Papa Panovs Special Christmas Synopsis and Analysis

Papa Panovs Special Christmas  is a short childrens story by Leo Tolstoy with heavy Christian themes. Leo Tolstoy, a literature giant, is known for his lengthy novels such as  War and Peace  and  Anna Karenina. But his expert use of symbolism and way with words is not lost on shorter texts, such as this childrens tale.   Synopsis Papa Panov is an elderly cobbler who lives by himself in a small Russian village. His wife has passed and his children are all grown up. Alone on Christmas Eve in his shop, Papa Panov decides to open the old family Bible and reads the Christmas story about the birth of Jesus.   That night, he has a dream in which Jesus comes to him. Jesus says that he will visit Papa Panov in person tomorrow, but that he will have to pay special attention since the disguised Jesus will not reveal his identity.   Papa Panov wakes up the next morning, excited about Christmas Day and meeting his potential visitor. He notices that a street sweeper is working early on a cold winter morning. Touched by his hard work and dejected appearance, Papa Panov invites him inside for a hot cup of coffee. Later in the day, a single mother with a worn face too old for her young age walks down the street clutching her baby. Again, Papa Panov invites them in to warm up and even gives the baby a beautiful brand new pair of shoes that he made.   As the day goes by, Papa Panov keeps his eyes peeled for his holy visitor. But he only sees neighbors and beggars on the street. He decides to feed the beggars. Soon it is dark and Papa Panov retires indoors with a sigh, believing his dream was only a dream. But then the voice of Jesus speaks and it is revealed that Jesus came to Papa Panov in each and every person he helped today, from the street sweeper to the local beggar.   Analysis Leo Tolstoy focused on Christian themes in his novels and short stories and even became a major figure in the Christian Anarchism movement. His works such as What Is to Be Done? and Resurrection are heavy readings that promote his take on Christianity and are critical of governments and churches. On the other side of the spectrum, Papa Panovs Special Christmas  is a very light read that touches on basic, non-controversial Christian themes. The main Christian theme in this heart-warming Christmas story is to serve Jesus by following his example and thus serve each other. The voice of Jesus comes to Papa Panov at the end saying, I was hungry and you fed me, he said. I was naked and you clothed me. I was cold and you warmed me. I came to you today in  everyone  of those you helped and welcomed. This alludes to a Bible verse in Matthew 25:40, For I was hungry, and ye gave me meat: I was thirsty, and ye gave me drink: I was a stranger, and ye took me in...Verily I say unto you, Inasmuch as ye have done it unto one of the least of these my brethren, ye have done it unto me.   In being kind and charitable, Papa Panov reaches Jesus. Tolstoys short story serves as a good reminder that the spirit of Christmas doesnt revolve around getting material presents, but rather giving to others beyond your immediate family.

The Moral Value Of Factory Farming Essay - 1899 Words

As the global population has reached over ten billion, there has been a growth in industrialization, a revolution in technology, and the evolvement of new concepts to create mass production. With this development comes positive and negative ideas on how to process the demand for different substances and how to be efficient economically and sufficiently. With factory farmed animals suffering unfair treatment, large quantities of animals are being abused and slaughtered. This can cause people to develop negative ideas about the industry. However, still, today, ninety-nine percent of the meat Americans consume come from large-scale factory farms with mass production and abusive practices. This is due to efficiency and allowing this industry to make more profit. With the meat industry continuing to grow and the process becoming more industrialized, many people have considered the moral value of factory farming and if it considered right or wrong. Many philosophers have discussed this mor al issue and have applied their ideas to different ethical theories. With the utilitarian ethical theory, different moral principles are examined to define factory farming as being right or wrong, as well as if the different consequences outweigh the mistreatment and abuse. By using the utilitarian point of view, reasoning is based on consequences and the absolute goal of happiness. In the perspective of a utilitarian, actions or policies are not good or bad in themselves because this theory isShow MoreRelatedAll Animals Are Equal By Peter Singer1487 Words   |  6 Pagesrights regarding animals, before finally exposing the immorality behind factory farming and animal cruelty. According to Singer, â€Å"the basic principle of equality†¦is equality of consideration; and equal consideration for different beings may lead to different treatment and different rights† (Singer 1974, 506). 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Jonathan Safran Foer in his book Eating Animals, illustrates the effects factory farming has had on animals meant for human consumption. Furthermore, Foer asks many questions to the reader on what will it take for us to change our ways before we say enough is enough. The questions individuals need to be asking themselves are:Read MoreThe Ethics Of Eating Meat Essay1504 Words   |  7 Pagesthem. This shift of moral degradation is evident in how we process and consume our meats. We have become a selfish society that values our own convenience and affordability of meat rather than the consideration of the animal. This begs the question, is eating meat inherently wrong and should we forbid meat consumption under any and all circumstances? To fully address this issue, we must first define the moral status of animals. So, are animals equal to humans in worth and value and should they receive

