Narrative Essay on Work and Life free essay sample

I began working there In 1992 when I was just 18 years of age. I experienced childhood In that Job, finding out about existence from my colleagues and my encounters with the clients. I was so devoted to the organization that the cutback shocked me, I never observed It coming. Thinking back now, I should have anticipated It, and Im astounded that they TLD let me go sooner. I understand since I was so agreeable In my situation there that I didnt see what an advertisement worker I was.I mean, I was acceptable at what I did, yet not at how I did it. My disposition was frightful: I felt qualified for the best moves and acted like I was too acceptable to even consider wasting on specific assignments. My self image was crazy and it was restricting my odds of climbing in the organization however I was agreeable so I didnt see that. We will compose a custom exposition test on Account Essay on Work and Life or then again any comparable theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Being given up was the reminder that I required, despite the fact that I didnt see it that path at that point. I had to investigate myself and choose whether I needed to remain the equivalent or in the event that I needed to be the sort of man individuals would tune in to and regard. Not long in the wake of losing that Job, I began working for Wall-Mart.Starting over in another organization at the base of the stepping stool gave me new point of view on things. I understood that on the off chance that I needed to climb Id need to act in an unexpected way. I chose to begin each day with a grin, and that the most ideal approach to be a decent worker was to do any and each activity that required doing. Furnished with this new demeanor I have immediately climbed in the positions at Wall-Mart and have gone farther than I was ever ready to go at Toys R us. Continually battle with holding my inner self within proper limits, however now I realize that modesty, not pride, better serves you in building a profession.

Implementation Of Theory Of Human Caring - Myassignmenthelp.Com

Question: Talk About The Implementation Of Theory Of Human Caring? Answer: Presentation The genuine predominance of empathy exhaustion (CF) among emotional well-being medical caretakers stays open for conversation. Working with emotional well-being patients is brimming with distressing circumstances and a developing writing is recommending burnout among psychological wellness medical caretakers. CF is characterized as a condition of mental or physical pressure condition among medical attendants or parental figures that happens because of outcomes of snowballing and progressing process in requesting relationship with emotional well-being patients (Mendes 2014). This condition is likewise characterized as aide disorder coming about because of disillusioning circumstances that offer ascent to loss of empathy and good trouble. CF is characterized to result from profound association with intellectually sick patients prompting languishing during minding over them (van Mol et al. 2015). Complex requests produced using psychological wellness medical caretakers while thinking ab out dementia patients place remarkable pressure advertising them feel overburdened in their calling. This has genuine ramifications as powerlessness to convey appropriate consideration for patients prompting sympathy and expanded number of medical caretaker turnover (Kelly, Runge and Spencer 2015). In this way, the above conversation features that CF is arriving at a disturbing stage and require execution of procedures for avoidance, recognizable proof and relief of CF among psychological well-being attendants. Contemplating this, the accompanying paper will talk about and add to the comprehension of CF among psychological wellness medical attendants and approaches to forestall it. Additionally, the paper will likewise examine best proof put together writing accessible with respect to the picked theme. The basis for picking this subject is that medical caretakers are the biggest and single individual from human services suppliers who are at the bleeding edges of care conveyance. Als o, psychological wellness medical caretakers give care to genuine intellectually sick patients having complex needs. Accordingly, to lessen burnout and guarantee nature of care in psychological wellness nursing, there is dire requirement for CF alleviation to give best nature of got care. Emotional wellness medical caretakers frames a critical piece of mental workforce-psychological well-being claim to fame and their job in thinking about dementia patients is debilitating both intellectually and truly. Thinking about dementia patients is incredibly unpleasant as patients come up short on the capacity to impart and this outcome in trouble to oversee patients that offer ascent to business related worry among psychological wellness medical attendants. CF not just effect psychological wellness nurture in mental claim to fame because of thinking about dementia patients, yet in addition because of torment encounters of patients experiencing dementia (Franza, Del Buono and Pellegrino 2015). Figley clarified that CF is experienced by people who see others in torment and misery (Sheppard 2015). Additionally, when psychological wellness medical attendants see their patients experiencing dementia encountering torment, they get damaged by means of their endeavors to show sympathy and empathy. This is the explanation CF is assigned as auxiliary horrible pressure that outcomes from