The Pros and Cons of Welfare Reform Essay - 2384 Words

The Pros and Cons of Welfare Reform There have been numerous debates within the last decade over what needs to be done about welfare and what is the best welfare reform plan. In the mid-1990s the TANF, Temporary Assistance for Needy Families, Act was proposed under the Clinton administration. This plan was not received well since it had put a five year lifetime limit on receiving welfare and did not supply the necessary accommodations to help people in poverty follow this guideline. Under the impression that people could easily have found a job and worked their way out of poverty in five years, the plan was passed in 1996 and people in poverty were immediately forced to start looking for jobs. When the TANF Act was up for†¦show more content†¦Many different forms of logos are used in the liberal argument but most of the logos is soaked in pathos making their argument truly heart-felt. Types of logos used are cause and effect, facts and statistics, and arguments by definition. There is a fair balance betwe en each type of logos argument used. The main argument that is made by the liberals is that many people simply want ?assistance? from the government; they don?t want to be ?dependent? on the government. This is an argument of definition that is strongly supported in the Mother Jones article ?Without a Safety Net.? In this article they state that ?poor single mothers had their own form of unemployment insurance--welfare. Most welfare recipients worked . . . falling back on public assistance when a child got sick or a car broke down? (Enreneich and Piven). It becomes clear that the liberals want to help the poor along with helping them get on the road to supporting themselves. Since most of the jobs available to people in poverty pay minimum wage, they can not support their families on the seven or eight dollars an hour salary they receive. Minimum wage is almost half as much as is necessary to provide the bare necessities for a family of three. This becomes a logos argument o f fact as well as an argument of cause and effect because the families are trying to work and helpShow MoreRelatedThe Issue Of Drug Testing Welfare Recipients And Applicants1231 Words   |  5 PagesThis paper will explore the pros and cons on the issue of drug testing welfare recipients and applicants. The journals and articles used to determine whether drug testing is necessary or a hindrance to public assistance applicants, recipients and the government vary in their argument on the effects of those who receive assistance. The study, completed by Anderson, Shannon, Schyb and Goldstein (2002) determined that, due to the change in Welfare reform in 1996, the disruption of benefits increasedRead MoreFederalism in Welfare Programs Essay1628 Words   |  7 PagesFederalism In Welfare Programs POL 201 August 15, 2013 Federalism and Welfare Programs This essay is to inform you of federal policy issues involving welfare causing conflicting debates between national, state, and local government and how these conflicting issues relate to federalism. Federalism is â€Å"A government system where power and authority are shared by national and states governments, with the ultimate authority derived from the people. (Levin-Waldman, 2012). This paper will also describeRead MoreOur Current US Welfare System Is in Urgent Need of Reform Essay1294 Words   |  6 PagesWelfare is a government program that provides food, money, housing, medical care, and other things people need in order to survive. 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The push for universal coverage is based on the appealing premise that everyone should have access to the bestRead MoreIllegal Immigration Is It Really That Big Of A Deal?1084 Words   |  5 Pagesare many views to this, as to any topics in its nature, but is it really that big of a deal? This paper will be introducing the pros and cons to this subject. There will also be the views politicians of the upcoming 2016 election. T his will cover the views of Hillary Clinton, Donald Trump, and Bernie Sanders. What’s your view towards illegal immigration? There are many pros to this topic, such as the fact that the government would earn more taxes. Most illegal aliens are paid under the table becauseRead MoreThe Right Of Health Care1082 Words   |  5 Pageswhich technically means having the health care needed to preserve life and pursue happiness. The purpose of the U.S. Constitution, stated in the Preamble, is to promote the general welfare of the citizens of the United States. 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The Constitution protectsRead MoreShould Marijuana Be Legalized?1224 Words   |  5 Pagesare people who think that it would be worst because there is no way to regulate it but all we would need to do is come up with a breathalyzer thing just like they did for alcohol. That money could go to help found the social security funds or the welfare system or it could even found the other anti drug stuff. I believe people are just scared that marijuana is a gate way drug I know it can lead to more things but it can do that illegal or not. Furthermore there has never been report over dose of marijuanaRead MoreGovernment Assistance For Needy Families932 Words   |  4 Pageswe run into some rough patches. For example, one can suddenly get fired from their job but that does not stop the bills from rolling in especially when there is a family to take care of, in situations like this financial help can really be useful. Welfare pr ograms like the â€Å" temporary assistance for needy families† purpose is give money to a group of parents and dependent children living together in a household. Another way that the government has been helping is by offering food stamps, food stampsRead MoreDrug Testing Welfare Recipients Essay1114 Words   |  5 Pagestied to unemployed citizens. While there are many people who disagree with testing welfare recipients, the truth is that the pros greatly outweigh the cons. The long term improvements that drug testing will have on the country are substantial. The wellbeing and stability of America’s children, unemployment, fairness across the board for all Americans and the economy; all play substantial rolls in how drug testing welfare recipients is a positive move forward for each U.S. state. As stated by childwelfare

