Definition and Examples of Compound-Complex Sentences

Definition and Examples of Compound-Complex Sentences In English language structure, a compound-complex sentence is aâ sentence with at least two autonomous provisos and in any event one ward condition. Otherwise called aâ complex-compound sentence. The compound-complex sentence is one of the four essential sentence structures. Different structures are the straightforward sentence, the compound sentence, and the mind boggling sentence. Models and Observations The compound-complex sentence is so named on the grounds that it shares the attributes of both compound and complex sentences. Like the compound sentence, the compound-complex has two principle provisions. Like the unpredictable sentence, it has in any event one subordinate statement. The subordinate statement can be a piece of a free clause.(Random House Websters Pocket Grammar, Usage, and Punctuation, 2007)His blue eyes were light, splendid and shimmering behind half-mooned displays, and his nose was extremely long and warped, as if it had been broken in any event twice.(J.K. Rowling, Harry Potter and the Sorcerers Stone. Academic, 1998)The entryway of the morning room was open as I experienced the corridor, and I got a brief look at Uncle Tom messing about with his assortment of old silver.(P.G. Wodehouse, The Code of the Woosters, 1938)All of us are egomaniacs somewhat, yet the vast majority of us-not at all like the snap are impeccably and horrendously mindful of it when we ma ke asses of ourselves. (Sidney J. Harris, A Jerk, 1961) Those are my standards, and in the event that you dont like them . . . all things considered, I have others.(Groucho Marx)The Druids utilized mistletoe in services of human penance, however above all else the evergreen turned into an image of richness since it thrived in winter when different plants shriveled. (Sian Ellis, Englands Ancient Special Twig. English Heritage, January 2001)We work under a jury framework in this nation, and as much as we grumble about it, we need to concede that we are aware of no better framework, aside from potentially flipping a coin.(Dave Barry, Dave Barrys Guide to Marriage as well as Sex, 1987)She gave me another of those long sharp looks, and I could see that she was again inquiring as to whether her preferred nephew wasnt soaks to the tonsils in the juice of the grape. (P.G. Wodehouse, Plum Pie, 1966)In America everyone is of the supposition that he has no social bosses, since all men are equivalent, however he doesn't concede that he has no social inferiors, for, from the hour of Jefferson ahead, the precept that all men are equivalent applies just upwards, not downwards.(Bertrand Russell, Unpopular Essays, 1930) How, Why, and When to Use Compound-Complex Sentences The compound-complex sentence comprises of at least two free provisos and at least one ward conditions. This syntactic shape is basic in speaking to complex connections as is often put to use in different types of logical composition, particularly in scholastic composition. It is additionally likely evident that the capacity to utilize compound-complex sentences raises a journalists validity: it exhibits that the individual in question can unite in a solitary sentence a scope of various snippets of data and request them in relationship to one another. It is not necessarily the case that the compound-complex sentence welcomes disarray: despite what might be expected, when dealt with cautiously, it has the contrary impact it explains the multifaceted nature and empowers perusers to see it clearly.(David Rosenwasser and Jill Stephen, Writing Analytically, sixth ed. Wadsworth, 2012)Compound-complex sentences get clumsy in a rush. So clear authors limit their utilization, by and large con fining them to close to 10 percent of their work.But differing the sentence structures in a piece makes it all the more fascinating, and journalists who care about musicality will wander from the less difficult structures to blend in compound sentences every so often. (Jack Hart, A Writers Coach: The Complete Guide to Writing Strategies That Work. Stay, 2006) Compound-complex sentences areâ used rarely in business messages in view of their length. (Jules Harcourt et al., Business Communication, third ed. South-Western Educational, 1996) Accentuating Compound-Complex Sentences In the event that a compound or a compound-complex sentence has at least one commas in the primary statement, you might need to utilize a semicolon before the planning combination between the two provisions. Its motivation is to show the peruser unmistakably the division between the two free provisions. (Lee Brandon and Kelly Brandon, Sentences, Paragraphs, and Beyond, seventh ed. Wadsworth, 2013)For at long last, opportunity is an individual and desolate battle;â and one countenances down feelings of dread of today so that those of tomorrow may be locked in. (Alice Walker, Choosing to Stay at Home Ten Years After the March on Washington, 1973. In Search of Our Mothers Gardens, 1983)

