The Expedition Of Lewis And Clark - 1522 Words

Many people in America know of the historical expedition of Lewis and Clark, but only a few know of the expedition to California led by Jedediah Smith. This expedition took place after Thomas Jefferson signed the papers to acquire a huge region in the west through the Louisiana Purchase. After this expansion many people were eager to explore the west and among those was Jedediah Smith. From his childhood, Smith dreamed one day of exploring the unknown west part of the United States. He once said, I wanted to be the first to view a country on which the eyes of a white man had never gazed and to follow the course of rivers that run through a new land. In 1824, Jedediah Smith began formulating his famous California expedition that†¦show more content†¦In Jedediah Smith’s Journals, smith talks about one encounter with the Indians that resulted in a dead horse. One morning smith woke up and Indain told them that some Indians killed and ate one of his horses. Throughou t the trip Smith’s party was at risk for dehydration because they had to cross deserts, where there was not water for a long time. Jedediah Smith explains in his journals that one time, his guides told the him and his party that they were a multiple days of travel away from the next water source. Because of the length away from the next source of water, Smith decided to and wait till the sun went down and travel at night. Also traveling through the desert the party had to combat the lack of food. To combat this starvation the Smith’s men had to pack three horse loads of meat. The trip to California would have never been successful if it was not for the men’s ability to push through the tough times to reach the common goal of the group. Throughout this trip, the explorers kept running out of water. Another important aspect to the success of the trip to California was the help from the Native Americans. When Smith and his men were going through great basin they we re fighting starvation. The resources that kept them alive was given to them by the Paiute Indians. These resources included much needed food. Also, when Smith’s party was running out of supplies inShow MoreRelatedThe Lewis And Clark Expedition1333 Words   |  6 PagesMeriwether Lewis. Lewis turned for assistance and invited the U.S soldier and experienced outdoorsman, William Clark, to share command of this legendary expedition. The explorers marched to the unexpected challenges and experiences that laid within the unfamiliar land. Their contributions to the extraordinary expedition provided valuable information regarding the topography and ecology the Louisiana territory had to offer. Appointed for the Position The Lewis and Clark Expedition coveredRead MoreLewis and Clark Expedition1018 Words   |  4 PagesJames Jang William and Meriwether, better known as Lewis and Clark, were hired by the U.S. president Thomas Jefferson to explore the newly bought Louisiana Purchase. The Louisiana Purchase was bought from France in 1803. Lewis and Clark started their expedition in 1804 near St. Louis. The group of explorers called themselves the corps of discovery. In the first winter they were helped by a Shoshone Indian named Sacagawea. Their journey was full of trouble and challenges but in the end led to a greatRead MoreThe Lewis And Clark Expedition1415 Words   |  6 PagesCaptain Meriwether Lewis and William Clark put their lives on the line only to return with information regarding the Pacific Northwest of the United States territory. Their reasons behind this journey, being to expand the United States to the West, involved the entire nation but debatably, their accomplishments and the reaction of others became a major part of today’s history. The foremost reason behind the Lewis and Clark expedition was all based on Thomas Jefferson’s, president at the time, interestRead MoreThe Expedition Of Lewis And Clark1270 Words   |  6 PagesWithout the expedition of Lewis and Clark, the American history that people know would be completely different changing the accomplishments in history. The background and experience Lewis and Clark already developed prior to the expedition would be very beneficial and help make the journey easier. The development of the mission played a key part in the expedition itself because if the development did not play out exactly how Jefferson