`` France Virile Des Tondues A La Liberation, Sexuality,...

In this figure 2-1, two women are walking bare feet and their head have been shaved because they have been accused of sleeping with the enemy. One can also notice the Swastikas tattooed on their foreheads. A French woman describes the fate of women accused of collaborating with the enemy: The war was not finished, but in Paris it assumed another form – more perverse, more degrading †¦ The â€Å"shorn woman† of rue Petit-Musc†¦ walked along with her wedged-soled shoes tied around her neck, stiff like those undergoing a major initiation. Her face was frozen like a Buddha, her carriage tense and superb in the mist of a shouting, screeching mob of faces contorted by hatred, groping and opportunistic hands, eyes congested by excitement, festivity,†¦show more content†¦In fact, in behavioral science, studies of physical appearance have demonstrated that most women (and men for that matter) equate self-worth and the worth of others with the attainment of attractiveness (Bull and Rumsay 5). Therefore, to deprive women from her head hair equates a near total loss of self-worth. The shearing as the sexual punishment is to be found in numerous societies, from antiquity to the present. It modifies the appearance of a woman at a time when the body is the object of aesthetic valorization. It changes the relationship with the self and with the others. By cropping women, society rejects its whole guilt on women who are considered seductive. Consequently, public shearing allows a process of re-appropriation of the feminine bodies. It becomes the symbol for the destruction of the guilty body, the desecration, which forbids the guilty women to have access to her own femininity and sexuality. Through the process of shaving, the body becomes the reflection of the â€Å"moral ugliness.† In fact, because head hair expresses or manifests attractiveness and power, to be bald deprives a woman of the ability to fit into our society, to be a woman in the public sphere. Hair as a symbol of virility for men and attractiveness for women is found in widely separated cultures throughout the ages and in all parts of the world. It is surprising to find such a difference of meaning between women and

Coordinations in Walmart - Free Essay Example

Sample details Pages: 4 Words: 1288 Downloads: 10 Date added: 2019/10/30 Category Business Essay Level High school Tags: Walmart Essay Did you like this example? Walmart is a retail monster in the business working over the oceans and making a major fortune out of it. Its the universes biggest and the most impacting retailer. Walmart is unquestionably an unpredictable association as it works at an extensive scale over the globe and have distinctive showcasing sections and divisions including in the working procedure of the association. Don’t waste time! Our writers will create an original "Coordinations in Walmart" essay for you Create order Walmart particularly has Coordinations, advertising and deals office which are the real piece of the association making this particular retail monster. This kind of approach has empowered Walmart to be more effective in the particular market section by giving administrations to the clients and enhancing our everything client encounter by utilizing their Innovation and Administrations. A few terms that took after to construct its realm are as per the following. Productive Store network Walmarts inventory network is one of the worlds most proficient production network, Walmart utilizes less break in the middle of from the distribution center to their store diminishing the expenses and improving the general benefit. By having a compelling inventory network Walmart has effectively created it advantage over its rivals and in giving distinctive materials to the better places at an extremely standard time. Now and then it would be not as much as official for the organization to have a production network subordinate association on the grounds that the entire framework is relying upon the inventory network if a section separates at that point there is a little deferral in doing the business. Key association Key association is one of fundamental reasons of Walmarts prosperity, Walmart locate the best value provider and inquire as to whether they can satisfy the request then a long haul organization program is offer which lessens the costs. Vital associations likewise gives a strong base Walmart. By having diverse vital organizations Walmart at effectively coordinated itself into advertise and converge into the contenders too. In some cases is vital associations likewise make an issue for the association as the accomplices begin distinctive qualities instead of executing the systems with the Walmart? Natural stock stockpiling Walmart utilizes extremely instinctive method for putting away the stock, It keep its stock in truck and afterward later the stock is stacked to the semi-truck without moving them to the distribution center , this extensively builds the effectiveness of the transportation and time. Reliance on the a lot of Innovation and thoroughly relying upon the natural stockpiling framework here and there prompts disappointment as they can be mechanical and in addition mechanical mistake. Utilizing most recent innovation Walmart utilizes best in class arranging and transporting advancements to guarantee the required quality and speed it requires and to acquire high benefits and super-effective framework. Innovation based condition is dependably in dread of getting hacked, being abused and being worked by some