Is evil really the nature of mankind Essay

Is insidious actually the idea of humanity? Presentation  â â â â â â â â â â Man is accepted to have ethics. Profound quality can be characterized as the capacity to think of governed and hold fast to them precisely combined with the capacity to observe directly from wrong. This brings up the issue whether man fouls up deliberately. Is man brought into the world abhorrence in nature? Individuals will put everything on the line just to satisfy their own wants regardless of whether it conflicts with all ethical quality. This article looks to show the evil of man as embodied in the moral story Young Goodman Brown.  â â â â â â â â â â The metaphorical story was set in the Puritan setting of the mid seventeenth century. The essayist looked to uncover human evil through the principle character. Individuals hole up behind covers to conceal their tracks. In current society individuals take part in a wide range of exercises and utilize their positions, family heritage and childhood as conceal. Goodman is an emblematic portrayal of this. He sets out on an excursion to the witches’ meeting while he declares a childhood that denounces such acts.  â â â â â â â â â â The decision of phrasing, characters and casual articulations, for example, Faith and Young Goodman unequivocally epitomize the dumbfounding idea of man. During the setting of the novel, the Salem preliminaries wherein witches were executed were occurring. Man takes part in rehearses that are scripturally and ethically abhorrent. The clergyman, Deacon Gooking and Goody Cloyse are completely engaged with the clique. This uncovered man’s habit underhanded nature since even the individuals who are seen as the exemplary in the public eye participate in faulty practices.  â â â â â â â â â â The story expressly uncovered imprudences in the public arena. It is likewise a methods in which the author feels for the convictions and society in the Puritan religion. The congregation seniors in the network participate in black magic. The story is ostensibly truly outstanding since it scorns just as uncovered the shrewd idea of man. References Hawthorne, Nathaniel. Youthful Goodman Brown. Charlottesville, Va.: University of Virginia Library, 1996. Source report

Why should we read the book of job today Essay Example | Topics and Well Written Essays - 1500 words

