Essay --

I believe that there are and aren’t any cutoff points to ‘appropriation’ in workmanship and plan. I think in light of the fact that in craftsmanship and structure, there are various ways that craftsmen use ‘appropriation’. Certain specialists use it as their base of motivation or satire, however there is a cutoff to appropriating a work of art. It relies upon the material utilized for the craftsmanship that leaves it alone decided whether it is reasonable enough to state it has been â€Å"appropriated† or not. By and by, I thing it is possibly viewed as allocation if the material utilized and the significance of the craftsmanship has been changed. For instance, Jeff Koons, he is known for his creature expand models made out of tempered steel with a mirror surface. Picture source: http://structure milk.com/a-more intensive glance at-jeff-koons/ He took an ordinary article and re-made it by changing the material and its size. He is most popular for his orange inflatable canine that was sold at $58million. Up until now, there aren’t any terrible remarks about his inflatable models as the material he utilized likewise interests individuals. Koons once objection that a display encroached his privileges by selling bookends that looks precisely like this inflatable canine. Be that as it may, as I quote the display as they documented a whine for definitive alleviation expressing â€Å"As for all intents and purposes any jokester can bear witness to, nobody possesses making an inflatable pooch, and the shape made by turning an inflatable into a canine like structure is a piece of the open domain.† But in spite of being known for his work, Koons has additionally been sued a few times for copyright encroachment over the utilization of different artist’s picture and reproducing it with negligible changes. One model would need to be the situation of Rodgers Vs Koons. It is said that he had lost the case since Rodgers possesses all copyright to the photo he took. I persona... ...ot so effective when they endeavor to do it. In spite of the fact that to certain craftsmen, copyright isn’t an issue. Yet, how much changes do we need to make to suitable a workmanship piece, for it to be considered agreeing to the copyright law. The copyright law ensures an artist’s selective option to imitate or approve others to recreate the artist’s work. In any case, the copyright law isn’t as exacting as we see it to be on the grounds that there isn’t such an unbelievable marvel as global copyright law on the grounds that in various nations, there are various concurrences on what a copyright law ought to be about. Source credit: http://painting.about.com/cs/artistscopyright/f/copyrightfaq1.htm http://99designs.com/originator blog/2013/04/19/5-acclaimed copyright-encroachment cases/ http://en.wikipedia.org/wiki/Jeff_Koons#cite_note-104 http://www.owe.com/assets/legalities/30-jeff-koons-copyright-encroachment/

Joyce Carol Oates' Blonde Essay Example | Topics and Well Written Essays - 2250 words - 1

Joyce Carol Oates' Blonde - Essay Example â€Å"â€Å"Oates overflows testosterone and his most recent book is forceful and brave. Needs us to look to a legendary character with new eyes, however not with the camera, yet with our natural eyes. As far as Marilyn Monroe, the general population consistently remained outside and searched inside, yet here in this new and energizing novel, Blonde, Joyce Carol Oates inverts this procedure to be planted inside the tormented mind on-screen character to polish off a shockingly personal picture. Oates discharged Corsets journalistic archiconocidos re-portrayal of realities and genuine dominance made with an amazing American catastrophe profoundly upsetting. such huge numbers of stories that have just flourished in your psyche. In any case, his quality and ability is to just point the subtleties and breath life into her back, her and the entire century: the exposed young lady, red velvet, the bottoms of his feet. Help, I feel that life is about Marilyn Monroe was unadulterated fire, sexuality shallow, tempestuous sentiments;. Yet, it was likewise delicate, a scared lady and loaded with weaknesses that looked for in others-Ex-Athlete, the Playwright or President-love that she rejected A notable craftsman cargo clashes and fears, interests released; A young lady who fled constantly forward, and came to swindle passing itself to turn into an extensive Leyenda.Tras documentation, Joyce Carol Oates redraws the inward existence of Norma Jeane Baker - the little bastard ladies subject to sedatives and energizers, the disastrous on-screen character and darling and his Enchantment Friend reflect, the blonde who venerated the world came to known as Marilyn Monroe. The desires at each snapshot of recreation must be determined supposing that you remain away, the methodology is fruitful, yet on the off chance that you feel too figment, this will break. This proposal will keep the approaches to not cause stumbling or falling (Oates 45). Fall like that accomplished a youthful Southern beauty who looked for goodness in others, the affection he had not itself, thought denying her mom. In this way, three strokes stays obscured miserable,

