Gender Socialization Is The Process Of Learning The Social

Gender socialization is the process of learning the social prospects and behaviors connected with one s sex. According to gender socialization there are so many reasons why males and females act in different ways: they learn different social roles. For example, girls learn to do different household chores such as: how to cook, how to clean, how to do sweep, how to take care of family etc and boys learn to work outside, how to earn money, how to rule the world etc. The effect of family, school, media, society, interaction between two people are the reasons of gender socialization. Sometimes gender roles lead to inequality such as according to,â€Å"We should all be feminists† by Chimamanda Ngozi Adichie, she shared a story from her childhood†¦show more content†¦There are so many different ways in our society by which people express their expectation about a boy or a girl. For example, when a baby comes into the world he or she has to face either â€Å"Blue† or â€Å"Pink† reality. All around the world we can see that, babies are differentiated by the color, pink stuffs for a girl and blue for a boy. When they grow up, they start act like a male or female because they receive the message from society about their identity and act accordingly. That is how society constructs gender. Gender plays an important role in our society and society expects different type of behaviors according to men and woman. Gender socialization teaches how to do play a role as a male and female in the society. The set of gender socialization is made up with behaviors and attitudes which encourage a person characteristic based on his or her sex. Differences between men and women are influenced by Our society, culture, norms, values, religious, media, rules and regulation. For example, when a girl fall down we show her sympathy and take care to her, while a boy fall down we encourage him not to cry and ensure him that he will be ok. By way of explanation gend er socialization help from our identities as men or women. Masculine and feminine cultures and individuals generally differ in how they communicate with others. For example, feminine people tend to self-disclose more often than masculine people,Show MoreRelatedThe Dynamics Of Gender Formation1034 Words   |  5 Pages The Dynamics of Gender Formation Although some people believe that the sex role theory or the socialization model of gender as a process, in which we absorb instructions prescribed by the social institutions to act in the acceptable way to our biological sex, is a trivial issue, it is in fact crucial in terms of today’s concern over the gender formation. This significance is accurately noticed by Raewyn Connell, a renown sociologist who proclaimed her views in the essay â€Å"Gender in Personal Life†Read MoreGender Differences Within Social Development1747 Words   |  7 Pagesreader of the gender differences through social development. Depending on a child’s gender, things such as gender identity and social acceptance have a great impact in their development. The first thing parents learned about their children before birth is the sex of the baby. This highlights the importance of sex and gender. Sex differences have long been a very important topic in psychology and in understanding why g ender differences affect social development. Social learning theory helps toRead MoreEffects Of Socialization1676 Words   |  7 PagesSocialization is defined as the â€Å"process by which individuals acquire thoughts, feelings, and behaviors â€Å"appropriate† to their positions in society,† (Rohall 149). Individuals experience socialization beginning the day they are born, and throughout most of their lives. It can occur through everyday observation and interaction at every stage of development, or it can occur more formally though education and mentors. Socialization is important to how individuals interact in society and it also playsRead MoreSociology and Socialization Essay891 Words   |  4 Pages The term socialization can be defined as the process in which individuals learn the behavioral patterns that are most likely accepted and tolerated in society. This process includes the learning values in which children are taught and they develop the social values of their parents or guardians just by observing them. Socialization occurs from the birth of the individual and continues throughout their life. Socialization is classifiedRead MoreGender Socialization : The Real World1442 Words   |  6 PagesGender Socialization When someone is pregnant, people will usually ask for the sex of the unborn child thus proving that people are socially categorized from the beginning of life and is something that is continued throughout life. One is expected to behave the way their assigned gender is supposed to behave. Gender socialization is when people are expected to act a certain way based on their â€Å"gender†. Through the following agents: family, schools, peers, and media, gender socialization is emphasizedRead MoreEssay about Socialization and the Learning of Gender Roles886 Words   |  4 PagesThe term socialization refers to the â€Å"lifelong social experience by which individuals develop their human potential and learn culture.