planned, then the expedition may not have been as successful.Read MoreThe Lewis And Clark Expedition1405 Words   |  6 Pages Sacajawea is a renowned Native American woman who played a significant role in the Lewis and Clark Expedition. As stated by Brown, â€Å"She turned to dreaming of the future, of what it might hold for Pomp (her son), as she had dreamed of what might lie ahead for her when she had learned she was to be going on the expedition. But it was no dream that she had become a part of history† (110). Although most of her history is unclear, one thing is definite - without the help of Sacajawea, the United StatesRead MoreThe Lewis And Clark Expedition1433 Words   |  6 PagesThe Lewis and Clark expedition was a truth that was to become the crowning accomplishment in the lifetime of the brilliant thinker, inventor, and founding father, Thomas Jefferson . It has become a profounding turning point throughout America’s history. Investigating the recently obtained Louisiana Territory, which nearly doubled the size of the country, arranged Jefferson the opportunity to widen the boundaries of the United States to include both the Atlantic and Pacific oceans. The threat of theRead MoreThe Lewis And Clark Expedition1424 Words   |  6 Pages On May 14, 1804 in the eastern city of Saint Louis, William Clark a nd Merry-weather Lewis set of on the westward adventure that would change America as we know it today. Their journey began on the Mississippi River, those rapids would propel Lewis and Clark into the Corps of Discovery. Across the vast land that these men would soon travel lived the many native-american tribes. The Native people hunted freely across their western lands, lived their life as one with the ground they so carefullyRead MoreThe Expedition of Lewis and Clark581 Words   |  2 PagesThis report is on Lewis and Clarks adventure through the United States. On May 14,1803 William Clark and nearly four dozen other men met up with Meriwether Lewis on May 20. The Lewis and Clark Expeditio,n The Corps of Discovery began making its way up the †¢. \\?\ \? Missouri on a †¢ss-toot-long ship and two smaller boats. As they traveled,Clark spent most of his time on the ship journaling the course and making maps. Lewis wa s often on the shore, studying the rock formations, soil,animalsRead MoreLewis And Clark Expedition : The Great Expedition2140 Words   |  9 Pages Lewis and Clark Expedition The Lewis and Clark expedition was amongst one of the first major American expeditions. This expedition helped the United States advance in science, land as well as gaining many valuable resources. The Lewis and Clark expedition is also an amazing American story. Lewis and Clark went through extraordinary situations to expedite Americas growth and science. They accomplished this expedition with strenuous encounters with the NativeRead MoreLewis and Clark Expedition Essay926 Words   |  4 PagesThis paper will explain why Lewis and Clark are two of the greatest explorers in American history. Some of the distinguishing factors of these explorers and the three main points in this paper are their exploration of the uncharted west by way of the Missouri river, the many discoveries made along the way, and the effect they had on the westward expansion of the United States. In January 1803, Thomas Jefferson sent a confidential message to Congress asking for approval and funding of the exploration

Conflict in Nathaniel Hawthornes the Scarlet Letter Essay

Conflict in Nathaniel Hawthorne’s The Scarlet Letter Conflict can take on many forms in one’s life, such as conflict with self, with society, with religion and with others. Nathaniel Hawthorne’s The Scarlet Letter, develops the theme of conflict through the moral sin of Hester Prynne. Conflict is observed through Hester’s difficulties with the townspeople, challenges with the Puritan way of life, struggles with herself and tensions with Roger Chillingworth. Committing sin in the Puritan society leads to a great deal of conflicts. Conflict is first observed through Hester’s ongoing difficulties with her fellow townspeople. Hester receives ridicule from on looking townspeople, as a gossiping woman states, ‘ â€Å"At the very least, they†¦show more content†¦Hester faces conflict with Puritan society again when she cannot use her elaborate seamstress skills to make bride veils. Although Hester is very talented