Slavery - 1001 Words

Slavery was like an addiction that the south could not break. Although it provided economic benefits to both the north and the south, the addiction or â€Å"curse† bound the people to the downfalls of slavery as well. Slavery created an oligarchy of which a small aristocracy of slave-owners would dominate political, economic, and social affairs of both blacks and whites. The institutions negative impact on the South, and even the entire nation would eventually lead to a great tragedy: the civil war. Although the institution of slavery oppressed enslaved individuals, the effects were felt beyond the large slave population. Often, â€Å"the whites of the [southern] region were also touched by an institution [slavery] which was central to their way†¦show more content†¦Slavery may have helped produce abundant amounts of cotton cheaply, but it also cursed those who were tangled in the grip of this â€Å"peculiar institution†. Wealthy slaveholding families also dom inated politics on both a regional and national level in the ante-bellum era. Slavery, like land, was seen as a sign of wealth, and wealth would provide families with the means to educate their children at private institutions. These families would lose their â€Å"investments† (slaves), if slavery was outlawed, therefore the system was â€Å"at the core of southern politics, determining issues and influencing men† (192). The need to defend slavery even led to the ultimate demise of the Whig party in the south. Slavery, according to Carl N. Degler, â€Å"gave a new, but false, unity to southern political thought† (192). Although the institution of slavery may have unified the south, the effects were temporary, and southern political freedom was cursed with restrictions. The political ideals of the south established by the cursed institution of slavery would eventually clash with northern abolitionists to cause the great American tragedy, the Civil War. The South ’s addiction to slavery in the early 1800’s would lead to great impacts on the region, as well as the nations. Slaveries economic blessing came at the price of the nation’sShow MoreRelatedSlavery And The Slavery Of Slavery Essay2080 Words   |  9 PagesThere has been an ongoing debate on whether Christianity condoned or condemned slavery. In this essay, I will discuss how slave owners used biblical context to uphold the institution of slavery. I will begin analyzing scriptures in the bible that pertain to slavery. It is in my belief that the Bible did not condone slavery in the way that slave owners upheld slavery. I do not argue against that there were not slaves by bondage but they were not enslaved against their will but through the will ofRead MoreSlavery And Its Effects On Slavery Essay1202 Words   |  5 Pages This was the period of post-slavery, early twentieth century, in southern United States where blacks were still treated by whites inhumanly and cruelly, even after the abolition laws of slavery of 1863. They were still named as ‘color’. Nothing much changed in African-American’s lives, though the laws of abolition of slavery were made, because now the slavery system became a way of life. The system was accepted as destiny. So the whites also got license to take disadvantages and started exploitingRead MoreSlavery And Its Effects On Slavery999 Words   |  4 Pagesresearch and taking the Slavery footprint quiz I realized just how much my life and lifestyle depended on slavery. 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In the year 1831 Preacher Nat Turner starts a rebellion that is known to be the largest slave uprising in American History. also that year William Lloyd Garrison started publishing the LiberatorRead MoreSlavery And The Slavery Of Slavery Essay1742 Words   |  7 Pagesto resist their masters, and the institution of slavery in a subtle or a suicidal way. The visions of freedom varied throughout time periods and regions; in 1739, you have the Stono Rebellion, people used laws to argue their cases o f injustice, such as Emanuel Pieterson and Dorothy Angola, who fought for the freedom of their child and David Walker, Frederick Douglass and Harriet Jacob who used literature to speak against the institution of slavery. Another aspect was that freedom had a differentRead MoreSlavery And The Abolition Of Slavery1166 Words   |  5 Pagesmain issue of controversy that contributed to the split of the Union: slavery. Lincoln explicitly expressed that slavery should be abolished for several reasons, recognizing the practice as an extreme violation of human rights and American republicanism. Despite his advocacy for abolishment, Lincoln’s politics on racial justice were still problematic. While Abraham Lincoln recognizes basic human rights, and advocates that slavery is an obvious violation of these basic principles, I argue and characterizeRead MoreThe Slavery Of African Slavery1128 Words   |  5 PagesSlavery is one of the most inhumane acts the world has ever known. African s were kidnapped and forced into slavery by Europeans; they were separated from their families and forced to work on plantations. They were placed in unbearable conditions and the prevalent racism attached onto