For what reason should we read the book of employment today - Essay Example In excess of a perfect work of art of writing, be that as it may, the Book of Job it gives a knowledge on the idea of God, on the relationship of God and man, and an analysis to man’s comprehension of God’s laws. The vast majority would state that the Book of Job gives man a rule on the best way to endure (Copeland 2006; Goldberg 2010), however it is more than that. It serves to answer three of the most troublesome inquiries on affliction: What is languishing? For what reason do individuals endure undeservedly? What sort of exercises can be taken from misery? About THE BOOK OF JOB According to Mark Copeland (2006), the Book of Job has a place with the Books of Poetry, alongside Psalms, Proverbs, Ecclesiastes, and the Song of Solomon. Much the same as the others, it is written in wonderful style. Its writer is obscure and the date of composing has been fervently bantered among researchers. â€Å"All that can be said with sureness is that the creator is a steadfast Hebre w who was not limited by the famous statement of faith that accepted enduring was consistently an immediate aftereffect of sin† (Jamieson, Fausset, and Brown in Copeland 2006:4). It is frequently alluded to as the â€Å"prime case of Hebrew shrewdness literature† (Waters 1997:436) in light of the fact that it manages various issues never talked about in the past books of the Old Testament: the idea of theodicy1 and a comprehension of the equitable and noble God who permits underserved enduring on the planet. Toward the beginning of the Book, the peruser is acquainted with Job, a man of amazing character who was honored with a gigantic family and a favorable luck. This was then by a debate introduced through a discussion among God and Satan (Job 1:8-11): Has thou considered my hireling Job, that there is none similar to him in the earth, an ideal and upstanding man, one that feareth God, and escheweth malicious? At that point Satan addressed the Lord, and stated, Doth Jo b dread God for nothing? †¦[T]hou hast favored crafted by his hand, and his substance is expanded in the land. Be that as it may, set forth thine hand now, and contact all that he hath, and he will revile thee to thy face To decide the veracity of Satan’s guarantee, God permit Satan to test Job. Employment at that point lost all that he had †his youngsters, his assets, and was even incurred with an affliction. Yet at the same time he stayed reliable and said â€Å"Naked came I out of my mother’s belly, and bare will I return there: the Lord gave, and the Lord hath taken away† (Job 1:21). In the wake of relating Job’s trouble, the remainder of the Book relates discussion (addresses actually) among Job and his three companions, Eliphaz, Bildad and Zophar. These three companions have prompted him to apologize from his wrongdoings, all things considered, this could be the main explanation he is sufferng. When he has apologized, his companions guaran tee, the Lord’s endowments will be reestablished and he will be prosperous once more. Occupation was obviously, befuddled. He has consistently been devoted to the Lord, and he even requested absolution for his children’s blunders, what mystery sin would he say he was being rebuffed for? After three patterns of addresses wherein Job additionally communicated his disarray: â€Å"Wherefore the underhanded live, become old†¦Their seed built up in their sight with them†¦Their houses are sheltered from fear† (Job 21:7-9), another character, Elihu, is presented. He clarifies why he doesn't talk prior: â€Å"Now Elihu has held up till Job has spoken, in light of the fact that they were senior than he† (Job 32:4). Elihu’s sees about enduring was not normal for the other three companions. Like Job, he realized that he lived by God’

BAE And EADS Essay Example | Topics and Well Written Essays - 2000 words

BAE And EADS - Essay Example On the other side, the arrangement would prompt political among different complexities. This report will give an investigation of the issues encompassing the proposition for merger of the two organizations. Technique and inspiration investigation Invesco censured the proposed bargain refering to poor terms, state obstruction and absence of key hidden standard. The issues that BAE has raised incorporates the offer buyback program , conceivable deviation from its liberal profit payout just as the questions forced by welcoming Germany and French partners in the arrangement. The sharp cut in the barrier spending by the U.S. is a major blow for EADS and BAE, yet BAE is probably going to endure most in light of the fact that it is profoundly presented to the U.S. barrier advertise. Besides, BAE is encountering a genuine decrease in the interest for the gear it supplies for the US military, which are as of now planning to pull out from Afghanistan. Also, the firm is probably going to endure a major blow following the down-turn of the interest for the Eurofighter Typhoon warrior stream (Ranscombe, 2012). Figure 1: EADS DPS pattern since 2007. As appeared from figure 1 above, as of late EADS has delivered exceedingly high pace of profits, which could be viewed as a significant inspiration for BAE investors to enter the proposed merger (Le Figaro 2001). Securities exchange reaction examinations dependent on share development and collaboration products During the exchanging following the declaration on 12 September, the portions of BAE bounced by 10% to 336.1 pence ($5.41), as appeared in figure 3 beneath. Be that as it may, the portions of EADS plunged by over 10% after the declaration (appeared in figure 2). Afterward, on 13 September, the portions of BAE fell back to only 2% over the level before the bits of gossip rose that the two organizations were intending to combine (Norton-Taylor, 2012). Figure2: EADS share development quickly previously and soon after the decla ration Source: Thomson Reuters through FT Markets Data Figure 3: EADS share development right away previously and not long after the declaration Source: http://markets.ft.com When the reports hit news lines that there was a potential merger between the two organizations, at first, the speculators burst into a rapture that influenced the development of the costs of the portions of the two organizations. Nonetheless, after vulnerability came to fruition, BAE’s shares drafted following a solid post-declaration rally, while the offers at EADS were moving lower (Petroff, 2012). On twelfth September following the declaration, the portions of BAE were exchanging 1 percent lower at 338.90 pence, which was in line the decrease in the more extensive market. As observed from figure 2 and 3 over, the investors’ response was quick, particularly on Thursday when the portions of EADS fell by around 10 percent to â‚ ¬25.15, while those for BAE picked up essentially on Wednesday fol lowing the news that the arrangement is stewing, going up to 337.10 pence in London. Cooperative energy investigation The financial specialists should ask themselves a few inquiries so as to set up whether the merger is a smart thought, including: (1) why is such an enormous merger is the best methods for taking care of the issues the individual organizations are confronting and furthermore open doors for them? (2) Is BAE, which is a top US military contractual worker, the best organization to help EAP accomplish