other individual as opposed to the organizations official representatives. Contingent upon an excessive amount of Innovation Kelly Walmart disappointment regarding the mechanical blunders. Walmart utilized the terms recorded above to manufacture a situation for the ease business. It concentrated on the biggest gathering of white collar class individuals and the thought was to give minimal effort item incredible quality. Walmart gave the best supply and administration framework which chop down the costs in this manner clients were getting the items in best cost with higher quality. Walmarts technique continued developing as per the time and needs subsequently Walmarts ease procedure is extremely appropriate for the business. Enhancing the Walmart current circumstance in Walmart needs to apply their procedures to the diverse piece of the world. Walmart should center around the creating nations like India and China and additionally littler creating nations like Bangladesh. Purchase specifically concentrating on these nations Walmart can broadly expand the level of offers and in addition can be effortlessly showing signs of improvement cost in these a particular areas. As Bangladesh is considered as assembling center for huge numbers of the global brands, Walmart and effortlessly update themselves and execute these methodologies to conquer the particular issue of expanded spending plan for the particular area. As the work charges are likewise low in the creating nations, Walmart in generally increment their adequacy regarding the retail advertising. By watching out for the general deals and additionally the human asset data framework, Walmart can broadly build their effectiveness and also profitability towards the particular locale in which they are working together. Estimation of the stock and in addition Ascents of the client with respect to the item composes and furthermore be exceptionally advantageous for the association to keep a record of the execution for Walmart. This comprehension of the circumstance would build the level of profitability of the association. High number of estimation methods ought to be utilized to much of the time measure and control the information and in addition its encouraging for progressing Walmart in to the general public. By utilizing distinctive measurements for Quality Administration Walmart can generally build the level of administration arrangement to the client. Execution of advanced stages is exceptionally fundamental for Walmart to enhance their general level of viability over the web and other computerized mediums. By making particular system for usage of the better promoting viewpoint on the Advanced System and generally expanded organizations reach to the clients. By expanding the achieve the client organization can undoubtedly develop in various markets and also it can without much of a stretch go Worldwide too. By utilizing above methodologies Walmart in effectively increment the level of usage and additionally progression in the general public. Procedure for unquestionably assist Walmart with maintaining and preferred standpoint over its rivals and to give better administration and get bigger incomes from the market. Walmart is a concentrated association. The majority of the representatives inside the working environment are required to take after the organizations arrangements which is typically called the 10 principles of Sam Walton which is firmly executed in to the association. These methodologies are specifically signature of a brought together Association in which everything is streamlined by the beginning of the center thought of the association. Unquestionably Walmart has their own separation procedure by dropping down the costs. Walmart utilizes low value cost separation strategy for enhancing the general accessibility among their rivals. This low estimating approach empowers Walmart to get a greater amount of the market income by enhancing its general accessibility of market run items and also giving new items to lesser costs. As Walmart is extremely huge in estimate keeping up this sort of structure following down the cost and expanding the general benefit of the association by offering the most extreme measure of items has dependably been advantageous for the organization. Distinctive anticipating devices and additionally accessibility of best accessible providers utilizing the electronic administration framework is one of the primary thoughts which is actualized into the Walmart for enhancing the general cost income from the particular market fragment in which they are working. Market conduct of Walmart case not particularly institutionalized. Common alteration as indicated by the district and circumstance where the Walmart is opening its grocery store is the most fundamental piece of making a more compelling showcasing procedure for enhancing the accessible assets and in addition items. Organization is intensely depending on HR and making a greater amount of the natural approach instead of concentrating on mechanical engineer 1 model of the authoritative structure. Walmart has cutting edge arranging and overseeing office however their approach of getting an ever increasing number of HR into the authoritative structure as dependably drove them towards Being a natural structure. For enhancing the general operational structure of the association, Walmart can execute better procedure of treating its representatives by enhancing the general accessible hotspots for the workers and in addition giving satisfactory pay scale to their representatives also.