No more Privacy polices Term Paper Example | Topics and Well Written Essays - 1500 words - 1

No more Privacy polices - Term Paper Example This is showed on how machines that we experience in every day exercises like ATMs and grocery stores and such things store our information, which are not constrained to individual however incorporates standards of conduct decided through recorded decisions (Moor 1997:27). This sort of marvel barges in one’s protection. At times, the information accumulated through these channels can be utilized to persecute or tamper’s one’s right, protection as well as reaches out to different rights natural to singular like fair treatment and others. In managing complex issue of security, there is a need to take a gander at in a hypothetical viewpoint: moral hypothesis of protection. Three †overlap premises rises: something imperative and critical to safeguard and something dependent on individual’s inclination and the significance of protection (Moor 1997:28). There is a should be not befuddled on how these premises work. Having Moor as the purpose of takeoff, I will extend an increasingly brief use and perspective on the term â€Å"privacy†. One thing to consider is that security is an instrument for insurance from hurt, which could be an attack of individual life that is not, at this point the extent of outside powers (Moor 1997:28). One model is HIV+ people whose clinical data can be partial, which can be a reason for non †choice in a calling or can confront different types of segregation (Moors 1997:28). For this situation, security agrees singular wellbeing to guarantee satisfaction in equivalent advantages like reasonable treatment in work place or whatever other things that ought to be delighted in by everybody. Besides, security is an instrument to construct relationship to individuals (Moors 1997:28). On account of building connections, there are sure close to home things that are kept hidden for affirmation and acknowledgment. Some of the time, in personal connections, similar to relationships, protection can be viewed as nonappearance since trust is a condition to be met. There is a should be open about one’s activities and choices since it is shared.

Wastewater Treatment Operator Distance Learning Programs

Wastewater Treatment Operator Distance Learning Programs Wastewater Plant System Operators Job Duties Water treatment plant operators monitor the facilities that treat and remove pollutants from the water that goes into our sewers and drains. Their job is to run the equipment and manage the processes that make the water safe for us to drink and use in everyday life. They also test the water before putting it back out for the public to use. Systems operators also maintain the machines and pumps that filter the water. They may have to do repair work on electric motors and other equipment in the plant. Related Articles Colleges With Online Journalism Courses Colleges With Online Journalism Courses College Distance Learning: Interview with Jim Vidmar College Distance Learning: Interview with Jim Vidmar Where to Find Free Distance Learning Theology Degrees Where to Find Free Distance Learning Theology Degrees Testing the water is another important job at the facility. This involves monitoring gauges and meters that determine levels of necessary water treatment chemicals such as chlorine and fluorine. Tests are run by taking samples of the water to check the readings. The work combines both indoor and outdoor activity at all hours of the day and in all kinds of weather. The facility may be located in a very large city or in a small town. In larger cities, a wastewater treatment operator's job may be more specialized because there are more workers at the plant. A worker in a small town may have to run the entire plant. Training There is a lot of training to be done at the plant once an employee is hired. This is why employers prefer to hire those with associate's degrees, as it reduces the amount of training required. There are technical schools that can help students get their associate's in water treatment. Some community colleges also offer the programs. Employers often participate in on-the-job training while a student is getting his or her associate's degree. To become a wastewater treatment operator, you must have a state-sanctioned certification. There are multiple levels of licensing and certification. The more experience you have, the higher the certification you can get.

Authoritarian Parenting Is Characterized By Setting High...