Rotational Dynamics Free Essays

string(40) " as accurately and precise as possible\." Rotational Dynamics Abstract Rotational dynamics is the study of the many angular equivalents that exist for vector dynamics, and how they relate to one another. Rotational dynamics lets us view and consider a completely new set of physical applications including those that involve rotational motion. The purpose of this experiment is to investigate the rotational concepts of vector dynamics, and study the relationship between the two quantities by using an Atwood machine, that contains two different masses attached. We will write a custom essay sample on Rotational Dynamics or any similar topic only for you Order Now We used the height (0. Mom) of the Atwood machine, and the average time (2. 5 s) the heavier eight took to hit the bottom, to calculate the acceleration (0. 36 m/SAA) of the Atwood machine. Once the acceleration was obtained, we used it to find the angular acceleration or alpha (2. 12 radar/SAA) and moment of force(torque) of the Atwood machine, in which then we were finally able to calculate the moment of inertia for the Atwood machine. In comparing rotational dynamics and linear dynamics to vector dynamics, it varied in the fact that linear dynamics happens only in one direction, while rotational dynamics happens in many different directions, while they are both examples of vector dynamics. Laboratory Partners Divine Kraal James Mulligan Robert Goalless Victoria Parr Introduction The experiment deals with the Rotational Dynamics of an object or the circular motion (rotation) of an object around its axis. Vector dynamics, includes both Rotational and Linear dynamics, which studies how the forces and torques of an object, affect the motion of it. Dynamics is related to Newton’s second law of motion, which states that the acceleration of an object produced by a net force is directly proportional to the magnitude of the net force, in the same direction as the net force, and inversely proportional to the mass of the object. This is where the famous law of F=ma, force equals mass times acceleration, which directly deals with Newton’s second law of motion. The important part of Newton’s second law and how it relates to rotational dynamics and circular motion, is that Newton’s second law of rotation is applied directly towards the Atwood machine, which is Just a different form of Newton’s second law. This equation for circular motion is: torque=FRR=l(alpha), which is important for helping us understand what forces are acting upon the Atwood machine. It is important to test the formulas because it either refutes or proves Newton’s second law of rotation and more importantly helps us discover the moment of inertia and what it really means. Although both rotational and linear dynamics fall under the category of vector dynamics, there is a big difference between the two quantities. Linear dynamics pertains to an object moving in a straight line and contains quantities such as force, mass, displacement, velocity, acceleration and momentum. Rotational dynamics deals with objects that are rotating or moving in a curved path and involves the quantities such as torque, moment of inertia, angular velocity, angular acceleration, and angular momentum. In this lab we will be incorporating both of these ideas, but mainly focusing on the rotational dynamics in the Atwood Machine. Every value that we discover in the experiment is important for finding the moment of inertia for the Atwood machine, which describes the mass property of an object that describes the torque needed for a specific angular acceleration about an axis of rotation. This value will be discovered by getting the two masses used on the Atwood machine and calculating the weight, then getting the average time it takes for the smaller weight to hit the ground, the height of the Atwood machine, the radius, the circumference, and the mass of the wheel. From these values, you can calculate the velocity, acceleration, angular acceleration, angular velocity, and torque. Lastly, the law of conservation of energy equation is used to find the formulas used to finally obtain the moment of inertia. Once these values are obtained, it is important to understand the rotational dynamics and how it relates to vector dynamics. It is not only important to understand how and why they relate to each other, but to prove or disprove Newton’s second law of motion and understand what it means. Purpose The purpose of this experiment is to study the rotational concepts of vector dynamics, and to understand the relationship between them. We will assume the relationships between the two quantities hold to be true, by using an Atwood machine with two different masses attached to discover the moment of inertia for the circular motion. Equipment The equipment used in this experiment is as follows: 1 Atwood machine 1 0. 20 kilogram weight 1 0. 25 kilogram weight 1 scale 1 piece of string 1 stopwatch with 0. 01 accuracy Procedure 1 . Gather all of the equipment for the experiment. 2. Measure the weight of the two masses by using the scale, making sure to measure as accurately as possible. 3. Measure the length of the radius of the wheel on the Atwood machine. Then after obtaining this number, double it to obtain the circumference. 4. After measuring what is need, proceed to set up the Atwood machine properly. Ask the TA for assistance if needed. 5. First start by tying the end of the string to both weights, double knotting to make sure that it is tight. 6. Set the string with the weights attached to the groove of the Atwood machine wheel, making sure that it is properly in place. 7. Then set the lighter mass on the appropriate end of the machine, and hold in place, so that the starting point is at O degrees. 