Writing a Research Paper Introduction

Writing a Research Paper IntroductionIt is easy to lose track of the amount of time, effort and resources that you need to put into writing a research paper introduction. It is very important to your research paper that you start off on the right foot by laying out the topics and key points that you want to cover in your introduction. It can be very difficult to do this. Here are some tips that will help you make it a little easier to write your introduction.Start with a Subject - It is important to first decide what subject matter you will be covering in your introduction. Some people tend to come up with so many ideas that they are just going to end up writing about anything and everything. This can be very frustrating. Start with a topic that you know a lot about. Researching it will allow you to know what areas you need to research.Write a Bold Subject Line - When writing an introduction it is important to start with a bold subject line. You want your reader to read your subject line and decide if they want to continue reading it or not. Your subject line should be just as bold as your main body. It should stand out from the other papers in your file. You can find out the subject lines for each of your research papers on your school's website.Write an Intro and Intermission - Your introduction should come before the first paragraph of your introduction and then be followed by an intermission. This gives you a chance to go over any key points that you feel might need to be touched on. You should also be sure to catch your reader's attention with the overall flow of your paper. The introduction should also highlight your main ideas.Make Sure Your Subject Is Rewarding - When writing a research paper introduction it is important to make sure that your subject is something that your readers will be interested in.Don't write a sports paper if it's going to be an article on academics. Know what you are writing about before writing it. When writing a research paper introduction it is important to make sure that your reader's interest is piqued from the get go. This will help to keep them reading your paper.Come Up With a Memorable Subject - If you are going to be writing a research paper introduction then you have to think outside of the box. You want your subject to be one that your readers will remember and talk about. You want to be able to come up with a topic that can be used as a foundation for your paper.Create an Introduction That is Related to Your Research Paper - If you are writing a research paper introduction then you have to make sure that your paper can be referenced. This is so that you can give your paper credence. Use the topic as a basis for the paper so that it makes sense. It is always helpful to give a brief description of the research paper. But, you don't want to make it too long.Remember when writing a research paper introduction to be concise. Do not just let it overflow with all the details and information. The rese arch paper is meant to be condensed and just short enough to make sense.