Authoritarian parenting has been one of the main parenting styles to receive criticism, however, it is still a widely used style across all nations. Authoritarian parenting is characterized by setting high expectations for children, not providing much warmth, being unwilling to compromise on rules, not explaining why rules are set, and overall not willing to show children the support that they need, even when they are at a young and sensitive age. In fact, researchers Satarj and Aslam describe authoritarian parents as, â€Å"Parents who apply this style tend to limit children’s independence and force them to follow strict rules by threatening harsh punishment for violations. They also tend to be less responsive to and accepting of their†¦show more content†¦Authoritative parents set ideas and expectations, like authoritarian parents do. However, they also will discuss why these rules and expectations exist, give their child the opportunity to give their opinions, and still show their child love and support. This creates a secure bond between parent and child, which leads to a healthier development over time. Nune’s and Mota’s 2013 study was conducted in order to determine whether attachment and parenting styles play a factor in suicidal ideation. The study states that, â€Å"Poisson regression was conducted to predict the indices of suicidal ideation on the basis of the quality of the parenting styles and of the attachment to father and mother (Hilbe 2011). It was found that the prevalence of suicidal ideation is 3–7 times lower when adolescents reveal perception of characterized parental behaviors by warmth and support† (NuneMota, 2013, pg.7). This reveals that there is a significant correlation between parenting style and the prevalence of suicidal ideation. Which, in turn, supports the theory that parenting styles have a large effect on mental health- people who were raised by cold and unsupporting (authoritarian) parents had a higher rate of suicidal ideation, and by a fairly significant number. This is important because it shows that the results of authoritarian parentingShow MoreRelatedThe Effects of Parenting Styles on Children781 Words   |  4 Pagestypes of parenting styles: authoritarian parenting, permissive parenting, and authoritative parenting. Authoritative parenting is a parenting style characterized by strict rules, harsh punishments and little warmth. Permissive parenting is characterized by parents who are responsive to their children, but lack rules and discipline. Authoritative parenting is characterized by parents who hold high expectations and set clear guidelines, but are responsive and loving to their children. Parenting stylesRead MoreAuthoritarian vs. Authoritative Parenting Essay920 Words   |  4 PagesAuthoritarian vs. Authoritative parenting Children do not come with guidelines or instructions. What they do come with is a crucial set of physical and emotional needs that need to be met. To raise children properly, parents duties are not limited to just food, shelter and protection. Parents are largely responsible for their children’s success in life. Parents are required to teach and educate children. They have to shape knowledge and character into their children to prepare them to face theRead MorePerfectionism As A Multidimensional Personality Disposition Essay1284 Words   |  6 Pagesthe multiple dimensions can show either different or opposite correlations with maladaptive or adaptive psychological processes (Stoeber, Corr, Smith, Saklofske, 2016). It is a personality disposition that can be characterized by a striving for flawlessness and setting exceedingly high standards for oneself. These standards can pertain to performances that are subsequently accompanied by self-critical evaluations and the perce ption that others expect one to be perfect (Stoeber, 2016; Stoeber, Edbrooke-ChildsRead MoreThe Relationship Between Helicopter Parenting And Coping2610 Words   |  11 PagesThe Relationship between Helicopter Parenting and Coping Laureca Landwehr University of Southern Mississippi The Relationship between Helicopter Parenting and Coping Helicopter parenting recently developed in the parenting literature. Helicopter parenting is distinguished from the three major types of parenting styles most commonly discussed, permissive, authoritarian, and authoritative (Baumrind, 1966; Padilla-Walker Nelson, 2012). Helicopter parenting differs from Baumrind’s three stylesRead MoreParenting Styles in the Family Crucible Essay2389 Words   |  10 Pagesreach that effects of parenting has on a child. * . Describe how Carolyn and David fit in terms of authoritarian, authoritative, and permissive forms of parenting. * Authoritative parents set clear and consistent limits for children. They are flexible but firm, whichs leads to children who are responsible, cooperative, and self reliant. * There are almost as many parenting styles in the world as there are parents. However, most experts have classified parenting styles into three mainRead MorePerfectionism As A Multidimensional Personality Disposition Essay1934 Words   |  8 Pagesthe multiple dimensions can show either different or opposite correlations with maladaptive or adaptive psychological processes (Stoeber, Corr, Smith, Saklofske, 2016). It is a personality disposition that can be characterized by a striving for flawlessness and setting exceedingly high standards for oneself. These standards can pertain to performances that are subsequently