8. Make sure that the stopwatch is ready to start recording time. 9. When both the timer and the weight dropper are ready to start, release the weight and start the time in sync with one another. 10. At the exact time the mass makes contact with the floor, stop the time as accurately and precise as possible. You read "Rotational Dynamics" in category "Papers" 1 1 . Repeat this process three times, so that an average can be obtained of the three run times, making the data a much more accurate representation of the time it takes he weight to hit the ground. 2. Now that the radius, masses, and time are recorded, it is time to perform the calculations of the data. 13. Calculate the velocity, acceleration, angular acceleration, moment of force or torque, and finally moment of inertia. 14. Finally, compare the relationships of the rotational concepts inquired and draw conclusions. Notes and Observations The Atwood machine contained four outer cylinders that stuck out of the wheel, which cause air resistance in rotation, and contribute to the moment of inertia. The timer, was hard to stop at the exact right time when the weight made contact with he floor. Lastly, there was friction of the string on the wheel, when the weight was released and it rubbed on the wheel. Data Mass of the first weight: 250 g=O. Keg Mass of the second weight: egg=O. Keg Weight 1=MGM= 2. 45 N Weight 2=MGM= 1. 96 N Time 1: 2. 20 seconds Time 2: 2. 19 seconds Time 3: 2. 06 seconds Height: 82. 4 CM= 0. 824 m Radius: 17 CM= 0. 17 m Circumference (distance)= 0. 34 m Mass of the wheel= 221. G x 4= egg= 0. Keg 2 x (change in a= (change in 0. 36 urn,’92 a=r x (alpha) alpha= alarm = 2. 12 radar/92 Velocity’=d/t -?0. 58 m/s E(final) E(final) + Work of friction (l)g(change in height)= h + m(2)g(change in height) + h + h law v/r Moment of Inertia= 0. 026 keg x m/SAA summation of . 876 Error Analysis There was error to account for in this lab, which first started with the four cylinders that stuck out of the Atwood machine in a circular pattern. This caused air resistance in which we could not account for. We only measured the weight of the four cylinders for the total weight of the Atwood machine, because the wheel itself was massages in comparison. Even though it accounted for very little error in our experiment, it effected the other numbers that we calculated in our data, making them a little less accurate. When finding the amount of time it took the heavier weight to make contact with the rubber pad, there was human error in the reaction time of the timer in which we accounted for, making our data more accurate and precise. This is why we averaged all of the values in order to make the times more precise. Lastly, there was error for the friction of the string making contact with the wheel, which we did not account for, because there was no way of accounting for it. The reason why the force f the tension and the weight were not equal to each other was because of this friction force that existed, which we were not able to find. Conclusion Throughout this experiment we examined the circular dynamics of a pendulum when outside act upon it, making the pendulum move in a circular motion. We measured many values, including the period, in order to determine the theoretical and experimental forces acting on the pendulum. From this we were able to draw conclusions about how the experimental and theoretical forces relate to each other. We also were able to test Newton’s second law of motion determining whether or not t holds to be true. The values that we obtained to get our experimental and theoretical forces started with setting up the cross bar set-up, and attaching the string with the pendulum to the force gauge and obtaining the tension in the string which was 3 Newton’s, by reading the off of the gauge, while the pendulum was swinging in a circle. We then measured the mass of the pendulum with a balance scale to be 0. 267 kilograms, which were then able to find the weight to be 2. 63 Newton’s. Next we were able to find the length of the string and force gauge attached to the pendulum. Instead of measuring Just the string attached to the pendulum, we also measured the force gauge, because without it our readings would be inaccurate. After placing the wall grid under the pendulum, we received the numeric value of 0. 5 meters of the radius by reading it off of the chart, by measuring from the origin, to the end of the where the pendulum hovered the graph. Then we found the period by using the stopwatch, which was 1. 71 seconds. We started the time at the beginning of the first crossbar and ended it at the same place. With these numbers that we measured we were able o calculate the angle of the string to the crossbars when it was in motion to be 35. 5 degrees. Then we found the constant velocity by using V = nor/t, in which we obtained the value of 1. 84 meters/second. From this we used the formula a = ‘ГËÅ"2/r to calculate the constant acceleration which was 6. 67 m/SAA, which we came to the understanding that the pendulum was moving very quickly, and that it took a while to slow down. From this we used Newton’s famous second law, which was F=ma, to solve for the Force that was subjected on the pendulum. We knew that if this value was airily close to our experimental value that his theory would be proven correct. Me modified the equation to fit for the situation that was involved, in which we used F = m x ‘ГËÅ"2/r to receive the value of 1. 81 Newton’s. Lastly, by using all of the data that we obtained from the experiment, we used the formula Force Experimental= Ft(sin B) to get an experimental force value of 1. 