she is restricted from a nything that would offend the Puritan society, which becomes evident when it is stated, â€Å"But it is not recorded that, in a single instance, her skill was called in aid to embroider the white veil which was to cover the pure blushes of a bride† (73). The moral sin of Hester Prynne leads to conflict with the Puritan way of life. Hester continues to face conflict, this time with herself. When Hester faces the reality of the unpleasant situation she is faced with, her self conflict begins. Hester’s feelings are expressed when it is stated, â€Å"She clutched the child so fiercely to her breast that it sent forth a cry; she turned her eyes downward at the scarlet letter, and even touched it with her finger, to assure herself the infant and the shame were real† (52). Conflict within Hester’s life continues in mothering her curious child. Pearl’s curiosity is revealed when she asks, ‘ â€Å". . . Mother dear, what does this scarlet letter m ean? –and why dost thou wear it on thy bosom?† ’ (161). Hester feels the responsibility of protecting Pearl from knowing her mother’s sinful actions. The constant questioning puts Hester in a contradictory position. Mothering Pearl causes conflict a second time when Pearl is considered an outcast from otherShow MoreRelatedNathaniel Hawthorne’s Diction of the Scarlet Letter952 Words   |  4 PagesNathaniel Hawthorne’s Diction of The Scarlet Letter The Scarlet Letter by Nathaniel Hawthorne presents the reader with the harsh, life changing conflicts of three Puritan characters during the 17th century. Hester Prynne, Arthur Dimmesdale, and Robert Chillingworth must endure their different, yet surprisingly similar struggles as the novel progresses. Despite their similarities, Hawthorne shows these individuals deal with their conflicts differently, and in the end, only one prevails. NathanielRead MoreScarlet Letter : The Rejection Of Puritan Values1466 Words   |  6 PagesBenjamin Stoops Mr. Goldhammer Honors American Studies 2 November 2015 Scarlet Salvation: The Rejection of Puritan Values in The Scarlet Letter In The Scarlet Letter, each of Nathaniel Hawthorne’s characters undergo internal challenges. When Hawthorne’s The Scarlet Letter concludes, many characters’ personal struggles have ended, either in their favor or resulting in their downfall. Hawthorne most notably fixates upon Pearl, Hester, Arthur Dimmesdale and Roger Chillingworth and the challengesRead MoreBiography of Nathaniel Hawthorne 1123 Words   |  5 PagesThe tall and mysterious Nathaniel Hawthorne is a man of little understanding. We know him for being very secluded and alone much of the time. We also know he had many secrets that may have accounted for the gloomy tone in his novels. He was a writer who did not believe in the game of small talk and enjoyed losing himself to a world of this own creation. Many people might have thought that Hawthorne came off as rude and uninteresting, but they had no idea of the masterpieces that laid inside his headRead MoreComparing The Scarlet Letter by Nathanie l Hawthrone and The Crucible by Arthur Miller1394 Words   |  6 Pagesdeemed unfit for society. Two works of literature that display both aspects of this society very accurately are The Scarlet Letter, by Nathaniel   Hawthorne, and The Crucible, by Arthur Miller. The Scarlet Letter displays a society that treats two people very differently who commit the sin of adultery together. The woman, Hester Prynne, admits her sin, is forced to always wear a scarlet letter A on her bosom, and is ostracized from society. The man, Reverend Dimmesdale, hides his sin from the world, isRead MoreSymbolism in The Scarlet Letter Essay1252 Words   |  6 Pagesform of an image, the reader can visualize the concept more concretely. The old expression, â€Å"a picture is worth a thousand words,† applies to symbolism as the author creates a visual representation of ideas. The use of symbolism in Nathaniel Hawthorne’s The Scarlet Letter helps to illuminate the overall meaning of the work . At the beginning of the book, the reader is introduced to a dark and gloomy town that had first built a prison and a cemetery. Amidst the depressing landscape, is a beautifulRead MoreSimilarities And Differences Between The Crucible And The Scarlet Letter1111 Words   |  5 Pagesresulting in the loss of control and power over the people. The Scarlet Letter