Monday, May 25, 2020

What Is the Meaning of Globalization in Sociology

Globalization, according to sociologists, is an ongoing process that involves interconnected changes in the economic, cultural, social, and political spheres of society. As a process, it involves the ever-increasing integration of these aspects between nations, regions, communities, and even seemingly isolated places. In terms of the economy, globalization refers to the expansion of capitalism  to include all places around the world into one globally integrated economic system. Culturally, it refers to the global spread and integration of ideas, values, norms, behaviors, and ways of life. Politically, it refers to the development of forms of governance that operate at the global scale, whose policies and rules cooperative nations  are expected to  abide. These three core aspects of globalization are fueled by technological development, the global integration of communication technologies, and the global distribution of media. The History of Our Global Economy Some sociologists, like William I. Robinson, frame globalization as a process that began with the creation  of the capitalist economy, which formed connections between distant regions of the world as far back as the Middle Ages. In fact, Robinson has argued that because a capitalist economy is premised on growth and expansion, a globalized economy is the inevitable result of capitalism. From the earliest phases of capitalism onward, European colonial and imperial powers, and later  U.S. imperialism, created global economic, political, cultural, and social connections around the world. But despite this, up until the mid-20th century, the world economy was actually a compilation of competing and cooperating national economies. Trade was international rather than global. From the mid-20th century on, the process of globalization intensified and quickened as national trade, production, and finance regulations were dismantled, and international economic and political agreements were forged in order to produce a global economy premised on the â€Å"free† movement of money and corporations. The Creation of Global Forms of Governance The globalization of the world international economy and of the political culture  and structures was led by wealthy, powerful nations made rich by colonialism and imperialism, including the U.S., Britain, and many Western European nations. From the mid-twentieth century on, leaders of these nations created new global forms of governance that set the rules for cooperation within the new global economy. These include the United Nations, the World Trade Organization, the Group of Twenty, the World Economic Forum, and OPEC, among others. Cultural Aspects of Globalization The process of globalization also involves the spread and diffusion of ideologies (values, ideas, norms, beliefs, and expectations) that foster, justify, and provide legitimacy for economic and political globalization. History has shown that these are not neutral processes and that it is ideologies from dominant nations that fuel and frame economic and political globalization. Generally speaking, it is these that are spread around the world, becoming normal and taken for granted. The process of cultural globalization happens through the distribution and consumption of media, consumer goods, and the Western consumer lifestyle. It is also fueled by globally integrated communication systems like social media, disproportionate media coverage of the world’s elite and their lifestyles, the movement of people from the global north  around the world via business and leisure travel, and the expectations of these travelers that host  societies will provide amenities and experiences that reflect their own cultural norms. Because of the dominance of Western and Northern cultural, economic, and political ideologies in shaping globalization, some refer to the dominant form of it as â€Å"globalization from above.† This phrase refers to the top-down model of globalization that is directed by the world’s elite. In contrast, the â€Å"alter-globalization† movement, composed of many of the world’s poor, working poor, and activists, advocates for a truly democratic approach to globalization known as â€Å"globalization from below.† Structured this way, the ongoing process of globalization would reflect the values of the world’s majority, rather than those of its elite minority.