this system fueled the mistreatment and oppression of black people for years to come. The origins of the widespread African slavery in America as we know today started in early colonial America when people needed cheapRead MoreSlavery, Racism, And Slavery Essay1779 Words   |  8 PagesSlavery began before racism in North America. To prove this I will provide an analysis of chronological events that displayed acts of slavery and racism. With that being said, Initially I will be delving into the earliest implementations of slavery in North America. That being Jamestown Virginia 1619. Secondly, analysing an extract from 1655, where an African man named Anthony Johnson claimed to own another black individual, John Casor as his property. Subsequently, moving onto Winthrop D Jord anRead MoreThe Slavery Of Slavery And Slavery944 Words   |  4 Pagescondemn slavery. The South also used religion as their argument, but instead, they used the Bible to argue that slavery was an acceptable part of life. People have questioned whether it was right or wrong of the South to use the bible to support their beliefs in slavery. Some would say that pro-slavery southerners had every right to use the Bible to support their beliefs. When Northerners began to use the Bible against slavery, southerners used this same argument to support it. Slavery was a practiceRead MoreSlavery : Slavery And Slavery901 Words   |  4 PagesSlavery in America started in 1619 when settlers brought over African Americans to Jamestown, Virginia. The slaves came to Jamestown to work on the tobacco plantations. The slaves were also sent to other colonies such as South Carolina to work on the cotton plantations. Slaves were people who worked for no pay. This caused the land owners to make more profit from their plantations because they didn’t have to pay their workers. Southern slave owners, specifically in South Carolina, relied on slavery

The Debate Over Same Sex Marriage - 1181 Words

Today’s society is all about controversy, whether it is political controversy or social controversy, society thrives on it. What is more controversial in today’s society than same sex marriage? It is a topic that has battered Americans for decades, and just recently has it been decided that same sex marriage and relations is awarded by the constitution. Before this it was at states discretion whether or not to allow those of the same sex to marry. But, on June 26, 2015 the Supreme Court ruled that the constitution gave legal rights to same sex couples to marry in all 50 states where prior to that only 37 states had legalized same sex marriage. (Freedom to Marry Inc.) So, what about those 13 other states, how did they feel about this†¦show more content†¦But what others do not think about is just how resistant the American people have been to gay marriage being legalized, as it has taken a long period of time for the United States government to take action on im plementing it as legal. Looking back all the way to 1972 starting with Baker v. Nelson in Minnesota a same sex couple, Richard Baker and Michael McConnell, were denied a marriage license by the county clerk’s office and went to court with it. This case made it all the way up to the Supreme Court resulting in a dismissal. (Freedom to Marry Inc.) The court’s action to deny the ability for same sex marriage couples to marry reflected that the freedom of people to marry only applied to opposite sex marriages. Most citizens were in agreement whether they were Republican or Democrat, that same sex marriage should be prohibited. The beliefs of the citizens and the courts about same sex marriage triggers a domino effect of events to come. Many actions were taken against same sex marriage over the years. On January 1st, 1973 Maryland became the first state to put a ban on same sex marriage. (Freedom to Marry Inc.) Jumping forward to September 21st, 1996 President Bill Clinton, whom is a part of the Democratic Party, signs the Defense of Marriage Act. The Defense of Marriage Act allows the unequal treatment of same sex couples who have been married legally and takes away their protections and responsibilities that marriage has at the federal level. (Freedom to

Intro to Aeronautical Science Free Essays

Over the years I have been impressed at the armed services and their success In the very risky business of aviation. It Is truly amazing to imagine a high school graduate trusted with the lives of others after a very short block of instructions and what seem to be streamlined training. Recently, a very Junior mechanic was working with a few of his peers on the rotor system of a helicopter in our fleet. We will write a custom essay sample on Intro to Aeronautical Science or any similar topic only for you Order Now Sometime during the wee hours of the morning, almost to the end of a graveyard 12 hour shift, the Junior Soldier saw something bounce off the engine inlet and straight in. The Soldiers up above acknowledge dropping some hardware from a bag and come down from the aircraft to see if they could retrieve it. The area was an unimproved hardstand but with the harsh environment we face while deployed, it Is very difficult to account for