† [Macionis et al. p 55] The concept of socialization is that our actions are driven/learned by culture. Socialization is also the foundation of personality, which we build by internalizing our surroundings. Through the lifelong process of socialization, societ y transmits culture from one generation to the next. A good example of socialization is the learning of genderRead MoreGender Roles : Social Learning Theory And Sex Segregation1190 Words   |  5 PagesGender roles play a huge part in society. Gender plays a role in shaping an individuals identify and beliefs. It also helps identify what is masculine and what is feminine. Certain tasks, duties, and jobs are classified by gender. However, gender appropriate behavior should not be enforced in our society for numerous reasons and can be seen on an individual level and be demonstrated by social learning theory and sex segregation. Within and across different cultures, we can find great consistencyRead MoreGender Portrayal Of Gender Roles953 Words   |  4 Pageswomen continue to be depicted in very distinct gender roles throughout the mainstream media (Eisend, 2010; Lull, Hanson, Marx, 1977; Collins, 2011). This gender stereotyping effect is especially prevalent within advertising. Because advertisements in the media frequently rely on gender roles to promote products and services (Eisend, 2010), research examining the effects of gender portrayals in advertising has become increasingly important in the social and behavioral sciences. Of particular significanceRead MoreCycle of Socialization Essay examples982 Words   |  4 PagesThe cycle of socialization is a process through which social identities are created, and in effect, each individual represents and is affected by their social identity. According to the cycle of socialization, the first stop in the socialization process is outside of one’s control—one is socialized even before they are born. Our social identities are predetermined, and we are born in a world with roles, rules, and assumptions already in place. Our family and role models teach these rules and rolesRead MoreBehaviorism And Social Learning Theory1531 Words   |  7 Pages Behaviorism and social learning theory are examples of two mechanistic theories that focus on explaining children’s behavior. Social learning theory emphasizes observational learning and imitation. On the other hand, behaviorism is rooted in focusing on how the environment impacts development. The environment shapes the child’s development as the child strives to adapt to the environment. Both theories deal with explaining behavior and consist of similarities, but are composed of different elements

Essay on The Decision to Drop the Atomic Bomb - 2010 Words

Technology has allowed for the furtherance of warfare, from the invention of gun powder to the splitting of the atom. These findings have propelled the leap of numerous nations’ in the ability to wage war against each other. Of these discoveries, the splitting atom spawned an invention that would hurl the world from conventional warfare into the nuclear age. These ideals were the brainstorming of some of the greatest minds in America and abroad. These scientists began to formulate the creation of the atomic bomb, a device that would change the world in ways that had never been imagined before. The world changed the day that the atomic bomb was dropped on Japan. This evoked a cataclysmic spiral in the morals and methods of how†¦show more content†¦Truman’s inner council was made up of high level government officials who included: The Secretary of State , Secretary of War , Asst. Secretary of War , Secretary of the Navy , Admiral Leahy , General Marshall , and all the members of the Joint Chiefs of Staff. With this conglomerate of mentors, Truman sought the truth as well as the consequences with the decision to press ahead with this operation. In a memorandum to President Truman from Secretary of War Henry Stimson in an eye opening statement said; â€Å"Within four months we shall in all probability have completed the most terrible weapon ever known in human history, one bomb which could destroy a whole city.† Did Truman not have a heart, knowing those that would be caught up in the collateral damage of war would be non-combatants? Is it adventitious to think Truman would have entertained other venues of peace with the delivery of such a statement? Not only did Secretary Stimson think that the proposed dropping of the bomb was not within the moral arena of thought, others too voiced their opinions on the subject to the President. General Groves Secretary of the Army painted a bleak picture that predicted a desolate civilization to Truman in a statement he made. â€Å"Atomic energy if controlled by the major peace-loving nationsShow MoreRelatedThe Decision Of Drop The Atomic Bomb2270 Words   |  10 PagesTh e decision to drop the atomic bomb, made by President Truman, was largely influenced by political factors rather than military factors. Traditionalist historians argue from the military perspective that the bomb was used to end the war as quickly as possible and with as minimal causalities as possible. Revisionist historians, on the other hand, argue the political perspective where they believe that the bomb