written by Nathaniel Hawthorne and The Crucible by Arthur Miller depict those same societal issues. The Scarlet Letter explains the consequences, that a women has to face on her own after she committed adultery in a Puritan society. The Crucible follows the Salem witch trials and the mass hysteria of the people in, an also, Puritan society. Both The Scarlet Letter and The Crucible had a similar puritan society and way of questioningRead More Struggle between Good and Evil in The Scarlet Letter and Macbeth694 Words   |  3 PagesStruggle between Good and Evil in The Scarlet Letter and Macbeth It is said that â€Å"all conflict in literature is, in its simplest form, a struggle between good and evil.† Indeed, the fundamental conflict of human nature is that of darkness and light; and as a mirror to life, the conflicts in literature is not different from those in human nature. The struggle of good and evil is shown in Nathaniel Hawthorne’s The Scarlet Letter, which portrays the spiritual battle between and evil Read MorePsychoanalysis Of The Scarlet Letter1669 Words   |  7 PagesKyle Michka English 4 2nd 9/28/14 Psychoanalysis of The Scarlet Letter Sigmund Freud created the psychoanalytic theory of personality, of which there are three elements; the id, the ego and the superego. These elements all work in conjunction with each other to create complex human behaviors. Freud originally came up with the theory while he was performing dream-work studies, since some elements exist in the unconscious realm, where the first element, the id, mostly presents itself. Freud describesRead MoreThe Scarlet Letter Discussion Questions1333 Words   |  6 PagesSarah Miller Nelson AP Lang 9/23/15 The Scarlet Letter Discussion Questions: â€Å"Custom House† and Chapters 1-10 Nathaniel Hawthorne Background: Life and Times: Family: - Hawthorne’s father was born in Salem in 1775. - Hawthorne was haunted and intruiged by his paternal ancestors (the Hathornes) and mentioned them in his fiction works. These ancestors included a Quaker persecutor and a stern interrogator of accused witches. - Hawthorne’s mother was born in 1780, about a hundred years after her ancestorsRead MoreNathaniel Hawthorne s The Scarlet Letter1631 Words   |  7 PagesNathaniel Hawthorne is famous for his works that revolve around the Puritan society. The Puritans were very stringent in the way they dealt with rules and ways of life, and Hawthorne does an exceptional job depicting the Puritan lifestyle through his stories. Though many principles from Puritan society has made its way to form the present day American society, Hawthorne might disagree and did not believe that the good attributes originated from Puritan ways. Nathaniel Hawthorne, through the works

Stereotype Free Essays

Isaiah Pompey February 18, 2012 English 101 Do You Stereotype? Have you ever judged a book from its cover? Have you ever judged a person by his or her looks or, maybe something you heard about them? If so this is merely a common mistake people make. This is called stereotyping. Usually you have some prior concept on the topic or person. We will write a custom essay sample on Stereotype or any similar topic only for you Order Now In â€Å"About Men† the author, Gretel Ehrlich stresses these simple mistakes that are made when coming up with a judgment of cow boys and their characteristic. The same stereotypes cowboys face as do poets. Poets are sometimes looked at as reclusive and over sensitive and in some case this may be true but not in all cases though. In today’s society, the general concept of cow boys is covered by old western horse backing, shoot outs and salon fights portrayed in movies. This idea foreshadows the real concept of cowboys and what they stand for. Poets are very much alike. The concept of poets to the general public is that they are overly sensitive, stuck up and lonely. These stereotypes are untrue. I believe that the general public mistaken poets passion for their work as character. The Ehrlich gives prime examples of how in the case of cowboys, they can really be tender and caring and how society views can be so judgmental not just only on cow boys but on men in general or in this case poets . She goes to talk about the occupation of cow boys, which is to care for the farm animals, mostly cows though. Ehrlich goes to say that â€Å" on some nights a cow boy can be caught sitting in