Sunday, May 24, 2020

Essay Experiential Methods for Acquiring Self-Knowledge

Experiential Methods for Acquiring Self-Knowledge Do people ever know enough about themselves to determine the direction of their career journey? Various strategies have been developed to provide guidance toward this end; however, as the realities of work change due to such factors as global competition and new technologies, it is necessary to develop new awareness of self in relation to work. This Digest examines various processes by which learners of all ages, elementary to adult, can expand their self-knowledge--their interests and the importance of those interests to their personal satisfaction, their strength and weaknesses in relation to their interests, and the ways in which their interests and abilities are applicable in the†¦show more content†¦Experience is integral to knowing and understanding oneself and how one relates to different situations, circumstances, and roles. Experiential Methods for Acquiring Self-Knowledge Many of the new ways of teaching and learning offer processes by which students can gain experiences that enhance their self-knowledge. One of these is problem-based learning, an instructional model based on constructivism, the concept that learners construct their own understanding by relating concrete experience to existing knowledge; processes of collaboration and reflection are involved. In problem-based learning, students are presented with an ill-structured problem--one that has no obvious solution and for which problem-solvers cannot be certain they have the right answer. The problem must be content relevant and represent a real situation faced by an individual, group, company, or community. Solving the problem takes students through the following processes (Savoie and Hughes 1994): Engagement. Problem-based learning requires students to self-direct their search for a solution, often by assuming the role of a key actor in the problem situation, e.g., a lawyer, an environmentalist, a statistician, and so forth.Inquiry. Students brainstorm with others and gather information from multiple sources.Solution Building. Students work in teams discussing alternatives and examining possible solutions.DebriefingShow MoreRelatedHow Learning Can Be Defined As The Acquisition Of Knowledge1334 Words   |  6 PagesAbstract Learning can be defined as the acquisition of knowledge or skills through experience, study, or being taught (XXXX). The things that we learn are also a result of our personal experiences, how we modify our memory as we continue to learn and the realization that what we learn is going to become permanent in our minds. While understanding that our personal experience is a way of learning, this could be imperfect by itself based on various concepts of learning. As we grow the learning processRead MoreLearning Style : The Factor That Affecting Learning Relating Performance1641 Words   |  7 PagesLearning style is one of the factor that affecting learning-relating performance.{148} The method an individual choose to approach a learning situation has an impact on his performance and learning outcomes. Learning define as a process that lead to change which occur as a result of experience, and increases the potential for improving performance and future learning. Any concern about selec tion of effective teaching, must begin with a consideration of students preference learning styles. AccordingRead MoreCross Cultural Theories Are Effective And Based On Evaluations2300 Words   |  10 Pagesincorporate them into training programs, which are briefly discussed in this section: the cognitive, the affective, the experiential, and the language-learning approach. The Cognitive Approach. 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This manuscript provides a synopsis of the history of the Gestalt experiential family therapy frameworkRead MoreExperiential Learning4029 Words   |  17 PagesCHAPTER I THE PROBLEM AND ITS BACKGROUND Introduction â€Å"Knowledge results from the combination of grasping (observation) and transforming reflections into action (concrete experience)† (Kolb, 1894). Nursing is a practice profession. Clinical experience in the clinical setting is the integral part of the total education process for nursing students. (Estrella Cuarezma Sanchez, 1998) The clinical exposure of a student nurse is an experience that is not to be taken for granted. It is as importantRead MoreCareer Development Plan1719 Words   |  7 PagesTraining and Mentoring Program On February 22, 2005, InterClean, Inc. became a major force in the sanitation industry after acquiring a key competitor, EnviroTech. The company established a new strategic direction, and anticipates increased profitability in the next year. Additionally, the company expects the merger to increase sales experience and employee knowledge of the industry. The strategic plan includes 1) providing high-quality, full-service (all-inclusive) cleaning solutions and supportRead MoreHumanist Theory in Education3751 Words   |  16 Pageseducational programmes must be of holistic value. Learning according to the humanistic theory speaks to the holistic value that must be communicated through the process of acquiring new knowledge. Meaning, learning must personify the significance of respect, relationships, inclusion, collaborative and cooperative works and self-responsibility. Learners taught from a humanistic perspective come to understand and appreciate the value of diversity of be lief, social and cultural backgrounds, intellectual