74 Newton’s, which lead us to believe we solved for the correct formulas, and followed the procedure for the experiment correctly. Some of the discrepancy in our data comes from the instability of the crossbar set- up. This is because our crossbar holders were not in place correctly, which we couldn’t correct, so we obtained our data as accurately as we could. Another error in our data came from the force gauge, in that it didn’t stand still when we set the pendulum in motion. We couldn’t read exactly what was on the force gauge and it also kept changing numbers, so we had to estimate based on what we saw. Lastly, the error in reaction time of the stopwatch changed our data. Without these errors existing, I believe our experimental values would be closer to our theoretical values. Even though this may be true, our values were only different by 0. Newton’s, meaning we performed the experiment correctly for the most part. From the results that we obtained from the experiment, we now understand what we would have to do to improve our results in collecting data and obtaining the Experimental Force acting on the pendulum. Our error could have been improved by using a differen t table with more stability, improving our reaction time, and obtaining multiple values for the force gauge then averaging the results. We figured out that even though there was error in our experimentation, that our values were still pretty accurate Judging by the theoretical value. Theoretical values are based on what is discovered by physicists performing the experiment over and over again. So to use these values and get a number only fractions off, shows that the way we performed our experiment was not very far off. We proved Newton’s second law to be true, because by doing the experiment and getting similar values shows that his concept holds to be true. The forces that we used to move the pendulum showed the dynamics of the pendulum, and how this can be used to understand concepts of the planets rotating around the sun in the universe, Just at a much smaller scale. How to cite Rotational Dynamics, Papers

International Gaap Financial Reporting Standards

Question: Discuss about theInternational Gaapfor Financial Reporting Standards. Answer: Introduction This paper focuses on reviewing literature on the challenges of accounting for global organizations. The paper reviews past academic literature that has been written on this subject and compares the ideas and concepts of different writers on the challenges that face global organizations when it comes to marketing. Apart from identifying relevant literature on accounting challenges for global organizations, the paper also compares the ideas of different writers and critically analyzes the concepts discussed in the literature. There are clear comparison and contrast between the ideas of different writers so as to help in identifying gaps that may exist in research of this topic. The aim of this paper is to evaluate and analyze the research that has been done in the past on the accounting challenges faced by global organizations and identify the findings, research methods and data collection tools that were used by various researchers to conduct their research. The paper then identifies gaps in the past literature that will provide us with an opportunity to carry out further research on the topic. The final part of this paper identifies the research topic that will be the subject of further research in order to reduce the gap between the present situation and the desired future situation. Literature Review on Challenges of Accounting in Global Organizations Accounting is a very crucial component of any business organization. This is because, accounting helps businesses in keeping records of business transactions as well as tracking the assets, capital and liabilities of the business. It is therefore very important for companies to put up well organized and experienced accounting department especially when a business is operating internationally. Accounting at the global level is controlled and regulated by the International Financial Reporting Standards which is also commonly known as the International Accounting Standards (IAS). The IAS was issued in the year 1973 and it operated until the year 2000 (PagellHalperin, 2009). The IAS at the time was issued by the International Accounting Standards Committee. These standards were set with the aim of improving international standards of accounting in order to be able to provide better understanding of financial information by all companies. The standards helped to ensure uniform accounting procedures across the globe so as to make it easy for companies to operate globally and to make comparison of financial information easier by ensuring uniformity in financial reporting. The IASC was replaced by the International Accounting Standards Board (IASB) in April 2001. The board took the responsibility of building international accounting standards and formed the International Financial Reporting Standards (IFRS). According to Cch incorporated (2008), the formation of IFRS is an indication of the increasing popularity of globalization which is being experienced in all parts of the world. The IFRS helps multinational companies to generate financial information which is uniform in order to make it easier to manage the finances of such companies. Currently, there are more than 170 countries across the globe that requires companies setting up business in these countries to have IFRS certificates. These countries includes major world economies such as EU, Japan, South Korea, Australia and Russia. Internationalization of economic activities with the world becoming a global village due to continued innovation means that a company that presents its financial information using the national accounting standards cannot adequately satisfy the needs of the users of financial information. Adoption of IFRS helps in protecting the investments of multinational companies which have operations in many countries since the standards are very strict and they prevent exploitation of shareholders of the companies. However, despite the adoption of IFRS by many global companies, there are still many challenges that these companies face in their accounting function. Most of these challenges are faced