Wednesday, May 6, 2020
The Heart and Christian Bernard free essay sample
The Heart and Christian Barnard Christian Barnard, the man who performed the first human heart transplant. Christian Barnard was born in Beaufort West, South Africa on November 8, 1922. He was the fourth of five sons. His father was Adam Hedrick Barnard who was a reverend in the Dutch reformed church, he preached to a non-white congregation. His mother was Maria Elisabeth Deswart Barnard who had been a school teacher before marriage. Both parents were also Afrikaner missionaries. Christian Barnard grew up in a poor environment in Beaufort West, a town on South Africaââ¬â¢s semi-arid Great Karroo plateau. Christian Barnard attended a local high school he went on and received an M. D. degree from the University of Cape Town in 1953. He received a Ph. D degree from the University of Minnesota in 1958. He returned to the University of Cape Town in 1958 to teach surgery. He specialized in open-heart surgery and in designing artificial heart valves. We will write a custom essay sample on The Heart and Christian Bernard or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The first human heart transplant was performed on December 3, 1967, transferring the heart of a 25 year old woman into the body of Louis Waskansky , a 55 year old grocer. He died 18 days later due to double pneumonia as a result of his suppressed immune system. The second transplant was on January 2, 1968 which was for Philip Blaiberg, who lived for 563 days after the operation. Christian Barnard spent the beginning of his adult life in the United States where he gained recognition for research in gastrointestinal pathology and later went back to South Africa and introduced open-heart surgery to that country and designed artificial valves for the human heart. Christian Barnard made a huge impact and contribution to healthcare when he attempted and accomplished the worlds first human heart transplant which was a huge success in the medical field. His accomplishment led to further investigation in heart transplants and which now is a normal surgery that is performed all around the world today. Christian Barnard had been bothered by rheumatoid arthritis since he was young, and advancing stiffness in his hands forced his retirement from surgery in 1983. He took up writing, however, and wrote a cardiology text, an autobiography, and several novels, including a thriller about organ transplants. He passed away on September 2, 2001. Christian Barnard has made a huge impact on healthcare and the study of medicine. Christian Barnard is a hero to me because he was brave enough to take a chance and put his reputation on the line to make a difference. Christian Barnardââ¬â¢s contribution to health care has changed the years to come in medicine and his contribution will always be remembered.
Tuesday, May 5, 2020
Hamlet and Henry IV free essay sample
A comparative analysis of father/son relationships in Shakespeares Hamlet and Henry IV. The paper presents a discussion of the male characters in both plays and then constructs a comparison between the two plays in terms of the father/son relationships therein. Polonius and Laertes, on the other hand, are portrayed as opposites in character. Although the play sees more of their relationship in the play, the viewers/readers cannot conclude that a happy relationship exists between the two of them. Laertes is a good and trusting son, who obeys his father unconditionally. Polonius, meanwhile, is a suspicious character that perceives his son as an alcoholic and womanizer. Polonius distrust in his son was seen at Act Two, Scene One, when he ordered his servant Reynaldo to spy on his son Laertes at France. He even went to the extent of making Reynaldo tell a lie by telling the Danes (Denmark people) that Laertes has full of vices to affirm if Polonius suspicion is true. We will write a custom essay sample on Hamlet and Henry IV or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Laertes, a man who left in good faith that his father bids him well, is unknowingly stabbed at his back by his own father because of Polonius suspicious nature. Although Polonius has not been a good example for his children, Laertes showed unconditional love for his father when he returned to Denmark to avenge his fathers death wherein Hamlet was the murderer. In the end, both Hamlet and Laertes died, two men who sacrificed their lives to give justice to the death of their fathers.