Bridging the Gender Gap in Oil and Gas Free Essays

1.0 Introduction For many countries, the extractive industry plays a major role as an economic driver, creating jobs, revenue and opportunities for development and growth. There are also social, economic and environmental risks associated with these industries which affect men and women differently. We will write a custom essay sample on Bridging the Gender Gap in Oil and Gas or any similar topic only for you Order Now Research by the World Bank (2009) has indicated that men have the most access to the benefits of these industries, whilst women are more likely to suffer the consequences of the social and environmental harms associated therewith. The different experiences of men and women in these industries significantly affect the ability of women to contribute to active growth and development in their respective economies. The gender gap in the oil and gas industry exists in two separate forms, the first being the top-end employment discrimination where there is a lack of females at the higher end of the employment spectrum seeing very low numbers of female engineers, and science and technology employees (European Commission, 2009). On the one hand this problem is a reflection of the imbalance of opportunities for adequate education, and on the other is what is referred to as the ‘leaky pipeline’ conundrum which describes the phenomenon of disproportionate numbers of women leaving t hese professions in each consecutive career stage in this industry. The second form of the gender gap is the very low numbers of female employees at the bottom end of the employment spectrum, that which requires lower education standards, but which may be more physically intensive. The World Bank reports (2009) that in most companies there is a female workforce of less than 10%, as these types of jobs are generally considered to be a ‘man’s job’. This is so because of the inherent physicality required in these work environments and the exposure to chemicals which presents a problem for female employees that are pregnant, meaning more time away from work and the inability to work if pregnant. This research will consider the existence of the gender gap, the justifications therefore, the effects of the gap and recommendations for closing this gap in the industry in terms of ensuring that the opportunities for growth and development, both economic and social are equa lly accessible in modern oil and gas industry. 1.1 Background to Research 1.2 Significance of Research 1.3 Research Question Research Objectives 1.3.1 Research Question What is the extent of the gender gap in the oil and gas industry? 1.3.2 Research Objectives To determine the causes of the gender gap in the oil and gas industry. To determine the effect of the gender gap in the industry. To determine a succinct set of recommendations for companies in the industry, as well as regulatory authorities in order to close this gap moving towards equal employment opportunities in this industry. 1.4 Proposed Structure 2.0 Methodology The research is primarily a conceptual research dissertation that focuses on an extensive conceptualization, contextualization, evaluation, and analysis of the key issues relating to Corporate Social Responsibility in the oil and gas industry. A conceptual research employs an analytical framework that is based on â€Å"a set of broad theories and ideas that help the researcher to identify accurately the problem(s) they seek to address, frame their research questions appropriately, and locate appropriate literature on the research subject† (Smyth, 2004: 168). In using the conceptual research method, this research combines theoretical and analytical aspects in order to achieve its aims and objectives and provide pertinent answers to the research objectives. In light of the fact that conceptual research requires access to an extensive pool of resources, there is a great reliance on diverse sources of secondary materials for analysis. In this regard, some of the sources of secondary data for the research and analysis include electronic databases such as Questia, Jstor, Emerald Insight, and Google Scholar. Of specific interest are journals that focus on gender issues in extractive industries in general as these are analogous with the oil and gas sector, but particularly those that are based on the study and evolution of the gender gap in oil and gas companies, focusing on developing nations and the Gulf countries, as these represent compounded historical gender issues. 2.1 Qualitative Research 2.2 Content Analysis 2.3 Data Collection 2.4 Reliability and Validity of Research 2.5 Research Limitations 3.0 Literature Review 3.1 The Gender Gap in Developing versus Developed Countries 3.1.1 Differences in Socio-economic problems 3.1.2 The relevance of education in enforcing this gender gap If one considers the vast differences in education priority placed in Gulf countries by comparison to African oil-economies such as Nigeria, one can see a very different picture of the relevance of education. On the one hand, Gulf countries are more likely to actively discriminate against female executive employees as there is a larger pool of adequately qualified female candidates, where in developing countries there are fewer qualified candidates, because of the lack of priority given to education and particularly education of females. 