Wednesday, May 13, 2020

McDonalds in Pop Culture The Analysis of Changes in Commercials - Free Essay Example

Sample details Pages: 5 Words: 1605 Downloads: 2 Date added: 2019/07/01 Category Culture Essay Level High school Tags: Pop Culture Essay Did you like this example? In the 20th century, advertising consisted of radio infomercials and TV commercials with storylines. According to Quartz, the first official TV commercial aired on July 1, 1941. It was a commercial for Bulova Watch Co. Don’t waste time! Our writers will create an original "McDonalds in Pop Culture: The Analysis of Changes in Commercials" essay for you Create order and it cost only $9 total to air it. These days, a commercial can range from a few hundred dollars to thousands and Super Bowl Ads can be priced up to $5 million. McDonalds is one of the biggest advertisers and on average spends $2 billion annually. They are also one of the biggest fast food chains in the world and a substantial factor for their success is marketing. One of the most important concepts McDonalds introduced was called McDonaldland. Launched in 1971, McDonaldland was implemented as an advertising campaign to advertise McDonalds. McDonaldland was a fictional magical world consisting of Ronald McDonald, the Hamburglar, and food-based characters like Mayor McCheese and Officer Big Mac. With the internet and social media being a major part of this generation, advertisers have been forced to change their way of marketing products and services. Change in pop culture has affected techniques such as characters, plot, time, and slogans in advertising over time. Fictional characters played a big role in capturing the interests of kids in advertising. McDonalds used food-based and other characters to market their products. In an older McDonalds commercial, they used the characters Ronald McDonald, the Hamburglar, and the Hamburgers. Willard Scott who had played Bozo the Clown prior created Ronald McDonald. After Bozo went off air following years of popularity among kids, a local McDonalds asked him to create a clown to replace Bozo and Scott came up with Ronald McDonald (Scott, 1983). Before clowns were considered sinister and disturbing, clowns symbolized delight and glee for children. Clowns were popular, and children loved them. For children to see a clown on television, it brought them joy and captured their attention. Ronald McDonald is still known today, however, he and other characters stopped appearing in commercials due to the fall of McDonaldLand. Hes just known as the mascot of McDonalds and represents the Ronald McDonald House Ch arities. Additionally, for McDonalds to have incorporated fictional characters like these in their commercials, they were catering to trends at the time. Amusement parks such as Disneyland were the place to go and have a magical day with the family. Incorporating a fictional world into their commercials gave a sense of that type of magic for children. McDonalds could too be the happiest place on earth just like Disneyland. In contrast, celebrity endorsements are now used to grab the attention of teens and adults. Specifically, this commercial targeted those who are sports orientated in contrary to targeting children in the past commercial. Therefore, athletes LeBron James and Dwight Howard starred in this commercial, instead of fictional characters like Ronald McDonald in the past commercials. In the era of social media, celebrity endorsements are extremely popular. For example, Weight Watchers has used DJ Khaled, Oprah Winfrey, and Jessica Simpson to advertise their service. These types of influencers help brands gain popularity because of their enormous fanbases. In this case, McDonalds uses LeBron James and Dwight Howard in this recent commercial because they have a huge following on social media and are considered healthy and physically fit. McDonalds uses these tactics to gain popularity for their products and to ironically showcase that eating McDonalds isnt as unhealthy as it seems. Storylines were used to grab the interests of kids in advertising. The older McDonalds commercial was set in Hamburger University. Ronald McDonald was teaching hamburgers about the Hamburglar and how he steals hamburgers. The structure of this commercial was similar to the formatting of cartoons and children shows in the 70s and 80s. For example, Sesame Street was a childrens show that educated children academically and introduced moral values. Through teaching, this commercial advocated against stealing, an action that is considered morally wrong. Ronald McDonald caught the Hamburglar and taught him and the audience not to steal hamburgers. Hamburglar is shown writing Dont take hamburgers. Robble Robble. in detention. The theme of the commercial may suggest that stealing is wrong. However, it could be showing children that the hamburgers are delicious to the point that they are a target of burglary. As a result, McDonalds could be using this format to insinuate, Dont steal hamburger s, go to McDonalds and buy them instead. When this commercial aired, society revolved around television. Using a format of a childrens TV shows was effective in gaining