Sunday, April 19, 2020
Relationship between the United States and Japan
The history of relationship between the United States and Japan is quite long. There were many different conflicts and fruitful cooperation. Nevertheless, business communication did not stop even in the most difficult times. Of course, many successful business decisions were made due to the understanding of the cultural peculiarities of the partners. Thus, it is essential for a US companies cooperating with Japanese partners to pay much attention to the development of cross-cultural negotiation patterns.Advertising We will write a custom research paper sample on Relationship between the United States and Japan specifically for you for only $16.05 $11/page Learn More Admittedly, American and Japanese companies use different business strategies and methods due to their cultural peculiarities. Such strategies can be even opposite by nature since Americans and Japanese are representatives of opposite, western and eastern, cultures. However, wise managers and leaders do not become frustrated because of these differences, but make use of adopting some techniques. For instance, Alston and Takei point out such difference in business strategies, as American ââ¬Å"quick decision-makingâ⬠and Japanese thoroughness (11). Many Americans get impatient with such slow decision making process and regard it as partnersââ¬â¢ weakness. However, this characteristic feature of Japanese business strategy can be successfully adopted by American companies which will lead to safer deals. Thus, Japanese first check whether they can trust their partner and only then ââ¬Å"offer larger agreementsâ⬠(Alston Takei 11). American companies can also start with agreements of low value and when they are confident in their partner, they can start more close cooperation. Of course, understanding of cultural peculiarities can not only give some successful examples of running business, but it can also develop business communication on different levels. It is very important to follow any changes in the society of business partners to develop business relationship. At present the USA and Japan have good and fruitful relationship. Wall street journal even claims that Americans are ââ¬Å"Japanââ¬â¢s best friends in the Westâ⬠(Koh, ââ¬Å"APEC Guest Listâ⬠). These close connections can help develop even more comprehensive cooperation. For instance, Americans can study the situation in Japan and take advantage of it. Thus, Goldman states that nowadays Japanese express their discontent with the development of ââ¬Å"dreaded and outlawedâ⬠monopolies (Goldman 38).Advertising Looking for research paper on international relations? Let's see if we can help you! Get your first paper with 15% OFF Learn More This trend can be used by the entire American country since the USA can suggest many ways of diminishing the influence of such monopolies offering own methods. Of course, it can be also beneficial for America n business to enter Japanese market as competitive companies to existing Japanese monopolies. Apart from advantages of understanding cultural peculiarities on the international level it is possible to work out some useful strategies on the level of companies. Thus, American companies can learn a lot about running negotiations with their Japanese partners. Many researchers are already being held in this field. Thus, a very interesting research depicted by Greene et al. revealed the cultural differences on the basis of the ââ¬Å"print advertisementâ⬠(486). Of course, many useful techniques can be adopted on the basis of such data analysis. However, Goldman suggests a very useful strategy in running negotiations depicting the results of survey which shows that Japanese are ââ¬Å"resistant to bullying or face-threatening negotiating tacticsâ⬠(37). So, American companies should choose another tactic and be very patient. Thus, American companies should understand that it is essential to take into account cultural differences when having negotiations with Japanese companies. Such cultural peculiarities can lead to a great success or a failure. Works Cited Alston, J.P., Takei, I. Japanese Business Culture and Practices: A Guide to Twenty-First Century Japanese Business. Lincoln, NE: iUniverse, 2005. Goldman, Alan. Doing Business with the Japanese: A Guide to Successful Communication, Management, and Diplomacy. New York: SUNY Press, 1994. Greene, J.O., Burleson, B.R. Handbook of Communication and Social Interaction Skills. New York: Routledge, 2003.Advertising We will write a custom research paper sample on Relationship between the United States and Japan specifically for you for only $16.05 $11/page Learn More Koh, Y. ââ¬Å"APEC Guest List: Obama? Check. Clinton?â⬠¦ Maybe.â⬠The Wall Street Journal, 21 Oct. 2010. Web. This research paper on Relationship between the United States and Japan was written and submitted by user Kira Acevedo to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.