Thursday, May 14, 2020

The Importance Of Science And Technology - 1352 Words

The importance of science and technology cannot be overlooked from our day to day lives. It has revolutionized the way we live. The creation of virtual spaces where distances do not matter, the bigger and better health care facilities which are now available, the effectiveness of the physical connectivity, the efficient utilization of the resources to the better ways of living, the use of the technology has definitely improved our standard of living. We are a part of the entire universal system and the entire universe is controlled and revolves around science and technology. In our every day way of life, science and technology plays an important role in our way of living and ultimately affects the way in which we live and function in our society. From minor things like communication which includes the use of cell phones and satellites to security and safety purposes, science has come a long way. Unlike the older days or the previous centuries, where the role of science on people’s life was limited to a particular arena or field, today science has become an indispensible part of our lives. 1.1. Definition Of Science And Technology â€Å"Science† derives itself from Latin word scientia, meaning knowledge. It is a systematic enterprise of gathering knowledge about nature and organizing and condensing that knowledge into testable laws and theories whereas â€Å"Technology† is a term referring to whatever can be said at any particular historical period, concerning the state of the artShow MoreRelatedImportance of Science and Technology916 Words   |  4 PagesLanguage Department, Ms. Sheela Sher Habib, Head of the Science and Mathematics Department, Madam Hanizah Binti Mahfoz, Head of the Technical and Vocational Department, Mr. Beh Chye Pin, Head of the Social Science Department, Madam Yang Chee Wah, senior teachers, excellent, beloved, caring, loving, dedicated and committed teachers, prefects, class monitors and to my fellow friends. First and foremost, I would like to express my special thanks to Science and Mathematics Club of Sultan Ismail Secondary SchoolRead MoreThe Importance of Science and Technology in the Fight Against Infectious Diseases in the Late 19th Century987 W ords   |  4 PagesThe Importance of Science and Technology in the Fight Against Infectious Diseases in the Late 19th Century Infectious disease had posed problems for many people for centuries. The developed knowledge of anatomy and the working of the human body led to more and more understanding of what caused illness and diseases. Many scientists and doctors searched for cures and treatments and from the 18th century onwards there were many discoveries and developments that helped the battleRead MoreComputer Science Is A Meaningful Life999 Words   |  4 PagesComputer science promotes a meaningful life. Computer science means the principles and use of computer. It not only limits there because computer science defines mathematics everyday life. The author argues the effect of computer science at all over our curriculum in high school. This is important because computer science compels students to create problem to solving thus engage them more into work, especially mathematics. Computer science motivates work in mathematics as it relates to each otherRead MoreThe Impact Of Computer Science Education On The Curriculum1017 Words   |  5 PagesAtchison, Williams F.. â€Å"The impact of computer science education on the curriculum†. The Mathematics Teacher 66.1 (1973): 7–83. Computer science promotes a meaningful life. Computer science means the principles and use of computer. It not only limits there because computer science defines mathematics everyday life. The author argues the effect of computer science at all over our curriculum in high school. This is important because computer science compels students to create problem to solving thusRead MoreImpact Of Technology On The Development Of Civilization1407 Words   |  6 PagesIn contemporary society, science has played a more pivotal role than technology in the development of civilization. The purpose of science is to develop a vast breadth and depth of data and knowledge to enable us to understand why things are the way they are (Oberdan 26). On the other hand, technology is used to improve real problems based on justified beliefs and organizational systems (Oberdan 28). Without the knowledge and understanding of science, innovation would be lessened and society wouldRead MoreThe Importance of Tech nology1118 Words   |  5 PagesAccording to Vikram (7), technology refers the application of scientific knowledge and skills for practical purposes in diverse fields such as industries, education, and agriculture among other fields. Technology is therefore an organized knowledge for practical purposes in human day to day life. The fundamental purpose of every human life is to increase standards of living, improve the quality of his life and to always have a greater satisfaction in life (Vikram 8). These fundamental purposes canRead MoreBiometrics : Biometrics And Biometrics1539 Words   |  7 Pagesor shared with another individual. This security allows for biometrics to provide a means to reliability authenticate personnel. The importance of biometrics can be further divided into the history of biometrics and why it was devised, past implementations of biometrics, current implementations of biometrics, and future implementations of biometrics. 2. Importance of Biometrics Biometrics are important to not only information systems, but to information security as a subject. Today, most informationRead MoreGadamer’s On the Natural Inclination of Human Beings Toward Philosophy follows an idea that a1100 Words   |  5 PagesGadamer’s On the Natural Inclination of Human Beings Toward Philosophy follows an idea that a desire for knowledge, in researching philosophy and sciences, can be related to Platos thaumazein, the idea of wonder. The specifically human function of thinking starts, not routinely or in merriment, but at †¦a point where something strikes us as alien because it runs counter to habitual expectation. (Gadamer 143) The fascination and wonderment towards ideas Gadamer claims, †¦comes to me above all inRead MoreThe Impact of Computer Science on Health Care Medicine1283 Words   |  6 PagesThe Impact of Computer Science on Health Care amp; Medicine Abstract Computer science can be defined as the systematic study of algorithmic processes, their theory, design, analysis, implementation and application. Its functions in the modern society today expand far beyond the uses one could even begin to imagine. Specifically, there is an increased influence in its practical application in the field of medicine. In recent times, an interdependent relationship between medicineRead MoreEssay on Fear of Science and Technology1618 Words   |  7 PagesFear of Science and Technology Traditionally, most people think of science in form of physics, chemistry, biology. They might also include the social science , anthropology, economics, psychology, and sociology as a branch of science. In truth, within each of these fields have emerged a new subdivision of science which continue emerging at present time and in future rapidly. Science branches are being vaster in every moments of our life; Science has come one of the dominant force in our time. By

