Mother tongue education Essay Example for Free

Mother tongue education Essay Mercator International Symposium: Europe 2004: A new framework for all languages? The right to mother tongue medium education-the hot potato in human rights instruments Address by Dr. Tove Skutnabb-Kangas in Opening Plenary As long as we have the language, we have the culture. As long as we have the culture, we can hold on to the land. (pg. 1) In an article called Justice for sale. International law favours market values, Mireille DelmasMarty (2003) discusses the danger in the conflict between legal concepts based on, on the one hand, universal market values , on the other hand, genuinely universal non -market values. The genuinely universal non -market values obviously include individual and collective human rights, as a part of the universal common heritage of humanity. Even if philosophy of both human rights law and philosophically oriented parts of political science now start accepting that there shouldbe normative rights in relation to at least some parts of this heritage (in their terminology common public assets), the legal protection of market values is incommensurably stronger than the protection of non-market values. DelmasMarty exemplifies this with the fact that there is no universal international court that individuals could turn to when their (non -market value based) human rights have been violated. Individual rights are entirely a matter for states, and reports are the only form of monitoring (ibid. ). And if this monitoring, which I have exemplified with the Advisory Committee on the Framework Convention, does not support educational linguistic human rights strongly, there is a problem. On the other hand, laws based on market values are being spread by more or less global organizations like the WTO (World Trade Organisation) and, it seems to me, even more dangerously, WIPO (World Intellectual Property Organisation) 25. These laws are being developed extremely rapidly, with harsh sanctions for violations. -(pg. 13) Economist Francois Grin offers through his discussion of market failure in his book about the European Charter for Regional or Minority Languages (2003b) excellent arguments for resisting market dominance for public or common assets/goods like cultural products: â€Å"Even mainstream economics acknowledge that there are some cases where the market is not enough. These cases are called market failure. When there is market failure, the unregulated interplay of supply and demand results in an ina ppropriate level of production of some commodity† (Grin 2003b: 35). In Grins view, many public goods, including minority language protection, are typically under supplied by market forces (ibid. ). The level becomes inappropriately low. Therefore it is the duty of the state(s) to take extra measures to increase it. (pg. 14) Each language reflects a unique world- view and culture complex, mirroring the manner in which a speech community has resolved its problems in dealing with the world, and has formulated its thinking, its system of philosophy and understanding of the world around it. In this, each language is the means of expression of the intangible cultural heritage of people, and it remains a reflection of this culture for some time even after the culture which underlies it decays and crumbles, often under the impact of an intrusive, powerful, usually metropolitan, different culture. However, with the death and disappearance of such a language, an irreplaceable unit in our knowledge and understanding of human thought and world- view is lost forever. (Wurm, ed. 2001: 13). (pg. 17) As long as a numerically small mother tongue does not give you a better job with a higher salary than shifting to a numerically and politically more powerful language, there are, according to thisway of arguing, few arguments to maintain these mother tongues (and bilingualism is often not considered as a real option; the thinking here is often either/or). (pg. 18) I have earlier (Skutnabb -Kangas in press e) claimed that most of these arguments are presented by researchers who tend to write in English and be native speakers of one of the numerically big languages themselves, often English. This does not necessarily mean that they are monolingual themselves, and many of them are global research nomads, holding jobs all over the world, often making the usual rounds in rapid succession, from Britain or USA or Canada to Sydney or Singapore or Hongkong, etc. This means that these researchers have mostly never experienced that their own dominant language has bee n threatened. It seems that many dominant language speakers are much less aware than dominated language speakers of the non -market values of their ownlanguages, and, consequently, of other peoples own languages. At the same time, they are often not aware (or do not want to be aware) of the market benefits that they themselves have access to because of being speakers of dominant languages. Often they take both these benefits and the fact that others are learning their language in a non -reciprocal way, for granted, and are not willing to in any way compensate speakers of dominated languages for these non -earned benefits; they are linguistic free-riders as Philippe van Parijs puts it (2003: 167). This compensation would obviously be fair, even in terms of thetypes of justice that many lawyers accept. Several researchers have started discussing issues in these economic compensation terms (e. g. Grin 2003b, 2004, van Parijs 2003). (pg. 19) Another partially overlapping distinction, also made by Grin (e. g. 2003b: 24-27), can be used to bridge the gap betwe en social market value and non -market value arguments. In describing arguments used to answer the question why anybody, including society as a whole, should bother about maintaining (minority) languages, Grin differentiates between moral considerations arguments and welfare considerations arguments . Most of the legal discourse, including the linguistic human rights considerations, refer to norms about the right tolive in ones own language, even if the extent of the ensuing rights is debated (ibid. : 24- 25). In contrast, the emphasis of the welfare based argument is not on whether something is morally good or bad, but on whether resources are appropriately allocated. The test of an appropriate allocation of resources is whether society is better off as a result of a policy . (pg. 20) Moral or political principles, even if they are sometimes described as human rights, are not necessarily part of internationallaw. They are things that governments should do, if they are nice, not something they must do. Being nice is not a very convincing argument and is less persuasive than rights and freedoms that have the weight of the law behind them. (pg. 20)