Tuesday, April 14, 2020
Sample Topic Outline Essay - How to Write One
Sample Topic Outline Essay - How to Write OneWriting a sample topic outline essay for college admissions is a good idea to be able to provide the college you are applying to with a thesis statement that answers the question 'What do you want to study?' It will help you become prepared for the essay part of your application and a good essay can make the difference between getting accepted or having to redo your essay and resubmit it. Here are some tips to help you write a great essay.The first thing you need to remember is that you do not want to get too bogged down in the content of your paper. The point of this kind of essay is to show that you are an interested student in the subject of your paper, so your interest level needs to be at a certain level. You may find yourself constantly switching topics within the topic outline as you go along, but this will take the focus off the point you want to make, which is your interest in the subject. This can result in your paper being diffi cult to read and frustrating to write.If your topic outline is long and involved, this can turn out to be a problem as well. You may also find yourself getting caught up in it, so let the paper flow. On the other hand, if your topic outline is short and simple, it will be easier to get started on the actual content of your paper. The last thing you want to do is write a five-page topic outline that will take you two weeks to complete. Keep the outline simple and contain only the necessary information for your paper.The last thing you want to keep in mind is your time. This can be one of the more important aspects of your college admissions essay. Your target audience will not be looking at your paper, they will be using the paper. They have a limited amount of time to analyze and absorb your essay and they may also be dealing with many other papers to submit. Therefore, you need to give them plenty of time to review your paper.Using your time wisely can make all the difference. If y ou are stuck for ideas and you are rushed, then you might lose your opportunity to produce a powerful essay. You want to start your research at least a week before you start writing the actual paper. Once you have researched the topic sufficiently, you should try to come up with three to five main ideas for your paper.Keep a draft paper with you at all times during the week you are working on it. You should also use it to help organize the material you read for each section of your essay. By reviewing the material you've already read, you will better be able to pinpoint the points that should be emphasized in your essay.Make sure that when you are reviewing your drafts that you use your main idea as a guide. If you are not satisfied with how your main idea looks, then change it. You do not want to rewrite the same article again just because you were not happy with the way it looked.A sample topic outline essay is a great way to start writing your own paper. However, you want to be s ure that your topic is focused and provides the information that your reader needs to make an informed decision about your application. If you follow these tips, you will write a great paper that will not only help you get into your school of choice, but it will also show the admissions officer that you are an interested student in the area of study you are applying to.
Sunday, March 15, 2020
Consumer Behavior Trends
Consumer Behavior Trends Free Online Research Papers Faith Popcorn identified 17 trends that drove the business and peopleââ¬â¢s life in her book ââ¬Å"Clickingâ⬠ten years ago. According to BrainReserve, trends are not fads. They endure, evolve and represent underlying forces, first causes, basic human needs, attitudes and aspirations. They help us navigate the world, understand whats happening and why, and prepare for what is yet to come. This paper will investigate one of the trends Popcorn has identified ââ¬â Fantasy Adventure ââ¬â particularly focus on its development in the last ten years. I will examine related evidence observed in various industries and make the claim that this trend has not declined but further developed. Fantasy Adventure refers to the behavior that consumer crave excitement and stimulation as an escape from stress and boredom in essentially risk-free adventures.(Popcorn, 1998) The excitement are taken in small doses, and allow us to return to our ââ¬Å"normalâ⬠life at the end of the day. They make us feel courageous, open to new exotic experience, and most important of all, they give us the sense of transforming to a better person. There are three underlying forces in creating this trend: the increasing stress brought to us by our routine yet increasingly competitive life, the rising number of cases of the unsafe, uncertain events happening around our environment and the advancement of technologies. In the 1990s only 40% percentage Canadians reported stress in workplace but the statistic had increased significantly recently.