Concepting Hult Shanghai discusses new branding methodology Hult Blog

Corporate  Relations at Hult Shanghai kicked off their Module B events series on January  7, 2015 with a full house for  the event CONCEPTING, Creating a Successful Brand.   Charismatic Dutch advertising and marketing expert, Wilbert Kragten, managing partner of BSUR  Shanghai, joined students on campus to discuss concepting, a new way of developing brands. Instead of using traditional product  proposition, market segmentation, and  target groups – concepting starts with discovering a  mentality for the brand.  Wilbert introduced the methodology and its application in China  today, using case studies to illustrate the  importance of concepting and its contribution to the success of strong  brands in China. Kragtens talk covered the guiding  principles of some domestic Chinese brands, from  pure manufacturing entities to global brand  identities. He also revealed that one of the Chinese brands that he and  his team have worked on will be launching its  products in Apple stores across the U.S. this month. Kickstart your career in the commercial center of Asia by studying at Hults Shanghai business school. To find out more, take a look at our blog Meet the Hult alum set to transform the service industry across South America. Download a brochure or get in touch today to find out how Hult can help you to learn about the business world, the future, and yourself. Hult Rotation offers you a chance to study in a truly global way. Our rotation program allows you to study and be immersed in some of the finest cities in the world. 📠¸: @jasminmanzano . Hult Rotation offers you a chance to study in a truly global way. Our rotation program allows you to study and be immersed in some of the finest cities in the world. 📠¸: @jasminmanzano . Each year, Hult seeks to enroll a talented and ambitious incoming class from all over the world. We look for diverse students with a wide range of experiences, perspectives, and interests—students who will thrive in our unique educational atmosphere. Are you ready for a truly global experience? 📠¸: @iambrunadiniz . Each year, Hult seeks to enroll a talented and ambitious incoming class from all over the world. We look for diverse students with a wide range of experiences, perspectives, and interests—students who will thrive in our unique educational atmosphere. Are you ready for a truly global experience? 📠¸: @iambrunadiniz . We’re excited to start 2020 on a ranking high! Hult is proud to have been placed #28 in Poets Quants 2020 rankings for Best Undergraduate Business Schools in the US. Taking a huge leap of 32 places from our 2019 position, we’re also very happy to have secured top positions in key categories like: life-changing experience, practicality of the degree, and global immersion. . With five global campuses, a student body of over 130 nationalities, and a learn-by-doing approach—Hult offers a student experience like no other. . We’re excited to start 2020 on a ranking high! Hult is proud to have been placed #28 in Poets Quants 2020 rankings for Best Undergraduate Business Schools in the US. Taking a huge leap of 32 places from our 2019 position, we’re also very happy to have secured top positions in key categories like: life-changing experience, practicality of the degree, and global immersion. . With five global campuses, a student body of over 130 nationalities, and a learn-by-doing approach—Hult offers a student experience like no other. . â€Å"I’m from an engineering background and needed a whole new skill set for the industry I wanted to switch to. I learned a lot about myself and how I deal with being out of my comfort zone. I learned both soft and hard skills, from how to work in very diverse teams to key accounting metrics and strategy. I was surprised by how weak I was at certain tasks in English or how strong I actually was in other areas. Hult gave me opportunities to try new things and meet people from places I never thought I would have friends. . My internship experiences gave me the chance to broaden my view of different cultures and different companies. I had the opportunity to work and live with people whose values differed from people in my home country. I thought that this would be difficult, but it gave me the chance to reflect on my own values and assess if they were a result of my home country environment or if they were intrinsically mine. . Diederick ter Kulve (@diederick.terkulve) Netherlands Masters in International Business . â€Å"I’m from an engineering background and needed a whole new skill set for the industry I wanted to switch to. I learned a lot about myself and how I deal with being out of my comfort zone. I learned both soft and hard skills, from how to work in very diverse teams to key accounting metrics and strategy. I was surprised by how weak I was at certain tasks in English or how strong I actually was in other areas. Hult gave me opportunities to try new things and meet people from places I never thought I would have friends. . My internship experiences gave me the chance to broaden my view of different cultures and different companies. I had the opportunity to work and live with people whose values differed from people in my home country. I thought that this would be difficult, but it gave me the chance to reflect on my own values and assess if they were a result of my home country environment or if they were intrinsically mine. . Diederick ter Kulve (@diederick.terkulve) Netherlands Masters in International Business . Say a big hello to our Bachelor of Business Administration program cover star, Elisa Orus Plana âÅ" ¨ . â€Å"I’m excited for the future—especially that I cant predict whats going to happen. Maybe Ill end up in Mexico working for a trading company or maybe in Africa, developing my own business. Everything is possible, and the options are constantly changing. I love the idea that Im never going to be stuck doing the same job until the end of my life if I dont want it to be like this. . Hult really supports me and my ambitions and truly believes that we deserve to be considered as professionals as well as students. Here, I get to express not just my opinions but all elements of myself. From my creative side with the Fashion Society to my finance and business sides in Trading Club and the Management Consulting Club. We get a different type of learning here. Not just essential knowledge and theory, but practical skills and mindset. The school is always evolving. We’re encouraged to innovate and to always look for new ways of doing traditional things. We learn how to be more confident and become aware of how we can impact our environment. The school aims to help you become a better version of yourself and to stand out from the crowd.