accompanied by self-critical evaluations and the perception that others expect one to be perfect (Stoeber, 2016; Stoeber, Edbrooke-ChildsRead MoreParenting Style : Parental Responsiveness And Parental Demand Essay1756 Words   |  8 Pageswhich characteristics they will posses. In 1966 Diana Baumrind published her her three parenting style prototypes, since then mu ch research has been added to the styles of parenting. Even so parents still do not filly comprehend the power they have over their children’s personalities and characteristics of who they are and who they will be later in life. With this power they need to be responsible in parenting and have a good strategy regarding their children’s lives. Baumrind (1967) observed moreRead MoreResponsible Parenthood2167 Words   |  9 Pagesfamily and friends, each couple is full of hopes and dreams for their future life together. But the road to a happy marriage is far from easy. And as today’s divorce statistics demonstrate all too well, many couples opt not to complete the journey. Parenting Is the process of raising and educating a child from birth until adulthood. This is usually done in a child’s family by the mother and father. Where parents are unable or unwilling to provide this care, the responsibility may be taken on by closeRead MoreLiterature Review on Parenting Styles2477 Words   |  10 PagesA Review of Parenting Style, and Its Effects on Adolescent Smoking and School Achievement Joseph J. Lee The College of New Jersey Author Note This literature review was completed as an assignment for an Introduction to Counseling class at The College of New Jersey under Dr. Atsuko Seto. The use of correct APA format in both citations and general formatting, although has been evaluated prior to being turned in for grading, is not guaranteed. I would like to thank Dr. Seto and the entire CounselorRead MorePros and Cons for Each of The Four Parenting Styles1782 Words   |  8 Pageswork. Although every parent has a different mindset towards raising a child, the types of parenting styles can be distinguished amongst a few different kinds. In this research paper, one will learn the pros and cons for each of the four parenting styles described by Baumrind and the effect each one has on a child. Baumrind based her studies towards the development of adolescents and how the specific parenting style has influenced the child. With her findings, she found that there are four different

Cyber Culture And Cyber Cultures - 1430 Words

The 90s and 20s was the time when lots of people came up with inventions, issues, government problems, political problems, technologies and many historical events. There were like storm of ideas with the politics, communities, technologies, and inventions. The 20s has been the new beginning for everyone to make their work easier with some new technologies and getting introduced to a new cyber world which also can be called as cyber cultures. The term cyber culture creates a lot of acceptable technology courses. The virtual reality, and online communities show that there is a necessity of cyber cultures in educational purpose, and economic social cultures. To help these people who are in desperate need for these cyber cultures a person named David Bell came up with new ideas to make a theory which is similar to Google and Yahoo. He was also aiming in a greatest hit in educational market. With the Introduction to cyber cultures bell found a lot of new links which has been relating for his new theories which he is about to make and expand more on technology field. (Marsching). As a result of the new cyber cultures introduction by David Bell many students find it easy to finish their educational work easier and all the people who are in with the social and economic culture. After the introduction of the cyber cultures, many people were finding a device which is similar to an Mp3 player so that they can carry wherever they go to listen to music. The new device which is similarShow MoreRelated Cyber Culture: The Future of Print Essay1667 Words   |  7 PagesIn many ways, we have, for better or worse, already moved beyond the book. Even on the crudest, most materialist standard involving financial returns, we no longer find it at the center of our culture as the primary means of recording and disseminating information and entertainment (Landow 215). Cyber culture, particularly Internet phenomenons such as online journals and email, have enhanced the way we work with writing and changed the way we write. For instance, references such as online journalsRead MoreHacker Culture And Mitigation : Cyber Crime1828 Words   |  8 PagesHacker Culture and Mitigation Introduction What would later turn out to be one of the deadliest hacks in the history of cyber crime began when actor Seth Rogen and screenwriter Goldberg Evans joked about producing a comedy that would feature the assassination of North Korean’s leader Kim Jong-un. A few months later, the reality of the joke dawned when Sony Pictures Entertainment made an announcement that both Rogen and Goldberg would direct the movie dubbed â€Å"The Interview.