thinking about dementia patients experiencing passionate and physical pressure or agony (Hinderer et al. 2014). Another activating element for CF among medical caretakers is workplace (Hunsaker et al. 2015). Because of deficiency of psychological well-being medical attendants, remaining burden and poor help make them powerless and they can't get away from circumstance offering ascend to working environment related pressure and CF. Extreme association of emotional wellness medical caretakers with dementia patients offers ascend to CF or mental pressure and disability of arrangement of care given to them prompting poor consideration conveyance and the board. As recommended in writing, one of the principle impacts of dementia is losing control and social changes that are unexpected and trying for psychological wellness attendants to oversee (Mitchell et al. 2014). In addition, there are difficulties to hydration, satisfactory sustenance, rest examples and troubles with inspiration requesting high measure of care from psychological wellness attendants leave them crushed and focused on being a huge factor hampering understanding security. To cling to these requests of dementia care, psychological well-being medical attendants face condition of depletion with losing adapting capacity. Different activating variables are seen in CF that incorporates physical, business related and passionate indications. There is less sympathy towards them and shirking of working with dementia patients, eagerness, state of mind swings, fractiousness, uneasiness, misguided thinking, discouragement and loss of objectivity (Sheppard 2015). These outcomes offer asc ent to CF including hyper-carefulness, rest unsettling influence, tension, dread, physical sensations like inclination troubled, trouble in concentrating, overpowered with sentiments of misery and segregation bringing about withdrawal and disconnectedness (Hegney et al. 2014). These conditions not just influence nurture as far as physical or enthusiastic wellbeing, yet in addition their activity fulfillment and working environment condition diminishing hierarchical efficiency and expanding nursing turnover. Different hypothetical points of view are identified with CF. Watson hypothesis of human caring states that sympathy and correspondence advocates for compassionate relationship-based nursing that is characterized to get emotions and circumstances from patients point of view and imparting as needs be to increase comprehension of patients condition (Yeter Durgun Ozan 2015). Another keen set forward by Koloroutis is that sound connection with patients must be pushed, if medical attendants relationship with self is built up (Fitzpatrick 2014). Nonetheless, because of CF there are irregular characteristics in close to home relationship and work-life that turns into a noteworthy factor in CP. Physical and enthusiastic components activating CF is hampering their relationship with self and in enhancing their wellbeing bringing about inability to give sympathetic consideration and being a beneficial individual from emotional well-being workforce (Drury et al. 2014). The enthusiastic speculati on that emotional well-being medical attendants contribute is overextended that challenge their capacity to oversee requests of being sympathetic and caring towards patients with dementia (Sorenson et al. 2016). This is a significant issue affecting antagonistically and legitimately on the medical attendants brain science, psychical and passionate wellbeing. Albeit, proficient nursing flourishes to furnish mind and create compassionate relationship with patients, this relationship is preposterous that is adding to CF requiring cognizant strides to decrease or stay away from this condition. In this manner, there is a criticalness to create understanding and make mindfulness among the social insurance framework to relieve CF among medical caretakers and diminish burnout and turnover. The essential job of medical caretakers is to give high caliber of care and work towards meeting the physical and enthusiastic needs of patients. This job turns out to be colossally fulfilling and trying for medical caretakers particularly in psychological well-being claim to fame while thinking about dementia patients. This is clarified by Compassion Stress/Fatigue Model this profoundly specific sort of work is significantly requesting and trying for them making expanded and persistent distressing working environment conditions for them. Besides, it additionally makes progressively overwhelming remaining task at hand and pessimism because of waning assets, absence of help from associates and supervisory group bringing about low employment fulfillment and inevitably CF (Melvin 2015). Huge pool of writing is available to depict CF as cost of thinking about patients experiencing physical and enthusiastic agony. A report distributed by Hospital Healthcare Bulletin, Australia expresses that CF is perceived since 1970s is characterized as blend of passionate, physical and profound exhaustion that is related while thinking about individuals in physical misery and enthusiastic pressure. The commonness in Australia has expanded from 25% to 70% among emotional wellness experts while thinking about patients with psychological well-being issues more than once encountering injury and agony (Hospital Health Bulletin 2018). As per Ledoux (2015) CF is portrayed by profound passionate or physical weariness being an articulated change so as to support patients and feel sympathetic towards them. As indicated by Ray et al. (2013) cutting