front of an oven fire holding and caring for a struggling baby calf†(105pg) . This relation to animals is one of the author’s main points. Poets to some degree can have a relationship with their work. In writing poetry or any work of art you generally want to have some inspiration. The means of inspiration have sometimes been misunderstood as the use of drugs. This misconception of poet’s daily life is confused by movies such as, â€Å"Edgar Allen Poe†, which was a movie about a poet whose choice of inspiration was the drug Opium. This can then be in return misunderstood as poets in general using drugs and this is not true. The misconception of cow boys and poets in relation are generally the same. Cow boys are often mistaken as cruel to women and rough at times, and in some cases this can be true, but there is reasoning behind it. In â€Å"About Men†, Ehrlich explains how cow boys differentiate themselves from woman and have a stronger relationship with the animal in which they care for. In a poet’s case, they have a stronger relationship with their work of poetry. Whether it’s a cow boys or simply a poet. Any thought that precedes the actual facts or value of something or someone, can be considered a preconception or stereotype. In â€Å"About Men†, Gretel Ehrlich clearly shows how coy boys can be a victim of false preconceptions. Poets are much alike cow boys and are also victims of stereotypes, such as being over sensitive, reclusive or even drug addicts. With all of these examples, I think it’s safe to say that judging a book or person by a preconception is wrong. Taking the time to get a better account of that person or topic can make you realize that great qualities be blinded by false preconceptions. Erlich, Gretal. â€Å"About Men†. Fifty Great Essays. 5th Ed. Robert Diynann. Boston. Pearson,2013. 104-107. Print. How to cite Stereotype, Papers

Customer Concentration Risk Equity Capital â€Myassignmenthelp.Com

Question: Discuss About The Customer Concentration Risk Equity Capital? Answer: Introducation The International Accounting Standards Board is an independent body with a private undertaking that is in charge of development and approval of International Financial Reporting Standards. In the year of 2001 the International Accounting Standards Committee was replaced by the International Accounting Standards Board.The International Accounting Standards Board is the primary body implementingand issuing standards that are generally accepted worldwide and as mentioned in the question is almost accepted globally with a geographical diversity. The International Accounting Standards Board (IASB) had amended a lot of accounting principles so that the preparation of financial statements become proper and they are able to reflect a true and fair view of the financial or liquidity position of the company. With continued effortson the part of International Accounting Standards Board, it started making its own accounting standards named International Financial Reporting Standards (IFRS). The standards of the IFRS are set by a group of experts that constitute of the IASB with enough practical experience to maintain an easy to understand and transparent process while setting the standards. In the due process, the basic points which are taken care of are London office broadcast of the public board meeting, live; publishing the agenda papers mentioning the future actions that might be implemented by the board; outcomes of the board meeting are jotted down and circulated (Giner et al. 2016). While setting the standard the Board is required to maintain certain methods. In every interval of five years a detailed study is made and after consulting about the priorities the project plan is designed. Each project begins with a research to know the issue and its probable situation and decipher the requirement of the standard. Sometimes public comments are also encouraged. As required the Board amends the standard or brings out something new after a full scope research and discussion. Proposals for amendments and new insertions of standards are made public for consultation (Ames 2013). The Board members and the technical staff of IFRS Foundation consult with as many as stakeholders all around the globe to get further evidence. Issuance of standard is not the job actually, but its implementation that matters the most for the Board otherwise