† The movie was to be officiallyRead MoreCyber Culture And Its Impact On Modern Society1833 Words   |  8 Pages and the dangers that may arise as a result of it in the near future. The ‘Cyber cultural society we live in today is shaped by these histories, in such a way that ‘man vs. machine’ has become an abundant theme and concept in entertainment fields and has been the inspiration for many sci-fi Film makers, theorists and writers to depict possible outcomes of future technology, and inform the society/ audience. Cyber culture surrounding us today, can be seen as a direct product of the histories of theRead MoreEssay about Cyber Culture and The Future of Print1610 Words   |  7 PagesCyber Culture and The Future of Print How has writing and the way we read changed in the last fifty years? Technology, reading, and writing has changed greatly over the last five decades, but how much has it affected our culture? Technology has become our culture, we are cyber culture. We need everything as fast as we can get it, somehow we’ve lost the time through the years to read and write as we once did. Computers have changed the way we work, go to college, shop and so many other dayRead MoreCyber Software, Inc.1503 Words   |  7 PagesCyber Security I will first like to share with you some of the Cyber Software, Inc. Cyber Software, Inc. has been one of the strongest security company laser-focused on illuminating any cyber threats, those that can target the heart of the enterprise. Since our first goal is to stop attacks before they stop business, harm innocent people by stealing their information, or causing losses in any other different way Cyber Software, Inc. for many decades has been trusted by the world’s leading companiesRead MoreSecurity Concerns With Having An International Company1114 Words   |  5 Pagesdiscussing some of those vulnerabilities. So you need to understand that the company culture needs to bridge the gap on these issues so the company can stop these vulnerabilities, so the companies culture needs to direct and guide against these issues. I will use the list from Heimdal Security story â€Å"10 Critical Corporate Cyber Security Risks – A Data Driven List† The first concern is the â€Å"failure to cover cyber security basics Zaharia (2016)†. With emerging counties entering the market place theyRead MoreBullying, Online Predatory Action And Identity Theft1285 Words   |  6 PagesWith the increase in technology in schools and at home, teacher need to be more aware and have more knowledge on cyber safety. Cyber safety includes many elements including; bullying, online predatory action and identity theft. With the rise of technology online bullying is becoming an ever-growing problem. This is because it not only allows for a student to be bullied at school, but can also be taken home as well. Online bullying can have many negative effects including; depression, anxiety andRead MoreWhen Cybersecurity Policy Is Discussed The Topics Often1145 Words   |  5 PagesWhen cybersecurity policy is discussed the topics often focus on technology, corporate culture, and security awareness. The success of an organization in defending its most valuable asset, data, depends on the proper implementation of several security practices. Ensuring that the â€Å"human aspect† of cyber security is addressed is vital, for the culture of an organization can greatly impact both the security posture and defense of information networks. This paper addresses the human aspects responsibleRead MoreEssay about Exploring the Issue of Cyber Bullying1238 Words   |  5 PagesCyber bullying has been a topic for scholarly inquiry, political debate, and policy reform since the commercialization of the Internet. Pre-internet bullying involved socially marginalized children and teenagers picking on their friends and other marginalized children in the school yard. Traditional discipline included detentions, phone calls to their parents, and some sort of reconciliation between the children involved. Today however, the climate for bullies has dramatically changed and theRead MoreThe Emergency Management Response Team1581 Words   |  7 Pagesresilient energy delivery system, it surrounds more securing control systems where it includes securing smart technologies that affects physical security and cyber-physical to where an area meets and communicates with different things (energy.gov 2011). The energy delivery sector not onl y should survive cyber occurrences, or intentional cyber assaults, with these incidents may be man-made unintentional or by inattentive or untrained employees. The stakeholders of the energy sector see their vision

Financial Reporting Forms The Foundation â€Myassignmenthelp.Com

Question: Discuss About The Financial Reporting Forms The Foundation? Answer: Introduction There is no as such a definitive view regarding the components of a conceptual framework. The Financial Accounting Standards Board (FASB) , in the US developed the first ever conceptual framework in the field of accounting and this conceptual framework has been defined as a coherent system that consists of interrelated objectives as well as fundamentals which leads to consistent standards. As per the definition of FASB for conceptual framework it is quite structured and they possess several normative characteristics. (Deegan, 2009) . Considering this conceptual framework of financial accounting this report uses Positive Accounting Theory in order to analyse and explain the risk taking behaviour of managers. Furthermore it explains the concept of earnings management along with the several factors which impact the managers to perform earnings management activities. Finally the Public Interest Theory is being explained which argues the proposed increase in regulation of executive pay do ne by the Australian government is in