a childs attention. On the other hand, now commercials are venturing off from plots and are leaning towards quick-paced ads to target those with a shorter attention span. Due to the existence of the internet and technology, people have become less attentive and are focused on convenience. In this more recent commercial, Dwight Howard challenges LeBron James to a game for his lunch, a Big Mac and fries. In the midst of playing basketball, someone else quickly comes and eats the food. Dwight Howard and LeBron James were left in awe once theyve realized that the food was completely eaten. This commercial doesnt have a plot in contrary to the past commercial. However, the underlying theme is similar in both commercials. The older commercial insinuates the deliciousness of the hamburgers by showing someone is willing to steal them. And the newer commercial tries to imply that McDonalds is good by showing that people are willing to fight over their food. The time these commercials aired and the time gap between them played a major part in why they were made the way they were made. The older commercial was released in 1989, in the age where television was popular. Children were not glued to their phones or technology. Instead, they only had the outside or television. This made children the target of interest for advertisers. Additionally, they had a disposable income, large purchasing influence, and were easily targeted with ads. The more recent commercial was released in 2010, in the midst of the existence of social media and the world wide web. Teens, adults, and even children are actively using technology. Teens are especially are constantly on social media. By using the celebrities that teens follow on social media, teens are an easy target for advertisers. In McDonalds case, LeBron James and Dwight Howard have huge followings on social media, 50 million followers combined on Twitter alone. With the use of association, McDonalds a ttached their brand to LeBron James and Dwight Howards name and using their heavy influence over social media to help gain more popularity for their brand. Society today is social media based, using social media influencers is more effective to advertise a brand. Additionally, using such short advertisements shows how society is impatient and runs on convenience. Furthermore, since the two commercials were aired about 30 years apart, the production value differs greatly. In their first advertising campaign, McDonalds spent an unprecedented $2.3 million. In contrast, McDonalds spent around $530 million on advertising in 2017. The number of mediums to advertise has increased since the older commercial has aired. It isnt just TV anymore, now there are advertisements on YouTube videos, social media, web pages, apps, etc. This ties back into people these days having short attention spans. McDonalds advertisements on YouTube videos or any video lasts at most 15 seconds. Additionally, most advertisements on social media or web pages are generally images or a link to their app and site. The advertisements pop up rather quickly and go away just as fast which caters to short attention spans, persuading in a short period of time making the audience feel less obligated to turn it off. In contrary to the past commercial, McDonalds used to focus mainly on television along with newspapers and radio. Newspapers and radio were the social media and internet of the past. Overall, based on the major differences of these two commercials production values, it is clear that todays technological advancements assist in drawing a significant number of viewers for McDonalds commercials than advertisements products in their very early advertising campaigns. McDonalds slogans have changed at the launch of every advertising campaign. In the older commercial, McDonalds uses the slogan From McDonalds. In the more recent commercial, McDonalds uses Im Lovin It. In 2003, Justin Timberlake sang a song for McDonalds that introduced the slogan Im Lovin It. Compared to the older slogan and all other slogans, Im Lovin It was well received and is the longest running slogan that McDonalds has ever had. However, slogans were still used in both commercials as an advertising tactic. They both implement the logo consisting of two golden arches that create an M. The only difference is the placement of the logo. In the older commercial, Ronald McDonald makes the logo shape with his hands and the logo appears on the bottom right. In the more recent commercial, it cuts to a red screen and then the logo appears in the center. The logo is much bigger and more centered now to make it much more obvious. In conclusion, advertising techniques such as characters, plot, time and slogans have changed over time due to the influence of pop culture. Fictional characters played a major part in commercials in the past to target children whilenow celebrity endorsements are used. In the older commercial, having a storyline was a critical component to keep children engaged. However, in the newer commercial, shorter fast-paced commercials keep the audience from clicking off. Time has affected the mediums in which McDonalds advertise and the amount of money they put into advertising. Slogans have changed, but the logo has remained similar since then. Pop culture has greatly affected advertising through the advancements in technology.