edge mental medicinal services experts (FMHPs) including nursing perform assortment of jobs in giving high caliber of care to experiencing mental and physical protests like dementia that offer ascent to CF. The cross-sectional and non-trial study led was planned for deciding CF among emotional wellness experts including medical attendants. Different components add to CF like work life disappointment, absence of help and injury experienced while thinking about intellectually sick patients. Significant levels of sympathy disappointment and weariness increment the odds of work environment worry among psychological wellness medical attendants offering ascend to elevated levels of nursing burnout and turnover. As per Morse et al. (2012) because of expanding weakness among emotional well-being experts, burnout is progressively seen ascending as a significant worry in the psychological nursing claim to fame. As referenced in writing, patients experiencing dementia can't convey well and perform self-care exercises and accordingly, they can't raise their interests and needs to attendants. They work past their cutoff points, anyway bringing about decreased feeling of individual achievement or self-adequacy to play out their work. There is perished in general employment disappointment and negative self-assessment prompting nursing burnout in mental medicinal services. In spite of the fact that, burnout is identified with psychological well-being conditions like discouragement and uneasiness, look into help the way that it is develop that extraordinarily happen from pressure response and employment disappointment. Optional traumatisation or empathy weakness is identified with burnout where attend ants can't enjoy the patients. As indicated by Whitebird et al. (2013) medical attendants working in hospice care (intense and crisis care) grant moving work to the medical attendants overpowered pressure and substantial outstanding task at hand. This lead to CF, de

Moral and Ethical Role of Government

Good and Ethical Role of Government Morals and ethical quality structure a focal situation in the working of the administration. Under typical conditions, it is the job of the administration to guarantee a fair society where request and agreement exist. Thus the legislature needs to set up and uphold moral and good guidelines to guarantee that the general public capacities well. Dynamic is the administrations boss job. Accordingly it must make moral and good contemplations so as to settle on choices that are in accordance with the government assistance of the general public. Morals and profound quality are utilized conversely. The two terms are connected in a few different ways. In any case, there is an insignificant uniqueness connecting the two. Most usually is the way that profound quality goes further than morals in characterizing human conduct and direct. Morals allude to the measures that make the general public a superior spot of all while profound quality accommodate progressively more profound contemplations that add up to religion and otherworldliness. All together for the administration to guarantee that moral gauges are clung to, morals and parts of ethical quality are settled in into the law. This makes it helpfully conceivable to implement moral measures and guarantee that all individuals adjust to the law. Be that as it may, certain parts of morals and profound quality can't be made legitimate. This will make the general public progressively convoluted since certain profound quality viewpoints and morals are discerning. This brings into point of view the feature of conviction and religion which defines various individuals to hold differing sees on the idea of morals and ethical quality. The aftereffect is that, the administration assumes a critical job in upholding morals and profound quality. Subsequently it is normal that the pioneers guarantee that the general public is simply and efficient for all. The point of this paper is to fundamentally look at the job of the administration in profound quality a morals. To prevail in this undertaking, the paper will talk about various parts of profound quality and morals. Job of Government One of the focal motivations behind the administration is to authorize the law. The law speaks to the desire of the individuals who have their own social and moral impression of the real world. Therefore the administration implements the moral and virtues of the individuals it oversees. At the end of the day it very well may be properly said that the administration serves to achieve the people groups impression of reality as spoke to in their moral and virtues. This makes the job of the administration increasingly complex not overlooking that not all estimations of moral and good thought can be authorized by the legislature. Be that as it may, the administration remains the prime caretaker of people groups esteems. Morals and virtues impact the activity of the general public. It is subsequently evident that the administration practices power over the general public. This is valid considering the undertaking of authorizing laws. So as to show signs of improvement comprehension of the job of the legislature most definitely; more spotlight ought to be on the law (Preston Bishop 2000). The law is the legislatures instrument of intensity. To play out its capacities, the legislature depends significantly on the law. Then again the law is seen as being illustrative of the moral, social and virtues of the individuals. Thusly as much as the law probably won't be the ideal apparatus