everything that hits the floor. After hours of looking, Inspecting and even an engine bore scope, no hardware could be seen in the inlet or internals of the engine. Many doubted the junior soldiers’ recollection after his long hard night. The technical Inspector, Maintenance test pilot and Production control Officer all weight in after all the precautionary Inspections were done but the Junior soldier stood his ground and was the most important safety officer that day. The engine was removed and set to the shop for teardrop and inspection. Prior to tear down, the engine was hung upright with the inlet pointed to the ground. The output shaft was spun In the hopes that the said hardware fall to the ground. No hardware was found. The teardrop begun and to the amazement of all involved, a 5/1 6 nut was discovered concealed beyond the inlet guide veins. The pressure was finally released from the shoulders of all involved and the hero of the day was the fresh out of high school soldier who understood the Implications of a simple 5/16 nut going through the compressor blades of a Jet engine. How to cite Intro to Aeronautical Science, Papers

Bhp Billiton Limited Company for Strategy Choices - myassignmenthelp

Question: Discuss about theBhp Billiton Limited Company for Strategy Choices. Answer: Introduction BHP Billiton Limited Company is a public dual-listed company in Australia. It is one of the largest business companies in Australia listed in the Australian Stock Exchange Market. BHP Billiton was formed in 2001 after the merge of Australian Broken Hill Proprietary Limited (BHP) and Anglo-Ditch Billiton plc. which ended making it an Anglo-Australian multinational Company. The companys headquarters are based in Melbourne, Australia as well as in in London, United Kingdom. However, it has branches in almost every part of the world, e.g. United States, Chile, Australia, United Kingdom, Canada, Mexico, Brazil and Colombia among others. In these countries, the companys branches are located in most of their major towns. It specializes in mining and production of metals and minerals like petroleum, Nickel, Manganese, coal, iron ore, Aluminum, potash and copper. Recently, the business has been expanding its operations all over the world through mergers and business acquisition methods (Flori s et al, 2013). I addition to that, being listed in the Australian Stock Exchange market, it has the opportunity to attract more investors and shareholders than a business that is not listed ("Our Structure". BHP Billiton. Retrieved18 August2010). This means that it is owned by a large number of shareholders who help the board of directors and management team to carry out their roles effectively and efficiently. Being an international company, it must use current and modern accounting and financial policies in its operations. In addition to that, the managers should also use the improved reporting measures and technique to deliver their accounting and financial reports (Harris and Arnold, 2013). The company is one of the top most rated businesses in Australia with very high margins of annual revenues received. In that case, this report will address the current accounting and reporting strategies and policies that BHP Billiton Company is using nowadays. The report will address these measures and techniques by looking at the managers reports as well as accounting officers reports. Furthermore, the report will address the key financial reporting standards and techniques being used by the company. There will be comparison to be done between the companys accounting policies and those of its competitors. The report will also address the flexibility, quality, reliability and validity of the strateg ies used by the companys management team during the implementation of these accounting policies and measures. The report will also analyze the companys reports for the last two years. Discussion Section 1: bhp billitons key accounting policies Accounting policies are the specific principles and rules that govern a companys financial statement preparation and reporting. They include the tools, techniques and methods used to evaluate and analyze the value of a businesss asset. They include the IFRS and the IAS standards. In that case, every business organization has its own accounting policies that help it conduct its financial statement operations (e.g. determine the depreciation methods, goodwill recognition, business revenue and cost analysis and determination, assets valuation, investment options among other things) (Rafael de et al, 2012). However, it is important to note that different accounting policies are used for different business types and sizes. Therefore, it is the responsibility of the organizations management team and the accounting officers or financial advisors and experts to determine which policy is best for the business operations. In that case, from my analysis of year 2015 financial report, BHP Billit on Company uses the following accounting policies for its business operations: Sales Revenue This is basically the profit realized when a businesss products are sold or services paid for. When the companys products are sold or when