by all companies that operate globally while other challenges are unique to companies operating in a different external environment. One of the major accounting challenges that global organizations are facing is that there are different accounting standards and regulations that govern accounting in different countries. Many global companies operate in countries with different cultures and legislation s. According to Previts, Walton, Wolnizer (2011) all companies or organizations have to follow the laws of the country in which they are operating irrespective of whether or not they are local or multinational companies. This therefore presents a challenge for companies that operate in countries that have a unique accounting system from the international one. The company has to present their financial reports according to the rules of that country and therefore, it becomes difficult for the multinational company to standardize and achieve uniformity in their financial reporting. These views of Previts, Walton, Wolnizer (2011) are similar to that of KimmelWeygandt (2008) argues that countries that do not allow the use of IFRS standards in preparing and presenting their financial reports present a big challenge for multinational organization that operate in those countries. This is because, it becomes difficult for the company to objectively analyze and compare financial reports from different countries. This is because, different accounting systems are used and therefore it would not be logical to act on this information since its not uniform. According to Wahlen, Jones, Pagach (2013) having different accounting standards in different countries is not a challenge for the multinational organizations. He argues that it is easy to interpret, evaluate and analyze accounting information prepared using different accounting systems and standards since most of the items in the financial reports are similar irrespective of the accounting system used. He is of the idea that this companys just need to translate the values and figure reported to the basic accounting system used by the company. Another major accounting challenge experienced by global organizations is that there are rules governing cross boarder transfer of capital. These rules are not uniform among all countries in the world and this makes it very difficult for the multinational companies to coordinate the transfer and movement of capital between and among countries. According to Rikhardsson (2015), capital transfer laws have a very huge bearing on the activities of organizations that operate in different countries. Some countries have very stringent restriction on the maximum amount of capital that can be moved out of the country to be used as investments in another country. This therefore means that the operations of the company will be affected by these laws since the company is subject to these rules. The rules on capital transfer also affect the capital structure of the company and this is a challenge for global companies. It affects the profit share section of the financial reports as well as the amou nt of retained capital in the company. This also affects the share allocation and profit sharing of the company. Ferran Salim (2008) argues that capital transfer rules affect operations of many multinational companies but do not have a significant effect on the accounting processes of the organization in general. He explains this by arguing that movement of capital between countries is not part of the accounting processes of the company since this takes place after financial reports have been prepared. Accounting for global organizations is very complex and tiring. This is due to the fact that accounting in most organizations is still done manually and requires paper work. According to Wahlen, Jones, Pagach (2017), despite the advancement of technology to help in making accounting easier the accounting processes have not been fully streamlined and computerized and therefore handling of bulk of information is required. Organizations that operate globally face this challenge more than those operating nationally. This is because the scale of operations for multinational organizations is much larger than that of a local company. It means that the multinational companies have to handle a lot of bulky accounting information which at times may lead to misappropriations and misrepresentation of financial information. Kates Galbraith (2013) is also of this view. He argues that the global organizations or of very big size meaning they handle more complex and detailed financial information. Accounting for a global organization is therefore more complicated and requires a lot of attention to detail. Therefore accounting for a multinational organization requires very modern methods of preparing financial a report in order to improve accuracy and hence reliability of the financial information. Lack of technical and inadequate knowledge of accounting systems among accounting professionals in some countries is also a challenge for most organizations operating globally. According to Previts, Walton Wolnizer (2011), this problem of inadequate knowledge on international accounting standards and systems exist mainly in developing countries where skilled labor is a scarce resource. It therefore means that the employees in these countries who are not adequately trained on international accounting standards and practices will not be able to prepare financial report as expected. Failure to prepare reports that meet international accounting standards and procedure presents a problem for the management of the company since the report will not be reliable and hence cannot aid in decision making. Scupola (2009) also agrees that lack of proper training of accounting staff in some countries contributes to the problems faced any global organizations when it comes to accounting. He explains that an it is important that a global organization ensures that its employees are always updated on trends and international procedures that should be followed when preparing financial statements. By doing this, organizations will be able to reduce errors and misappropriations resulting from this problem. Training will be the main solution to this. Another challenge faced by global companies when it comes to accounting is that the financial reports of different segments from different countries are as a result of different environmental factors. The financial results of a company are affected by very many factors that vary depending on the country of operation.