(JobStress, 1997) More than 6 in 10 Canadians reported in 2002 that they have experienced a ââ¬Å"great deal of stresses at work because of the increasing difficulty to maintain work-life balance while managing the greater then ever demand at work. (StressMap, 2002) Popcorn (1998) pointed out in her book that we all want to retreat from the reality with Fantasy Adventures to relieve for a moment. The tight schedule most people have also means we are not allow to take off to a vacation or go away for a longer period of time to have a ââ¬Å"realâ⬠adventure. With the increasing statisti cs of work-life stress, it is clear that demand for Fantasy Adventure has only increased during the recent period of time. Another component of Fantasy Adventure is the promises of safety. The environment is not safe as it was a decade ago, and consumers learn to choose a safer way of entertainment instead. Last but not least, with the improvement of technologies, people now can access more information about othersââ¬â¢ lifestyles and can imagine larger possibilities. One thing worth mentioning is the evolvement of the trend Fantasy Adventure ââ¬â the cos will be illustrated in the following sections. Roy William (2004) argued in his article that, the Fantasy Adventure trend had reached its end and sharply declined, as the people now ask for the truth. I agree that nowadays consumers may be more skeptical about the information and facts released by large firms, however the fact that people still in need of escape from reality does not change. There are more and more products available to fulfill this crave of fantasy especially in the media industry. A popular theme for television series is superpower for instance the ââ¬Å"Heroesâ⬠and ââ¬Å"Smallvilleâ⬠. Fantasy and horror movies are still a big hit and stay on top of the most popular movie categories. ââ¬Å"Pirates of the Caribbeanâ⬠, ââ¬Å"Harry Potterâ⬠series and the ââ¬Å"Lord of the Ringsâ⬠Trilogy are just a few examples. These television series and movies grant consumers a room for imagination and indulge themselves in something not real, and of course, back to their normal life after these two or three hours. For television show, a common pattern could be observed: a group of ordinary people come out, compete with talents and there they are, the tomorrow super stars. Just to name a few: ââ¬Å"So You Think You Can Danceâ⬠, ââ¬Å"British Got Talentâ⬠, ââ¬Å"Paris Hiltonââ¬â¢s My New BFFâ⬠. Another powerful source of fantasy engagement is Manga, or comics. In Japan the best selling manga are always about adventures or super power. A perfect example is ââ¬Å"One Pieceâ⬠which is about a pirate with a rubber-like body (super-power) setting off to an adventure to look for the biggest treasure in the world, being the greatest pirate and have fun. These media are all common in the way they take the audience on the flight of imagination; allow them to have an imaginary adventure in their comfort zone. Food experience continues to be one of the greatest ways for many consumers to seek Fantasy Adventure. In Torontoââ¬â¢s restaurants, more exotic ingredients were brought to the once ordinary dishes, and there is increasing growing number of theme restaurant. In 2006, the first dark restaurant in Canada was opened in Montreal, where dinners undergo the entire dinning experience in total darkness. (Comm-odities, 2006) The theory is with one sense completely impaired, your other senses are fully heightened and the food will taste completely different. These restaurants provide extraordinary experiences to customers through different physical and emotional instruments thus offer a little adventure to the consumers. Among all products in the entertainment market, digital games may be the single platform that really fulfills the need of Fantasy Adventure. This includes video games, Role Playing games and Virtual network online. The Entertainment Software Association announced in 2007 that sales of computer games and video games have increased by 22.9 percent to $11.7 billion in the US. The average age of most frequent game player has shifted to 39 years old. (ESA, 2007) We can identify the trend that more people are willing to pay and indulge themselves in the form of video gaming. Video games has uncountable content, however may it be action, sports, role playing, shooting etc., the principle is the same: the player transform to a ââ¬Å"Heroâ⬠and do the impossible. Figure 1. (a) Top Selling Game Genres in 2006 Figure 1. (b) Top Selling Game Genres in 2007 Figure 2. Frequency of playing games by frequent players In 2001, Microsoft released a sixth-generation video game console ââ¬â the Xbox and entered the competition in the gaming console market. 