Wednesday, May 6, 2020

This Earth of Mankind Free Essays

Throughout Pramoedya Ananta Toer’s novel, This Earth of Mankind, a multitude of social justice issue arise amongst the Dutch colonization of Indonesia. The European cultural influence truly suffocated the local natives to the point where social structure and class took precedence over knowledge, talent, and experience. Native Indonesians where seen as inferior to the Dutch colonials and race was thus correlated with class. We will write a custom essay sample on This Earth of Mankind or any similar topic only for you Order Now Race refers to whether someone is Native Indonesian, Indo, or European. The Dutch and those from European descent where assumed to be the most civilized, cultured, and superiorly educated.Indos are associated with the middle class and Natives occupy the lowest class. It was hard for individuals to break these cultural barriers, but even more so to look past the gender divide. Along with these class divisions the area was littered with gender incongruity. This Earth of Mankind is the story of an uncommonly brilliant Native man named Minke. He falls in love with an Indo woman named Annelies, but their relationship is put into jeopardy by class separation and discrimination of the sexes.This inequality between sexes is continually brought to light throughout the novel, and the roles it imposed upon members of society influenced each character’s thoughts, actions, and beliefs. The first encounter of gender based discrimination occurs when Minke arrives at Nyai Ontosoroh’s household. Nyai is a native woman and mother to Minke’s future spouse Annelies. Minke is invited to the house through the recommendation of his schoolmate Robert Suurhof. He states that although Nyai’s daughter is indeed beautiful he deserves, â€Å"only a goddess with Pure European blood,† (29) and therefore she is below him.This represents a cultural divide, but Minke experiences a gender related issue when meeting Nyai. Nyai was an Indonesian concubine, which meant she was a mistress to a Dutch man. She was taught the Dutch language, European culture, and high class mannerisms. These aspects of Nyai confused Minke. Nyai was indeed knowledgeable and cultured, but her class as a Native and her status as a woman allowed Minke to second guess his acknowledgment of her. â€Å"I hesitated. Should I offer my hand as to a European woman, or should I treat her as a Native woman and ignore her? (29)Minke was the guest at Nyai’s home and although she welcomed him openly, Minke was hesitant to even touch the woman. This represents the generalized thought of most men in Indonesia. It is obvious that the distinction between men and women is incredibly important culturally and that men absolutely feel superior to women. Another element to this conversation is the different treatment received by Native women and European women. Native women are to be ignored, while European women are meant to be respected.Because of the culturally based caste system and the distinction between men and women, each interaction manifests itself within a certain criteria. Men interact with other men based on their social class, while people of opposite sexes must take into account social class and gender based discrimination before interacting. Another representation of Native women being degraded comes from Minke’s impression of Nyai’s occupation. The relationship between Minke and Nyai is the most interesting aspect of This Earth of Mankind. Nyai’s self education befuddles Minke, he struggles with the culturally appropriate way to address her. She is both Native and educated. The struggle intensifies when he takes into account Nyai’s marital status. She is a concubine for a European man named Herman Mellema. Although she is in a relationship with a European man, her reputation is that of a sinner. Through Minke’s friendship with Annelies, Nyai reveals herself as a strong, loving, and honorable mother. Minke relates Nyai to his own mother, but quickly corrects himself stating, â€Å"Beware, don’t equate her with mother. She is just a nyai, living in sin, giving birth to illegitimate children, low in moral character, selling honor to live easily and in luxury. † (32) Minke believes this because Nyai has devoted her life to a man without being bonded by marriage. Traditionally, nyai are only responsible for the household and to bear children. This conflicts with Nyai’s situation because she carries out many more duties. Nyai is not only the caretaker of her child and the household, but she also runs her husband’s business.Minke is able to look beyond Nyai’s sex and caste because of her sophistication and success. â€Å"There were too many new things, which my teachers had never mentioned, that proceeded from her lips. Remarkable. † (46) His admiration of Nyai stemmed from the numerous days and nights he began to spend with the family. Minke was falling in love with Annelies and as their relationship strengthened so too did his respect and awe for Nyai. These cultural and gender based barriers where being broken down through respectful and intellectual