the job may be futile. Thus it is very clear from the above descriptions that setting up financial reporting standards is not at all an easy task but the International Accounting Standards Board is in charge of regular monitoring and reviewing the quality of standards implemented. It is also evident from the above study that it is very natural that due to such care taken countries worldwide will be very interested in implementing the financial reporting standards (Christensen et al. 2015). The reason behind the adoption of financial reporting standards is that it results in better decision making by the management of the firm, it provides a clear and better understanding of the financial position of the firm and especially is of use to countries, which make a lot of international investments. Unfortunately the United States is still reluctant to fully adopt IFRS in its financial reporting practices. The main reason is the lack of initiative on the part of the IFRS management team to implement an one in all universal accounting standard that has a strong hold on finance and is worthy enough to match the highly competitive environment of the United States (Barth et al. 2014). Another reason for the reluctance of United States is that any kind of mistake in the recording or any other part of the financial statements will directly pass onto the auditors. Thus it is very useful to implement such a set financial reporting rules that is absolutely free of errors. The IFRS fails to convince the United States that it is worthy enough to maintain this role. The United States gives the reason for reluctance as safeguarding the interests of its investors or stakeholders (Tokar 2016). Whatever may be the issue the IFRS Committee must be more careful in order to develop the standards in such a way so that it has a strong convincing image and can approach the United States for the incorporation of the standards. In the books of Colour Ltd. Journal Entries Dr. Cr. Date Particulars Amount Amount 30/6/2017 Salaries Wages A/c. Dr. $32,000 To, Accrued Salaries Wages A/c. $32,000 Heating Lighting Expenses A/c. Dr. $16,000 To, Accrued Heating Lighting Expenses A/c. $16,000 Insurance A/c. Dr. $20,000 To, Prepaid Insurance A/c. $20,000 Closing Inventory A/c. Dr. 440000 Cost of Goods Sold A/c. Dr. 1460000 To, Opening Inventory A/c. 460000 To, Purchases A/c. 1440000 Interest Expenses A/c. Dr. 30000 To, Interest Payable A/c. 30000 Depreciation Expense A/c. Dr. 85000 To, Accum. Dep.- Plant Machinery A/c. 36000 To, Accum. Dep. - Computers A/c. 20000 To, Accum Dep. - Buildings A/c. 29000 Investment A/c. Dr. 8000 To, Unrealized Gain on Investment A/c. 8000 Income Tax Expenses A/c. Dr. 160000 Deferred Tax Assets A/c. Dr. 19700 To, Current Tax Liability A/c. 179700 Dividend Declared A/c. Dr. 21950 To, Dividend Payable A/c. 21950 In the books of Colour Ltd. Statement of Comprehensive Income for the year ended 30th June, 2017 Particulars Amount Sales Proceeds $2,866,000 Less: Cost of Goods Sold ($1,460,000) GROSS PROFIT $1,406,000 Operating Expenses: Salaries and wages ($352,000) Heating and lighting expenses ($116,000) Audit fees and charges ($40,000) Insurance ($20,000) Depreciation Expense ($85,000) NET OPERATING PROFIT $793,000 Other Non-Operating Expense: Damage due to flooding ($134,000) NET PROFIT before INTEREST TAX $659,000 Interest Expense ($60,000) NET PROFIT before TAX $599,000 Income Tax Expenses ($160,000) NET PROFIT after TAX $439,000 Add: Unrealized Gain on Investment $8,000 NET COMPREHENSIVE INCOME $447,000 In the books of Colour Ltd. Statement of Changes in Equity for the year ended 30th June, 2017 Particulars Share Capital Retained Earnings Accum. Other Comprehensive Income General Reserve TOTAL Balance as on 1st July,2016: $1,000,000 $124,000 $160,000 $1,284,000 Interim Dividend ($32,000) ($32,000) Net Profit after tax $439,000 $439,000 Unrealized Gain on Investment $8,000 $8,000 Final Dividend Declared ($21,950) ($21,950) In the books of Colour Ltd. Balance Sheet as on 30th June,2017 Particulars Amount Current Assets: Cash at bank $304,000 Inventories $440,000 Accounts Receivable $342,000 Provision for Doubtful Debts ($40,000) Short term Investment - due 30th September, 2017 $664,000 Prepaid insurance $60,000 Deferred Tax Assets $19,700 TOTAL CURRENT ASSETS $1,789,700 Non-Current Assets: Investments $168,000 Plant Machinery $360,000 