations need to adopt certain provisions for recording the constituents of environmental liability (Chen, Cho Patten, 2014). The provisions formed for environmental liability are associated with the present and future profits and losses of organisations coupled with fair evaluation and finance management of the businesses. The provisions, which are associated with this process, include planning and costing of different processes along with forming provisions based on on-demand performance and guarantees of the organisations (Hallgren Johansson, 2016). In addition, it has been evaluated that the provisions in this regard are required by taking into account the overall effects of these activities on the profitability of the organisations. 10. Aspects of the requirements used by US companies for deferring recognition of a liability: As observed from the case study, the organisations in US are required to follow the standards framed on the part of US Financial Accounting Board, which has issued various provisions in 2002 in relation to the realisation of the business environmental liability. In order to comply with this provision, the organisations conducting practices in relations to obligations of asset retirement are needed to set aside environmental liabilities, which are directly related to the eventual asset retirement. Moreover, as per the case study, the environmental liabilities are set aside, in case, the fair asset value could be anticipated effectively. Such formation of provisions has been directed towards the improvement process of environmental liability within the business course. The case study has highlighted that formation and implementation of these policies is necessary for the US firms in developing and establishing their businesses in the nation (Cormier, Lapointe-Antunes Magnan, 11. Impact of liability recognition in relation to future restoration activity on net profit and cash flow in the current and future periods: According to the view of Yook et al., (2017), the implementation of measures pertaining to environmental sustainability result in increased cost of the organisation in the initial; phase. Such increased expenses are spent due to enforcement of various measures like reporting of the measures of corporate social responsibility in the annual reports of the companies. In addition to this, the shareholders of the organisation are considered as well in relation to the management measures and the activities of corporate social responsibility. Since large amount of cost is spent on the enforcement of measures pertaining to environmental sustainability, it is projected that the net income in the present year would reduce due to rise in level of expenditure (Lewis, Walls Dowell, 2014). On the other hand, Cormier Magnan (2015) argued that the net income of the organisation would rise, as the goodwill of the organisation is projected to increase sharply in future. Thus, the completion and implementation of the measures of CSR are considerable in enhancing revenue and profit margin of the organisation due to rise in goodwill value. Coming to the aspects of cash flow statement, it has been evaluated that the initial activities of CSR would raise the expenditure of the organisations, which would move outwards in the beginning. However, the rise of profitability in future would result in favourable movement of cash flow of the organisations in future. Thus, the considerable effects of such practices on cash flow and profit level denote the significance of realisation of environmental liability for the firm. 12. Importance of liability recognition and the degree of such disclosure on the part of the organisations: As advocated by Cho Patten (2013), environmental liability denotes the obligation on the manufacturers in relation to waste emission in large amount because of the process of manufacturing. Putting differently, it is the amount incurred on the part of an organisation in order to pollute the environment. The rising concerns amongst the various individuals and communities have compelled the management of the organisations to undertake measures for enhancing their performance in relation to environmental sustainability. For enhancing the environmental performance, the policy makers of various firms maintain considerable amount of budget for execution of the measures (Chen, Chen Patten, 2014). Along with this, the realisation of environmental liability has been the major CSR source displayed on the part of an organisation. 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