3.1.3 The difference in the nature of the Gender Gap in different socio-economic conditions 3.2 Cultural Sensitivities and Pragmatism In certain regions of oil and gas exploration, companies base their hiring discrimination on ‘cultural sensitivities’ where there is a concern for hiring women in higher-paying jobs would cause a backlash against women by their male colleagues (Musvoto, 2001). This has resulted in communities with soaring unemployment rates of up to 87% of women, despite the female demographic representing over half the local population. Particularly in developing countries, there is a trend towards rural-urban migration of the working population which often sees the breadwinner of a family leaving to work in an urban environment which perpetuates this gender gap by enforcing the role of the female as a caregiver rather than a breadwinner. In addition to these cultural sensitivities is a pragmatic approach taken by oil and gas companies which represents the bottom line in the sector in terms of cost implications. There is an argument to be made either way, with diversity goals becoming a secondary concern in favour of productivity and outcome. Male workers often have had greater educational opportunities and therefore less training and education is required, as well as less concern for factors of work-life balance. In the current economic climate, cost effective labour solutions are being of primary importance, particularly considering the growing importance of labour standards and quality of work environments which also present greater cost implications. On the other hand, studies have shown that in employment that is non-physical in nature women perform more productively and effectively, coupled with the barrier to private sector growth and development that employment discrimination breeds, increased female represent ation in the oil and gas sector may prove to be a more economical labour practice. Unfortunately however, despite evidence of long-term benefits of gender equality in the sector, companies choose short-term benefits which perpetuate and enforce this gender gap. 3.2.1 The broader socio-economic effect of the culturally enforced gender gap A theoretical expose on the broader socio-economic effects of the gender gap, e.g. continued lower education levels of women, perpetuated poverty for single parent households, lack of diversity in the workplace. 3.2.2 The benefit of a diverse workplace 3.2.3 Increased Issues with Work-Life Balance based on Gender 3.3 Leaky Pipeline Anomaly and Evolution of Policy to Mitigate the Gender Gap There are a number of potential explanations for this anomalous situation of women in high end oil and gas jobs, one of which is the role of women in many societies as the primary caregiver of their families (United Nations, 2008). Therefore, as women progress through their careers there is a likelihood of their care responsibilities, as well as job responsibilities increasing proportionately and simultaneously, and as a result they are less able to meet the demands of higher level employment. Whilst certain industry competitors have been recorded as saying that they attempt to incorporate individual career plans that take account of these increasingly personal responsibilities of employees (Al Tukmachy, 2012), the reality is a labyrinth of professional obstacles described as the ‘glass ceiling’ metaphor where female progression in the industry is limited due to concerns of increased need for consideration of factors of the work-life balance that are less present in thei r male counterparts (European Commission, 2009). As a result, women are often worked out of these executive and management positions, because companies offer incomprehensive policies that do not consider individual career and family outcomes (European Commission, 2009). 3.3.1 Current Changes in Policy Direction to Increase Diversity and Retention of Female Staff – A corporate perspective 3.3.2 International Instruments Mandating Diversity in Oil and Gas MNEs 4.0 Discussion 4.1 Analysis of the Gender Gap by Region 4.2 Analysis of the Gender Gap by Employment Level 4.2.1 Executive 4.2.2 Managerial 4.2.3 Non-managerial 4.2.4 Labour 4.2.5 Discussion 4.3 Current Examples of Corporate Policy for Non-Discriminatory Work Practices 4.3.1 Strengths 4.3.2 Weakness 4.4 Current Examples of Employment Schemes aimed at Female Inclusion in the Workplace 4.4.1 Strengths 4.4.2 Weaknesses 5.0 Conclusion The gender gap in the oil and gas sector is very current and topical debate as gender equality in the workplace is becoming a diversity goal around the world. Careful understanding of the causes and effects thereof are imperative for the management of these companies and the greater macro-economic goals of development and growth. This research therefore aims to contribute to the current understanding of these goals in order to further the studies and make concrete recommendations in order to close this gap and further growth and development in the sector. 