HOLMES Surname Meaning and Origin

Holmes is a geographical or topographical surname from the northern Middle English holm, meaning island, often bestowed on an individual who lived on an island, or a piece of low-lying meadow lands near or surrounded by water. Also, a geographic surname for someone who lived near where holly trees grew, from the Middle English holm. Holmes can also sometimes be an Anglicized version of the Irish, Mac an Thomà ¡is, meaning son of Thomas. Surname Origin:  English Alternate Surname Spellings:  HOLME, HUME, HOME, HOLM, HOLMS, HOMES, HOOME, HOOMES, HULME   Famous People with the Surname HOLMES Oliver Wendell Holmes, Jr. -  American Civil War veteran and U.S. Supreme Court JusticeSantonio Holmes - American NFL football playerKate Noelle Katie Holmes - American actress and modelEdwin Holmes - American inventor of the burglar alarmMatthew Holmes -  chief mechanical engineer of the North British Railway Where Do People With the HOLMES Surname Live? The Holmes surname is most prevalent in the United States, according to world surname distribution data from Forebears, distributed fairly evenly across the nation, though slightly higher in Mississippi and the District of Columbia. Holmes is more common, however, in England based on percentage of population bearing the surname, and is especially common in Derbyshire, where it ranks 12th, followed by Lincolnshire (20th), Yorkshire (25th), Nottinghamshire (26th), and Westmorland (36th). Data from  WorldNames PublicProfiler  differs from Forebears, putting Holmes as most common in the United Kingdom, followed by Australia, New Zealand, and then the U.S. Within the UK, Holmes is most common in England, especially the districts of Yorkshire and Humberside and the East Midlands Genealogy Resources for the Surname HOLMES Holmes Family Crest - Its Not What You ThinkContrary to what you may hear, there is no such thing as a Holmes family crest or coat of arms for the Holmes surname.  Coats of arms are granted to individuals, not families, and may rightfully be used only by the uninterrupted male line descendants of the person to whom the coat of arms was originally granted. Holmes Y-Chromosome DNA Surname ProjectThe goal of the HOLMES Surname Project is to distinguish between HOLMES ancestral lines, worldwide, through traditional family history research combined with DNA testing. Any male with the Holmes surname, or variants such as  Holme, Holmes, Holms, Home, Homes, Hoome, Hoomes, Hulme, Hume, Humes is welcome to join. English Genealogy 101Learn how to research your English ancestors with this introductory guide to genealogical records and resources of England and the United Kingdom. Covers British birth, marriage, death, census, religious, military and immigration records, as well as wills. HOLMES Family Genealogy ForumThis free message board is focused on descendants of Holmes ancestors around the world. FamilySearch - HOLMES GenealogyAccess over 4 million free historical records and lineage-linked family trees posted for the Holmes surname and its variations on this free genealogy website hosted by the Church of Jesus Christ of Latter-day Saints. HOLMES Surname Mailing ListThis free RootsWeb mailing list for researchers of the Holmes surname and its variations includes subscription details and a searchable archives of past messages. DistantCousin.com - HOLMES Genealogy Family HistoryExplore free databases and genealogy links for the last name Holmes. The Holmes Genealogy and Family Tree PageBrowse family trees and links to genealogical and historical records for individuals with the last name Holmes from the website of Genealogy Today. References: Cottle, Basil.  Penguin Dictionary of Surnames. Baltimore, MD: Penguin Books, 1967. Dorward, David.  Scottish Surnames. Collins Celtic (Pocket edition), 1998. Fucilla, Joseph.  Our Italian Surnames. Genealogical Publishing Company, 2003. Hanks, Patrick and Flavia Hodges.  A Dictionary of Surnames. Oxford University Press, 1989. Hanks, Patrick.  Dictionary of American Family Names. Oxford University Press, 2003. Reaney, P.H.  A Dictionary of English Surnames. Oxford University Press, 1997. Smith, Elsdon C.  American Surnames. Genealogical Publishing Company, 1997.