24 million units were sold as of May 2006. In 2002, Halo 2, a shooting game, set the record of being the highest-gross release in entertainment history with over $125 million in the first day. Xbox was replaced by Xbox 360 in 2005 which made a even bigger success as over 30 million units was sold in mere 3.5 years. There were over 1000 games available in the end of 2008, labeling the success of Xbox 360. These numbers are only a part of the overall consumption of video game playing, which suggested that consumers continue to seek the imaginary adventures, buying into brand and products in order to escape reality. One unique feature of Xbox 360 is its online game feature on the platform Xbox Live. This feature enables the players to have interaction and communications when playing games with other players. This development makes the gaming expe rience more realistic then ever and thus more profoundly fulfill playersââ¬â¢ dream of fantasy adventures. It also fits the theory of Baker that now consumers want a more active role in creating their Fantasy Adventures. Second Life, an innovative concept launched in 2003, is another example that illustrates how people escape the reality and embrace a second identity in the virtual world. Second Life is a virtual world that allows users to interact and socialize via the internet. There are no particular missions or goal to accomplish, and there is no winning and losing, unlike almost all the traditional online games. However the users cherish the complex capability of interaction in this virtual world, as well as the feature of customizing a personal avatar, and thus the ability to create a fantastic self via this creative toolset. In 2008, an average of 38,000 users was logged in at any moment, and the accumulate user hours reached 112 millions in the end of 2008. These soaring numbers show us exactly how a product that fits the consumer insight can quickly capture a large portion of the targeted market. Figure 3. Total signups of paid accounts for Second Life Figure 4. User Hours per Quarter for Second Life 2006-2008 The continuous trend of Fantasy Adventure could be utilized by marketers. For example the promotion video of the Red Light Social Center, an adult virtual community has the phrases like ââ¬Å"enter a Realistic worldâ⬠, ââ¬Å"create a NEW youâ⬠, ââ¬Å"itââ¬â¢s Safeâ⬠. Bingo! These are exactly what fantasy cravers look for. ââ¬Å"The drift in advertising over recent decade has been toward limited factual information and more symbolic, emotional, humorous and fantasy-oriented meanings.â⬠(Mick, 2008) Here I identify two approaches in advertising that are very common: the get-a-taste-of-something approach and transform-to-your-better-self approach. Recall the promotion campaign of Tropicana that ââ¬Å"Offers a Taste of Tropicâ⬠and that of Kraftââ¬â¢s ââ¬Å"a Little Taste of Heavenâ⬠. (Chiasson, 2009) They both suggest that with a little sip and dip you would feel like being in a fantasy or exotic place immediately, an escape from the reality. The second approach is even more observable, as majority of advertisements implies a transformation upon using the advertised product. There was a series of advertisements by SK-II with the slogan ââ¬Å"Correct Your Ageâ⬠, which they sold the idea that the anti-aging product helps you return to your younger self. Celebrity endorsement also falls under this approach because they suggest that using the product will let consumer be more like the popular icon. The above examples suggest that the consumer behavioral trend of craving excitement in small dose and in a safe manner has not declined. Moreover consumers now want a share in creating the fantasy by involving in the process. Video games and virtual network became one of the most significant platforms where consumers seek their fantasy escape. At the same time, marketers capture the psychology of consumer and make use of fantasy-oriented approaches in advertisement and promotion strategies. Fantasy appeal is most likely to continue to be one of the most influential approaches in the future marketing. Reference F. Popcorn L. Marigold. (1998). ââ¬Å"Clicking: 17 Trends that Drive your Business ââ¬â and your Lifeâ⬠P. K. Day. (2008). Faith Popcornââ¬â¢s Prediction Five Years Later. Los Angeles Times. Retrieved from chicagotribune.com/topic/la-et-popcorn-predicts01-2008oct01,0,5034903.story?page=2 on 4th June 2009. F. Rauh. (2007). Living the Dream. SPC Business. Retrieved form cosmeticsbusiness.com/story.asp?storyCode=1218 on 4th June 2009/ Dining in the Dark, a Feast for the Senses. (2006). Comm-oddities. Retrieved from cbc.ca/consumer/comm-oddities/2006/09/dining_in_the_dark_a_feast_for.html on 4th June 2009. R. H. Williams. (2004). A Feel for Real. The Monday Morning Memo. Retrieved from mondaymorningmemo.com/?ShowMe=ThisMemoMemoID=1508 on 4th June 2009. D. Mick. (2008). Degree of Freedom of Will: An Essential Question in Consumer Behavior. Journal of Consumer Psychology 18 pg 17-21. A. Baker. (2008). Understanding the Role of Co-Creation in Fantasy and Fun. Advances in Consumer Research 35. Entertainment Software Association of Canada (2007). Essential Facts about the Canadian Computers and Video Game Industry. Retrieved from theesa.com/facts/index.asp theesa.ca/pdf/esa_e.pdf ACNielsen. (2005) ââ¬Å"ACNielsen Reports Continued Rapid Growth For Video Gaming Industry.â⬠acnielsen.ca/News/VideoGamingFirstQtr2004Results.htm. Retrieved on 30th May,2009. L.J. Paul. (2005).â⬠Canadian Content in Video Gamesâ⬠Author and Digital Games Research Association. Linden Research Inc. (2008) 2008 Result Review. Retrieved from https://blogs.secondlife.com/community/features/blog/2009/01/15/second-life-residents-logged-nearly-400-million-hours-in-2008-growing-61-over-2007 on 8th June G. Chiasson (2009) Tropicana Campaign Offers a Taste of the Tropics. Retrieved from pubzone.com/newsroom/2009/1x090122x041107.cfm on 7th June 2009 Research Papers on Consumer Behavior TrendsThe Fifth HorsemanInfluences of Socio-Economic Status of Married MalesEffects of Television Violence on ChildrenThe Project Managment Office SystemThe Relationship Between Delinquency and Drug UseStandardized TestingPETSTEL analysis of IndiaMind TravelMarketing of Lifeboy Soap A Unilever ProductAnalysis Of A Cosmetics Advertisement