assets are disposed, the revenue received is recognized only when there is the existence of sales or disposal evidence. However, there are also other requirements for the sales revenue to be recognized in a financial statement preparation (Cortese et al, 2010). For instance, the business accounts should be able to realize the transfer of the products risks and rewards to the customer. In that case, BHP Billitons sales revenue can only be recognized when a products title if completely and officially passed on to the new customer and evidence (in most cases a form containing the sales agreement details) provided to the accounting officers (Blainey, 2010). Depreciation of property, plant and equipment These are classified as some of the companys assets. The value of any property, plan or equipment owned by the company is depreciated on their estimated value at that exact time, i.e. the residual value over their estimated useful lives. In the end of the business year, the company estimates its assets value after their useful lives and period, and estimate their depreciation value after that period of time. The depreciation charges are recorded and documented in the financial statements of that year. On the other hand, the actual depreciation estimation commences on the exact date of asset commissioning. However, the major property, land and equipment categories are depreciated on a straight line basis and/or according to their unit or production. Furthermore, since the business begun leasing some of their assets (e.g. buildings, land, plant and equipment, mineral rights and petroleum interests etc.), the principle was that, if the asset is not readily transferable, the asset deprec iation value for the remaining time period will be lesser than the assets useful life (Cortese et al, 2009). Inventories The companys inventories are always valued at the lower of their cost and net realizable value, i.e. including the work in progress (WIP). Generally, the cost of the inventories is determined primarily on the basis of their average costs while that of processed inventories is valued according to their absorption cost basis. Basically, the cost of processed inventories include the cost of raw material purchases, transportation costs, production costs, mining and manufacturing overhead costs among others (Tucker and Hoque). On the other hand, the mineral inventory value is assessed and determined through survey. For instance, the petroleum value is determined by assessing the petroleum quantity derived through flow rates or petroleum tank volume whose volume and composition is calculated by sample analysis method. Intangible Assets Valuation The company values its intangible assets in terms of the cost realized after acquiring any intangible assets like software systems and licenses. However, the valuation is based on the assets fair value but recorded at a cost less accumulated amortization and impairment charges (Cortese et al, 2007). The intangible assets that can be identified and those with limited life span are amortized on a straight-line basis over their expected useful life time. However, it is important to note that, BHP Billitons intangible assets are all identifiable and all have finite or limited useful life span. Goodwill BHP Billitons goodwill is valued in different ways according to the originality or cause of the goodwill. For instance, goodwill realized when the business is paid a fair value of consideration that is more than the companys group share value is called purchased goodwill. Good will realized when the fair value of the companys group share of the identifiable assets exceeds the assets cost of acquisition is immediately recorded in the income statement of the company as a revenue or income. The companys accounting rules do not allow the amortization of goodwill. However, the carrying amount and value of goodwill is assessed against its recoverable amount at the end of every business year. There are other significant accounting policies used by BHP Billiton Company. They include policies like: Impairment and reversal of impairment of non-current assets, taxation policies, exploration and evaluation expenditure policies, policies governing leased assets, development expenditure costs, financial instruments policies to name just but a few. Section Two: Accounting Flexibility The flexibility of the companys accounting standards is possible because of the methods, techniques and measures created and implemented in choosing them. Apparently the accounting standards are provided either by the International Accounting Standards Board (IASB) or Financial Accounting Standards Board (FSAB) organizations. These standards and policies are provided of different types like the IAS, IFRS and Generally Accepted Accounting Standards (GAAP) standards and are meant to be used by any organization that deems them suitable and effective for its business operations (Beuren et al 2008). As for BHP Billiton Company, the current accounting policies and methods are determined by both the board of directors, management team and the financial or accounting advisors and specialists ("Our Structure". BHP Billiton. Retrieved18 