Ethical Dilemma with the Bp Oil Spill - 1125 Words

The BP oil spill, more famously referred to as the Deepwater Horizon Spill, occurred in 2010 in the Gulf of Mexico and flowed unmitigated for as long as 3 months. The BP oil spill has fared as the largest marine oil spill ever confronted in the history of the petroleum industry. The oil spill on the 20th of April 2010 was primarily the result of a gas release followed by an explosion in the Deepwater Horizon oil rig, in the Gulf of Mexico, established on the Mocando exploration well designed for BP. The explosion took the lives of 11 individual’s and rendered 17 severely injured. Furthermore, it led to devastating impacts on the environment, polluting both, the land and the seas. The Deepwater Horizon was essentially a massive floating†¦show more content†¦More so, an unreported accident which occurred in March 2010, as showcased by a report by ’60 minutes’, revealed that the blowout preventer had been severely damaged. An investigation released on 25th May 2010 by the ‘House Committee on Energy and Commerce’ indicated a number of warnings that were visibly prominent just a few hours prior to the explosion. One of the most astonishing signs was equipment readings revealing gas bubbles invading the well, indicating the possibility of impending doom and a substantially large blowout. Initially the gas of the leaking well was held down due to the heavy drilling mud in the pipes. However, a BP official later asked a worker to replace the setting of the drilling pipes, exerting more pressure of gas on the well, prompted by an atmosphere of haste to commence the project. All these factors worked in unison leading to the looming disaster waiting ahead. Given the various different risks and warnings that were voiced and issued against the safety concerns subjected to the well, it can be concluded that the reasons behind the explosion and oil spill were primarily related to a massive failure in maintaining the integrity of the well coupled with a loss of hydrostatic control and negligence in securing the blowout preventerShow MoreRelatedArgumentative Essay : Bp Oil Spill1558 Words   |  7 PagesArgumentative Essay: The BP Oil Spill Phillip Staton PHI 445 Personal Organizational Ethics Prof. Gloria Zuniga y Postigo February 29, 2016 Argumentative Essay: The BP Oil Spill Introduction In 2010, BP’s Deepwater Horizon rig exploded, causing millions of barrels of crude oil to be leaked out into the Gulf of Mexico. The extensive oil spill created a lot of pollution and far-reaching effects on the tourism industry. 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Limitations of 10th 11th 5 Year Plan Free Essays

The Eleventh Five Year Plan, which was approved by the National Development Council on 1 9 De cembe r 2 0 0 7 re a f f i rms thi s commi tment . It pro v i de s a comp r e h e n s i ve s t r a t e g y f o r i n c l u s i v e development, building on the growing strength of the economy, while also addressing weaknesses that have surfaced. Tenth Five-Year Plan (2002–2007) ? Providing gainful and high-quality employment at least to the addition to the labour force; ? All children in India in school by 2003; all children to complete 5 years of schooling by 2007. We will write a custom essay sample on Limitations of 10th 11th 5 Year Plan or any similar topic only for you Order Now Reduction in gender gaps in literacy and wage rates by at least 50% by 2007; ? Reduction in the decadal rate of population growth between 2001 and 2011 to 16. 2%;* ? Increase in Literacy Rates to 75 per cent within the Tenth Plan period (2002 – 2007) Eleventh Five-Year Plan (2007–2012) The eleventh plan has the following objectives: Education ? Reduce dropout rates of children from elementary school from 52. 2% in 2003-04 to 20% by 2011-12 ? Develop minimum standards of educational attainment in elementary school, and by regular testing monitor effectiveness of education to ensure quality ? Increase  literacy rate  for persons of age 7 years or above to 85% ? Lower gender gap in literacy to 10 percentage point ? Increase the percentage of each cohort going to higher education from the present 10% to 15% by the end of the plan Thrust Areas in the 10th Five Year Plan GENERAL : To achieve a profound transformation of higher education in order that it becomes an effective promoter of sustainable human development and at the same time, improves its relevance with closer links with the world of work and achieve quality in its teaching, research, business and community extension functions including life long learning. SPECIFIC: To contribute to the transformation through improvement of the conceptions, methodology and practices related to: The relevance of higher education. Quality, evaluation and