The Stanley Cup and Online Communities :: Internet Web Essays

The Stanley Cup and Online Communities What I Know, Assume, or Imagine I will start off by giving a bit of background as to why I chose this particular topic. I consider myself an amateur in online communities, and in particular chat rooms. I have always considered chat rooms places people with no friends can go. I have plenty of friends, so I never really saw the need to chat. The few times I have gone into chat rooms, they are usually sport related. The problem I have found is that the conversation is usually on everything except sports. I still feel this way. The first part of my hypothesis is that chat rooms don't always stick to the subject. I am a huge hockey fan, and consider myself somewhat of an expert in certain areas. This is why I chose the Stanley Cup as my topic for my I-search. I think that combining something I feel I have good knowledge of with the Internet will help me weed out the facts from fiction. Here are some things I know about hockey. The Stanley Cup is the oldest trophy in North American Sports. It gets passed from team to team, unlike some other trophies. In the NHL, the players play for the Cup, not for the championship ring, or the championship itself. The winning team gets it's names on the Cup for all time and each player gets to spend a couple of days with the Cup over the summer. The hall of fame provides a "Cup Keeper" whose job is to stay with the cup at all times. Most hockey players in the US and Canada have dreamt of hoisting the Cup since they first put on skates. (Simon) As you can see, I am very passionate about the Cup, and could write my whole paper on its rich history, which began in the late 1800's. I am sure there are other people like me on the Internet, so my goal is to find them. I will try to use message boards as well as chat rooms. I plan to ask them about stories they have heard about when the players had the Cup. I imagine I will get better results on message boards, so I will concentrate more on these than the chat rooms. Another assumption I have is that certain teams will be more receptive to answering questions from me.