was dropped as a diplomatic tool to intimidate the rising superpower that was the SovietRead MoreThe Decision Of Drop An Atomic Bomb1901 Words   |  8 PagesThe decision to drop an atomic bomb is one of the hardest a commander-in-chief could make during their life. Let alone a president that was just inaugurated two months prior in the middle of World War II. This was the case for former President Harry S. Truman and it changed the world forever. In his eyes at the time and from the information given to him by his advisors this was the best option to end the fastest with the least amount of casualties for both the Americans and the Japanese. ThroughoutRead More The Decision To Drop The Atomic Bomb Essay897 Words   |  4 PagesPresident Trumans decision to drop the atomic bomb on the cities of Hiroshima and Nagasaki were the direct cause for the end of World War II in the Pacific. The United States felt it was necessary to drop the atomic bombs on these two cities or it would suffer more casualties. Not only could the lives of many soldiers have been taken, but possibly the lives of many innocent Americans. The United States will always try to avoid the loss of American civilians at all costs, even if that means takingRead MoreEssay on The Decision to Drop the Atomic Bomb1543 Words   |  7 PagesThe Decision to Drop the Atomic Bomb On December 7, 1941, Japan bombed the United States naval facility known as Pearl Harbor. This attack brought the United States into World War Two. Within the four years that followed, the United States--under the presidency of Franklin D. Roosevelt-- researched and developed an atomic bomb. This was known as the Manhattan Project. Such a bomb was more powerful and destructive than any ever known to man. After FDR died on April 12,Read MoreUnderstanding the Decisions to Drop The Atomic Bomb Essay873 Words   |  4 Pagesbegan to research atomic energy and the possibility of creating an atomic bomb (Walker 10). When the bombs were created, the arguments for and against the use of it were gruesome, lengthy, and all understandable in some way. During the decision to drop atomic bombs on Japan, President Harry S. Truman and his fellow politicians had to consider the ethical arguments provided by the scientific community and the pragmatic arguments provided by the military; in order to make a decision that would be theRead More Americas Decision to Drop the Atomic Bomb Essay2960 Words   |  12 Pagesscrutinized issue of the twentieth century was President Harry Truman’s decision to unleash atomic bombs on Hiroshima and Nagasaki in the summer of 1945. While the sequence of events preceding that fateful summer morning of August 6,1945 are fully understood, the motive s behind Truman’s actions are shrouded in controversy. Top military officials publicly denounced the use of such a horrendous weapon, while the obvious advantages to the bomb, traditionalists argue, was a shortened Pacific War. ParallacticRead MoreHarry Trumans Decision to Drop the Atomic Bomb1314 Words   |  6 PagesTruman’s decision to drop atomic bombs on Hiroshima and Nagasaki justified? A. Plan of Investigation Research Question: To what extent was Harry Truman’s decision to drop atomic bombs on Hiroshima and Nagasaki justified? This investigation assesses President Harry Truman’s decision to drop atomic bombs on both Hiroshima and Nagasaki. It will determine whether or not his decision was justified. This investigation will scrutinize the reasons that made Harry Truman feel inclined to drop atomicRead MoreTrumans Decision to Drop the Atomic Bomb Essay488 Words   |  2 PagesTrumans Decision to Drop the Atomic Bomb Many debates have been provoked based on President Trumans decision to drop the atomic bomb on Hiroshima and Nagasaki in 1945. The debate is not solely based on the bomb being dropped, but more on the actual necessity and intention of the bomb being dropped. I believe that the Presidents decision was based dually on military necessity and on the Nations reputation. Truman was notRead MorePresident Truman’s Decision to Drop the Atomic Bomb Essay1555 Words   |  7 Pagesafter something has happened, what should have been done or what caused the event†. It is a fair assumption that most people understand the old adage â€Å"hindsight is always 20/20†; alluding to the fact that, in our everyday lives, we as humans make decisions based on what we know, what seems right and occasionally what makes our lives easier. The average person does not have the mental capability to consider every possible outcome that a choice will have on his entire life, all within the thought processRead MoreEssay about Trumans Decision to Drop the Atomic Bomb504 Words   |  3 Pagesthe toughest decision in your life, whether sacrificing a million of our men and thousands of war ships and plans, verses several thousand of Japanese civilian populists. This decision was on the shoulder of Harry S. Truman, the United States President, who had to make this decision by deciding whether or not to drop a newly designed weapon. The atomic bomb was tested in the sands of New Mexico, where it proved to be very successful. Harry S. Truman made a very successful decision, because he wanted

Darwinism in Great Expectations by Charles Dickens Essay...