5.1 Recommendations 5.2 Conclusion References Al Munajjed, M. (2008) Women’s Employment in Saudi Arabia: A Major Challenge, Ideation Center Insight: Booz Co Al Tukmachy, S. (2012) ‘Interview with Saba Al Tukmachy, Career Development Manager at ENOC’ Leaders of the Future Summit: Bridging the gap in oil and gas, 1 – 12 April 2012, Abu Dhabi: UAE Eftimie, A., Heller, K. Strongman, J. (2009) Gender Dimensions of the Extractive Industries. The World Bank: Extractive Industries and Development Series European Commission (2009) Women in science and technology: Creating sustainable careers. EUR 23740 EN Musvoto, A. (2001) Gender and Mining: Community. Birnam Park: African Institute of Corporate Citizenship Smyth, R. (2004) â€Å"Exploring the usefulness of a conceptual framework as a research tool: A researcher’s reflection†, Issues in Educational Research, 14(2), 167-180. United Nations (2008) Equal sharing of responsibilities between women and men. United Nations Division for the Advancement of Women. Expert Group Meeting, Geneva, 6-9 October, 2008 How to cite Bridging the Gender Gap in Oil and Gas, Essay examples

Most Important Considerations Of The Auditâ€Myassignmenthelp.Com

Question: Discuss About The Most Important Considerations Of The Audit? Answer: Introduction: The American Accounting Association (AAA) founded in the year 1916 is found as having a reputable and most significant history for having a place as a premier community of accountants in academia. The variety of membership has been capable of creating a culture where there is collaboration as well as innovation. The report is aimed at addressing the different types of legal as well as ethical reasons that need to be taken under consideration at the audit division at the Miller Yates Howarth (MYH). The different types of recommendations for the study have also been thought about for the use of the model (Abernathy et al., 2015). The particular study needs to have the application of the AAA ethical decision model shows the ethical issues which are connected to the related case study. The next part of the report has used the relevant case laws as also prepared certain recommendations for MYH managing partners. Determination of Factual Matters: The case provided related to the MYH accounting firm, operates primarily in Queensland and NSW. The organ Fertilisers Pty, is considered to be one of the most primitive clients of the organisation which has its operations located across the places namely Toowoomba as well as Tamworth. The contractor for waste management to the Dumparound Ltd. had been recently changed by Morgan Fertilizers, It was one of the senior audits, Jacqui who had wisdom regarding the community activities and also knew for certain that the local council was carrying out investigation in the Dumparound Limited for the level of toxic waste at one of the particular sites. Ethical issue identification: The thought processes regarding the ethical issues have been majorly found to be deployed on the Morgan Fertilizers Party which changed its waste management contractor to the Dumparound Limited. The existing contract between the Morgan Fertilizer and Dumparound does not include any sort of specification for any sort of damages. The major form of the ethical considerations was raised by Jacqui Leak, who had the relevant knowledge of the fact that Dumparound was being searched by the local council to determine the level of toxic waste at a particular site. Dumparound has not even signed the contract which is thought to be substantially held for 3 years and the implications are a cause of serious concern for Jacqui. Important principles, values and rules identification: Keeping aside the prevalent ethical issue, the major legal issue that is considered has been identified with the AASB 102 on the inventory valuations. The valuation cost requires to be recognised in terms of the asset and the same needs to be carried forward for the recognition of revenue (Onoja Abdullahi, 2015). The code relevant under APES 110 Code of Ethics for Professional Accountants is found to be applicable to Section 310 conflicts of interest. Regarding the application of this particular rule, the MYH members are required to support the ethical as well as legitimate objectives in terms of the application as well as the significant procedure in the particular organisation. The possible alternatives and their specification: The major specification of the possible alternate options has been found to depend on the evaluation of the appropriate recording of the adjustments in the inventories