How The Events Of 1984 Have Made Them Who They Are

1984 Chris McCloskey Hillsborough Community College October 27, 2014 Abstract. In these questions I will analyze the characters while focusing on how the events in 1984 have made them who they are. I will also discuss the types of conditioning in the book and give examples of the conditioning. Then I will talk about some of the laws or regulations in the world today that I find to be not-constitutional. Finally I will define progressicism, socialism, communism and Marxism, and who founded them. 1. The characters in 1984 are trained to be collectivists because they stride for social harmony and the satisfaction in life is based on the success of the group as a whole. An example of this is everyone jobs is to make sure that Oceania succeeds against East Asia. (Orwell) 2. The all of the characters that have conformed have the same personalities, they are all obedient. However Winston and Julia are rebellious and stray from the norm. I do not think they have psychological disorder because a psychological disorder is someone who deviates from the norm and those who are found to do so are executed. 3. In the society there is both operant and classical conditioning. One example of operant conditioning is when the prisoners are hung out in front of all the people to see in the streets and on the TVs. An example of the classical conditioning is in the beginning of the book they showed the face of a trader and everyoneShow MoreRelated1984 Research Paper1680 Words   |  7 PagesEveryday we are all in trying to be persuaded into believing something using media and the government, as don’t in George Orwell’s novel, 1984 manipulation is used by the government to persuade the citizens that their leader, Big Brother, is portraying to be. For which ever reason information is manipulated, it is still a form of attempting to persuade opinions. In many forms people manipulate information in hopes that they will gain something, whether it be to gain power or to try and convince peopleRead MoreA Comparison Of George Orwells And Dorians Reality941 Words   |  4 Pagesnovel 198 4, written by George Orwell, the overall idea of the book revolves around the fact that everyone portrays a front and never actually displays who they really are for fear of death; moreover, in the novel Picture of Dorian Gray, shares similar characteristics on how people portray a face different from what they show in public. Continually, the idea of social masks and identity can be seen through the manipulation of previous events and how they shape the mindset of people with how they act;Read MoreBoy by Roald Dahl1302 Words   |  5 PagesRoald Dahl uses humour in children books he writes to manipulate the reader’s perception of events that occur in the books. The book, Boy is an autobiography written by Roald Dahl. 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In 1984, a newRead MoreParallels In Power And Othering In 1984 And Imbeciles.1416 Words   |  6 Pages Parallels in Power and Othering in 1984 and Imbeciles Like many I was aware of the eugenics movement in the United States in the 1920’s. However, after reading the story of Carrie Buck and learning more about the nature of the procedurals involved in these sterilizations I have a new found understanding of the roles Power and Othering played in the unlawful tests conducted on Carrie buck and many members of her family. The way in which those elite of the 1920’s mimics the party and the thoughtRead More1984 Critical Essay1507 Words   |  7 Pages1984 Critical Essay The novel I have chosen to write about that is set in a different time but is still relevant to this day is â€Å"1984† by George Orwell. Orwell effectively uses theme, characterisation, imagery and symbolism to help us appreciate the themes he runs throughout the book that have just as much relevance then as they do now. 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Ethnology and Ethnography Free Essays