Big Q

This is shown in the book Lice's Adventures in Wonderland by Lewis Carroll when Alice chases the rabbit down onto a rabbit-hole without giving it any thought Alice Just Jumps right in not thinking about the consequences â€Å"In another moment down went Alice after it, never once considering how in the world she was to get out† (Carroll 20). Another example of instinct overcoming rational thought is found in Milan, a Disney movie about a girl who goes and fights for her injured father in a war that he would most likely not have survived in.In a specific scene she sees her father and grandmother arguing through the window and from that point is determined to do anything to keep her father from owing back into action (Walt Disney Pictures 1998). Milan does it because she loves her father and wants to make her family proud by saving him from having to fight again. Her instincts make her very emotional and lead to her becoming a warrior and bringing Joy to her family. Most people act first and think later causing emotion to overpower their logic. Secondly, emotion prevails over reason because it is more heart-felt and sentimental.The book A Tale of Two Cities by Charles Dickens contains various quotes that help to connect to emotion. The first quote that relates to the big question is about a man who Just lost his daughter due to the recklessness of the Marquis: â€Å"A tall man in a nightcap had caught up a bundle from among the feet of the horses, and had laid it on the basement of the fountain, and was down in the mud and wet, howling over it like a wild animal. Pardon, Monsieur the Marquis! Said a ragged and submissive man, it is a child. Why does he make that abominable noise? Is it his child? Excuse me, Monsieur the Marquis-it is a pity- yes. â€Å"It is extraordinary to me, said he, that you people cannot take care of yourselves and your hillier. One or the other of you is forever in the way. How do I know what injury you have done my horses? See! G ive him that. He threw out a gold coin for the valet to pick up, and all the heads craned forward that all the eyes might look down at it as it fell. The tall man called out again with a most unearthly cry, DEAD! † (Dickens 115) This quote tells about a man who Just lost his daughter in the blink of an eye and can't control himself, so he Just starts sobbing uncontrollably and crying out like a wild animal.His heart is broken and he has no time to think. All he feels is sorrow and it affects everyone around him. The people around really feel sympathy for this guy and react emotionally as well. They are angry at the Marquis, and they are angry at how they have to live their lives because of the imposing government as well. All of these emotions (angry, somber, and scared) mixed together, also help lead to revolutionary thinking, which is a big part of the book.Another quote that connects the novel to the big question is about the killing of the Marquis: â€Å"It lay back on th e pillow of Monsieur the Marquis. It was like a fine mask, suddenly startled, made angry, and petrified. Driven home into the heart of the stone figure attached to it was a knife. Round its hilt was a frill of paper, on which was scrawled: Drive him fast to his tomb. This, from Jacques. † (Dickens 252) This quote is about the killing of the Monsieur the Marquis and it helps to reinforce the argument. Sentiment is shown in the quote by how personalized the killing was made out to be.The Marquis was stabbed straight in the heart and there was a letter signed by the killer â€Å"Jacques†, an anonymous name used by many evolutionarily used to keep the identities secret, but also used to show that they all had one goal or one purpose in mind. It emotionally bonded all the revolutionaries together showing unity. Another source that connects to emotion is a British television show called Sherlock. As the title gives away, the show retells the story of Sherlock Holmes in modern times. Sherlock is the most rational, logical, and mostly sane person of all time, but even he succumbs to his emotions at times.He falls in love with a spy/ enemy informant and she gets sent to a terrible place where she will most likely die, but even Sherlock with all of his wisdom cannot stop himself from saving her. He knows it is the wrong thing to do because she lied to him and conned him out of important information, but he cannot help what he feels in his heart. (Gait's 2010) Lastly, emotion is stronger than reason because it is irrational and spontaneous. The book Lice's Adventures in Wonderland by Lewis Carroll showcases many absurd things and emotions.A doctoral candidate at the University of Texas explains the homes and background of the book and is in agreement, â€Å"the absurdity, even insanity, of the world from the point of view of the innocent. We're all mad here, the Cheshire Cat informs her in their famous exchange. This absurdity is frequently little more than a source of amusement to Alice; many times, though, it is a source of grief. † (Stanley 1999). Alice enters the rabbit hole and from that point on is confronted with crazy experiences that leave her very emotional.Although emotion overpowers logic in most situations, reason may be evident at retain points in time. An example of this would be an argument of an atheist against religion. The atheist believes in facts and what he/she can observe in the universe around him. Atheists do not believe in having a blind faith towards anything that is not measurable in any humanly way, while religious people are perfectly content with believing that there is some sort of god. A census taken in England in 2011 showed that the numbers of atheists were increasing while the numbers of Christians were decreasing.

Mrs. Dalloway By William Woolf - 1196 Words

In Virginia Woolf’s novel Mrs. Dalloway, Peter Walsh serves as the focalizer for a good portion of the novel. It is through his eyes that we see Woolf’s critiques of the British middle class notions of propriety, success, and proper gender roles. Peter Walsh’s thoughts and observations of Clarissa Dalloway, Sally Seton and Richard Dalloway are all used to justify Woolf’s critics on societies pressures that cause people to become dependent on others to validate their place in society, lose who they are and what they stand for in order to fit societies idea of women, as well as question their masculinity because societal pressures force the association of success with characteristics of masculinity. It is Peter’s 5- year stay in India that†¦show more content†¦Peter talks of a radical Clarissa Dalloway who existed before his departure for India who would not care if people saw her as a member of upper class society. Choosing to have Peter not ice such a minor detail about Mrs. Dalloway is one attempt of Woolf to criticize this idea of one becoming dependent on other peoples perspective of them in British society. Although Peter picks up on Clarissa’s attempt to get him to believe she is now this women of upper class British society, he picks up on her change in speech pattern and word choice which all point at this critique that she puts the desire for Peter and others to believe she was truly a member of the upper class society over her own true independency and beliefs. Woolf’s critiques on the societal pressures that force women to conform to societies ideal gender role of women are another thing she uses Peter Walsh to expose. Peter’s critical ways with Clarissa Dalloway causes him to expose her conformity to societies idea of a woman. Calling her the â€Å"perfect hostess†, Peter is calling out Clarissa’s new role as just someone who throws parties hinting at the idea that she has no other purpose to society other than to be the wife of Richard Dalloway (Woolf 7). While present at Clarissa’s party Peter realizes that â€Å"these parties were all for [Richard Dalloway]† and she has become