the public interest. The Positive Accounting Theory is an accounting theory which is related to explanations about accounting practice it has been designed to predict as well as explain which company will and which ones will not use specific method, but it does not tell anything about which methods should be used by the firm. This can be the relationship between the mangers and the owners or between the firms debt providers and the managers. Out of the three major hypotheses that are used very frequently in PAT bonus plan hypothesis is very crucial (Watts Zimmerman, 1990). According to the bonus plan hypothesis the managers of the firms having bonus plans will be making use of accounting methods so that the current periods reported income will be increased this is also referred to as management compensation hypothesis and according to it action results in increasing the current value of the bonuses that are paid to the management. Linking the managerial payments with the performance of the firms motivates them to perform better for shareholders on one hand , but on the other hand it also burdens the managers with greater risks which they might not want to carry. AS can be seen the earnings management is being supported by the positive accounting theory framework which was initiated by Watts and Zimmerman (1978). Choosing the accounting policy indicates the informational advantage as well as contractual relations of managers. The major assumption that comes up based on the nature of contracts is the assumption of compensation. The inclination of executives is seen towards the profits that can be earned from accounting deficiencies in order to impact the contents of the financial statements of the firm for their personal interests. Considering the opportunistic viewpoint, the managers mostly make use of their personal discretion in order to enhance their compensation that can be determined by both the market val ue (stock options) as well as accounting performance (bonus). This kind of opportunistic behaviour shown by managers can result in earnings for management practices. The CEOs in current highly complex business world bear the weight of performance systems as well as the solemnity when their duties are being incepted so that they sell their business at good value. Mangers in some cases might choose and exploit the privilege position that they occupy in order to obtain private gains through management of financial reporting in their favour. There have been several studies that have analysed the issues like management motivation in order to develop an accounting behaviour. Tax is considered to be a significant motivator that assists in development of earning management as well as creative accounting(Niskanen Keloharju, 2000) . In such cases positive accounting helps in making wiser predictions about the events happening in real world as well as translates them into accounting transactions. Scandals as well as corruptions are not juts limited by staying within the corporate houses, but they have spread their wings to the custodians of corporate businesses. Thus all the stakeholders who also include the investors are at risk as they are not for sure about the fact that they would be able to their base investment not just because of market volatility, but form the financial reporting risks as well (The Economist, 2014). Alongside the stand alone risk exposure due to earnings management done by the managers in the firm or by the accountants is also very material. According to the efficiency perspective of positive accounting theory which is also called as an opportunistic perspective, the managers who act as agents of the owners that are the shareholders etc. act only for their self-interests. They just adopt the accounting policies which are beneficial for them and they think that whatever is advantageous for them will be good for the firm too. According to the bonus sche me or compensation hypothesis the managers who have accounting incentives or whose remuneration is being connected with the accounting performance of the firm will manoeuvre accounting methods in such a manner that the accounting figures get reflected in a better manner . In this case the uncollectible allowance, research and development costs as well as method of depreciation will be handled in such a manner that it incentivizes the manager (Shil, 2015). Furthermore according to the debt-equity hypothesis the managers will start making up or cooking the financial statements that will reflect better profits which are similar to the bonus plan with the expectation of showing better liquidity position as well as performance that also indicates the better position to pay the principal along with the interest of the debt owners (Lakhal et al., 2014). The article also states that the CEOs and their acolytes know how to play with the financial system thus creating easy targets for themselves so that they can be paid millions through blue chip range of short term as well as long term bonuses that are not available for the average worker or shareholder. They thus start delivering good performance for the shareholders but at the same time puts burden on them with greater risks than they can bear(Pash, 2014). Concept of Earnings Management Earnings also known as net income is very crucial item in any financial statement as it indicates the amount to which firms engage in value added activities. Earnings management is something which should