Thursday, February 27, 2020
Apollo Hospital Case Study Example | Topics and Well Written Essays - 1250 words
Apollo Hospital - Case Study Example The conditions in the industry have been tough and Apollo has to make certain strategic decisions to expand its network. However, despite its strong leadership and financial position it does aim to increase its financial risks in expansion due to high competition and initial investment requirements. Therefore, it must adopt a different strategy through diversification, licensing, partnerships or even making it a public limited company that could bring in new capital from shareholders. Apollo Hospital is a profit generating organization and it reported profits for consecutive ten years. Despite tough competition in the Indian healthcare industry the hospital was able to generate strong demand for its services. The revenue grew almost six times from INR57.192 million to INR374.426 million in 1994. The bed occupancy of Apollo Hospital has improved from 40.4% in 1990 to 70% 1994. All other performance indicator reflected a strong business model implemented by Apollo Hospitals that allowed the organization to remain ahead of its competitors in these years. The current case study analysis combines examination of external factors with the organizationââ¬â¢s internal analysis to form a discussion of critical success factors (CSF) of Apollo Hospitals. The reason for choosing PESTEL, Porterââ¬â¢s Five Forces, and SWOT analysis tools for this case study is that they allow a better understanding of the strategy followed by Apollo Hospital to be the first to address healthcare needs of Indian population and its ability to outperform other companies. In addition, this report includes important conclusions from the case study and set forth recommendations for the organization to deal with the growing demand of high quality healthcare in India and tough competition from other corporate hospitals that followed Apollo Hospitals by making their entry with huge investments. There is not threat of substitutes as healthcare is the basis need of humans.
Tuesday, February 11, 2020
True View and Fair Presentation Essay Example | Topics and Well Written Essays - 2000 words
True View and Fair Presentation - Essay Example Countries like UK, EU, Singapore, Australia, and New Zealand have opted to adopt the 'true and fair view', whereas United States preferred to adopt GAAP standards. (Hopwood, Page, & Turley, 1990) While 'Present fairly in accordance with GAAP' took its origin from the US financial reporting regulations in 1939 (McEnroe & Martens, 1998), UK Companies Act 1947 introduced the concept of 'True and Fair View' for the first time in the UK. (Parker & Nobes, 1994) However the latest version of the International Accounting Standard - 1 (IAS 1) which became operative on or after 1st July 1998 recommends the adoption of both the reporting standards. IAS - 1 requires a fair presentation and disclosure in compliance with the IAS and in cases where there is a misleading element in the compliance to the IAS, the reporting can adopt a limited 'true and fair view' to override the fair presentation. (IAS 1, 1998) This paper examines whether the 'fair presentation' requirements of IAS - 1 undermine the UK's adoption of the view of 'true and fair' in the reporting of the financial statements. There is no authoritative definition of the term 'true and fair view' and some of the approaches to the definition have considered the concept in relation to the individual components of the terms in isolation. (Cowan, 1965) Chastney (1975) suggests that either of the terms does not presuppose the other and the also doubts whether the combined effect of the term amounts to more than the effect of the individual terms. Parker and Nobes (1991) found that majority of the auditors had made a distinction between both the terms 'true' and 'fair'. They also concluded out of their survey on the UK Directors that most of the directors considered both terms are synonymous. Both the terms 'true' and 'fair' have been defined in a precise and exact manner. "The nature of truth, whether it is absolute or relative, whether it exists as a reality, an incontrovertible thing, or as an abstraction, whether it is dependent or independent of the believer/observer and whether any statement can be proven or merely falsified are all aspects that that have been applied to accounting theory and research." (Covaleski & Dirsmith, 1990; Chua, 1986) Meaning of 'Fairly Presented, In Accordance with GAAP' Just like the terms 'true and fair view' there is no precise definition available of the term present fairly in accordance with GAAP' which can be considered as the American Equivalent of 'true and fair view'. Mano et al (1996) observe that the term may mean: The reports presented fairly and also in accordance with the generally accepted accounting principles
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