between the years end as well as the dates of the physical count. Additionally, there is the need of the auditor to analyse the inward and the outward stock movements with the date of cut off date as long as the cut off date is not established with the validity of the date based on the years closing date (Gaynor et al., 2015). Comparison of the values as also the alternatives: The value comparison is based on the APES 110 Code of Ethics for Professional Accountants application which is found to be applicable with the Section 310 conflicts of interest vs. AASB 102 on valuation of inventories. Depending on the APES application the responsibility of the member to a particular organisation requires to be based on the professional indebtedness to conform to the fundamental principles that are in conflict. It can further be seen that a business member needs to support the employer as also the methods and the rules where are significant as per the organisation. Depending on the thoughts put forward in the rulings of the AASB 102, the most important considerations are based on the measurability of the net reliable cost or value which needs to be carry forwarded along with the recognition of the revenue. The inventory cost requires to be further considered regarding the numerous evaluation that rely on the factors such as the cost of considering the various evaluations that rely on the cost involved in making the assets use ready (Gu, 2013). Identification of the alternative access of the consequences: In situations where the inventory value is highly valued, the net income requires to be overstated regarding the gross profit of the company. The overvaluation of the earnings retained requires to be understood as per the retained earnings. The equity value, total asset value as well as the current assets of the company may be overvalued along with those earnings which have been retained (Feng et al., 2014). Recommended decision: The most important recommendation that has been seen with the Oasis Ltd. Puts to the fore, the negligence charged in terms of the MYH audit. This however needs to be the primary decision of the count to deal with the situation on its way where MYH may or may not be held on cause of negligence (Gray Ehoff Jr, 2014). Report for the managing partners of the MYH: Depending on the considerations of the AASB 102, on the inventory valuation, the major issue has been considered with the mistake in the inventory valuations at the cost of the recognised assets as well as the carry forwarded values with the revenue recognition. There is the need for the inventory to be measured, depending on the realisable cost or the value, accordingly as the one which is lower (Reineking et al., 2013). The inventory costs need to considered, depending on the cost of conversion, the cost of purchase as well as the incurred cost in making the asset ready for a specific purpose. It requires to be noted that the cost of inventory may not be possible to be recovered in case the inventory portion is damaged or obsolete (Malaescu Sutton, 2014). The cost of inventory is not recovered as expected if the evaluated expenses regarding the sales policy have been expanded (Doxey et al., 2015). The major consideration for the inventory recording below the cost to the net realiz able amount is considered to be reliable by nature that should not be carried by the extra amount expected from the sales realisation. In cases where the inventory is overvalued, the net income as well as the gross profit requires to be overstated. The major impact will lead to the overvaluation of the retained earnings, total assets as well as the stockholders equity. The net income has also been valued overtly for the inventory overvaluation with fewer cost of goods sold, that need to be changed for the revenue. The improved profit amount of the net profit shows the stakeholders equity as also the retained earnings. Because of the overvaluation of inventory the period of accounting has been changed to the period at the beginning of the inventory towards the end of the period of accounting turning onto the starting of inventory accompanied by the suitable time frame. The time period of the cost of the goods needs to be considered with the CGOS, as this is bound to be too high and is considered to be able to bring the period of the next income and also consider the profit to be too low (Haribhai-Pitamber Dhurup, 20 14). According to the case of Morgan Fertilizers, it has been seen that a high amount of value was carried to the inventories in the balance sheet and successfully taken over by the Oasis Ltd. Despite this, after the elapse of two months, the companys inventory was overstated. Further, it has been seen that more than about 50% of the inventory was out of time and the inclusion of the valuation count according to the inventory should not have been done. The various type of inventories were thought to be based on the actual value. MYH should be valued in accordance with the