(Fusaro, James,2013) argues that it is therefore not appropriate to rely on financial information from different countries since the results have been achieved under different environmental conditions. Comparison of information from different enterprises of the global company is therefore inconclusive since it does not factor in the differences in operating environment. It may therefore be difficult to make accurate and effective decisions using such information. Internal auditing for global companies is difficult and very complex. The internal control and auditing department in most global companies is governed from the top. This therefore means that the companies use a uniform internal auditing and control systems that is uniform across all countries.(Hooke,2010) argues that internal control system for a multinational company is very complex and time consuming. This is because of the large size of the organization which means that more items will need to be controlled and audited. Internal control function of a business organization helps in monitoring and ensuring that the accounting information is recorded, measured and reported in an ethical and professional manner and detecting any problems in the accounting department of the company. Camfferman Zeff (2015) also argues that it is very difficult for a global organization to centrally coordinate its internal control since different countries have different regulations and legislation s r elating to internal auditing and control. This therefore limits the ability of the top management to have a direct influence on the internal control systems of the company. The company operating globally is so large such that it is almost difficult to manage the internal control systems of the company centrally.(Saudagaran,2009)explains that the global companies have to decentralize the function and this may lead to lack of uniformity and this may eventually result to financial mismanagement of the company. Another challenge that global companies face in regard to the accounting function is that global organizations are composed of employees from different cultural and social backgrounds and this may result to poor communication and relations between employees in the accounting department. Bonham (2008) argues that the fact that differences in culture, educational backgrounds, traditions and beliefs among workers in the accounting department of a global organization may become strength or a weakness for the company makes it important to consider this point. According to Miyamoto (2008), having employees from different countries , races or even regions may impact negatively to the accounting of the company especially if the management of the company fails to ensure proper communication and understanding between people working in this department. Hook (2010) also supports this idea and in his article, he argues that large multinational organizations need to manage their workforce properly and in particular those in the accounting department to ensure optimization of their productivity. Conclusion From the analysis of the literature review on accounting challenges facing global companies, it is easy to identify gaps in research. The gap identified in the research on accounting challenges facing global companies is that the research does not explain these challenges have impacted on companies that operate on a global scale. This therefore sets the topic that will be researched on on order to fill the gap in knowledge that has been identified from the review of literature. References Cch incorporated. (2008). Top accounting issues for 2009: Cpe course. Chicago, cch. Bonham, m. (2008). International gaap 2008: Generally accepted accounting practice under international financial reporting standards. Chichester, west sussex, england, j. Wiley sons. Http://www.books24x7.com/marc.asp?Bookid=29846. Camfferman, k., zeff, s. A. (2015). Aiming for global accounting standards: The international accounting standards board, 2001-2011. Ferran, c., salim, r. (2008). Enterprise resource planning for global economies: Managerial issues and challenges. Hershey, pa, information science reference. Fusaro, p. C., james, t. (2013). Energy and emissions markets: Collision or convergence. Hoboken, n.j., wiley. https://rbdigital.oneclickdigital.com. Hooke, j. C. (2010). Security analysis and business valuation on wall street + companion web site: A comprehensive guide to today's valuation methods. Hoboken, john wiley sons, inc. Http://www.slq.eblib.com.au/patron/fullrecord.aspx?P=514349. Kates, a., galbraith, j. R. (2013). Designing your organization: Using the star model to solve 5 critical design challenges. San francisco, calif, Jossey-Bass. https://rbdigital.oneclickdigital.com. Kimmel, p. D., weygandt, j. J., kieso, d. E. (2008). Accounting: Tools for business decision making. Chichester, john wiley. Miyamoto, k. (2008). International management accounting in japan: Current status of electronics companies. Hackensack, nj, world scientific. Previts, g. J., walton, p., wolnizer, p. W. (2011). A global history of accounting, financial reporting and public policy. Studies in the development of accounting thought volume 14c, volume 14c. Bingley, emerald. Wahlen, j. M., jones, j. P., pagach, d. P. (2013). 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