dialogue and the mutual acceptance of each individual.Annelies also provides an important perspective on Minke’s mindset transformation. The attitude of Annelies extends beyond the bounds considered normal for women in Indonesian society. She is extremely outgoing and straightforward, aspects that originally perplexed Minke. Comparatively speaking, Minke only knew women to be quiet, indifferent, and respectful towards men. Annelies takes after her mother Nyai. She is confident and strong, but also accepting and fair. Her intelligence and sophisticated mannerisms reflect Nyai. She also looks over numerous workers on the Mellema’s estate.These traits all represent the personalities of high class European woman, but strangely Annelies only wishes to be a Native. â€Å"I don’t want to be an Indo. I only want to be like Mama. † (31) This quote from Annelies describes her passion for a culture that is relatively looked down upon. Annelies is the descendant of a European man and a Native woman, making her an Indo. As stated previously, an Indo man or woman is placed within the middle class above Natives, but below Europeans. Curiously, Annelies chooses the lower class Native rather than the middle class Indo.Annelies and Nyai are two strong women who understand their identity. Rather than trying to change who they are, Annelies and Nyai excel despite their cultural deficiencies. Continuing with Minke’s immersion into gender equalization, one certain event was particularly eye-opening. While Minke toured Nyai’s farm, Annelies took Minke to a room where her workers produced cow’s milk. Minke was astounded when he discovered women working alongside men. â€Å"Some where women; you could tell from the batik kains below their white shirts. Women working in business. Wearing calico shirts too!Village women wearing coats! And not in their own kitchens! † (35) Minke grew up within a strict patriarchal society and when he witnessed women working outside the home, his amazement was apparent. Because of the absolute control held by males, Minke was surprised even to see women wearing shirts. The male dominance within the Indonesian society was deeply rooted in tradition. Minke, as an educated man, was able to see beyond the stereotypes and form his own opinions. Minke was beginning to appreciate Annelies and Nyai not because of their sex or class, but because of their intrinsic worth.The last major example within This Earth’s Mankind that demonstrates the inequality of sexes happens much later in the novel. Annelies and Minke grow very close. They are married within the Islamic faith and are very much in love. Conflict occurs when Annelies is taken by a European man for marriage. Because an Islamic marriage is not recognized by the Dutch or the Christian faith, Annelies can be forced to marry a Dutch man. Maurits, Annelies’ suitor, plans to take her away from Minke and bring her to the Netherlands. A court case commences and Nyai takes the stand in favor of Minke and Nyai.She believes that love should take precedence over any arranged or purchased marriage. â€Å"Are such purchases truer than pure love? † (287) The judge of the case immediately silences Nyai stating, â€Å"She is an Indo, an Indo, she’s above you! Minke is a Native, though with forum privilegiatum, the right to appear before this court, meaning he’s above you, Nyai, but his forum can be canceled at a moment’s notice. But Miss Annelies remains above Natives forever. † (287) Although Nyai was the mother of Annelies she held no legal power over her. Annelies was an Indo and therefore not part of Nyai’s world.She could not help her daughter and her words became irrelevant because of her class and sex. I believe the most powerful statement written in This Earth of Mankind was Nyai’s response to the judge, â€Å"Who turned me into a concubine? Who turned us all into nyais? European gentlemen, made masters. Why in these official forums are we laughed at? Humiliated? Or is it that you gentleman want my daughter to become a concubine too? † (288) Exhausted with an unfair system, Nyai pleads for her daughter’s life. In a male dominated society, Nyai’s words hold zero worth.It is sad and pathetic that the woman who cared for and raised Annelies has no control over her future. This Earth of Mankind is a powerful and thought provoking story that allows readers to immerse themselves within the Dutch East Indies’ culture during the 19th century. Minke’s story illustrates the intense social justice issues involving class, culture, and sex. Gender and more specifically the role of women takes forefront in the lives of Annelies and Nyai. Pramoedya’s book provides an inestimable perspective on the inequality and gender issues that flooded the colonization within Indonesia. How to cite This Earth of Mankind, Papers

Sunday, May 3, 2020

Current Development in Accounting Thought - MyAssignmenthelp.com