Few people argue that Great Expectations, one of Dickens’s later novels, is a Darwinian work. Goldie Morgentaler, in her essay â€Å"Meditating on the Low: A Darwinian Reading of Great Expectations,† is one of those few. She argues primarily that Darwin’s Origin of the Species was a major topic of discussion in Dickens’s circle at the time he wrote Great Expectations, and that Great Expectations â€Å"marks the first time that Dickens jettisons heredity as a determining factor in the formation of the self† (Morgentaler, 708). This fascinating insight draws one to read more of Morgentaler’s essay. It does not, however, compel the reader to admit that Dickens became Darwinian. Morgentaler’s main argument, though useful, could point just as†¦show more content†¦Although she says that, â€Å"hereditary transmission is the sine qua non of evolutionary theory† and, in other writers of the late nineteenth century, this â €Å"intensif[ied] interest in heredity as a literary theme† (709), she concludes that Darwin’s influence on Dickens was to let him â€Å"shake off his earlier adherence to heredity as a way of explaining personality† (709). In other words, Darwin’s impact on Dickens was to make Dickens reject Darwin’s major point. This implies that Dickens was, in reality, an anti-Darwinian, someone who saw that Darwinian thought was dangerous, and who therefore, in reaction, tried to remove elements from his own worldview that led to the same evolutionary conclusions as Darwin proposed. He was as Darwinian as someone who reads Kant and rejects the idea of mental categories is Kantian. To show how this is true, it is necessary to demonstrate how Dickens’s rejection of hereditary influence in Great Expectations creates a novel that is actually quite opposed to evolutionary theories. Morgentaler’s own observations provide the material for this demonstration. While earlier books by Dickens had insisted â€Å"on the essential godliness of the goodhearted . . . amenable to hereditary transmission from one generation to the next,† here, â€Å"the emphasis on the ideal has given way to a demonstration of the omnipresence of the base† (715). This theme of guilt, lowness, and criminality is truly one of the central traitsShow MoreRelatedVictorian Novel9605 Words   |  39 Pagesdates frame the period of Victorian literature, it is commonly accepted that it was the reign of Queen Victoria (1837-1901) that saw the novel emerge and flourish, all the more that the 1937 was the year when Dickens’ Oliver Twist, the first major work of fictio n. The first readers of both, Dickens and Eliot were not conscious they lived in the ‘Victorian period’. They thought that this was a modern era marked with turbulent transition. However, the most crucial writers of the period grew up in the earlierRead MoreThe Colonial Implications in Jane Eyre and Great Expectations3008 Words   |  13 Pagesthese claims of Spivak be applied to Charles Dickens Great Expectations and Charlotte Brontes Jane Eyre and to what extent do these novelists draw from the colonial discourse in their representation of the `non- Western world? The Victorian novel has performed an important service in Eurocentric epistemologies and colonial ideologies in formulating the colonial discourse and establishing the alterity of `self and the `Other. Both Great Expectations and Jane Eyre, like most novels producedRead MoreIndustrial Revolution in Victorian England3817 Words   |  16 Pagesfrom 32 years to 39 years, an increase of a little over 20 percent† (Brown 36). The growth in population required innovations that would provide for a new generation of people. One reason that the population spiked so sharply was because of the Great Potato Famine in Ireland. During this time, the main food that the Irish relied on, potatoes, became diseased and many people starved to death. Because of this, many Irish settlers immigrated to England. New â€Å"manufactories† (Outman 7) were neededRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesPerformance Appraisal Around the World 558 An Ethical Choice Recruiting the Unemployed 561 Self-Assessment Library How Good Am I at Giving Performance Feedback? 563 Myth or Science? â€Å"Work Is Making Us Fat† 564 Point/Counterpoint Social Media Is a Great Source of New Hires 567 Questions for Review 568 Experiential Exercise Evaluating Performance and Providing Feedback 568 Ethical Dilemma Credit Checking 568 Case Incident 1 The End of the Performance Appraisal? 569 Case Incident 2 Job Candidates Without

Effect Value Versus Historical Cost Report -Myassignmenthelp.Com