Wednesday, May 6, 2020

Final Quiz Items For Your Visits - 830 Words

Final Quiz Items for Your Visits Perpetual Pursuers- Dina Abuellel, Johana Wilson, Brittany Smith, Steven Armstrong Please prepare these ahead of time and drop in the Dropbox for the Group; only one document per group. What prompted you to choose the event that you did? We chose to attend the event because none of us had experienced a drag show before. We wanted to learn more about this community through our own participation. We also knew that drag shows and other LGBTQ+ events are not common in the city of Carrollton, and we wanted to experience Carrollton’s LGBTQ+ community. What did you anticipate about the event prior to taking the excursion? We expected a group of local people dressing up and participating, like an amatuer night, where anyone who looked the part could showcase their outfits and talent. We were expecting more of a fashion show than an actual, previously rehearsed performance. How was the reality of the excursion different than the anticipation about the event? The reality of the excursion was completely different from our expectations. The entertainers were professionals who have had years of practice performing for audiences and took their roles very seriously. We were unaware of the fact that the company behind the event travels around the United States showcasing their performance at a variety of venues. On a scale of 0-10 (0 being no help at all and 10 being the most helpful) how helpful for connecting the course theory with application was yourShow MoreRelatedtitle3115 Words   |  13 Pagesdoes not load, try refreshing your browser. Also, this page requires javascript. Please visit using a browser with javascript enabled. If loading fails, click here to try again The final section of this module is a short self-check quiz. Choose your answer, then click the submit button. Sometimes, you may have to scroll down to find the submit button. IvyTILT will display a response to your answer. Read the response then go to the next question. You can take the quiz over again, but you must completeRead MoreF14 ADMS 4561 course outline Sept 2 14 1 4742 Words   |  19 Pagesrequirement should contact the coordinator, Joanne Magee (jmagee@yorku.ca). Students who have taken ADMS 4561 in a prior term also meet the prerequisite. Students not meeting the prerequisite requirement may be dropped from the course. You must resolve your prerequisite situation before October 6, 2014 (i.e., the last day to enrol with permission). 2.1 Important Information: Read this course outline thoroughly: it has a lot of key information. All students can access lecture notes and other importantRead MoreHosp 310 Complete Course - (Quizes - Assignments - Dqs - Final) - Devry2616 Words   |  11 PagesHOSP 310 Complete Course - (Quizes - Assignments - Dqs - Final) - DeVry IF You Want To Purchase A+ Work Then Click The Link Below , Instant Download http://acehomework.com/HOSP-310-Complete-Course-DeVry-4894898494.htm?categoryId=-1 If You Face Any Problem E- Mail Us At JohnMate1122@gmail.com week 1 discussion Baby Boomer Demand (graded Why are the baby boomers so important? What impact do you see them having on the hospitality industry in the next few years? In the longer-termRead MoreThe I Am An Immigrant1469 Words   |  6 Pagesoptimism and resiliency, I am able to successfully adapt to this brave new digital world. I remember it all started with an embarrassing story. More than 30 years ago, on the first day of typing class, Mr. Thayer gave us a short quiz. He asked the class to correctly place 3 items in chronological order. And as an eager beaver, I immediately jumped at the chance to volunteer the correct answer. But perhaps because as a teenager, I watched too many Star Trek reruns on TV, I stood up and announced to theRead MoreEssay about Csia 301 - Syllabus4668 Words   |  19 Pages9:00pm. You may email me at any time at nancy.landreville@faculty.umuc.edu . I encourage you to use the private messaging area rather than the faculty email address. This will facilitate faster response to your course questions. I will respond to your email within 24 hours from receipt of your email. Please place the name of the course in the subject line so I know the email is from one of my students. I check email every day from my students. I encourage you to contact me with any questions aboutRead MoreHAS 3750 NOTE CARD Essay5140 Words   |  21 Pages(practice) manager Which of the following statements about healthcare providers is incorrect? For the instructor, this was question 4.   There are many more hospitals than there are nursing homes, but nursing homes tend to have a greater number of beds. QUIZ TWO Which of the following statements about fee-for-service reimbursement is incorrect?   Payment may be based on the number of covered lives Which of the following reimbursement methods creates the greatest incentive for providers to control theRead MoreCct 300B. Intermediate Accounting . Course Information1686 Words   |  7 Pagesat the conclusion of each chapter. The best 10 out of 11 quizzes apply towards your grade. No makeup quizzes will be given. No exceptions. Homework Assignments A total of eleven WileyPLUS online homework (each 5 points) will be assigned. The best 10 out of 11 homework will count towards your grade. In order to succeed in this course, it is critical that you keep up with the homework. Please solve each assigned item conscientiously and give yourself every opportunity to successfully complete thisRead MoreAnalysis of Ken Jenning ´s Maphead: Charting the Wide Weird World of Geography2022 Words   |  9 Pagesview the rarest maps available; others embrace the future by participating in an activity known as geocaching. Geocaching is when the participant visits special areas with â€Å"treasures† hidden using their GPS devices and smartphones. Some people even draw thousands of their own imaginary maps, highlighting details in worlds and countries they long to visit. Ken Jennings was a map nerd from a young age himself, you will not be surprised to learn, even sleeping with an old creased atlas at the side ofRead MoreEconomics - Tutorial Answers26233 Words   |  105 Pagesof tropical rainforests as well as the scarcity of mineral reserves and how the two are colliding. Review Question 2 (pp. 9) Use headlines from the recent news to illustrate the potential for conflict between self-interest and the social interest. Your students’ examples will vary according to the headlines. One example of an issue concerns import restrictions. Take the ethanol industry for an example and the February 4, 2008 headline from Reuters â€Å"Bush budget doesnt alter ethanol import tariff†Read MoreBlue Pelican JavaExercise Quiz Test Keysby83928 Words   |  594 PagesBlue Pelican Java Exercise, Quiz, Test Keys by Charles E. Cook Version 3.0.5k Copyright  © 2004 - 2007 by Charles E. Cook; Refugio, Tx (All rights reserved) This page is intentionally left blank. Keys for Quizzes/Exercises/Projects The short quizzes for each lesson in this section are not comprehensive and not very difficult. Normally, only basic, superficial questions are asked. The general philosophy here is for the specter of a quiz to always be hanging over the student where he knows he