Question: Discuss about theCurrent Development in Accounting Thought. Answer: Introduction: This segment intends to survey the chances for improvement, which are brought up with respect to Financial Accounting Standards Board (FASB) in connection to worker share-based accounting of instalment related with the compensation stock. Four respondents have been considered for giving remarks on the draft of exposure. The assessment of this area signifies that the extra tax reduction and insufficiency acknowledgment in the salary articulation require not be embraced. Likewise, the approach of symmetrical value could be started for limiting the consumption unpredictability from the income statement (Chakraborty, Chiu Vasarhelyi, 2014). Issues in Exposure Draft/Comment Letters: FASB has started and proposed diverse benchmarks of bookkeeping and it acknowledges remarks and drafts of presentation from various businesses and corporate associations. The proposition under talk considers the standard of representing refreshing the stock-based pay having the point number of 718. In particular, this standard is "Changes to Non-worker Share-Based Payment Accounting". For guaranteeing minimisation of cost, it is important to enhance non-worker share-based instalment. Notwithstanding, there are different complexities related with get ready and keeping up the handiness of data, as shown in the budgetary reports. At last, the report reveals insight into the diverse concurred and non-concurred remarks with respect to the start of such standard on enhancing the bookkeeping method to decide its advantages. The IASB has made sure that reporting organizations make inappropriate materiality evaluations and such evaluations might result in non-relevant information that is bein g omitted. Such practice statement does not cover materiality considerations considered by auditors for such purposes. It has been gathered that progressions in non-worker share-based instalment accounting are significant for maintaining the suppositions of the non-representatives to complete business operations in a better way. This standard has advanced a few thoughts to empower every association for partaking during the time spent remarking to acquire input. The FASB has introduced the progressions as inquiries and the associations are expected to remark on the same, in the event that they are concurring or opposing this idea. In addition, the associations need to remark on those inquiries just that are related with their business operations. Some of these inquiries involve impose insufficiencies and advantages, cost and multifaceted nature alongside keeping up data inalienable in the financial reports. Also, they incorporate the relationship between surplus tax benefits and cash flows, authorization for the companies in maintaining information within financial report, proposed business expansion and strategy for tax payment method. By getting the criticisms, it is conceivable to learn the convenience of these progressions for the general economy. Agreement and Disagreement by Respondents: The accompanying answers have been gathered from the chosen four respondents: Heiskell and MacGillivray and Associates: It is an inspecting and accounting association working in Australia and they have consented to the annihilation of PIC bookkeeping apparatus for diminishing the cost level and issues in the bookkeeping procedure. Moreover, it has even consented to incorporate remuneration cost in the pay articulation, which requires the usage of tax cuts and deficiencies. For the third question related with categorisation of duty money streams, it concurs that such activities could be pronounced as working action. In this way, they have concurred with every one of the progressions proposed with respect to FASB, as they are in accordance with general society intrigue and this accounting standard is valuable for both associations and representatives. Raytheon Company: It is one of the main imaginative and mechanical organizations well known for safeguard innovations, common market programming and instruments of security in the worldwide markets. The association depends on US meaning to create compelling corporate administration. It has given responses to the inquiries 2, 3 and 5 innate in the draft of introduction. It has couldn't help contradicting Heiskell and MacGillivary and Associates in regards to the recognizable proof of surplus tax breaks and lacks in the income statement. Rather, it has prescribed an approach of symmetrical value for getting better results; all things considered acknowledgment would just fulfil people in general enthusiasm by overlooking the authoritative intrigue. In any case, it has concurred that assessable financial streams could be pronounced as a working action and it has allowed the conservation add up to the best negligible expense rate. American Bankers Association: This is a relationship, in which the bank members work in USA and they mean to enhance the working exercises and the general managing an account framework. The association has concurred with the progressions of FASB; nevertheless, it has restricted the distinguishing proof of surplus duty lacks and advantages in the salary articulation. The explanation for such contradiction is that it would bring about varieties in the remuneration costs and