â€Å" . Elisa Orus Plana French Bachelor of Business Administration Class of 2021 Say a big hello to our Bachelor of Business Administration program cover star, Elisa Orus Plana âÅ" ¨ . â€Å"I’m excited for the future—especially that I cant predict whats going to happen. Maybe Ill end up in Mexico working for a trading company or maybe in Africa, developing my own business. Everything is possible, and the options are constantly changing. I love the idea that Im never going to be stuck doing the same job until the end of my life if I dont want it to be like this. . Hult really supports me and my ambitions and truly believes that we deserve to be considered as professionals as well as students. Here, I get to express not just my opinions but all elements of myself. From my creative side with the Fashion Society to my finance and business sides in Trading Club and the Management Consulting Club. We get a different type of learning here. Not just essential knowledge and theory, but practical skills and mindset. The school is always evolving. We’re encouraged to innovate and to always look for new ways of doing traditional things. We learn how to be more confident and become aware of how we can impact our environment. The school aims to help you become a better version of yourself and to stand out from the crowd.â€Å" . Elisa Orus Plana French Bachelor of Business Administration Class of 2021"> During the final days of 2019, you probably reflected on what you’ve accomplished this year—and even this decade—and what you’d like to achieve in 2020. Let us know in the comments below. During the final days of 2019, you probably reflected on what you’ve accomplished this year—and even this decade—and what you’d like to achieve in 2020. Let us know in the comments below. â€Å"The first time we did group work on the program, I went head-to-head with a colleague. It taught me a lot about how I see people, how people see me, and how conflict can be resolved in a kind and productive way. The best feedback you get, when delivered constructively, is the most critical because it really feeds into how you lead. I’ve completely reversed my leadership style—the result is so much richer and more powerful when you lead from behind and lead with strength. . Studying in tandem with working, whilst challenging, gave me the perfect platform to directly apply learning concepts into my business environment, the competitive landscape, and the real-estate industry as a whole. When I started the program, I was very happy in my corporate role. But my courage and aspirations grew to the point that I took on a whole new direction. Having my career coach, Joanna, as a sounding board allowed me to really be strategic and get to know myself. She coached me thro ugh all the interviews, the research, and the questions. It went in parallel with what I was doing academically and after six months everything just clicked. . I went into the EMBA knowing I had nothing to lose and I’ve come out with everything. Great strength, global friends, amazing learning, mentors from professors, a job I love, and the knowledge that I can set my mind to achieve anything and with the right support and resources I’ll get there.† . Kashani Wijetunga British, New Zealand Sri Lankan Associate Director Senior Strategy Consultant CBRE EMBA Class of 2019 . â€Å"The first time we did group work on the program, I went head-to-head with a colleague. It taught me a lot about how I see people, how people see me, and how conflict can be resolved in a kind and productive way. The best feedback you get, when delivered constructively, is the most critical because it really feeds into how you lead. I’ve completely reversed my leadership style—the result is so much richer and more powerful when you lead from behind and lead with strength. . Studying in tandem with working, whilst challenging, gave me the perfect platform to directly apply learning concepts into my business environment, the competitive landscape, and the real-estate industry as a whole. When I started the program, I was very happy in my corporate role. But my courage and aspirations grew to the point that I took on a whole new direction. Having my career coach, Joanna, as a sounding board allowed me to really be strategic and get to know myself. She coached me thro ugh all the interviews, the research, and the questions. It went in parallel with what I was doing academically and after six months everything just clicked. . I went into the EMBA knowing I had nothing to lose and I’ve come out with everything. Great strength, global friends, amazing learning, mentors from professors, a job I love, and the knowledge that I can set my mind to achieve anything and with the right support and resources I’ll get there.† . Kashani Wijetunga British, New Zealand Sri Lankan Associate Director Senior Strategy Consultant CBRE EMBA Class of 2019 . â€Å"It was now or never. I knew that I’d have likely stayed in my neighborhood for years to come if I didn’t take this opportunity. I’d not lived or studied outside of the U.S. before. So I left my job as a global strategist at an advertising agency and moved halfway around the world. I’ve come back a more culturally aware, well-versed person. I’ve realized that everything is a learning experience and an opportunity for growth. Ill definitely carry this mindset with me into the future. Technology and social media allow us to be different people in several places at once. Im excited to see how I can establish myself in whatever city Ill be lucky enough to call home and still maintain deep connections with people all over the world. I’m inspired by my classmates every day. Hearing some of their life stories and how getting this degree fits into their greater mission has been very humbling. My biggest challenge has been finding the ‘right’ path for me. There have been rooms Ive felt like I shouldnt be in, but now Im proud to feel as though I truly belong, wherever I am.† . Dwayne Logan, Jnr. American MBA Class of 2019 . â€Å"It was now or never. I knew that I’d have likely stayed in my neighborhood for years to come if I didn’t take this opportunity. I’d not lived or studied outside of the U.S. before. So I left my job as a global strategist at an advertising agency and moved halfway around the world. I’ve come back a more culturally aware, well-versed person. I’ve realized that everything is a learning experience and an opportunity for growth. Ill definitely carry this mindset with me into the future. Technology and social media allow us to be different people in several places at once. Im excited to see how I can establish myself in whatever city Ill be lucky enough to call home and still maintain deep connections with people all over the world. I’m inspired by my classmates every day. Hearing some of their life stories and how getting this degree fits into their greater mission has been very humbling. My biggest challenge has been finding the ‘right’ path for me. There have been rooms Ive felt like I shouldnt be in, but now Im proud to feel as though I truly belong, wherever I am.† . Dwayne Logan, Jnr. American MBA Class of 2019 . Happy New Year, Hultians! . Happy New Year, Hultians! .