Accumulated Depreciation Plant Machinery ($216,000) Computers $400,000 Accumulated Depreciation - Computers ($140,000) Buildings $580,000 Accumulated Depreciation Buildings ($145,000) TOTAL NON-CURRENT ASSETS $1,007,000 TOTAL ASSETS $2,796,700 Current Liabilities: Accounts Payable $240,000 Accrued Salaries Wages $32,000 Accrued Heating Lightning Expenses $16,000 Interest Payable $30,000 Current Tax Liability $179,700 Dividend Payable $21,950 TOTAL CURRENT LIABILITIES $519,650 Non-Current Liabilities: Bank Loan secured over buildings, due 1st May, 2019 $600,000 TOTAL NON-CURRENT LIABILITIES $600,000 TOTAL LIABILITIES $1,119,650 NET ASSETS $1,677,050 Equity Capital: Share Capital $1,000,000 General Reserve $160,000 Retained Earnings $509,050 Accum. Other Comprehensive Income $8,000 TOTAL EQUITY CAPITAL $1,677,050 The fifteen notes to financial statements are as following: The net comprehensive income of the company is of the value of $447,000. This means that this is the sum of net income and other unrealized gains or losses that have been previously omitted due to some issues. The net operating profit is of the value $793,000, this means that this amount is excluding the costs and tax benefits of debt financing. The total current asset of the firm is $1789700 and the total current liability of the firm is $519650. Therefore the working capital of the firm is $1270050. The net asset of the firm is $1677050 which is alright and indicates that the firm is presently in a good position. The net liabilities of the firm is $ 1119650 which is not very close to the asset amount that again indicates a healthy condition of the firm. The income tax expense is of the value of $160000 that indicates that the firm is a regular payer of tax and does not generally evade it. The total equity capital is of the value of $1677050 that indicates the part to be distributed among the investors or stakeholders. The retained earnings is of the value $509050 and indicates to the revenue amount not to be paid out as dividends. The deferred tax assets is of the value $19700 that means this asset has been used in the balance sheet in order to reduce the taxable income. The general reserve is of the value $16000, this means the firm has enough funds for back up. The final dividend declared is $21950 that is this dividend is declared at the annual general meeting after the recommendation by the Board of Directors. The share capital is of the amount $1000000 this indicates that the company has enough shares invested in the market. The investment of the firm is $168000 deciphering the same that the firm has enough liability in investment. The net profit after tax is $439000 that is the revenue remaining after all the operating expenses and interests and other deductible components are subtracted. The money owned by the firm to its creditors that is accounts payable is high enough to be $240000. References Ames, D., 2013. IFRS adoption and accounting quality: The case of South Africa. Journal of Applied Economics and Business Research, 3(3), pp.154-165. Baos-Caballero, S., Garca-Teruel, P.J. and Martnez-Solano, P., 2014. Working capital management, corporate performance, and financial constraints. Journal of Business Research, 67(3), pp.332-338. Barth, M.E., Landsman, W.R., Young, D. and Zhuang, Z., 2014. Relevance of differences between net income based on IFRS and domestic standards for European firms. Journal of Business Finance Accounting, 41(3-4), pp.297-327. Christensen, H.B., Lee, E., Walker, M. and Zeng, C., 2015. Incentives or standards: What determines accounting quality changes around IFRS adoption?. European Accounting Review, 24(1), pp.31-61. Dhaliwal, D., Judd, J.S., Serfling, M. and Shaikh, S., 2016. Customer concentration risk and the cost of equity capital. Journal of Accounting and Economics, 61(1), pp.23-48. Giner, B., Hellman, N., Jorissen, A., Quagli, A. and Taleb, A., 2016. On the Review of Structure and Effectiveness of the IFRS Foundation: the EAAs Financial Reporting Standards Committees View. Accounting in Europe, 13(2), pp.285-294. odan, S. and Aljinovi? Bara?, Ã… ½., 2017. The Role and Current Status of IFRS in the Completion of National Accounting RulesEvidence from Croatia. Accounting in Europe, pp.1-9. Tokar, M.B., 2016. IFRSten years later: a standard-setters view. Accounting and Business Research, 46(5), pp.572-576.