Monday, May 25, 2020

Social Welfare Vs. The Market - 958 Words

There are many reasons why individuals live in poverty. Such as drug addiction, lack of education, Unaffordable housing, criminal record, and alcohol addiction. These issues cripple our country continuously. â€Å"Poverty is not anyone persons decision. Parents do not wake up one day and just decide not to feed their family or pay bills. Poverty is a state when individual’s essential needs are not satisfied, Such as healthcare, education, food, and housing which are the main components to survive everyday life.† Bradley, R. H., Corwyn, R. F. (2002). Low income is defined as working families who earning twice as less as the federal poverty line. â€Å"The Studies have shown that poverty in the United States is by far one of the biggest issues in the country.† Poverty in the United States, Social Welfare vs the Market - (2011, May) According to the national center for children in poverty† more than 16 million children are living in low-income or poverty in the United States. Twenty-two percent of families are living below the federal poverty level. The stress of poverty can take both a psychological and physical toll on children and adults. Children that grow up in poverty are more susceptible to violence.† Children that live in poverty have a lot to deal with issues that the average child should know nothing about. Many children that grow up in poverty or live low-income life styles often suffer from mental issues, such as saver depression and becoming anti-social. Over half ofShow MoreRelatedMethodology - â€Å"Just Give Me a Number!† Practical Values for the Social Discount Rate1304 Words   |  6 Pagesrelative to the present period?† INTRAGENERATIONAL DISCOUNTING * Consumption rate of interest cum shadow price of capital method (CRI-SPC Method) * The level of public investment should be based on individual preference for present consumption vs. future consumption * The marginal rate of time preference * Investment is simply a means of using resources that are potentially available for consumption now in order to increase consumption later * Individuals typically have a positiveRead MoreEssay on Frances Welfare System 954 Words   |  4 Pages The welfare system in France is founded on the principle of solidarity. Solidarity is sense of the responsibility of the individuals in the society to help each other out. This is all for the common good (Spicker). In order to promote solidarity, France has a welfare system that includes universal entitlements, social insurance, means-tested public assistance, and tax expenditures programs. One aspect of the French welfare system is universal entitlements. One universal entitlement under the FrenchRead MoreHofstedes Improve Four Dimensions Helping Others1372 Words   |  6 Pagesside there’re societies with the high uncertainty avoidance characterized for don’t allow changes, established rules, just in necessary cases, experts have the better knowledge. Then is the Individualism vs Group/collectivist orientation, this dimension shows How people distribute their social life, importance of group life, goal achievements thinking in group goals or individual goals, sacrifice. For example societies like China, Japan, and Thailand. (Deresky Christopher, 2008) are collectivistRead MoreNational Differences in Political Economy1295 Words   |  6 Pages2 National Differences in Political Economy Global Political Economy Global political economy (GPE) is an academic discipline within the social sciences that analyzes international relations in combination with political economy. Political economy is most commonly used to refer to interdisciplinary studies that draw on economics, law, and political science in order to explain how political institutions, the political environment, and the economics mix with each other. 1 Roles of HistoryRead MorePositive Vs. Negative Externalities1254 Words   |  6 PagesPositive vs. Negative Externalities An externality exists when a third party who is not directly involved in a transaction (as a buyer or seller of the goods or services) incurs a cost or benefit. In other words, an externality arises when a third party to a transaction experiences side effects (which can be negative or positive to them) due to transactions between buyers and sellers. When the third party benefits from this, it is called a positive externality and when the third party suffersRead MoreIntroduction to Taxation1687 Words   |  7 Pages(individuals provide just money) Tariffs are taxes imposed on imported goods. Tariffs protect domestic producers. Taxes can be divided to: †¢ direct †¢ indirect Direct taxes are individual income tax, payroll tax (used to finance social) security, corporation income tax (tax on net profit of corporations), tax on property. Indirect taxes are custom duties on imported goods from abroad, exice taxes (telephone services, air travel, luxury commodities). VAT (Value-added tax) areRead MoreAdam Smith And Karl Marx1674 Words   |  7 Pagessolutions to the structural symptoms of liberal and neoliberal capitalism. Adam Smith was key in articulating early Enlightenment liberalism as an alternative to the increasing state powers and their subsequent involvement in regulating not only markets but also individual liberties. For Adam Smith, the free flow of goods and services was part and parcel of the early notions of individual liberties. In other words, Smith understood that the rising specialization of businesses, which would increaseRead MoreThe Death Of Horatio Alger1652 Words   |  7 Pagesbecause wealth grows faster than the economy according to Thomas Piketty, and people are not able to move up through economic classes according to Paul Krugman. Economic inequality is a problem that can be overcome with raise the minimum wage, expand welfare benefits, and provide higher education. In his TED talk, Piketty forms a simple formula explaining the economic inequality, which is r g. This means the return on capital is higher than the economic growth. In The Death of Horatio Alger, KrugmanRead MoreWelfare Marijuana Of Our Society1303 Words   |  6 PagesWelfare -The Cannabis of Our Society Welfare has been a major controversy in the realm of social policy for many years. Welfare has become a fundamental part of everyday life for many families. The present state of Welfare does not encourage job growth, reduce poverty, or reduce dependence on governmental aid in the United States despite its work relief elements and large governmental programs. Currently the United States’ Welfare system is being abused by its members and it should be monitoredRead MoreGlobalization and the Nation State Essay1633 Words   |  7 Pagescontrol over the economy. We are trying to determine whether or not globalization leads to a greater social and economic inequality in society. We will begin by discussing how the globalization of economy has played the largest role in changing todays world. Following the economical evolution, social changes have become increasingly important due to the increased awareness of cultural, ethical and social issues across the globe. Due to globalization, the worlds economy has become more and more interlinked