August2010). Just as mentioned earlier, the company is headed and managed by a group of board of directors since it was formed. The companys Board of Directors work closely with the companys shareholders and other top management team like the Chief Executive Officer, and the Chairman who are referred to as the Group Management Committee. In the first years of its formation up until January 2015, the companys funding, liquidity, balance sheet management and dividends management issues were conducted and managed by the Group Management Committee. This means that the committee and the Board of Directors were also responsible for choosing the companys accounting and financing policies and procedures. However, since early 2015, the responsibility was given to the Risk and Audit Committee. However, the responsibility of business investments and divestments was left to the Board of Directors. BHP Billitons Board of Directors is composed of experienced, skilled and experts from different fields of business administration and management. The group is made up of different committees and management groups with different roles and responsibilities. At the end of every year, every group must produce its end of year financial statement (cash flow statement, statement of financial position, profit and loss statement etc.) and deliver it to the accounting department for comparison. The accounting officers compare to ensure that the information on their statements is exactly the same as the one in the groups statements. This means that every manager in the company and the Board of Directors team take part in choosing the suitable financial and accounting policies to be used by the company. This is because they are also used and relied upon by the accounting officers to produce correct, valid and reliable financial statement data (Blainey, 2010). On the other hand, if the accounting officers are not exactly sure about a certain statement or information, they pass on the decision to the board of directors and other committees that are in charge. In that case, it is possible for the management team to affect the choice of accounting policies and/or any other information and data that may be related to financial statements of the company. The companys accounting decisions especially those that relate to investment options, asset purchase and disposal, dividends rewards to name a few are to be approved by the board of directors or the manager in charge of that particular department. Section 3: Accounting Strategy Evaluation Every business organization has different strategic measures and techniques to deal with each and every operation. In most cases, the businesss management team is the one in charge of making strategic decisions and which means that they also are responsible for and take any strategic risk involved in any business operation (Nol et al, 2010). However, different businesses have different ways of deciding and evaluating their strategic decisions. Management Decisions and Judgment In the case of BHP Billiton Company, the accounting strategic decisions are made by the management team or committee. To prepare the companys consolidated financial statements, the management has to make realistic and smart judgments and decisions that are capable of affecting the financial statements reports. This means that these strategic decisions influence the values of the assets and liabilities in the statement of financial position and the revenue and expenses stated in the profit and loss statements at the end of that specific business year (Blainey, 2010). In most cases, the management takes a thorough evaluation and analysis of the companys assets, liabilities, contingent liabilities, revenues and costs in order for them to make effective decisions, estimations and judgments that are used in determining the accounting policies. In addition to that, the management must visit the previous years financial statements and reports information to make these decisions. By visiting the historical data, they get to chance to learn from previous cases, decisions and experiences. Accounting Policies The companys accounting and financial reporting strategies meet the requirements of the strategic reporting required by the United Kingdom Companies Act and Operating of Financial Review required by the Australian Corporations Act. The accounting policies standards used by BHP Billiton Company always meet the requirements listed by the IFRS organization which means that they are simple and easy to understand. In determining which policies to use, the management estimations and judgments are considered. Some of the accounting policies where management estimates, judgments and assumptions are involved include the following: business reserve estimates, exploration and evaluation expenditure, recoverable amount from property, plant and equipment, business development expenditure, closure and rehabilitation provision and taxation among others (Ribeiro et al, 2014). The companys financial information, effects of accounting policies and financial statement value is mostly determined by the management decisions on value estimations and judgments. Objectives of