Sociological Analysis Of The Titanic Essay - 2084 Words

Sociological analysis of the Titanic When researching movies for my paper, I decided that the Titanic was the perfect option. Being that the movie was based on the true event of the RMS Titanic sinking, I knew I could also find a lot of research during the time of the Titanic to help strengthen my paper. The movie Titanic took place in the early 1900’s, a time rich in sociological issues. Their way of life was a lot different than ours today. Some major sociological concepts that were shown several times in the movie were, social stratification, gender inequality and sexism, inequality of income, and discrimination. During this time period people faced huge gaps in wealth, gender, class, and race. Gaps between the rich and poor were extreme. The wealthy were rich and the poor were in poverty. The â€Å"middle class† was not a common standing within society: you were either upper or lower class. It was very difficult to rise above the lower class standing, and easier to fall below the upper class line (Prezi web). Men dominated in almost all social standings; voting, ownership of land, professions, wealth, etc. Women were still viewed as â€Å"property† and in most ways, treated as such. The gap between the upper and lower class caused discrimination amongst them. Lower-class was treated poorly by the upper-class and seen as less worthy. In my paper I plan to include all of these sociological issues, and clearly connect them within the movie, Titanic. The movie Titanic was a drama,Show MoreRelatedConspicuous Consumption: an Analysis of Class, Family, and Spending Habits2795 Words   |  12 PagesConspicuous Consumption: An Analysis of Class, Family, and Spending Habits The topic I will explore in this paper is conspicuous consumption, and its relationship to our present day class system. Merriam-Webster defines conspicuous consumption as follows: lavish or wasteful spending thought to enhance social prestige. After reading the definition, there were a number of factors that made me immediately drawn to this topic. Naturally, many of the issues pertaining to the family deals primarilyRead MoreEssay on Mintzberg 5 Ps of Strategy9155 Words   |  37 PagesW.G. Astley and C.J. Fombrun, Collective Strategy: Social Ecology of Organizational Environments, Academy ofManagement Review, 814 (1983):576-587. 30 Ibid., p. 577. Business Week, October 3 1, 1983. Via G. Majone, The Uses of Policy Analysis, in The Future and the Past: Essays on Programs, Russell Sage Foundation Annual Report, 1976-1977, pp. 201-220. A.D. Chandler, Strategy and Structure: Chapters in the History of the Industrial Enterprise (Cambridge, MA: M.I.T. Press, l962), pRead MoreLove Actually Sociologcal Analysis4680 Words   |  19 PagesLove Actually Sociological Analysis Love Actually (2003), is a romantic comedy/drama that combines over ten romantic tales in one. What makes this a unique ‘chick flick’ is that all of these individual stories have different love styles and relationship types. The movie links these characters together in a series of touching and comedic romances, which end in not one, but many idealistic climaxes on Christmas Eve. The theme of the movie is an elaboration of the title, Love Actually Is All Around†Read MoreMarketing Plan for Amazon.Com4597 Words   |  19 Pagesfrom other online web stores who have a dedicated following and are focused on a specific market. - There are untapped product markets that have potential for profitability Amazon.com perspective - intense and increasing rivalry 3.3) Competitive analysis As with any corporation, Amazon.com has major competition including such well known business as below: a) Barnes Noble Inc. Barnes Noble.com is an internet commerce branch of Barnes Noble Inc. which includes physical bookstores that haveRead MoreWireless Technology Essay16392 Words   |  66 PagesDevelopment of Wireless Technology 31 Economics in Relation to Wireless Technology 33 Psychological considerations and sociological effects 43 Personal Communication 43 Emotional Disconnect 45 Worldly Effects 50 Media Influence 51 Impact on Education 52 Impact on USA 54 Environmental Implications 55 Implications for Wireless Technology 56 Wireless Waste 56 Analysis 59 Health Concerns 59 Moral and Ethical Implications 61 Conclusion 64 Works Cited 67 Introduction to WirelessRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pageslamentable. Taken together, the key themes and processes that have been selected as the focus for each of the eight essays provide a way to conceptualize the twentieth century as a coherent unit for teaching, as well as for written narrative and analysis. Though they do not exhaust the crucial strands of historical development that tie the century together—one could add, for example, nationalism and decolonization—they cover in depth the defining phenomena of that epoch, which, as the essays demonstrate