Tuesday, May 5, 2020

Auditing Concepts Accounting Theory and Application

Question: Discuss about the Auditing Concepts for Accounting Theory and Application. Answer: Introduction The study elucidates aspects of positive or renders scientific approach aligning with accounting research. In other words, focus has been given on defining the major objectives pertaining towards human behavior causes and making the necessary accounting settings. The study is based on an article titled as Half a Defense of Positive Accounting Research (Dunmore 2011). This article explains the set of ontological and epistemological assumptions needed for scientific research for viewing at the feasibility aspects for intellectual projects. This is in regard with certain assumptions that turns out to be wrong, illogical or sometimes absurd in some cases (Watts and Zimmerman 2013). The present segment explains positive research in accounting especially at the time of defensive activities. In some cases, accounting becomes defensible in nature and hard to manage in the upcoming financial year. Therefore, the study enhances in gaining understanding over the level of progress and logics by using the data collection methods such as Qualitative and Quantitative Research (Wolk and Tearney 2012). Summary of the Article This study is based on an article titled as Half a Defense of Positive Accounting Research. The article aims at explain the auditing concepts rendering typical good work. This illustrates on how far practices falls short especially in case of Popper prescriptions (Warfield, Wild and Wild 2013). On the contrary, the article is summarized whereby qualitative researchers make use of theories and conduct hypothesis for testing purposes. It requires underpinning the observational findings aligning with the accounting research. Quantitative Researchers aims at conducting hypothesis testing that is less rigorous after comparing it with Popper prescription. It is combined featuring the detection of actual incorrect hypothesis by the quantitative researchers (Thomas 2014). On summarizing the article, it has been argued that both qualitative and quantitative research methods used for signifying much of a confidence after accepting the observational findings and mistaken ideas correctly. The un derlying success lies in the concept of positive accounting after understanding the artifacts of operations for setting the low standards. In Kuhn description, it is mentioned regarding the normal sciences that fit the major purpose of positive accounting research after comparing it with traditional sciences (Sorter 2014). Therefore, a final prospect explains the underlying fact when Kuhnian crisis as well as resolution takes place by way of explaining the positive accounting. Suggestions are made for rendering practical acts of resistance depending upon the existing system like bringing change in upcoming years. Summarizing the article elucidates discussing upon Kuhnian crisis and revolutionary aspects concerning liberation of positive accounting research for achieving high level of potential advantage (Mautz and Sharaf 2013). Henceforth, there will be many cases offered especially in practical acts of resistance depending upon existing system for bringing change management. This u ndertakes the prospects as discussed regarding Kuhnian crisis and revolution after liberation of positive accounting research in achieving the high level of potential (Scott 2013). It is important to claim the fact whereby Positive Accounting Theory is taken as broader sense concerned with research programs for developmental aspects in causal explanations of human behavior. In other words, this accounting setting compares with PAT existence in accounting research (Schroeder, Clark and Cathey 2012). Therefore, the study summarizes aspects of ontology and epistemology for investigative the programs. Some of the common problems mentioned include casual construction of theoretical models in order to test undue reliance considering hypothesis logics. This reveals lack of interest as presented in the numerical values of parameters and facing insufficient replication. It means gaining proper level of confidence after considering accepted findings as well as use of theoretical approach after examining qualitative data. As far as positive research in accounting is concerned, it deals with examining the large attributes for capabilities in achieving scientific objectives . Furthermore, Kuhn Description explains normal sciences that fit positive accounting research in the most appropriate way (Milne, 2012). After summarizing the article, it has been noted that positive approach explains the