the Accounting Policies The companys overall strategy is to own and operate large, long-lasting, affordable product market. Its strategies revolve around ensuring availability and access to any asset needed for business operation. Furthermore, the company focuses on its business growth as well as value creation of any asset available in the company. Its strategies are entirely based on value creation and profit or revenue realization in the end of every business year. Therefore, the accounting strategies are also meant to focus on business growth and asset value creation. The strategies focus on the following key areas: Cost efficiencies by focusing on increased profits, timing projects or investments for value and returns and increasing the value and flexibility of the accounting policies. Section 4: Quality Of Disclosure Evaluation Every business organization must have effective and efficient accounting policies to implement during the preparation and reporting its financial statements. Furthermore, the accounting policies and standards have to be of good quality and be capable of inflicting good quality into a businesss financial statements. In addition to that, every business always has a certain period of time to conduct its operations and preparing its accounting and budgeting reports, basically called the fiscal or business year where by every business must give a report on its financial statements (Islam and Dellaportas, 2011). In that case, it is important for this statements to be of good quality for their information to be reliable, valid and effective. In the case of BHP Billiton Company, its disclosure information has always been of very high quality for the past 2 decades. The company has always prepared its financial statements on time at the end of every business year which means that the information published is always current. In addition to that, it has always published information on its revenues, costs, losses and investment options in its website and other networking sites like Google and Wikipedia. Additionally, the company has published its progress and other information Australias business websites and business print media publications. The information available to the public has always been detailed, relevant, reliable, and valid for use by researchers or any other business. Besides being of good quality, the companys information is usually sufficient and adequate for evaluation and analysis when need be. BHP Billitons policies and standards are currently non-standard financial measures. This means that the company in vestors make most of the accounting policies, whether they will effective or not (Harris and Hargovan, 2010). The reason for BHP Billiton using the non-standard measures is to be able to avoid some of the restrictions involved in the use of GAAP, e.g. underlying profit and earnings. Through the evasion of GAAP they are able to realize benefits like earnings before interest, tax, depreciation and amortization and non-GAAP income (Boyce, 2009). Section 5: Potential Red Flags The companys potential red flags originate from the challenges and problems that it faces from both the internal and external environment. However, there are other issues like the financial global crisis and economic conditions which are some the main issues that the company has no control over. Issues like climate change has caused a lot of negative changes towards BHPs performance. His has therefor led to loss of revenue and increase of loss caused to the business. In addition to that, there have been scenarios where the company has expected its liquidity status to be low but turns out to be high whereby the company is said to have more cash to pay the debts and shareholders rather than to invest. The company sometimes also faces certain changes in asset ownership whereby the government can decide to take back a property that the company had bought. This means that the changes interrupt the companys operations and cannot be controlled when it comes to that, e.g. the New South Wales government buying back BHP Billitons Caroona coal mine. Additionally there are frequent and drastic price changes for the companys products which affects the revenues and profits value for the company in the end of the business year. Section 6: Compliant With The Conceptual Framework Just as mentioned earlier, BHP Billiton Company uses the GAAP standards and principles; which are closely related to those of IFRS (Georgiou, 2010). However, there are few challenges and complaints that accompany the use of IFRS standards or the GAAP accounting principles (Harris and Arnold, 2012). Recognition and Valuation of Mining Operation as an Asset Generally, for an asset to be recognized in the statement of financial position, it must have an economic value to the business and the economic value must be measurable. However, according to IFRS, every asset should be classified as either tangible or intangible which causes confusion in some businesses whereby some take the exploration and evaluation assets to be part of the property, plant and equipment assets (Bebbington et al, 2014). Potential Liabilities Arising Factors Influencing the Accounting