Violence Against Women During The United States - 2143 Words

Violence Against Women The topic this policy analysis assignment will focus on is violence against women in the United States. Seven in ten women experience some form of violence in their lifetime (Unite, n.d.). To curtail violence against women, the Violence Against Women Act of 1994 created the first U.S. federal legislation acknowledging domestic violence and sexual assault as crimes, and provided federal resources to encourage community-coordinated responses to combat violence (nnedv.org, n.d.). A question to be pursued for this project is how much has violence against women improved over the last decade? According to CBS News in 2013, â€Å"Rates (of rapes and sexual assaults) declined from a peak of 5 per 1,000 women in 1995 to 1.8 per†¦show more content†¦The importance of this issue to the development of social welfare policy is that personal safety falls under the umbrella of social welfare. Female citizens have a right to feel safe and protected, and the violence being committed against women is negating this right for women. Thankfully, the VAWA has recognized the past failure of society to provide protection for women, and so it has been enacted to improve these conditions. In the policy analysis assignment, the Violence Against Women Act will be analyzed and its history will be discussed, as well as the details of what it entails, the unintended consequences, how effective it is, and what changes could be made to it. The analysis will be completed by gathering information from the Internet, specifically scholarly resources and U.S. government documents. The Handbook of Social Policy will also be a main source of information, as well as any other books that address the issue of violence against women. There will only be one person conducting this analysis and the imagined role of that person will be citizens’ advocate. Discussing the nature of the issue, violence against women includes females of all ages, race, and socioeconomic status, who are being violated through acts of physical and sexual violence, as well as psychological abuse. It is not just