of authorizing moral and virtues, it remains the administrations boss weapon against unscrupulous practices and unethical behavior. The law portrays what is correct and adequate in the public eye and in this manner gives a blue print towards a moral and just society. So as to confirm their mission for an equitable society, residents are relied upon to stick to the arrangements of the law. Along these lines, the law ties the general public together bringing agreement among various individuals. Inability to adjust to the law is seen as breaking moral measures built up and is in this way culpable. Along these lines, the law is seen as the people groups will to be authorized by the administration. There are a great deal of difficulties the administration faces in its moral and good jobs. Most importantly are the various impression of morals and profound quality. This is coupled by the viable reality that the law doesn't completely speak to moral and good principles. Recognitions are an incredible danger to the administrations job. This is because of the way that specific parameters which are lawful are once in a while seen as damaging moral and good guidelines. A genuine model is the issue of premature birth. As much as fetus removal may be legitimized, it despite everything stays a far from being obviously true moral issue. This is because of the way that it is seen by certain individuals in the public arena as exploitative. Different issues incorporate separation and wantonness. These contentions underline the way that the law is certifiably not an adequate device of implementing moral and virtues. It underscores the disappointment of the legislature to guarantee an only society through implementing the law. Moral and Social Obligations Morals and a general public are indistinguishable, because of the way that moral measures are the cement of a sound society. In this manner there can never be a general public without measures that characterize conduct and direct. A fair society can just exist in accordance with a lot of qualities that speak to the moral and virtues of the individuals. A general public then again is represented by a gathering of pioneers through the organization of government (Kizza, 2010). Subsequently, clearly it is the job of the administration to guarantee that the general public is simply and precise. This is what is alluded to as social commitments of the administration. Generally the legislature is an instrument of the general public. It is built up by the general public to administer it and implement laws that are considered to speak to the desires, qualities and feelings of the individuals. The legislatures social commitments are only the elements of guaranteeing that moral and good gauges are clung to likewise. This includes the errand of guaranteeing that the laws set speak to the moral and virtues of the individuals. Then again, the administration needs to go past the institutional job of authorizing laws to more government assistance tasks. This is line with the way that the law in itself is wasteful to the extent guaranteeing the requirement of moral and good commitments is concerned. Dynamic A basic glance at the beginning of government focuses at the genuine pith of the establishment. A few speculations layout the inception of legislative issues or government. All things considered, the agreement of social hypothesis is a lot of significance to the legislatures dynamic job. Under the implicit agreement hypothesis, individuals from the general public met up and gave up their opportunities in return for request. So as to accomplish this goal, the individuals built up an administration which was to oversee the state for their benefit. Among the primary jobs given of this organization was that of settling on choices in the interest of the individuals (Cremer 2009). In this manner the legislatures most critical job is that of dynamic. The job of settling on a choice should be in accordance with the interests and estimations of the general public. This underscores the large pretended by the administration in guaranteeing an only society for all. Along these lines in settling on a choice the administration has a significant impact in authorizing moral and good guidelines. Aside from upholding the law which is seen as the desire of the individuals, the administration has the position to settle on choice that influence the working of the general public. Hence in settling on these choices the administration should place moral and good commitments in prime core interest. In this job the part of open trust radiates. The administration has been given the open trust which must be reflected in each choice it makes. In this way open authorities must settle on choices that advance morals and ethical quality as well as speak to the equivalent. In settling on choices the administration should be guided by two head perspectives. As a matter of first importance is regard of the law. The law is the incomparable underwriter of profound quality, morals and equity. Consequently due significance ought to be conceded to the law during the time spent creation choices. Choices that are in opposition to the arrangements of the law ought to be debilitated. The law ought to be the shared factor of all administration choices. This will shield the individuals from pioneers with detestable goals. Another basic part of thought is that of moral thought past the law. This ought to be deciphered in a positive way to imply that the law ought to be maintained in high regard yet ought not be the finish of morals. Certain