accreditation. Research and development. Outreach activities in business and community and life long learning. The knowledge and use of the new information and communication technology. Management and financing. Export of higher education, and reorientation of international cooperation. Strengthening of open and distance education system. Strengthening of research institutions. Mobilization of resources. Proposals/Recommendations for 11th Five Year Plan A Working Group on Higher Education was set up by the Planning Commission under the Chairmanship of Secretary (HE), vide order no. M-12015/2/2005-Edn. Subsequently, it was decided to constitute seven Sub-Working Groups on the following sectors of higher education:- 1. Central Universities 2. Deemed to be Universities 3. State Universities 4. Col leges 5. Distance Education 6. Quality of Higher Education 7. Research. Tenth Five Year Plan (2000-2005) The year wise allocation and expenditure for the 10th Five Year Plan period was as follows : The Tenth Five Year Plan was fixed at Rs. 30,162 Lakhs. The flow to TSP, SCCP and PWD projects were follows: 1. TSP – 145 Lakhs 2. SCCP – 225 Lakhs 3. P. W. D. – 200 Lakhs During 10th Five Year Plan period the following development works was undertaken by the Govt. : 1. Normalisation of Plan Posts. 2. Establishment of  The K. K. Handique State Open University 3. Introduction of 5 years L. L. B. Courses in B. R. M. Govt. Law College. 4. Establishment of F. M. Radio Station. 5. Introduction of Private University Bill. . Sanction of Rs. 10 Lakhs to each Provincialised colleges and Rs. 4 Lakhs to all provincialised Sanskrit Tols under the scheme â€Å"Buniyad†. 7. Financial assistance to all affiliated Non-Govt. colleges (133 numbers) and 16 Sanskrit tols under â€Å"State Priority Schemes†. Eleventh Five Year Plan (2005-2010) The draft XIth Five Year Plan has been proposed for Rs. 34,175 lakhs. The flow to S. C. C. P proposed for XIth Five Year Plan is Rs. 300 Lakhs. During the current financial year an amount of Rs. 70 Lakhs has been agreed for S. C. C. P for implementation of the above mentioned schemes. For the next financial year 2008-09, an amount of Rs. 1,831 Lakhs has been proposed and the flow to S. C. C. P. is proposed for Rs. 100 Lakhs. III. Major Initiatives in the Eleventh Five Year Plan Let us examine the provisions made in the Plan for the various sectors in Education. This section will also highlight the changes, if any, in the scheme structure and measures taken for better implementation. C. Secondary Education The Central Government has been managing four types of schools that have been allocated the following: Kendriya Vidyalayas (Rs. 1,326 crore), Navodaya Vidyalayas (Rs. 4,067 crore), Central Tibetan Schools (Rs. 6 crore) and National Institute of Open Schooling (Rs. 88 crore). The Union Government scheme ‘Strengthening of Boarding and Hostel Facilities for Girl Students of Secondary and Higher Secondary Schools (Access Equity)’ is to be restructured and merged with the new umbrella scheme of ‘Universalization of Access and Improvement of Quality of Secondary Education’. Further, the erstwhile schemes of Information, Communication and Technology (ICT) in schools, girl child incentive, Integrated Education for Disabled Children, Vocational Education, etc. will be subsumed under a new umbrella Centrally Sponsored Scheme (CSS) named SUCCESS. The Eleventh Plan apportions Rs. 9,282 crore to SUCCESS. It is worthwhile here to note that under this scheme it is proposed to set up 6,000 block-level Model Schools at the secondary level which would be largely managed and run by the corporate entities, trusts and reputed private providers. This, when seen in the light of growing share of private schools (from 15% in 1993-94 to 30% in 2004-05) and encouraging establishment of good quality schools in deficient areas in Public Private Partnership ( PPP) mode is reflective of the policy direction of the Planning Commission and the Central Government. Focusing on the girl child, A Girl Child Incentive Scheme with a provision of Rs. 1,326 crore is to be launched on a pilot basis in selected Economically Backward Blocks (EBBs). On the basis of quick evaluation, its expansion will be considered in the Eleventh Plan period. It is proposed that the merger of all girl child incentive schemes will be ensured. Herein, a critical aspect related to school education is teacher education and training. The Plan provides Rs. 3,536 crore to Teacher Education. In this regard, severe gaps have been observed in the management of District Institutes of Education and Training (DIETs). Not only have most of the DIETs been headless, there is also a shortage of quality faculty in DIETs, thereby leaving much to be desired in the quality of teacher training. While the