Thursday, May 14, 2020

The Model Of Intervention For Special Or General Education...

Introduction Assessment is a regular occurrence in any classroom because it is used to monitor progress of the student and teacher by seeing how well the student understands the content and/or if the given intervention that was given to the student is improving the student’s learning; the latter involves the Response to Intervention model. These results is a key component when determining students’ placement in Special or General Education settings. Educational laws have emphasized an increased focus on assessment of all student comparatively to assess where every student is academically. This flux of students in Special Education has led to a disproportion and overrepresentation of cultural groups. This lead to assessment measures to†¦show more content†¦Another type of assessment, high-stakes testing, actual measures the state’s and districts ability to educate its students through adequate yearly progress. Before interventions can be given, an assessment plan is t o be created in order to make sure that they are using materials that details within the specific areas of concern which is done through a series of steps that includes: reviewing screening information, further need, what intervention to use, and who should give the intervention to the student. After it is found that the student is in need of intervention, a comprehensive evaluation is done to find the best way to help the student. During the eligibility meeting, the IEP team decides if Individualized education program (IEP) is needed; if it is not needed, then alternative planning of assistance in a General Education classroom can be used. If the child is 3 years old or younger, than the child can receive an Individual Family Service Plan (IFSP). Laws, Ethics, and Issues During the 70s, education for students with disabilities were starting to improve through laws. Free and Appropriate education for students were passed under Public Law 94-142. Other key feature to a modern education or students were created through laws and were re-authorized and possibly reworked throughout the years as improvements and/or as new laws. The Individuals with Disabilities Act (IDEA), expanded on what appropriate education as and focused on assessment measures