concept of accounting research (Mautz and Sharaf 2013). Addition to that, Positive accounting research aims at considering major part of wider intellectual projects especially for scientific research after gaining understanding for cause as well as effect relationship. This means describing the streaming critical accounting research that falls after defining the subject towards critical arguments. This means setting of accounting aspects that causes human behavior in multinational organization (Warfield, Wild and Wild 2013). It requires in undertaking face-to-face interaction after replacing less personal or personal systems in the final decision-making process. Therefore, it means understanding the aspect of importance and deficiencies of positive accounting research especially for wider intellectual projects. It means aligning the concepts based upon ontological as well as epistemological assumptio ns (Mathews and Perera 2014). Research Question Explain the concept of Positive Accounting Research used in accounting. Explain how positive accounting concept can develop causal relationship of human behavior. How Kuhn Description does explains normal sciences concerned with accounting research? Theoretical Framework According to Dunmore (2011), empirical question explains comprehensive causal theories of human behavior and limiting the theory application. Addition to that, there are given extensive areas specifies situation of actions of people in order to offer interpretive research. It means aligning positive, epistemology and ontology in explaining the theories. This means researchers aims at observing imperfections as modified in the social world after constructing potential actions (Littleton and Zimmerman 2012). As rightly put forward by Deegan (2013), scientific research considers data collection that can be either quantitative or qualitative. Some of the theories suggest accumulated data after showing the induction process based on certain assumptions. It means considering some logical support evidence from the acceptance theories as understood by Popper. Addition to that, there occur certain testing predictions of new theories by implementing new observations in certain situations. It means considering old and new theories and forming innovative predictions at the same time (Gray, Owen and Adams 2014). As opined by Dunmore (2011), Popper suggests new theories based on observed regularities as well as proved observations. It takes into consideration inductive observation especially for pure creative and imaginative process especially in empirical data. Addition to that, it includes testing of two theories n case of single theory concern. Therefore, it is argued that falsification means considering inoperable assumptions based on theoretical predictions. Therefore, theories are considered after falsification of anomalous tracks of Pioneer 10 and 11 spacecraft (Wolk and Tearney 2012). As rightly put forward by (Dunmore (2011) there are many science that influences different scale of parameters ranging from macro to mid-range activities in a given situation. Addition to that, it requires testing the descriptions like cause and effect relationship after considering understanding of accounting aspects. It should be kept in consideration involving qualitative sciences such as botany, geology and zoology as developed by Darwin theory of evolution. It was one of the common mistakes especially in social sciences after assuming quantitative research (Mautz and Sharaf 2013) According to Dunmore (2011), there are major two distinct purpose used for undertaking qualitative research by the researcher. Addition to that, it means collection of data for assisting ways in order to develop preliminary understanding of major phenomenon at the time of attempting quantitative measurement. In other words, it requires sorting out questions from positive context of audit pricing research (Warfield, Wild and Wild 2013). The current study focus on regression analysis for understanding the auditor pricing as presented in the audit report. Therefore, it means data gathering aspects after determination of tender bid, differentiating behavioral pattern, and presenting strategies adopted by audit partners (Wolk and Tearney 2012). Significance and Limitations of the article The major significance of the article is written in the version of Popper Logic. In other words, it requires measuring the test statistics used for viewing at the certainty as well as incompatibility of concepts from null hypothesis (Warfield, Wild and Wild 2013). It requires eliminating shifting of conventional significance for threshold attributes by keeping p as 