Plan document finds this detrimental to promoting quality in teaching, the solution suggested is heavily dependent on outsourcing the DIET faculty or DIETs adopting the PPP mode. D. Vocational Education The Eleventh Plan apportions Rs. 1,768 crore towards Vocational Education. As part of the strategy adopted by the Plan, there is greater emphasis on the services sector. This apart, over 95% of the unskilled and semi-skilled population will be provided continuous informal training. It is also suggested that a National Vocational Qualification (NVQ) system be developed. E. Higher Education Apart from the existing 7 schemes in Higher Education, the Eleventh Plan has provided 9 new schemes along with outlining a Special Plan for Higher Education wherein uncovered regions are provided with Science, Medical and Engineering Universities. The Plan highlights the need for autonomy and accountability in the higher educational institutions and calls for quality improvement. While the Plan observes that there are inherent imbalances due to the private sector focusing on specific disciplines and regions of the country; it is worth noting that the Plan hopes that more than half of the incremental enrolment in higher education is made by private providers, thereby encouraging the role of private unaided higher educational institutions in the country. F. Technical Education In the field of technical education, the Eleventh Plan envisages establishing new institutes of management, technology, industrial research and training, planning and architecture. This apart, upgrading select existing technical institutes is on the anvil. The State technical institutes are also proposed to be strengthened. Another key area that has been highlighted is the lack of adequate polytechnics in the country. With 125 districts not having a single polytechnic, it is suggested that every district be covered, through Central funding as well as with PPP and private funding. Some critical issues with regard to these polytechnics include: static curricula, poor industry interface, lack of flexibility to respond to needs, obsolescence of equipment, lack of trainers and inadequate funding. Limitations in the Eleventh Five Year Plan with Regard to Provisions for Education â€Å"The Eleventh Plan would be a Quality Plan in respect of the education sector. † – Eleventh Five Year Plan While some advances have been made towards ensuring the basic issues of access, retention and quality is met, some problems persist. The Plan seems to adopt a piecemeal approach as there are multiple schemes having multiple goals and a constant friction persists between the Centre and the States with regard to funding norms allowing scant progress in terms of outcomes. The Eleventh Plan is increasingly stressing on privatisation in elementary and secondary, higher and technical education sectors in education. PPP is being seen as the preferred route to financing and implementing schemes. Another distressing trend observed in the Plan document is the encouragement given to private players ranging from setting up educational institutions and suggestions to outsource DIET faculty, establishing private polytechnics, etc. Further, acknowledgment of the need to levy (user charges) fees even in public (government-run) schools is worth noting. This, when seen in the light of the Plan proposing to be a Quality Plan, also proves to be contradictory as illustrated by specific instances. In the elementary sector, the Plan continues to seek the participation of teachers in implementing the MDM scheme thereby denying quality teaching to pupils. Under adult education, low motivation and lack of training of voluntary teachers is hardly seen as encouraging quality concerns. Increasing role of public private participation in secondary schools and continuing to have four types of public-funded schools, instead of having a common system of school, also do not promote uniform quality education. With regard to addressing gender concerns, initiatives focusing on Muslim women need to be enhanced. There is also a fear that having multiple schemes with divergent goals (vocational training ranging from small scale entrepreneurial development to computer literacy, etc. ) might dilute the primary objectives of ensuring education and training of uniform quality for all. How to cite Limitations of 10th 11th 5 Year Plan, Papers

Conceptual Framework in an Organization-Free-Sample for Students