money related reports. In this way, as indicated by this affiliation, the vast majority of the proposals would be advantageous to guarantee both open and private enthusiasm, aside from the rejected one. Visa Inc: It is an overall pioneer in innovation of online instalments expecting to enhance the worldwide instalment technique. It has been watched that the progressions would be advantageous; nonetheless, the difference is identified with the recognizable proof of surplus tax reductions and lacks in the salary explanation. These progressions would limit issues for some associations; be that as it may, the cost instability in connection to wage assessment may be expanded. In this manner, these progressions meet the general population intrigue entirely and the hierarchical intrigue to a great extent, with the exception of the rejected one. Assumptions behind the Theories of Regulation: This proposal is effective for enhancing the stock pay systems of the worldwide associations. It has meant to upgrade the financial explanation readiness and limit the load of the accountants and financial instalments of the businesses for tax holding purpose. The fundamental issue related to the proposition is distinguishing proof of surplus tax breaks and lacks in the income statement, as it would guarantee general society intrigue completely to improve the economy. In any case, it needs to guarantee private enthusiasm too to build the legitimacy of the proposition (Chatfield Vangermeersch, 2014). Three theories of regulation include private interest theory, capture theory and public interest theory. Public interest theory can serve as an economic theory that considers regulations is gradually supplied in account to public demand in order to correct inequitable market practices. Private interest theory involves individuals working in government sector and is motivated by a narrow concept of self-interest such as fame, wealth and power. Regulatory capture theory served as a process through which regulatory agencies generally becomes dominated by limited industries those they are charged with regulations. Theory that Best Explains Exposure Draft/Comment Letters Public interest regulatory theory is deemed most suitable for explaining exposure draft and comment letters. Based on such theory application the international accounting standard board considers publishing public comment for the exposure draft regulatory deferral accounts being an aspect of re-activated rate-regulated conducts research project. Conclusion: From the above discussion, it has been found that lone Heiskell and MacGillivray and Associates have concurred with every one of the progressions set down with respect to FASB. Be that as it may, alternate respondents have not concurred with the reorganization of surplus tax benefits and deficits in the income statement. This is because it may increase the expense volatility in connection to income statement. Consequently, it could be induced that FASB needs to guarantee private enthusiasm to expand the legitimacy of the proposition, despite the fact that the general population interest is completely met. References: Anderson, U. L., Doxey, M. M., Geiger, M. A., Gist, W. E., Janvrin, D. J., Polinski, P. W. (2016). Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on FASB Exposure Draft of Proposed Accounting Standard Update: Notes to Financial Statements (Topic 235): Assessing Whether Disclosures Are Material: Participating Committee Members.Current Issues in Auditing,10(2), C1-C9. Anessi-Pessina, E., Barbera, C., Sicilia, M., Steccolini, I. (2016). Public sector budgeting: a European review of accounting and public management journals.Accounting, Auditing Accountability Journal,29(3), 491-519. Atkinson, G., Dietz, S., Neumayer, E., Agarwala, M. (Eds.). (2014).Handbook of sustainable development. Edward Elgar Publishing. Bebbington, J., Larrinaga, C. (2014). Accounting and sustainable development: An exploration.Accounting, Organizations and Society,39(6), 395-413. Braun, G. P., Haynes, C. M., Lewis, T. D., Taylor, M. H. (2015). Principles-based vs. rules-based accounting standards: The effects of auditee proposed accounting treatment and regulatory enforcement on auditor judgments and confidence.Research in Accounting Regulation,27(1), 45-50. Chakraborty, V., Chiu, V., Vasarhelyi, M. (2014). International Journal of Accounting Information Systems.International Journal of Accounting Information Systems,15, 122-148. Chatfield, M., Vangermeersch, R. (2014).The history of accounting (RLE accounting): an international encylopedia. Routledge. Du, K., Givoly, D., Alhusaini, B. (2017). The Impact of the Codification of Accounting Standards on Compliance and Reporting Costs, and its Usefulness for Empirical Research. Markelevich, A., Riley, T., Shaw, L. (2015). Towards Harmonizing Reporting Standards and Communication of International Financial Information: The Status and the Role of IFRS and XBRL.Journal of Knowledge Globalization,8(2). Watts, R. L., Zuo, L. (2016). Understanding practice and institutions: A historical perspective.Accounting Horizons,30(3), 409-423.