Wednesday, May 6, 2020

I Can Find Racism Anywhere Politically - 956 Words

Brandon Glover AMST.370.02 2/21/16 Response Paper You can find Racism anywhere politically, in our government, schools, and especially in law enforcement as well as courts of law. There is a term for this that is called Institutionalized racism. It has been around for years, since the days of slavery in the United States and is still an ongoing issue today. Slavery forever created tensions in race relations in the United States. It may very well be the earliest form of Institutionalized racism in our countries history, yet it certainly wasn’t the last. African Americans continued to face even more adversity with segregation laws in the south for years following the Civil War and the ratification of the 13th, 14th, an 15th amendment. Du Bois describes life in the south for blacks after the Civil War in â€Å"Black Reconstruction† â€Å"In Alabama, Mississippi and Louisiana, it was said in 1866 a year after slavery was abolished: ‘â€Å"The life of a negro is not worth much there. I have seen one w ho was shot in the leg while he was riding a mule, because the ruffian thought it more trouble to ask him to get off the mule than to shoot him’†. (Du Bois, pg 672). Although this country has come a long way since those days, racism is still an everyday issue today in America, whether it’s in a school, neighborhood, or related to the law. Everyday, many Americans are subject to racial profiling because of there ethnicity. Racial profiling is a type of discrimination where law enforcement uses a aShow MoreRelated Laughing And Sense Of Humor Essay856 Words   |  4 Pagesthere is no one, single character trait that will best identify a person. Humans are extremely complex. Most of us spend our entire lives trying to figure one another out. (This is especially true when attempting to figure out females.) Clues can be found anywhere. The books a person reads, the movies they watch and the games they play all reveal little bits of their character. nbsp;nbsp;nbsp;nbsp;nbsp;It is a fair comment though that the most revealing character trait a person has is their senseRead MoreThe Loons1387 Words   |  6 Pagesare based on stereotypes from her peers, which only consists of their physical appearance and territory. â€Å"It seems to me that Piquette must be in the same way a daughter of the forest, a kind of junior prophetess of the wilds, who might impart me, if I took the right approach, some of the secrets which she undoubtedly knew-where the whirlpool made her nest, how the coyote reared her young, or whatever it was that it said in Hiawatha† (Laurence 112). This description of Native life shows the readerRead MoreThe Labor Of Migrant And Seasonal Farmworkers1579 Words   |  7 Pagesages rang from 18 to 64. Considering the number of immigrants thriving the health status and needs of immigrants is important. This issue of immigrant farmworker is not being discussed in day to day basis. Many of these immigrants migrate for work but find themselves living in poverty, language barriers, working conditions, no heal th insurance and etc...Agriculture in the United States highly depends on chemicals like pesticide, growth regulator, and fertilizer. Every year 1 billion chemical is appliedRead More Racism in Literature Essay2573 Words   |  11 Pagesgenres like poems, stories, and plays. These works are written using a variety of elements of literature for instance setting, themes, conflict, and characters. The following essay discusses the element of racism as a theme in Margaret Laurence’s short story â€Å"The Loons,† Langston Hughes’ poem, I Too, Sing America, and W.E.B Du Bois’ book, â€Å"The Souls of Black Folk.† â€Å"The Loons† is a short story that was done by Margaret Laurence together with other stories in the sequence â€Å"A bird in the House† andRead MoreGoals and Strategies of the Civil Rights Movement Essay2437 Words   |  10 PagesRights Act of 1957. This political action intended to provide suffrage for blacks in Southern states; however, with the prevalent racism in the South, it was ignored. In response, black leader Martin Luther King Jr. would often deliver idealistic speeches about the triumphs blacks could achieve politically, socially, and economically. This is evident in Dr. King’s famed â€Å"I Have a Dream Speech,† which he made in 1963. As indicated by its title, the speech merely stirred the souls of countless blacksRead MoreEssay on Two Nation: The War Continues...2406 Words   |  10 PagesAmerica. He believes that race plays a larger role in America than it does anywhere else in the world. The title has many sources and foreshadows some of the conclusions he makes in the book. The â€Å"two nations† being discussed are the White nation and the African-American (Black) nation. It has been said many times in history that the two major races in this country have been separate, hostile and unequal. It is interesting to find out what Mr. Hacker thinks about all of this as well. nbsp;nbsp;nbsp;nbsp;nbsp;TheRead MoreThe American Civil War : The Most Significant Turning Point?3462 Words   |  14 PagesIn considering the development of the USA in the years 1815-1917, how far can the union victory in the civil war be seen as the most significant turning point? The Union Victory in the American civil war is widely considered to be a turning point and could be seen as the catalyst in American History. Led by Abraham Lincoln, some may say it was the start of a new era. Time had gone by since the America gained its independence. The emancipation of slavery happened because of the Unions victory butRead MoreFidel Castro2633 Words   |  11 Pagespolitical figures. Fidel Castro Ruz was born in Biran, Cuba on August 13, 1926 (Britannica, 2014). Born into a middle class sugar farm owning family, Castro grew up relatively affluent but his origins pointed to anything but a revolutionary career. â€Å"I was born into a family of landowners in comfortable circumstances. We were considered rich and treated as such. Everyone lavished attention on me and treated me differently from other children. These other children went barefoot while we wore shoes;Read MoreMarxism and Class, Gender and Race: Rethinking the Trilogy5203 Words   |  21 Pagescontemporary social scientists? Less biased, albeit debatable, is the conclusion that Marxism, although offering crucial and unparalleled insights into the operation of capitalism, needs to develop the analytical tools to investigate the study of racism, sexism and classism (Belkhir, 1994: 79). To refer to class as classism is, from the standpoint of Marxist theory, a deeply misleading formulation (Eagleton, 199 6: 57; see also Kandal, 1995: 143) because class is not simply another ideology legitimatingRead MoreEuropean Imperialism after 18503310 Words   |  13 Pagesour world would clearly not be the same. Looking at it in a practical sense one can look at nearly 90 percent of the goods and services we have come to rely on today as products of imperialism, mostly from this period. We would likely not think of a banana as an easily acquired and relatively inexpensive commodity in fact we might not even know what half the common products and food stuffs we rely on today even are. I recently heard an anecdote that typifies this ideas, that the most popular national