Word Count: Dana Trippe Anthropology Essay #2 10/1/2012 There are two major approaches to collecting information about human culture: ethnography and ethnology. Each approach has a specific goal. Each approach employs a variety of methods for data collection and analysis, all of which carry benefits but also challenges. We will write a custom essay sample on Ethnology and Ethnography or any similar topic only for you Order Now Along with the challenges of data collection, field anthropologists face an additional set of logistical, emotional, and ethical obstacles. Anthropology is a difficult field but provides an important perspective on cultural diversity. Ethnography and Ethnology both attempt at reaching certain goals. Ethnography is a written description of a culture based on data gathered from fieldwork, characterized by two methods, participant observation and interviews. When an anthropologist is researching through participant observation, they are attempting to study a culture while still trying to maintain the eye of an objective observer. Another form of getting data for ethnography is through interviews. Through interviews, either formal or informal, the anthropologist is attempting to gather and collect notable data. Formal interviews are more scripted and reduce the situational bias the anthropologists may experience. Informal interviews are more open ended questions that allow the informant to talk about what they think is more important in their culture. These interviews can help paint a more actual description of culture of what their beliefs and lifestyles are, instead of an â€Å"ideal culture†. Sterk stated that the interviewer becomes much more involved in the interview when conversations are in-depth, more than when a structured questionnaire is being used (Sterk 2000: 27). Compared to ethnography, the study of single groups through direct contact with the culture, ethnology takes the research that ethnographers have compiled and then compares and contrasts different cultures. Ethnology is the comparative study of cultures with the aim of presenting analytical generalizations about human culture. Anthropologists do not rely on data from just one study to make interpretive statements about human conditions (Lenkeit: 16). Ethnology also uses forms of quantification, to help make their data easily comparable, and recordable. Ethnography employs two methods of research, articipant observation and interviews. . This method can give an accurate view of the culture from an insider’s perspective. To truly discover the bits and pieces of a culture, subculture, or micro culture, one must commit to spending extensive time in that cultural environment (Lenkeit: 13). In the field, anthropologists can also deal with daily challenges. These challenges can inclu de food problems, safety and health issues, , culture shock, and are also very prone to catching diseases (Lenkeit 2012: 56). Napoleon Chagnon endured an incident with his health while doing fieldwork with the Yonomamo people of Southern Venezuela. Chagnon recounted that he reacted violently to something in the field, and red welts appeared all over his body. He was weak, nauseated, thirsty, and couldn’t breathe well. The pain was rough but it can be something most anthropologists will experience in the field. † (Chagnon 1974: 174) In American culture, privacy is something people expect to have, and may even take for granted. Martha Ward reported her work with the people of Pohnpeian as a constant challenge. She said that privacy is a bad word in Pohnpeian, but she craved privacy like a physical ache and lusted to be alone (Lenkeit 2012: 56). Chagnon also yearned for privacy while in the field. He said the hardest thing to learn to live with was the incessant and often aggressive demands and threats they would make. Chagnon recounted that day and night for almost the entire time he lived with the Yanomamo, he was plagued by such demands as: ‘If you don’t take me with you on your next trip to Widokaiyateri, I’ll chop a hole in your canoe! ’ and ‘Give me an ax or I’ll break into your hut when you are away and steal all of them! ’ he was bombarded by such demands day after day, until he could not bear to see a Yanomamo at times (Chagnon 1968: 5). It can be very challenging to become adjusted to the cultures lifestyle, where these constant problems occur. Ethnographers also conduct their research through interviews. Interviews are a direct way to gather information, but sometimes they can be faulty. Informal and formal interviews can both come with benefits. They both give in-depth information about the subjects lives, coming directly from the subject. But, there are cases where the informant will give false information, idealize their lives, and simply not want to cooperate. Chagnon used interviews to record genealogical lines of the Yanomamo people. When Chagnon attempted to record all of the names and family lines of the Yanomamo people, they would give false information. They have very stringent name taboos and eschew mentioning the names of prominent living people as well as all deceased friends and relatives. The Yanomamo did not have much entertainment in their lives, so they took any chance they could get to mess around with the â€Å"white man† and get entertainment from it. Each ‘informant’ would try to outdo his peers by inventing a name even more preposterous than what Chagnon had been given by someone earlier. Chagnon 1968: 6) Also, it can be hard to construct interviews when there are language barriers, such as language. Chagnon did not know what language the Yanomamo spoke, because he was the first civilized white man to come into their village. Chagnon had to go back to his years of childhood, where language had to be slowly and carefully learned. It took him a long time to finally understand th e language, but after, he could get descriptive information from the villagers about their history and culture (Video). Ethnology includes methodological approaches of making comparisons and quantifications. Comparisons can help the anthropologist compare current and previously recorded data. They can see differences across different cultures, and changes that have occurred over time within a culture. Comparisons are commonly made within one culture. Sterk found that there were vast differences between the