Question: Discuss about the Concept of Conceptual Framework in an Organization. Answer: Introduction: This report has been prepared to analyze the concept of conceptual framework in an organization. This report depicts the user about the importance of accounting theory concepts in an organization. It has been evaluated in this report that how a conceptual framework helps an organization to manage the accounting and monetary figures and also help the organization to make a better decision about the operations of the company and all the financial matters. It has been analyzed through this study that how conceptual framework helps an organization to meet its goals. For conducting this study, JB HI FI has been taken into consideration. Further, it has been analyzed that how the operations and business functioning of the company get affected due to conceptual framework. Company overview: The main business functioning of JB HI FI is in the music industry. Company is operating its business from several decades. This company has been originated in 1974 by Mr. John Barbuto. This firm has begun with its first store in Victoria at East Keilor. This organization has listed on the ASX (Australian stock exchange) itself and currently, it is in the top list in the industry in terms of market share and revenue. It offers its clients a huge range of games, music, DVD movies, music and TV shows. Currently, this company has made many changes into its strategies and financial policies to enhance the operations and for business growth (JB HI FI, 2017). Conceptual framework: Conceptual framework is a framework which has been set by IASB and FASB to manage the financial and accounting reporting of an organization. Conceptual frameworks are basically a theory which assists the professionals to prepare the accounting reports. Conceptual framework always deals with many issues related to fundamental financial reporting (IASB, 2006). Firstly, the concept of conceptual framework has been taken into 1970. Basically, this concept has taken place with a mutual concern of IASB and FASB. The main objective of conceptual framework was establishing the understanding of final financial reports among the internal and external stakeholders of the company (ISAB Framework, 2001). This framework guides the accountant to prepare the final financial report. Critical analysis of effectiveness of JB HI FI to meet conceptual framework obligation: JB HI FI is in the top companies in the market of Australia. It has been found through this study that JB HI FIs annual report has been prepared and presented according to the conceptual framework of IASB and FASB (FASB, 2007). It has been found that entire details of conceptual framework have been considered by the professionals while preparing the final financial reports of the company (IFRS, 2008). The framework has enhanced the effectiveness of the financial statements of the company. Financial statement of the company is as follows: JB HI FI LTD (JBH) INCOME STATEMENT Fiscal year ends in June. AUD in millions except per share data. 2016-06 Revenue 3954 Cost of revenue 3089 Gross profit 865 Operating expenses Sales, General and administrative 1006 Other operating expenses -361 Total operating expenses 644 Operating income 221 Interest Expense 4 Other income (expense) 1 Income before income taxes 218 Provision for income taxes 66 Minority interest Other income Net income from continuing operations 152 Other Net income 152 Net income available to common shareholders 152 Earnings per share Basic 1.51 Diluted 1.5 Weighted average shares outstanding Basic 100 Diluted 101 EBITDA 263 JB HI FI LTD (JBH) BALANCE SHEET Fiscal year ends in June. AUD in millions except per share data. 2016-06 Assets Current assets Cash Cash and cash equivalents 52 Total cash 52 Receivables 98 Inventories 546 Prepaid expenses Other current assets 6 Total current assets 703 Non-current assets Property, plant and equipment Other properties 419 Property and equipment, at cost 419 Accumulated Depreciation -236 Property, plant and equipment, net 184 Equity and other investments Goodwill 37 Intangible assets 49 Deferred income taxes 21 Total non-current assets 290 Total assets 992 Liabilities and stockholders' equity Liabilities Current liabilities Accounts payable 302 Deferred income taxes 11 Deferred revenues Other current liabilities 134 Total current liabilities 447 Non-current liabilities Long-term debt 110 Other long-term liabilities 31 Total non-current liabilities 141 Total liabilities 588 Stockholders' equity Common stock 49 Retained earnings 328 Accumulated other comprehensive income 27 Total stockholders' equity 405 Total liabilities and stockholders' equity 992 JB HI FI LTD (JBH) Statement of CASH FLOW Fiscal year ends in June. AUD in millions except per share data. 2016-06 Cash Flows From Operating Activities Other non-cash items 185 Net cash provided by operating activities 185 Cash Flows From Investing Activities Investments in property, plant, and equipment -52 Property, plant, and equipment reductions 0 Acquisitions, net Net cash used for investing activities -52 Cash Flows From Financing Activities Long-term debt issued Long-term debt repayment -30 Common stock issued 6 Repurchases of treasury stock -13 Cash dividends paid -93 Other financing activities 0 Net cash provided by (used for) financing activities -131 Effect of exchange rate changes 0 Net change in cash 3 Cash at beginning of period 49 Cash at end of period 52 Free Cash Flow Operating cash flow 185 Capital expenditure -52 Free cash flow 133 Supplemental schedule of cash flow data Cash paid for income taxes -66 Cash paid for interest -4 (Bloomberg, 2017) It has been analyzed through study over these reports, it has been found that the effectiveness of the final financial report of the company has been enhanced. Company has followed every guideline of conceptual framework to attempt the best presentation and preparation of final financial reports (IASB, 2006 and IASB 2007 b). These reports depict the best information about the companys performance to every user. It has enhanced the understanding of every user about the financial figures of the company. Company has followed all the conditions of IASB and FASB and prepared the reports accordingly. (Jones and Wolnizer, 2003). The depreciation technique, format of income statement, format of balance sheet, cash flow statement format etc has been prepared by the company itself to manage the financial figures of the company (ICAEW, 2006). It has been found that the reports of the company are now depicting a performance of the company due to the better utilization of the factors and figures of the accounting and financial terms. It has been found that due to the conceptual framework, the performance of the company has been enhanced and due to a good performance in terms of revenue, profits and return to the shareholders, investment in the company has been enhanced and the goodwill of the company has been enhanced (Deloitte, 2008). Further, customers are also able to understand the final reports of the company and they are also making the decisions according to their capability to either remain the loyal customer or switch the brand (Jones, 2006). Analysis over many articles and book, it has been found that these companies are supposed to make the reports according to the conceptual framework as the main motto of conceptual framework is to make it easier for the internal and external users to understand the final reports and make decision accordingly (Brigham and Ehrhardntt, 2013). It has been analyzed through this reports that conceptual frameworks are quite crucial for an organization to enhance its performance and make it more effectual to survive in the market. Through the help of these conceptual frameworks, company has managed to enhance its performance. Further, many other related aspects have also been studied and it has been found that these are the best policies which must be followed by the company to get a better outcome in terms of the profitability and growth of the company. Summary: It has been analyzed through conducting a study over the conceptual framework guidelines of JB HI FI that the performance of the company has been enhanced and due to a good performance in terms of revenue, profits and return to the shareholders, investment in the company has been enhanced and the goodwill of the company has been enhanced. Further, customers are also able to understand the final reports of the company and they are also making the decisions according to their capability to either remain the loyal customer or switch the brand (kim, 2011). Further, many other related aspects have also been studied and it has been found that these are the best policies which must be followed by the company to get a better outcome in terms of the profitability and growth of the company (Evangelinos, Nikolaou and Leal Filho, 2015). Recommendation and conclusion: Through an analysis over this report, it has been recommended to the user to implement the policies of conceptual framework to enhance the profitability and goodwill of the company. This report has been depicted about the importance of accounting theory concepts in JB HI FI. It has been evaluated in this report that a conceptual framework has helped the JB HI FI to manage the accounting and monetary figures and also help the organization to make a better decision about the operations of the company and all the financial matters. It has been analyzed through this study that company has managed to meet its goals due to conceptual framework. Further it has been analyzed that company has enjoyed the profitability due to conceptual framework guidelines. SWOT analysis: It is a study that is performed by the organizations to manage entire internal and external factors related to the performance of the company. SWOT analysis