parts of profound quality and morals are not settled in the law however ought to be maintained in dynamic. This respects arrangements and different parts of administration. This calls for uprightness with respect to state authorities in the release of their obligations. Requirement For Appropriate Actions Authority is a sensitive issue which includes a great deal of perspectives. Since administration includes the assignments of vision, heading and administration a ton of care must be made to guarantee that moral and good; measures don't take a rearward sitting arrangement. The legislature is presented with an overwhelming assignment of guaranteeing request and equity in the general public. This is to be accomplished through the authorization of laws that speak to the moral and virtues of the general public. This is likewise done through the creation of lawful and moral choices. The legislature consequently assumes an essential job in the entire idea of morals and ethical quality. Through its activities, choices and tasks the administration has a great deal of effect on the working of the general public. There is requirement for proper activities with respect to the legislature so as not to sabotage morals and ethical quality (Kiel Lennick, 2007). Since the achievement of a general pub lic relies upon the way where moral measures are clung to, the administration authorities should be cautious in their activities in order to advance an equitable and efficient society. It is against this foundation that legislatures need to set up a few measures in order to guarantee that the part of morals and profound quality play

Financial Accounting and Reporting Pewter Ltd

Question: Portray about the Financial Accounting and Reporting for Pewter Ltd. Answer: Issue 1 As passed on by Mr Con Pewter, it has been brought to the information on bookkeepers that there is an issue in regards to the strategy to be utilized for bookkeeping the paid leaves of representatives. Bookkeepers guidance from the work area of McKenzie and Associates In spite of the fact that the technique utilized by the organization is very straightforward and makes it simpler for bookkeepers to record the long help leaves cost. They account this cost when workers are really paid the pay rates. Be that as it may, this appears to be lacking since it negates with the acknowledgment idea of bookkeeping standards (Elliott, 2007). This rule says that all the costs and misfortunes ought to be accounted as and when they are acknowledged and not at the hour of installment. Subsequently, I concur with the proposal of your senior bookkeeper Mr Peter. The technique proposed by him appears to be unwieldy, yet it is the right method of bookkeeping these costs. The inquiry raised by you that in the event that straightforward strategies are working, at that point why not stay with them just is very self-evident. Be that as it may it will have a noteworthy ramifications on visit charge estimations and accounting report accreditations (Watts, 2003). It is represented by the theoretical circumstance given underneath. Assume the companys net benefit before expense and remittance for Employee Bargaining Agreement for the year is $50,000. In 2015, 2 of its workers have accepted leaves according to Employee Bargaining Agreement. One representative had leaves of about a month and the other had the equivalent for 7 weeks. The absolute compensation to be credited to representatives account is $14000+ $24,500 = $38,500 individually. Be that as it may, this credit is done in 2016. Along these lines, it will be appeared in the records of money related year 2016. Other than that, another worker has taken leaves of about a month and a half under a similar condition. The compensation to be credited is $21,000. This will be credited in 2016 as it were. Net benefit before duty and recompense for Employee Bargaining Agreement is $55,000 for 2016. Assessment computation for 2015 (accepting corporate expense to be 30%): net benefit before duty and stipend of Employee Bargaining Agreement is $50,000. According to companys prior strategies, there is no cost of paid leaves in this year. Thus, charge adds up to $15,000, which is an immense sum and net benefit is $35,000. Expense figuring for 2016 (expecting corporate duty to be 30%): net benefit before assessment and remittance for Employee Bargaining Agreement is $55,000. This year there will be a cost of $59,500 for paid leaves. Henceforth, accounting report will show loss of $4,500. No assessments will be imposed. Rather acknowledgment idea ought to be utilized (Schn, 2004). 2015 Sum (in $) 2015 Sum (in $) 2016 Benefit 50,000 55,000 Paid leave cost (38,500) (21,000) Benefit before charge 11,500 34,000 Duty paid @ 30% 3,450 10,200 Net benefit 7,050 24,800 Absolute expense paid = 13,650 (not exactly prior) Issue 2 The subsequent issue as spoke with us is by all accounts in regards to the strategy for bookkeeping to be utilized to record incomes from deal at stores and derivation of charges to possess the racks at the stores. For promoting merchandise and improving deals, it is a decent method to book explicit spots at the store only for the companys items consequently of certain measure of charges. It will create great measure of incomes. To make the installment procedure basic, it is satisfactory that expenses ought to be deducted from the incomes picked up. Be that as it may, the inquiry is whether it ought to be recorded in books a similar way. Bookkeepers counsel from the work area of McKenzie and Associates I consent to the point