prostitutes living on the streets, and those living in crack houses. Those who lived in crack houses were less likely to give informal interviews because they always had their pimp looking over their shoulder. Also she made comparisons on when the women made their customers wear condoms. They would make their decisions depending on the different types of partners, types of sex acts, and social context. (Sterk 2000: 26). Another form of comparisons is across two different cultures. When Laura Bohannon was doing fieldwork with the Tiv of West Africa she found that the village was formed around story telling. They wanted to hear a story of hers so she went on to tell the story of Hamlet, and could instantly pick up on differences in their cultures. When Bohannon told them that Hamlet was sad his mother had married so quickly, and had not waited the two year mourning period. The villagers objected â€Å"two years is too long! Who will hoe your farms for you while you have no husband? † and when she said Hamlet talked to his dead father, they screamed â€Å"Omens cannot speak! † The villagers changed the story to their liking, so that it would fit their standards better (Bohannon 1966: 2). Cultures all are unique and have different standards that go hand in hand with them. Other comparisons are ones that can be made over time, which can also be the faultiest data. When Margaret Meade went to Samoa for fieldwork in the 1930’s, she collected data that the girls in Samoa were quite promiscuous. When Anthropologist, Derrick Freeman, went to Samoa to update the data in the 1970’s he reported that the girls were actually very shy and not promiscuous. Comparisons can lead to misleading data, because a culture may have changed drastically over a certain period of time. This comparison is variable because the definition of â€Å"promiscuous† could have changed over that many years and even the Samoan standards could have changed. (Lecture 9/10/12) The other ethnological method is that of quantification. Quantification is the anthropologist translating their studies into numerical or quantitative data. Humans can see information quantified every day, from the daily weather reports, to political poles. (Lecture 9/10/12) Numerical data gives good magnitude and is easy to compare. Usually to collect this data they use samples. They can use a random sample that tries to eliminate bias by giving everyone an equal chance to get interviewed. Samples can usually be very faulty, for the reason that sample sizes are usually not big enough, and to not represent enough people or information to make an accurate assessment of a culture. This data gives people a better understanding of data but can sometimes be manipulated and misleading (Lenkeit: 64). Ethnology and Ethnography can each come with their own sets of logistical, emotional, and ethical obstacles. These issues usually appear when the anthropologist is in direct contact with their research and subjects. Numerous ethical and moral issues appear when the anthropologist is in the field of participant observation and it can be hard for them to stay objective. Anthropologists prepare themselves for these challenges with resources like the American Anthropologist Association. Because Anthropologists can find themselves in complex situations and are subject to more than one code of ethics, the AAA code of ethics provides a framework, not an iron clad formula, for making decisions. (Lenkeit: 50) Claire Sterk was doing fieldwork with a group of prostitutes in the New York area, where she came across these kind of decisions. The women would repeatedly refuse to make the men they slept with to wear condoms, even though the risk of HIV and AIDS was huge in their lives. She as concerned for them, but also could not get too involved in fear of insulting the women. There is an ethical line for anthropologists that can often become blurry. (Sterk 2000:26) With these methods, there is the challenge of ethnocentrism, because if an anthropologist thinks that their culture is the center of the world, they will not be able to comprehend other cultures in an objective way, and instead think of them as primitive beings that are not living the right way. Anthropologists mu st remember to enter their fieldwork using the perspective of cultural relativism. Cultural relativism is the idea that and aspect of a culture must be viewed and evaluated within the context of that culture. In cultures like the Massai, where female circumcision is regarded from a different perspective by the rest of the world, people must use cultural relativism to understand their practices. According to their traditions and practices, it is meant to have a positive rather than a negative effect on the girl. It is supposed to reduce a woman’s desire for sex and reduce immorality. Another thing is that traditionally, it is a rite of passage. It marks the end of childhood and the beginning of adulthood. The fact that their practices are much different than those of more developed cultures shouldn’t lead to them being seen harshly or as less intelligent. (Olekina 2006) With this perspective anthropologists can more objectively describe a cultural system and all of the customs, beliefs, and activities, that fit into it. This approach leads to a greater awareness, tolerance, and acceptance of the culture the anthropologist is studying. (Lenkeit 2012:17) Anthropologists collect most of their data through ethnology and ethnography. They must overcome the obstacles in order to get to the goals that Ethnography and Ethnology try to reach. When doing fieldwork, moral and ethical issues can plague anthropologist’s research, and they learn to adapt to these issues in order to gather necessary data, observation, interviews, comparisons, and quantification all have their own ways of deriving information. Each method has its faults, and can be misleading, but all anthropological methods attempt to unravel all of the bits and pieces that make a culture what it is. How to cite Ethnology and Ethnography, Essay examples