Question: Discuss About The Effect Value Versus Historical Cost Report? Answer: Introducation AASB 116 outlines the accounting treatment for property, plant and equipment. For the measurement of fair value of these tangible asset this standards lays down provisions for recognition and measurement of fair value (AASB 116.Property Plant and Equipment, 2016). The initial cost of acquiring the asset and the subsequent cost for repairs and maintenance are included in the cost of the asset for the measurement of fair value. The measurement of any item of plant, property and equipment is done at cost. The cost of an item will be the cash price paid. For the purpose of recognition the entity can use the revaluation model or cost model provided by the standard. As per the cost model the cost of the asset less its accumulated depreciation would be the book value. The revaluation model measures fair value of any asset at a particular date after considering the market participants interest in the property. Relevant Issues: The concept of highest and best use reflects an assumption upon which the fair value of the asset is based. For the purpose of determining most probable selling price it may be appropriate to reflect highest and best use. Determination of highest and best use involves recognizing the motivations of marketing participants. These motivations are based up on expectations of benefits that will accrue to property owner. Application to aged care home When not for profit entities acquire an asset as result of charity, then the cost of the item will be its fair value measured at the date of acquiring the asset (Collings, 2015). The initial recognition is done at fair value. For the Not- For- profit entities it is reasonable to valuate an asset at the cost model, after the initial recognition. The fair value is generally measured by the market evidence undertaken by professional. Two possible uses Thus, two possible uses of any asset will be its current use and the highest and the best use. The psychology assets of old aged home are not put to their best use. If the asset is sold to any market participant, he will use the asset to generate profit. This creates discrepancy in measuring the fair value. Accounting Justification: AASB 136 provides provision relating to impairment of assets. Para 58 to 64 of the specified standard provides specification relating to recognition and measurement of impairment loss on assets. Relevant Issues: Para 104-108 specifies the provision relating to impairment of loss on cash generated unit. Same provision have been applied in present case in order the ascertain capital loss on cash generating unit. The remaining amount of impairment loss will be allocated to plant i.e. ($ 200 -$25 -$20) $155. Thus, the amount at which plant will be recorded in books of accounts will be ($850- $155) i.e. $ 695. Impairment loss of Leisure Total carried value of Time - Recoverable value of Time = Impairment loss =$1002 -$990 =$12 Allocation of impairment loss to specified asset: Goodwill Impairment loss will initially be provided to goodwill till its value becomes zero or till the total amount of impairment loss is adjusted; whichever is lower. Thus out of $12 will be allocated to goodwill and the amount at which goodwill will be recorded in books of accounts will be ($20 -$12) $8. General Journal Entries 31/12/16: Date Account DR CR 31st December 2016 Impairment Loss A/c 200 To Patent A/c 20 To Goodwill A/c 25 To Accumulated depreciation impairment loss- Plant 155 (Recognition of impairment loss relating to time division) 31st December 2016 Impairment Loss A/c 12 To Goodwill A/c 12 (Recognition of impairment loss relating to leisure division) Impairment Test 31/12/17 Impairment loss of Time Total carried value of Time - Recoverable value of Time = Impairment loss (International Accounting Standards Board, 2014) $1322-$1502 As recoverable value is higher than carried value; no impairment loss will be recognized in this year . Impairment loss of Leisure Total carried value of Time - Recoverable value of Time = Impairment loss =$1433 -1520 As recoverable value is higher than carried value; no impairment loss will be recognized in this year. In accordance with provision specified in Para 9 of AASB 136; it is necessary for an entity to ascertain whether the carrying amount of an asset exceeds its recoverable amount at the end of each reporting date . In present case the recoverable value is higher than carried value in case of division time as well as division leisure; thus no impairment loss is present at the year ended on 31.12.2017 Date Account DR CR No journal entry required as no impairment exists in present scenario. Accounting Justification: According to the AAS 138, an intangible asset can be referred to as a non-monetary asset that is capable of being identified without physical existence. There are certain cases where the expenditure incurred for generating future economic benefits for creating intangible asset does not results in the same even if the asset meets the criteria provided by the standard. This can be said in case of internally generated goodwill. According to the provisions of the standards of accounting for goodwill, the internally generated goodwill must not be treated as an asset. This is because it is difficult or impossible to identify the proceedings or transactions which only add to the entitys goodwill. Even if the events are identifiable, their capacity and value of generating future economic benefits cannot be measured reliably. Thus, if the internally generated intangible is goodwill, it will not be recognised as an asset and will either be completely unrecognised or be recognised as an expense . However, if the internally generated asset in other than goodwill, like patents, research and development activity, the accounting is done on the basis of initial recognition rather than subsequent accounting. Thus as per the AAS 138, the entity needs to distinguish between accounting for initial and subsequent stage particularly when the asset is created