assists the company to administer the strategy and policy in a better manner. It is also helpful for the company to implement some changes into existing strategies and policies to improve the growth and performance of the company. A SWOT Analysis study provides a pervasive imminent into the history of the company, business structure, financial structure, operations, corporate strategy and companys management. This report includes a SWOT analysis on the services and products of the company and on the financial information. SWOT analysis of the company is as follows: Strength: Strength puts for the uniqueness of the operation of the company which offers significance to the company. Strength of the company is as follows: Market entry barriers Reduced labor cost Skilled workforce Experienced business units Monetary assistance provided High revenue and profitability Weakness: Weakness puts for the uniqueness of the operation of the company which offers cons to the company. Weakness of the company is as follows: Future productivity (Doyle Stern, 2006) Opportunity: Opportunity puts for the elements of the operation of the company which offers utilization of significance to the company. Opportunity of the company is as follows: Growing profitability and rates Constant increment in income level Growing economy New services and products (Elmuti Kathawala, 2010) Threat: Threats puts for the uniqueness of the operation of the company which offers trouble to the company. Threat of the company is as follows: external business risk labor cost increment Brand positioning: Brand positioning is a kind of activity which is referred to the target customers to make an image into their mind about the brand positioning of the company. It is quite common that every brand activity have a normal goal and aim which is directed, guided and delivered by the reasons and benefits of the brand to purchase and it also focuses over entire points which have a contact with the clients (Hollensen, 2015). Brand positioning could be defined as an activity of making a brand which provides in such a manner that a distinctive place is occupied and a value could be created in customers mind. It has been analyzed through conducting a research over the JB HI FI that this company has positioned its brand image through its logo and its tag line. More, the logo of the company is recognized by every client and it creates a value for the JB HI FI References: Blommberg. 2017. JB HI FI. Retrieved as on 18 June 2017 https://www.bloomberg.com/quote/JBH:LN Brigham, E.F. and Ehrhardt, M.C., 2013.Financial management: Theory practice. Cengage Learning. Decision, vol. 39, no. 3, pp. 205-217. Deloitte. 2008. Summary of International Accounting Standards. Available from: https://www.iasplus.com/standard/ias16.htm (Accessed 2 September 2008). Doyle, P., Stern, P. 2006. Marketing management and strategy. Pearson Education. Elmuti, D. Kathawala, Y. 2010An overview of strategic alliances. Management Evangelinos, K., Nikolaou, I., and Leal Filho, W., 2015. The Effects of Climate Change Policy on the Business Community: A Corporate Environmental Accounting Perspective. Corporate Social Responsibility and Environmental Management, 22(5), 257-270. FASB. 2007. FASB Statements of Financial Accounting Concepts. Chichester: John Wiley Sons Glasson, J., Therivel, R., and Chadwick, A., 2013. Introduction to environmental impact assessment. Routledge. Hollensen, S. 2015. Marketing management: A relationship approach. Pearson Education. IASB. 2006. Summary of International Accounting Standards. International Accounting Standard Boards. Retrieved 20 January 2007 fromhttps://www.iasb.org/Home.htm IASB. 2007 b. Fair Value Measurement. Part 2: SFA's 157 Fair Value Measurements: Comments to be submitted. London: IASB ICAEW. 2006. Measurement in Financial Reporting. London: Institute of Chartered Accountants in England and Wales IFRS. 2008. International Financial Reporting Standards. London: IASB ISAB Framework. 2001. Framework for the preparation and presentation of Financial Statements. International Standards Accounting Board JB HI FI. 2017. Annual Reports and Financial Statements 2016. Retrieved as on 18 June 2017 file:///C:/Users/lenovo/Downloads/12501june07_725425761_jbhifireport.pdf JB HI FI. 2017. Home. Retrieved as on 14 August 2017 https://www.jbhifi.com/ Jones, M. 2006. Financial Accounting. Chichester: John Wiley Sons Jones, S., and Wolnizer, P. W., 2003. Harmonization and the conceptual framework: an international perspective. Abacus, 39(3), 375-387. Kim, Y., 2011. The contribution of social network sites to exposure to political difference: The relationships among SNSs, online political messaging, and exposure to cross-cutting perspectives. Computers in Human Behavior, 27(2), 971-977