stock valuation of the management (Onyekwelu Ugwuanyi, 2014). The physical conformation of the inventories is the management authorities responsibility as well as their duty to manage the units. The management is also responsible for building the strategy of the inventory checking yearly for establishing the financial statement formulation. Further, the auditor is required to do an entire review of the method to get suitable and genuine information for the audit conformation as well as for tallying the same with the physical inventory. There is a requirement for the auditor to be physically present for the investigation and inspection of the inventory. This is done in order to check the systems set around the management to record changes in the accountability of the procedures. The auditor can opt for the count of the inventory which is present as per the alternative measures as well as the inventory adjustments in the inventory with the count of the accurately recorded units (Carey, Potter Tanewski, 2014). The auditor is required to review the different types of the management information as well as the internal control in terms of the tagging, recounting stock sheets as also the identification of the obsolete as well as the non-mobile or the rejected items. The person also needs to consider the cut-off techniques for the WIP valuation along with inventory movement. According to the general rule, there is no liability of the auditor towards the clients or the third party. The third party consideration is shown as: Untrue financial statements The intentional or reckless ignorance by the financer of a certain untrue fact Committed errors in the final accounts preparation Negligence by the auditors Intentional preparation of the financial statement for the third party to take proper action According to the case Esanda Finance Corporation Ltd v Peat Marwick Hungerfords (1997), it has been seen that the corporation lends money to a particular organisation based on the audit report. After the default of payment however, a claim was made by Esanda to the auditors providing a loan based on the audit report that breached the mandatory standards of accounting. Conclusion: Oasis Ltd. brings forward the charged negligence in terms of the MYH audit. According to the provided case of the MYH, the verification of the stock was done correctly by the auditor; the valuation was also accepted by them. The management however did not consider the stock to be obsolete. Evidence reveals that the Oasis Ltd. was under significant client pressure for the audit completion within one month from the date of balance sheet. References Abernathy, J., Hackenbrack, K. E., Joe, J. R., Pevzner, M., Wu, Y. J. (2015). Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Staff Consultation Paper, Auditing Accounting Estimates and Fair Value Measurements: Participating Committee Members.Current Issues in Auditing,9(1), C1-C11. Carey, P., Potter, B., Tanewski, G. (2014). AASB Research Report No. Doxey, M. M., Geiger, M. A., Hackenbrack, K. E., Stein, S. E. (2015). Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Release No. 2015-004, Supplemental Request for Comment: Rules to Require Disclosure of Certain Audit Participants on a New PCAOB Form: Participating Committee Members.Current Issues in Auditing,10(1), C1-C10. Feng, M., Li, C., McVay, S. E., Skaife, H. (2014). Does ineffective internal control over financial reporting affect a firm's operations? Evidence from firms' inventory management.The Accounting Review,90(2), 529-557. Gaynor, G., Janvrin, D. J., Pittman, M., Pevzner, M., White, L. (2015). Comments of the Standards Committee of the Auditing Section of the American Accounting Association on IESBA Consultation Paper Improving the Structure of the Code of Ethics for Professional Accountants. Gray, D., Ehoff Jr, C. (2014). Lower Of Cost Or Market Inventory Valuation: IFRS Versus US GAAP.Journal of Business Economics Research (Online),12(1), 19. Gu, S. (2013). Research and analysis on issued inventory valuation methods of enterprises.Balance,50, 541-544. Haribhai-Pitamber, H. U., Dhurup, M. (2014). Inventory control and valuation systems among retail SMEs in a developing country: An exploratory study.Mediterranean Journal of Social Sciences,5(8), 81. Malaescu, I., Sutton, S. G. (2014). The reliance of external auditors on internal audit's use of continuous audit.Journal of Information Systems,29(1), 95-114. Onoja, E. E., Abdullahi, Y. U. (2015). Inventory Valuation Practices and Reporting: Nigerian Textile Industry Experience.Mediterranean Journal of Social Sciences,6(4), 74. Onyekwelu, U. L., Ugwuanyi, U. B. (2014). Effects of IFRS adoption on inventory valuation and financial reporting in Nigeria.European Journal of Business and Management,6(8), 29-34. Reineking, C., Chamberlain, D. H., Rudolph, H. R., Smith, M. (2013). An examination of inventory costing convergence under generally accepted accounting principles and international financial reporting standards.