over a period of time. Relevant Issues: The difference between the two phases in that the research phase involve systematic work for increasing a knowledge and development means the application of the work researched. The initial and subsequent recognition is also done separately for the purpose of creating a difference. Cost model and fair value model can be used to recognize the cost associated with each phase. Accounting for Research Development: For the purpose of indentifying the accounting for intangibles that are developed over an extended period of time, it is important to divide the entire development into the research phase and the development phase (AASB 138.Intangible Assets, 2016). The costs related to research are generally treated as an expense being incurred under current AASB and other requirements. This is because of a majority view that by their very nature the research costs are too inaccessible, to be regarded as costs that give rise to an asset from their eventual possible outcome. The AASB and certain other national standard setting Boards require the costs associated with the development of intangible to be capitalised if it meets the specific criteria. Decision / Conclusion / Reasons and Justification: In order to eliminate the issues arising from the difference between acquiring and developing assets, it is necessary to account for developed asset as per the provisions provided above. Accounting Justification: AASB 119 specifies provision relating to employee benefits. Provision relating to recognition and measurement of defined benefit plan has been specified in Para 56-60 of AASB 119 (AASB 119. Employee Benefit, 2016). Further, Para 66 of the specified standard specifies provision regarding recognition and measurement of present value of defined benefit obligation and current service cost. Relevant Issues: In present case present value of defined benefit valuation has been ascertained in accordance with provision specified in Para 66 of AASB 119. Deficit of Fund $ 2870000 Working note Deficit = Value of defined benefit obligation as on 31-12-16 - Fair value of defined benefit obligation as on 31-12-16 (FIPA et.al. , 2017) = 23000000 -$20130000 =$2870000 Net Defined Benefit Liability $2870000 It has the value equal to deficit. Net Interest Cost of past service Interest Income (Hitz, 2013) = (20000000+2000000 *10%) -(19000000 *10%) = = $2200000-$1900000 = $300000 Reconciliation (Amount In $000) Net defined benefit liability $ Defined benefit obligation $ Plan assets $ Balance 1 January 2016 1000 20000 19000 Past service cost 2000 Revised balance 22000 19000 Interest @ 10% 2200 1900 Current service cost 800 Contributions received by fund 1000 Benefits paid by fund (2100) (2100) Return on plan assets excluding interest recognised * 330 Actuarial loss on remeasurement of DBO 100 Balance 31 December 2016 2870 23000 20130 Working note relating to calculation of return on plan assets excluding interest Particular Amount in $ value of plan assets as on 31-12-16 $2013000 Opening Balance (19000000) Interest Income (1900000) Contribution Received (1000000) Benefit paid 2100000 Return on plan excluding interest $330000 Summary Journal (Amount in $000) Profit or Loss (Debit) Other comprehensive Income Bank Net DBL(A) Balance 1 January 2016 1000 Past service cost 2000 Net interest 300 Service cost 800 Contributions paid to the fund 1000 Gain on plan assets (ex. interest) 330 Actuarial loss on DBO (100) Journal entry 3100 230 1000 1870 Balance 31 December 2016 2870 Journal Entry 31st December 2016 Superannuation Expense A/c $3100000 To Income relating to superannuation A/c $230000 To Bank $1000000 To net superannuation defined benefit plan A/C $1870000 References Collings, S., (2013) Impairment of Assets.Interpretation and Application of UK GAAP: For Accounting Periods Commencing On or After 1 January 2015, Pp.241-259. Dinh, T., Eierle, B., Schultze, W. Steeger, L., (2015). Research and development, uncertainty, and analysts forecasts: The case of IAS 38.Journal of International Financial Management Accounting,26(3). Pp.257-293. FIPA, M.T.G., Stylianou, M.V., Carey, P., Cooper, B., Tanewski, G. Mroczkowski, N., (2017). Accounting of Defined benefit plan. IPA-Deakin SME Research Centre. Hitz, J.M., (2013). Capitalize or expense? Recent evidence on the accounting for intangible assets under IAS 38 by STOXX 200 firms.Zeitschrift fr Internationale Rechnungslegung IRZ,5, Pp.319-324. International Accounting Standards Board, (2014).International accounting standards IAS 36, Impairment of assets, and IAS 38, Intangible assets. IASCF Publications Dept.. Liang, L. and Riedl, E.J., (2013). The effect of fair value versus historical cost reporting model on analyst forecast civil-engineering. The Accounting Review, 89(3), Pp.1151-1177. AASB 116.Property Plant and Equipment. (2016). (PDF). Available through https://www.aasb.gov.au/admin/file/content105/c9/AASB116_07-04_COMPjun09_07-09.pdf. [Accessed on 8th October 2017.] AASB 119. Employee Benefit. (2016). (PDF). Available through https://www.aasb.gov.au/admin/file/content105/c9/AASB119_09-11.pdf. [Accessed on 8th October 2017.] AASB 138.Intangible Assets. (2016). (PDF). Available through https://www.aasb.gov.au/admin/file/content105/c9/AASB138_07-04_COMPjun14_07-14.pdf. [Accessed on 8th October 2017.]