not be confused with various illegal activities that are used for manipulating financial statements as well as report results which do not show the economic reality (Lev, 1989). Such kind of activities are commonly referred to as cooking the books and in them the financial results are misinterpreted. Various studies conducted on earnings management indicate that it is totally a pervasive phenomenon. This means that around 8 to 12 percent firms having small pre-managed earnings decreases control their earnings in order to show increases in earnings and 30 to 44 percent of the companies having small pre-managed losses manage their losses in such a manner that they can create positive earnings. Thus it can also be said that there are large number of firms which implement earnings manage ment in order to have steady earnings growth or simply to escape reporting a red ink (Burgstahler Dichev, 1997). All these definitions of earnings management describe the proper as well as reasonable practices which form a part of a well-managed business that helps in giving right value to their shareholders Earnings management is mainly achieved with the help of proper management actions which helps in easily achieving the required earnings level with the help of : Accounting choices from among GAAP Operating decisions (economic earnings management) Managing earnings is considered to be the process in which deliberate steps are taken within the constraints accounting principles that are commonly acceptable in order to achieve the desired level of the earnings reported (Rahman et al., 2013). A purposeful intercession in the process of external financial reporting in order to gain some or the other personal gain . However real earnings management is a bit extension of the above definition which can be attained through timely financing decisions as well as timely investments to alter the earnings reported . Thus basically earnings management deals with the context of financial reporting that includes the structuring of transactions so that required accounting treatment applies. Earning management also occurs through well times real investments as well as financing decisions (Beneish, 2001). There are several factors which impact the managers to perform earnings management activities for example stock market incentives, political and regulatory motives and personal incentives. As per the ethics perspective there have been various features identified of the accounting treatment by researchers which impact the assessment of ethical acceptability of any specific practice of accounting (Kaplan, 2000) . There are several factors which impact the actions of managers in relation to earnings management as there is presence of a strong relationship between ethics and earnings management . Earning management is connected with providing misleading financial information to its investors , whereas the intention of managers regarding managing the earnings is connected with their ethics. Thus if a manager has a strong sense of ethics they will not be managing earnings , their values and beliefs will not permit them to manage earnings. Managers might perceive the earnings management in ethical perspective as more harsh as compared to shareholders and that is why the studies indicate that incentives should be given to managers for managing earnings (Parfet, 2000). Next the economic factors have been analysed that impact earnings management activities in relation to capital markets and management compensation. Management compensation is considered to be very strong incentive in case of earnings management done by managers. It helps in aligning management behaviour with the shareholders interests as the interest of both these groups are found to be in conflicting state. There are many examples in accounting research that show that earnings management for several reasons and amongst them capital market incentives are considered to be the most stronger one in case of managers in order to manage the earnings . The reason being the rise in stock market valuations along with the increase in stock-based wealth as well as compensation impacts the earnings management. Considering the importance of reported accounting income , there is one assumption that over a period of time managers try to smoothen the income so that much stable earnings come up along with an year-to-year variance and this will result in higher firm valuation. Some studies also indicates that managers try to manage the earnings in order to avoid the earnings declines as well as reporting losses (Barth et al., 1999). Along with this there are several reasons that result in earnings management and there are strong evidence that show that managers manage earnings in order to meet the expectations of the capital markets . Public Interest Theory Public Interest Theory is very important economic theory of regulations and states that regulations are being developed in response to the public demands in order to correct inefficient / inequitable market practices. As per the theories of regulation, regulation is considered to be of public good which come up because of government interventions which are also exposed to varied kinds of political as well as economic forces. The main aim of regulations is to protect public interests . Therefore under the public interest theory regulations arise as a response to the market failures crisis which is seen and are capable of resolving things in