Policy Decisions Usually, a businesss assets value measurement can be done after asset recognition which cause challenges for the organization to recognize even the unrecognizable asset. On the other hand, the IFRS principles and policies have always focused on recognizing the business arrears that can bring revenues to the business (Beuren et al, 2008). Conclusion From the research, it is clear that every business must have effective and efficient accounting and reporting principles and standards. However, making the choice for the suitable standards may be difficult but should be done. Apart from helping in the documentation and maintenance, these standards are meant to guide and govern a businesss financial statement preparation and reporting. They are used to deal with complex accounting and financing business operations like depreciation, goodwill recognition and financial statements consolidation among other things. Being a successful business organization, BHP Billiton has been using very effective and efficient accounting and reporting standards to control and manage its financial statements. The company has also been involved in initiating and implementing effective strategic decisions that have contributed to its growth and development within a short time span. Therefore, the company should certainly continue to use these standards or even create others that can be more beneficial in future. References Beuren, I.M., Nelson, H. Klann, R.C. 2008, Impact of the IFRS and US-GAAP on economic-financial indicators,Managerial Auditing Journal,vol. 23, no. 7, pp. 632-649. Blainey, G., 2010. A brief history of BHP Billiton.Journal of Australasian Mining History,8, p.23. Bebbington, J., Unerman, J. and O'Dwyer, B. eds., 2014.Sustainability accounting and accountability. Routledge. Boyce, G. 2009, Public discourse and decision making Exploring possibilities for financial, social and environmental accounting,Accounting, Auditing Accountability Journal,vol. 13, no. 1, pp. 27-64. Cortese, C., Irvine, H. and Kaidonis, M., 2007. Standard setting for the extractive industries: a critical examination.Australasian Accounting Business Finance Journal,1(3), p.1. Cortese, C.L., Irvine, H.J. and Kaidonis, M.A., 2009, March. Extractive industries accounting and economic consequences: past, present and future. InAccounting Forum(Vol. 33, No. 1, pp. 27-37). Elsevier. Cortese, C. and Irvine, H., 2010. Investigating international accounting standard setting: The black box of IFRS 6.Research in Accounting Regulation,22(2), pp.87-95. Eugnio, T., Isabel, C.L. Morais, A.I. 2010, Recent developments in social and environmental accounting research,Social Responsibility Journal,vol. 6, no. 2, pp. 286-305. Floris, M., Grant, D. and Cutcher, L., 2013. Mining the discourse: Strategizing during BHP Billiton's attempted acquisition of Rio Tinto.Journal of Management Studies,50(7), pp.1185-1215. Georgiou, G., 2010. The IASB standard-setting process: Participation and perceptions of financial statement users.The British Accounting Review,42(2), pp.103-118. Hansen, T.B., 2011. Lobbying of the IASB: an empirical investigation.Journal of International Accounting Research,10(2), pp.57-75. Harris, P. Arnold, L.W. 2013, US GAAP Conversion To IFRS: A Case Study Of The Balance Sheet,Journal of Business Case Studies (Online),vol. 9, no. 2, pp. 133-n/a. Harris, J. and Hargovan, A., 2010. Corporate Groups: The Intersection between Corporate and Tax Law: Commissioner of Taxation v BHP Billiton Finance Ltd. Sydney L. Rev., 32, p.723. Harris, P. Arnold, L.W. 2012, US GAAP Conversion to IFRS: A Case Study ofthe Income Statement,Journal of Business Case Studies (Online),vol. 8, no. 4, pp. 409. Islam, M. Dellaportas, S. 2011, Perceptions of corporate social and environmental accounting and reporting practices from accountants in Bangladesh,Social Responsibility Journal,vol. 7, no. 4, pp. 649-664. Karapinar, A., Zaif, F. and Torun, S., 2012. Accounting Policies in the Extractive Industry: A Global and a Turkish Perspective.Australian Accounting Review,22(1), pp.40-50. Nol, C., Ayayi, A.G. and Blum, V., 2010. The European Union's accounting policy analyzed from an ethical perspective: The case of petroleum resources, prospecting and evaluation.Critical Perspectives on Accounting,21(4), pp.329-341. "Our Structure". BHP Billiton. Retrieved18 August2010. Rafael de, M. F., Vaz, d. L., Lucas Oliveira, G. F. (2012). Process of recognition and measurement of fixed assets in the public sector front the international accounting standards: A case study of anatel.RevistaUniversoContabil, 8(3), 62-81. Ribeiro, D. M., Elizio Marcos, d. R., TaboadaPinheiro, L. E. (2014). IMPACT OF Accounting Change In Recognition Of Assets In Leasing Operations.RevistaUniversoContabil, 10(2), 84-104. UK Essays. November 2013. Strategic Choices for Bhp Billiton Management Essay. [online]. Available from: https://www.ukessays.com/essays/management/strategic-choices-for-bhp-billiton-management-essay.php?cref=1 [Accessed 24 September 2017]. Tucker, B. and Hoque, Z., 2017. Mixed methods for understanding accounting issues. The Routledge Companion to Qualitative Accounting Research Methods, p.301.