that recording net income will disentangle the issues to an incredible record. Be that as it may, salary explanation of an organization is certifiably not an outline of the considerable number of expenses and incomes, it demonstrates nitty gritty data to the invested individuals of conclusive records or partners of the organization. It ought to include subtleties of every single purpose of costs and incomes produced. On the off chance that utilizing basic strategies is the main rationale, at that point why would that be a need to show the measure of cost of products sold, authoritative costs, and so forth independently. They can be summarized and can be appeared as a solitary figure. In any case, at that point, that would not be the right method of introducing the salary proclamation. Pay proclamation should be instructive for partners of the organization, yet in addition for the organization itself. Earlier years pay proclamations are normally utilized for arranging and anticipating for future. Consequently, it should obviously show all the costs and incomes (Gaynor et al., 2011). A model is given to think about a summarized salary articulation and a definite useful pay explanation. Summarized salary articulation Specifics Sum (in $) Income 800 Cost of deals (396) Net benefit 404 Costs (298) Net benefit before assessment and intrigue 106 Duty and intrigue paid (52) Net benefit after duty 54 Remark: subtleties are not satisfactory. It doesn't give the away from of companys position. Point by point proclamation Points of interest Sum (in $) Deals income 800 Cost of deals: Deterioration of production line Deterioration of hardware Deterioration of licenses Cost of products sold All out expense of deals (32) (74) (8) (282) (396) Net benefit 404 Costs: Pay rates Lease Organization costs Complete costs (151) (90) (57) (298) Benefit before assessment and intrigue 106 Intrigue (27) Benefit before charge 79 Assessment paid (25) Net benefit 54 Remark: it gives total data about the costs acquired and incomes created. (Factories Plesko, 2003) Issue 3 According to the subtleties sent to us, I have run over with another issue concerning Deferred Tax Assets (DTA) and Deferred Tax Liabilities (DTL). Your issue is that you are going through such a large amount of cash and HR for recording the subtleties of conceded charge liabilities and conceded charge resources. As indicated by the load up individuals' contentions, time and cash ought not be squandered on recording transitory contrasts in regards to burden liabilities. You need to abstain from recording such subtleties and disentangle the method for bookkeeping. Bookkeepers counsel from the work area of McKenzie and Associates It is fitting for the organization to maintain a strategic distance from this straightforwardness. Above all else, the companys conceded charge obligation is of basic significance for its financial specialists and loan specialists. On the off chance that they are not recorded appropriately, they may have results on future periods income explanations and asset report. Consequently, they ought to be fittingly represented (Guenther Sansing, 2000). In the event that you don't record conceded charge obligation this year, at that point it might not have any antagonistic effect on this years fiscal summaries and incomes, yet will essentially impact one years from now money related announcing. Reason being the organization should pay the assessments one year from now. Subsequently, it will expand the expense commitments and may show low benefits and low execution of the organization. This may affect companys altruism before financial specialists and banks. Henceforth, such effortlessness should be stayed away from (Pocrnjiㄆ¡ et al., 2009). Besides, contentions given by top managerial staff that these counts are minor brief contrasts are least critical. A few costs and incomes are absolved from charges. Consequently, they represent a changeless contrast in DTA or DTL. In this way, these should be recorded appropriately in books of records (Phillips et al., 2003). Genuinely Ms. Maria Mckenzie References Elliott, B. Elliott, J., 2007. Budgetary bookkeeping and revealing. Pearson Education. Gaynor, L.M., McDaniel, L. Yohn, T.L., 2011. Reasonable worth representing liabilities: The job of revelations in unwinding the unreasonable pay explanation impact from credit chance changes. Bookkeeping, associations and society, 36(3), pp.125-34. Guenther, D.A. Sansing, R.C., 2000. Valuation of the firm within the sight of brief book-charge contrasts: The job of conceded charge resources and liabilities. The Accounting Review, 75(1), pp.1-12. Factories, L.F. Plesko, G.A., 2003. Crossing over the revealing hole: A proposition for progressively useful accommodating of book and expense salary. National Tax Journal, pp.865-93. Phillips, J., Pincus, M. Rego, S.O., 2003. Profit the board: New proof dependent on conceded charge cost. The Accounting Review, 78(2), pp.491-521. Pocrnjiㄆ¡, D., Mladineo, L. Pepur, P., 2009. Conceded charge resources and conceded charge liabilities inside the extent of International Financial Reporting Standards and Croatian Financial Reporting Standards. Youthful Science AIESA 2009Participation of PhD. understudies and youthful logical laborers on working of society dependent on information. Schn, W., 2004. Universal Accounting Standards-A Starting Point for a Common European Tax Base? European Taxation, 44(10), pp.426-40. Watts, R.L., 2003. Conservatism in bookkeeping part I: Explanations and suggestions. Bookkeeping skylines, 17(3), pp. 207-221.