Advanced Financial Accounting and Reporting

Question: Describe about the role of revenue recognition has been recognizing as a crucial part in performance reporting of the organizations? Answer: Introduction The role of revenue recognition has been recognizing as a crucial part in performance reporting of the organizations. The regulations of IASB shows that the companies should make it mandatory for recognizing the correct revenue transactions so that the financial statements are not overstated. The assignment deals in producing a critical review of the journal on the role of revenue recognition in performance reporting (Olsen and Weirich, 2010). Summary The journal critically attempts to evaluate the importance of inclusion of the different types of revenue and incomes in the financial reports. The major reason for this debate is the internet bubble of 1990 that was a result of the revenue showed in the annual reports of the web-based companies. The journal further discusses about the concepts of revenue recognition and the type of information they provide to the financial statement users (Wagenhofer, 2014). For reviewing the journal, it can be suggested that the main problem, which the author highlights within the journal, is the risks and the types of revenue that should be included to make the financial report as per the standards of the IASB. The journal in its latter part also shows an analysis of the improved revenue recognitions standards of IASB (Coe and Delaney, 2013). The revenue recognition concept affects all industries particularly the telecommunications, real estate, biotech, consumer retailers and service industries. Jackling, Howieson and Natoli, (2012) opined that revenue are the main source of income for this types of industries thus the non disclosure of the revenue will affect the financial statement of these industries (Wagenhofer, 2014). Although the journal do not state the concerned stakeholders who are interested in the financial statements, however Munter (2002) argued that the government, customers, suppliers, creditors and the employees will be interested about the financial reports. Although the revenue recognition policy will affect all companies adopting IFRS accounting standards, however the author for the convenience of discussion uses US GAAP as examples. The major problem that the author highlighted is that except for simple business transactions it is difficult for the accountants to recognize the types of revenues that s hould be included in the financial report (www.ey.com, 2015). The other portion of the article also focuses on the alternative options of revenue recognition, the IFRS norms in relation to revenue recognition, the critical factors that contribute to revenue recognition process and the risks involved in the revenue recognition process. The overall article mainly aims in theoretically evaluating the importance of revenue in the organizations rather than focusing on the practical implications of wrong revenue recognition on the financial performance of the organization (Detzen and Zlch, 2012). Key points and critique A critical review of the article shows that the author stressed initially on providing the various concepts of revenue recognition and its influence. However, the negative aspect of the article lies in the descriptive evaluation that the author provides in the conceptual part of the article. The other aspect of the article is the difference between the asset liability approach and the revenue expense approach. The positive aspect of the article is the identification of the critical events that gives rise to recognition. The article shows that the financial reporters and the IASB regulators are striving to promote a single revenue recognition principle that would be adopted globally by all organizations. However, Nobes (2006) suggested that the use of a single principle for all individual revenue transactions would not make the organizations successful in recognizing the revenues and producing an effective financial report. Moreover, the discussion of conservatism within the journal can also be argued. The article states that organizations should forgo the conservative revenue recognition approach introduced by the Security Exchange Commission (SEC) and should totally adopt the neutral recognition principle introduced by FASB. However, Sy, Tinker and Okcabol (2012) argues that use of conservatism approach helps the organizations to record earnings that are also important financial information for the investors. Mostafa Hasanen and Ali Mohamed Abo Talib (2014) also provides evidence to support the fact that conservatism reduces the managers ability to manipulate the financial data in the annual reports (Wagenhofer, 2014). The article also focuses on describing of the critical events that result in recognition of the revenue. Previously the normal and daily transactions like the sales, fees, royalties, interests were treated as sources of revenues. However, the IASB has formulated the standards for the events that will help the organization and the