Tuesday, May 5, 2020

Integrated Reporting for Auditing & Accountability- myassignmenthelp

Question: Discuss about theIntegrated Reporting for Auditing Accountability Journal. Answer: Introduction The main objective of this essay involves in the analysis and evaluation of all the related issue of integrated reporting so that its major benefits and limitations can be identified for the business entities. Integrated Reporting is regarded as a tool of concise communication showing how the business entities create value for long term, medium term and short term. Integration reporting provides great assistance to enhance the business entitys manner to plan, think and report the different aspects of their business (de Villiers, Rinaldi and Unerman 2014). Apart from this, the implementation of integrated reporting provides the organizations with a major tool that helps in establishing better communication with the stakeholders so that the needs of them can be identified and fulfilled in the most efficient manner. Business organizations irrespective the size and industry can adopt integrated reporting for the establishment of understating and trust within the organizations as one cann ot ignore the significance of trust among the company, stakeholder, suppliers, customers and others. The implementation of integrated reporting assists in bringing trust by focusing on the drivers of values within the organizations (Adams 2015). Benefits of Integrated Reporting The above discussion indicates towards the fact that integrated reporting play an important part in the business organizations for the creation of value. For the creation of value, it is required for the integrated reporting to be concise so that it becomes possible for the highlighting the adopted process by the companies to create value (de Villiers, Rinaldi and Unerman 2014). Thus, it needs to be mentioned that the implementation of integrated reporting provides some major benefits to the business entities and they are discussed below: The effective implementation of integrated reporting in the organizations makes the management of the companies in the development of a better and solid understanding about different elements of the organizations that helps in determining the companies ability for value creation (Flower 2015). Thus, the adoption of integrated reporting leads to the better planning mechanism of the companies and also contributes towards the development of a holistic view on the capital and other resources of the business entities. With the implementation of effective integrated reporting, the management of the business entities become able in gaining effective understanding about the financial capital of the businesses along with other non-financial capital of the companies. As per the framework of integrated reporting, there is the existence of six types of capital in the companies; they are financial capital, manufactured capital, intellectual capital, human capital, natural capital and social and r elationship capital (Abeysekera 2013). The presence of integrated reporting can be regarded as the considerations among various aspects of the above-mentioned capitals, internal factors and external environments. The importance of the presence of integrated reporting cannot be ignored for the implementation of an effective communication tool in order to adders the demands and issues of the stakeholders. It largely helps in the process of the optimization of organizational reporting. For example, integrated reporting can be used for the collaboration among more than one departments in order to share information and to create synergies (Cheng et al. 2014). It helps in the broadening of understanding and knowledge of organization people about different aspects of the companies. For this reason, to strengthen the internal dialogue among different departments can be considered as a major aim of integrated reporting that leads to bring efficiency in resources. For example, it can be seen that the integration between annual report and sustainability report saves both money and time of the entities and provides greater understanding on both the financial and non-financial issues (Cheng et al. 2014). Integrated reports helps in bringing greater efficiency in the value chain of the companies; that leads to faster and effective decision-making process. Bringing simplicity in the assumptions of risk and opportunity management is another positive contribution of integrated reporting. The implementation of integrated reporting contributes towards the correct disclosure of financial information and it operates as an external communication tool for enhancing the image of the entities to the external stakeholders (Stubbs and Higgins 2014). For this reason, the investors can obtain all the required financial information for judging the current financial standing and financial performance of the organizations. It implies that the investors can obtain a holistic picture of the financial conduction of the entities. Financial performance can be a major limiting factor in the way to create value as most of the stakeholders judge the companies based on their financial performance. For this reason, companies are required to provide access to the stakeholders to their audited financial reports for effective investment decision-making (Fras-Aceituno, Rodrguez-Ariza and Garca-Snchez 2013). Apart from financial performance, the stakeholders show their interest in other