public interest. Like in case of financial accounting standard setting process done through government intervention is considered to be necessary due to failures to furnish accounting informations in proper manner in markets. In the same way the US Securities and Exchange Commission was developed in 1934 after the 1929 stock market crash down and a fter the corporate scandals like the collapsing of Enron the Sarbanes Oxley Bill related to accounting and corporate governance was being passed ( Ijiri 2005). According to Public Interest Theory the markets are very fragile and they also have the tendency to be inefficient in operations as well as in favour of individual by simply ignoring the societal importance. Thus to monitor as well as direct the intervention form government is very much needed. In the same way the Australian Government regulates the banks so that they work towards the social interest. The banks can and serve the social interest if the resources are allocated in right manner and in social interest. The Public Interest Theory was being developed by Pigou and it states that regulators try to find out the market solutions which are efficient in economic terms. It also mentions that the market power possessed by companies in case of imperfectly competitive markets needs to be controlled . Mainly in case of natural monopolies regulations are very much compulsory to increase the outputs and at the same time to decrease the prices. Whereas in case of oligopolistic markets , regulations are implemented or required to avoid cut throat competition. Thus to regulate the banking sector a new Banking Executive Accountability Regime (BEAR) has been developed which is connected with licensing the senior executives in big banks . The regulations of BEAR states that the senior executives will have to be registered with the financial regulator APRA and just in case these executives misbehave , they will be losing their license as well as their bonuses that are due. This way the financial impacts will be increased , as the bonuses will be prevented from being paid for the decisions that will affect the banks or public for longer period of time. Thus the potential result of asking for variable remuneration to be accepted will be that the banks will be making adjustments to their payment structures thus making shift of balance of payments to the base remuneration in this case. The banks have been knocked by various scandals that include charging for the financial planning advise that have not been even provided to them. Many planners have been dismissed as well as deregistered but none of the senior executives have yet lost their jobs in the entire fall out. There has been rise in the community , regarding the unease like poor culture as well as behaviour in the banks as well as in the financial sector . There have been many incidents where the participants have been ill-treated by the financial institutions as well as by the banks. Therefore as per the public interest Theory the government acted in the House of Representatives committee enquiry and their findings and came up with regulations to enhance and strengthen the competition as well as accountability in the banking system. Some of the major banks have a poor compliance culture and they have repeatedly been unable to protect the interests of consumers this kind of culture has been created by the senior executives in the banks and financial institutions. This culture has been unacceptable and major changes have been announced in public interest related to regulations; penalties and pay. Thus the banks must now get registered their directors as well as senior executives with APRA along with that provide the amps about their roles as well as responsibilities. APRA also has the power to remove them or it can also impose penalties on the banks which do not work strictly on monitoring the suitable senior executives. Thus all the directors as well as senior executives will come under the scanner of APRA and will be punished if found wrongdoing. Even the bonuses given to the senior executives can be deferred for minimum 4 years span. APRA will be having stronger powers and ask the concerned banks to adjust as w ell as review the remunerations policies to the senior executives and director(Pash, 2014) . Conclusion Thus it is evident that positive accounting which is very different from conservative accounting as it has contractual view which puts it in tension or risk with the value relevance studies of accounting. According to the PAT the managers in firms have an opportunity in positive perspective according to which they adopt accounting policies that are just beneficial for them and they follow the compensation hypothesis means they manoeuvre the accounting methods so that the accounting figures get shown in positive manner. Earnings management happens when the managers make use of their judicial powers in financial management along with structuring transactions in order to change the financial reports in order to mislead some stakeholders regarding economic performance of the firm or in order to influence the contractual results which rely on reporting the accounting numbers. There are both ethical as well as economic factors that influence the earnings management activities of the manage rs. Management compensation is considered to be very crucial inventive that helps in earnings management. 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