individual to recognize the revenues that are to be recorded in the financial statement (Nobes, 2012). The new standards consider that for a transaction to be recorded as a revenue transaction the organization should show a valid and acceptable contract between the company and the customer. The general principle stated that when the transfer of goods takes place between two parties then the transaction can be recorded as a recognition of revenue. However the IASB standard added that when the party takes the control of the goods or services only then the transaction may be recorded as a revenue transaction and can be recorded. Bellandi (2012) suggested that t his is a good method because at time the good or the services after the transfer of the ownership may be returned back to the supplier. However, in such cases the supplier has already recorded revenue in the financial accounts, which will tend to increase the profit of the business. However if the new policy is followed then the supplier will recorded the revenue after the confirmation of the ownership control of the buyer on the good or service and there will be no prospects of future return. In a positive attempt, the article tries to explore the importance of revenue in determination of the size of the business and future forecasts. Phillips (2011) opined that in majority cases it is seen that the organization forecasts the future revenue based on the past revenue data available. Hence it is very important for the financial analyst to record the correct revenue transactions so that the financial performance is not shown in an exaggerated manner. However Altamuro et al. (2005) contradicted suggesting that the use of the stringent regulations of revenue recognition as guided by the FASB will make decrease the amount of revenue for an organization thereby leading to low forecast rate and reduction in the size of the organization (Cottrell, 2005). Analysis The article shows the relevant points in the context that revenue recognition is an important aspect in financial performance analysis. Some of the factors mentioned within the article are convincing however, there are issues in some of the other viewpoints. The author however seemed unbiased in presentation of the article inputs and purely focused on the arguments and comments of other academic journals (Shamrock, 2012). The importance of revenue recognition in the performance evaluation of companies successfully establishes the main theme of the article (Wagenhofer, 2014). However, the author cannot successfully relate the importance to the industry scenarios. The article is thus not relevant in providing real and global prospects of the importance of revenue recognition. The article shows the alternative concepts of revenue recognition as well and further provides the difference between the revenue-asset approach and the asset-liability approach. However, Ram and Newberry (2013) c ommented that except for theoretical and conceptual difference there is no practical difference between the two approaches. Since the article is not able to provide significant practical examples in the context of the difference between the two approaches hence it can be relatively, concluded that the adoption of either of the two approaches is feasible. The FASB standard suggests that the revenue expense approach is followed by the organizations adopting FASB norms (Caylor, 2010). On the contrary, the asset liability approach deals with recognition of revenue as soon as the revenue arises. In this case, the contract can be partly completed or totally completed. Conclusion Thus a critical evaluation of the alternative approaches shows that since a single approach that is the revenue asset based approach is followed hence the suggestion about two alternative approaches are irrelevant in this context and the presentation of difference between the two concepts is also irrelevant (Barker and McGeachin, 2012). Reference list Altamuro, J., Beatty, A. L., and Weber, J. (2005). The effects of accelerated revenue recognition on earnings management and earnings informativeness: Evidence from SEC Staff Accounting Bulletin No. 101.The Accounting Review,80(2), 373-401. Barker, R. and McGeachin, A. (2012). The Recognition and Measurement of Liabilities in IFRS.SSRN Journal. Bellandi, F. (2012).The handbook to IFRS transition and to IFRS U.S. GAAP dual reporting. Chichester, West Sussex: John Wiley. Caylor, R., 2010. Strategic revenue recognition to achieve earnings benchmarks. Journal of Accounting and Public Policy, 29 (1), 8295 Coe, M. and Delaney, J. (2013). Trabeck prepares for IFRS: An IFRS case study.Journal of Accounting Education, 31(1), pp.53-67. Cottrell, S. (2005) Critical thinking skills. Basingstoke: Palgrave Macmillan Detzen, D. and Zlch, H. (2012). Executive compensation and goodwill recognition under IFRS: Evidence from European mergers.Journal of International Accounting, Auditing and Taxation, 21(2), pp.106-126. Jackling, B., Howieson, B. and Natoli, R. (2012). Some Implications of IFRS Adoption for Accounting Education.Australian Accounting Review, 22(4), pp.331-340. Mostafa Hasanen, S. and Ali Mohamed Abo Talib, D. (2014). A proposed model to address convergence determinants, IFRS FASB: measurement disclosure of revenue recognition "the case of Egypt".International Journal of Academic Research, 6(3), pp.269-285. Munter, P. (2002). Revenue recognition and restructuring continue to receive FASB attention.J. Corp. Acct. Fin., 14(1), pp.77-80. Nobes, C. (2012). 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