areas like adopted business model by the entities and overall strategies that help the companies in achieving their desired goals. All these factors are the main aspects of integrated reporting as this report includes information about all these aspects for providing the overall outlook of the organizations. It implies that integrated reporting puts additional focus in the non-financial aspects of the businesses. Major external stakeholders of the companies like creditors, investors, suppliers, lenders and others can understand value cre ation process of the companies by gaining all the required financial as well as non-financial information (Frias?Aceituno, Rodrguez?Ariza and Garcia?Snchez 2014). Integrated reporting should not be burdened with unnecessary details as it is not to report for endless details. It only includes the necessary information so that the erasers become able to get specific results. The implementation of integrated reporting makes the management of the companies largely beneficial as it ensures better access to the required data and information that leads to easier and faster decision-making process. In addition, it also increases the overall efficiency of the whole workforce (Garca-Snchez, Rodrguez-Ariza and Fras-Aceituno 2013). The transparent process to create value with the assistance of integrated reporting helps in bringing improvement in the risk management mechanism of the companies. In the presence of transparent organizations operations, the management becomes able to assess the risk and opportunities from the businesses for the development of effective risk mitigation strategies. The implementation of integrated reporting helps the management of the business entities in the identification of the most efficient employees within the organizations that leads to better value creation process. Value drivers are another major aspect of integrated reporting as it assists the management of the companies in the identification of the factors that work as drivers for creating value (Brown and Dillard 2014). Thus, based on the above discussion, it can be said that the implementation of integrated reporting helps the businesses from both the financial and non-financial perspectives. Limitations of Integrated Reporting The above discussion involves in the identification of the major benefits of the implementation of integrated reporting as the reporting tool. How, it needs t be mentioned that the business entities have to face certain limitation while dealing with the aspects of integrated reporting. All the major limitations related to integrated reporting is shown below: Value creation is the major objective of integrated reporting. However, business entities face some major challenges while creating value through integrated reporting due to the fact that sometimes companies fail in the underatsding and identification of the aspect that is considered as value to the stakeholders (Crowther 2016). After that, another major limitation of integrated reporting is connectivity in the presence of the fact to break down the silos in the business organization in order to bring change in the procedure for collecting data. There are many instances for the implementation of integrated reporting that shows the failure of the business entities to identify the scopes for changing positive improvement with the help of the connectivity of financial as well as non-financial information (Churet and Eccles 2014). By bringing improvement in the process of integrated reporting, management of the companies become able in establishing interrelatedness, combination and depen dencies in order to create value in a better possible manner. Reconciliation of the needs of the major stakeholders of the companies is considered as another major limitation in the way of the implementation of integrated reporting. It can be observed that almost 45% of the integrated reports become successful in providing the explanation about materiality determination process and the overall efficiency of integrated reporting become largely affected by this (Eccles and Krzus 2014). For this reason, maintaining the required consistency in the whole process of integrated reporting is regarded as another major limitation of it. It can be observed that most of the integrated reports have length over 150 pages and it creates difficulties for the management of the companies in the reconciliation of conciseness and efficient communication with the major stakeholders. The absence of balance between the good news and bad news in the integrated reports can be regarded as another major limitation of it as lack of reliability and completeness can be obse rved in most of the integrated reports (Higgins, Stubbs and Love 2014). In order to overcome this limitation, the management are required to understand what is a good news and a bad news that should be included in the integrated reports. Another major limitation of integrated reporting is the presence of resistance to change. At the time of the introducing integrated reporting process in the companies, the management faces major resistance from individual departments as well as specific employees due to the change in the procedures of financial reporting (Busco 2016). At the time of the implementation of integrated reporting, the business entities have to incur large amount of costs. At the same time, large degree of work involved in the process to implement integrated reporting. It implies