Monday, February 24, 2020

The evolution of us gaap Essay Example | Topics and Well Written Essays - 500 words

The evolution of us gaap - Essay Example However, high-tech companies, with the help of Congress, effectively stopped this move. Instead, the amount of expense for options recently granted was to be mentioned in a footnote. Then, FASB started developing a standard that would force companies to expense the fair value of stock options granted to executives and other employees. However, as Zeff points out, company CEOs were quick in opposing as it would affect their personal compensation packages. When it became clear that FASB would continue with its efforts, the companies sought the help of Congress. It was discussed in the House and the Senate where majority of the members opposed, evidently under pressure from companies. As FASB further proceeded in issuing a standard, the Senate passed a resolution stopping FASB from acting further in that regard. More issues were to come. FASB issued the directive on reporting the comprehensive income either through a separate statement of comprehensive income or an additional section in the income statement. The companies wanted to disclose it in the Statement of Changes in Shareholders’ Equity. However, FEI pressured FASB to allow presenting it in a financial statement that few readers notice.

Saturday, February 8, 2020

Theorization & Generalization of Findings Article

Theorization & Generalization of Findings - Article Example Thus, Social Work Research is a means of providing a flexible system through which targets of a given Social Work projects can be analyzed, critiqued and evaluated in order to provide an opinion or view of the existing state of affairs in the status of a given community. The purpose of this paper is to critique a given article on the basis of standards, conventions, and ethics of Social Work Research presented by authoritative academics and researchers in the field. This will include a thorough review and analysis of the content of the article and how it meets the standards in the absolute and relativist sense. The article selected for this study is titled â€Å"Violence Exposure Among Children of Incarcerated Mothers† by Dana, D. DeHart and Sandra J. Altshuler which was published in the Child Adolescent Social Work Journal in 2009. As the title suggests, the article focuses on the social welfare of a class of people in society who need the help of social service providers and other social workers to gain a normal life – children of incarcerated women. Clearly, when a woman gives birth to a child in prison, the child is in a less than ideal social setting. Hence, there is the need for social workers in the community to find ways of ensuring that the child in question gets the right level of care and attention in order to grow to become a responsible adult. The title makes it easier for people searching the web to locate it because the words â€Å"violence†, â€Å"children† and â€Å"incarcerated mothers† are likely to be searched when anyone with a research interest needs to find an article with these features. This implies that it is conveniently titled and can be easily located. The title is also direct and straightforward because most thinkers can easily understand it and deduce a lot of meaning from it when they first see it.