Recognition And Measurement Of An Impairment Loss For An Individual

Question: Discuss about the Recognition And Measurement Of An Impairment Loss For An Individual Asset. Answer: Impairment Loss: Impairment loss occurs when carrying amount of asset or cash generating unit exceeds the recoverable value of asset or cash generating unit. Then, carrying value of the asset is required to be reduced by the difference. This reduced amount will be recognized as an Impairment loss. The same statement can be described through the following formula: Impairment loss = Carrying amount - recoverable amount. Carrying amount: - Book value of the asset or cash generating unit as per the accounting records. Recoverable amount: - Recoverable amount is higher of the following 2 factors:- V. (Expected price to be received on sale of the asset) less transfer expenses (all the costs associated with the sale of asset) and Value in use (Present value of the cash inflows expected in future from the assets or cash generating unit) Key Indicators of Impairment loss of asset or cash generating unit are:- Internal factor - Some examples of internal factors are: damage of the asset, economic performance of the asset is not as per expectation, held for disposal, etc. External factor - Some examples of external factors are: Change in economy, obsolete technology, reduction in market value of asset, change in legal environment, etc. Impairment loss reversal defines the rise in the potential service of asset for balancing period, which can be either from use or sale, from the date when organization last assessed an impairment loss for asset- (Hamilton, 2011) The value of the asset which is in use could be more than carrying amount of asset as Present value of future cash flows will increase when they come closer. But, Assets potential of service cannot be increased. Thus, impairment loss cannot be reverse due to the time passage Even if recoverable amount of asset becomes higher than its carrying amount-(Thomas, 2011) Impairment loss reversal for a CGU (which is also known as cash generating unit): Firstly, Impairment loss on reversal of CGU (which is also known as cash generating unit) shall be distributed to Asset rather than goodwill to increase the carrying amount of particular asset, afterwards it will be allocated to goodwill. This process should be done on pro rata basis. Carrying amount of asset by which it increases shall be treated as impairment loss reversal for asset (only individual) and will be recognized accordingly. While doing allocation for impairment loss reversal for CGU, then in that case Carrying amount of CGU or asset shall not exceed the lower of the following: Amount which is recoverable; if it can identified by the organization or Assets carrying amount which is identified, but it should be net of depreciation and no impairment loss on asset should had been identified for the particular asset during previous years. The amount of the reversal of the impairment loss that would otherwise have been allocated to the asset should be allocated to the other assets of the unit on a pro-rata basis. The reversal amount of impairment loss of asset or CGU shall be distributed to the assets of the unit on specified basis i.e. pro rata basis Journal entry for recognizing impairment loss: Impairment Loss Account Debited Asset Account or Impairment Allowance Account Credited In case, if firm/company is unable to compute the recoverable amount for an individual asset, then in such scenario recoverable amount for the whole cash generating unit is computed and accordingly impairment loss is computed for the cash generating unit. Then, such impairment loss of the cash generating unit should be allocated to the individual assets. If company is having revaluation reserve against the asset, which is required to be impaired, then impairment loss to the extent of revaluation reserve will be adjusted against the revaluation reserve, thereafter impairment loss if any, will be charged to statement of profit and loss account. Further, depreciation will be computed for the remaining useful life of the asset on the revised carrying amount. Impairment of capital generating unit (AASB-136) After performing impairment test for asset, amount which should be recoverable will be calculated for individual asset. When it is not possible to assess the value of individual, then in that case estimate the recoverable amount of CGU (capital generating unit) to which such asset belongs. Capital generated unit is the smallest group of asset which can be identifiable and which has capacity to generate independent cash flow. Under cash generating unit, Impairment of loss will be allocated to asset in the provided way; first goodwill will be allocated to the cash generation unit, after that other assets will be allocated on pro rata basis. Under cash generating unit, carrying amount of asset should not be less than highest of the following: Net SP (selling price) / Value in use / 0 (zero). For example: There is a bus operator who obtains four licenses for buses in four different routes. Out of four routes, three routes are profitable whereas one is not profitable route. Now, in this case government ensures that transportation service should be available to all routes. So, government imposed restriction upon bus operator that he shall operate his buses on all the routes, otherwise he will not be allowed to operate his bus at any route. Impairment of goodwill If financial statement of the organization have goodwill with respect to Cash generating unit then organization should perform Bottom up approach, which means that identification should be done if goodwill will be allocated to cash generating unit after that compare the recoverable amount with carrying amount( by taking the impact of goodwill) to recognize impairment loss. But, if goodwills carrying amount cannot be allocated on consistent basis, then in that case Top down approach will be followed. Top down approach can be performed by identifying smallest cash generating unit on which goodwill is allocated then comparison should be done between recoverable amount of larger cash generating unit and carrying amount( after taking the impact of goodwill) to recognize impairment loss. For example: A limited has three units of x, y and z. Goodwill shown in the books is $40 and it cannot be identified and allocated to any of the unit i.e x, y and z. Carrying amount of X = 150 Carrying amount of Y = 100 Carrying amount of Z= 35 Cumulative carrying amount = 285 Recoverable amount of X = 115 Recoverable amount of Y= 105 Recoverable amount of z= 40 Answer: Bottom up for X Carrying amount = 150 Recoverable amount =115 Impairment loss= 35 Top down for X and Y Carrying amount (40 + 100+ 115) = 255 Recoverable amount = 220 Impairment loss = 35 Now, the impairment loss of 35 will be adjusted against goodwill of 40. Remaining goodwill of $5 will be carry forward and total impairment loss will be recognized of $70. Reversal of Impairment loss:- If company has the positive indicators which indicate that impairment loss booked in the previous years might have reduced, then there will be reversal of Impairment loss. Journal entry in such case would be: Asset Account or Impairment Allowance Account Debited Reversal of Impairment Loss Account Credited References Thomas (2011),"Understanding Impairment Accounting: What It Is and When It Is Used", API Press, London. Anonymous, "IAS 36 Impairment of Assets", IAS Plus. Deloitte [Accessed: 22nd May 2017] Hamilton (2011), "Impairment: IASB-FASB Comparison" (PDF), Drake Management Review, America. Paperback (2009), Impairment of asset, Gee publishing, London. John Wiley (2014), IFRS (International Financial Reporting Standards), London. Roman. L (2013), Financial reporting: An introduction to accounting, United Kingdom. Ron degwell (2012), Corporateaccounting in Australia, Pearson publication, Sydney. Stickney (2010), AASB-136, API hall, Australia.