that both the increased amount of work and higher cost are two of the major limitations of the implementation of integrated reporting (Bartocci and Picciaia 2013). As the overall transparency in reporting process increases due to integrated reporting, it exposes the business entities to some potential risks due to the fact that the companies are required to disclose positive as well as negative performance of them in both financia l as well as non-financial areas. The adoption of integrated reporting brings some drastic changes within the operations of the companies and whole integrated reporting implementation process takes huge time. It takes several years from the initial decision to the full implementation process of integrated reporting and thus, there is a need for great coordination (de Villiers, Rinaldi and Unerman 2014). Apart from this, it also demands experience as lack of experience can lead to the failure in the whole integrated reporting implementation process that can lead to waste of money and time for the companies. Most impotently, there is a need for correct and sufficient data and information for the implementation of integrated reporting as lack of correct and required information can make the whole implementation process ineffective that can lead in the failure of integrated reporting implementation. Moreover, some other limitations of integrated reporting are lack of time, limited number of employees, lack of financial r esources, lack of work alignment related to the clear role of employees in the whole implementation process and others (Cheng et al. 2014). Conclusion The above discussion indicates towards the fact that the implementation of integrated reporting ensures the increased efficiency in the reporting as well as effective value creation. The implementation of integrated reporting ensures that there is an effective tool of combination between the major stakeholders and the company to addressing their needs. Moreover, by accessing the integrated reports, the stakeholders can obtain a holistic picture about the whole financial as well as non-financial performance of the organizations. These benefits of integrated reporting come with some of the major limitations of it. The involvement of large amount of work and higher cost for the companies is considered as major limitations of integrated reporting. At the same time, absence of coordination and inexperienced workforce are major constraints in the effective implementation of integrated reporting. Another limitation of integrated reporting is the absence of conciseness in the reporting proce ss. Thus, in order to ensure the correct adoption and implementation of integrated reporting, companies are required to secure the support from all departments and the companies should take help of external expertise. Apart from this, the introduction of various strategies like training and development campaigns, effective communication and others can ensure the effective adoption of integrated reporting. References Abeysekera, I., 2013. A template for integrated reporting.Journal of Intellectual Capital,14(2), pp.227-245. Adams, C.A., 2015. The international integrated reporting council: a call to action.Critical Perspectives on Accounting,27, pp.23-28. Bartocci, L. and Picciaia, F., 2013. Towards integrated reporting in the public sector. InIntegrated Reporting(pp. 191-204). Springer, Cham. Brown, J. and Dillard, J., 2014. Integrated reporting: On the need for broadening out and opening up.Accounting, Auditing Accountability Journal,27(7), pp.1120-1156. Busco, C.A., 2016.Integrated Reporting. Springer,. Cheng, M., Green, W., Conradie, P., Konishi, N. and Romi, A., 2014. The international integrated reporting framework: key issues and future research opportunities.Journal of International Financial Management Accounting,25(1), pp.90-119. Churet, C. and Eccles, R.G., 2014. Integrated reporting, quality of management, and financial performance.Journal of Applied Corporate Finance,26(1), pp.56-64. Crowther, D., 2016.A social critique of corporate reporting: Semiotics and web-based integrated reporting. Routledge. de Villiers, C., Rinaldi, L. and Unerman, J., 2014. Integrated Reporting: Insights, gaps and an agenda for future research.Accounting, Auditing Accountability Journal,27(7), pp.1042-1067. Eccles, R.G. and Krzus, M.P., 2014.The integrated reporting movement: Meaning, momentum, motives, and materiality. John Wiley Sons. Flower, J., 2015. The international integrated reporting council: a story of failure.Critical Perspectives on Accounting,27, pp.1-17. Frias?Aceituno, J.V., Rodrguez?Ariza, L. and Garcia?Snchez, I.M., 2014. Explanatory factors of integrated sustainability and financial reporting.Business strategy and the environment,23(1), pp.56-72. Fras-Aceituno, J.V., Rodrguez-Ariza, L. and Garca-Snchez, I.M., 2013. Is integrated reporting determined by a country's legal system? An exploratory study.Journal of cleaner production,44, pp.45-55. Garca-Snchez, I.M., Rodrguez-Ariza, L. and Fras-Aceituno, J.V., 2013. The cultural system and integrated reporting.International Business Review,22(5), pp.828-838. Higgins, C., Stubbs, W. and Love, T., 2014. Walking the talk (s): Organisational narratives of integrated reporting.Accounting, Auditing Accountability Journal,27(7), pp.1090-1119. Stubbs, W. and Higgins, C., 2014. Integrated reporting and internal mechanisms of change.Accounting, Auditing Accountability Journal,27(7), pp.1068-1089.