0.00001. Therefore, it requires considering re-attribution of true positives after accepting statistical findings at the time of demanding for gaining stronger evidence. On the contrary, it has been noted that there are mainly two distinct motives behind replicating previous studies like determination of whether original results views at the sampling error. Addition to that, it explores limits for application of previous findings for future analysis purpose. Several significant factors are mentioned in the article used for hypothesis testing. It mentions literature aspects ranging with 1% to 5% after looking at the statistical issues. It requires viewing at the significant levels of misstated figures of regression specifications after publishing the specification. Authors aim at working diligently for trying out the alternative proxies and functional forms based on econometric assumptions. There are some of the non-significant data resulting from false positives after comparing replicating the work (Mautz and Sharaf 2013). There are various motivation concepts designing after replicating the study in a way by accepting samples. This means undertaking same proxies after taking the functional forms and satisfying the econometric assumptions for data collection process by using alternative specifications. It aims at focusing on attributes for testing the level of significance widely depending upon the sample size and residual variance at the same time (Warfield, Wild and Wild 2013). As far as limitations of the study are concerned, it requires huge improvement by the researchers for future scope of research. At times, it can be termed as a disappointing process at the time of conducting positive accounting research while directing towards the consequences (Mautz and Sharaf 2013). It takes into consideration aspects on ad hoc basis like implementing quantitative models after maintaining relationship between the two variables. There are various models used for actual analytical research in well-structured way. This requires extreme measuring the concepts in given subsequent studies after comparing it with re-invention of measurement. In other words, reliable audit measurement concerns with high level of complexity for estimating the parameters (Wolk and Tearney 2012). Conclusion From the above discussion, it can be understood that the article examines the aspects related to ontology and epistemology. In other words, it is regard with understanding the concept of current policies of accounting research as used for operating research programs. The current segment explains implementation of better theoretical models for detailed testing that is highly specified as well as vulnerable in nature. It requires better measurement techniques that should be rigorously tested after conducting theoretical models. Therefore, concepts explain careful implementation of making proxies for establishing reliable relationships. It means selection of correct functional forms of linear relationship between unique concepts. Reference List Deegan, C., 2013.Financial accounting theory. McGraw-Hill Education Australia. Dunmore, P.V., 2011. Half a Defence of Positive Accounting Research.Available at SSRN 1955419. Gray, R., Owen, D. and Adams, C., 2014.Accounting accountability: changes and challenges in corporate social and environmental reporting. Prentice Hall. Littleton, A.C. and Zimmerman, V.K., 2012.Accounting theory, continuity and change. Prentice-Hall. Mathews, M.R. and Perera, M.H.B., 2014.Accounting theory development. Nelson. Mautz, R.K. and Sharaf, H.A., 2013.The philosophy of auditing(No. 6). American Accounting Association. Milne, M.J., 2012. Positive accounting theory, political costs and social disclosure analyses: A critical look.Critical perspectives on accounting,13(3), pp.369-395. Schroeder, R.G., Clark, M.W. and Cathey, J.M., 2012.Financial accounting theory and analysis: text and cases. John Wiley and Sons. Scott, W.R., 2013.Financial accounting theory(Vol. 2, No. 0, p. 0). Upper Saddle River, NJ: Prentice hall. Sorter, G.H., 2014. An" events" approach to basic accounting theory.The Accounting Review,44(1), pp.12-19. Thomas, A.L., 2014.The allocation problem in financial accounting theory(No. 9). American Accounting Association. Warfield, T.D., Wild, J.J. and Wild, K.L., 2013. Managerial ownership, accounting choices, and informativeness of earnings.Journal of accounting and economics,20(1), pp.61-91. Watts, R.L. and Zimmerman, J.L., 2013. Positive accounting theory: a ten year perspective.Accounting review, pp.131-156. Wolk, H.I. and Tearney, M.G., 2012.Accounting theory: A conceptual and institutional approach. Thomson South-Western.