Human Resource Accounting - 8122 Words

Journal of International Business and Cultural Studies Human resource accounting and international developments: implications for measurement of human capital Maria L. Bullen Clayton State University Kel-Ann Eyler Wesleyan College Abstract Human Resource Accounting (HRA) involves accounting for expenditures related to human resources as assets as opposed to traditional accounting which treats these costs as expenses that reduce profit. Interest and contributions to growth in HRA have been evident in a number of countries. The strong growth of international financial reporting standards (IFRS) is an indication that the environment for international financial accounting is one that potentially encourages the consideration of alternative†¦show more content†¦Brummet, Flamholtz Pyle (1969) focused on HRA as a tool for increasing managerial effectiveness in the acquisition, development, allocation, maintenance, and utilization of its human resources. The authors’ work represented one of the first attempts to develop a system of accounting for a firm’s investments and studied the application of HRA in R.G. Barry Company, a public entrepreneurial firm. The early work in HRA provided inspiration for the next phase of early HRA development, basic academic research developing measurement models. Interest in HRA was evident in the many studies conducted since its inception, as noted in Sackmann, Flamholtz Human Resource Accounting, Page 2 Journal of International Business and Cultural Studies Bullen (1989), Flamholtz, Bullen Hua (2002), and Flamholtz,Kannan-Narasimhan Bullen (2004. Human Resource Accounting and International Financial Reporting Standards In recent years United States GAAP has been moving toward adoption of more complex measurement methods in financial reporting compared with the traditional historical cost approach to asset measurement, including a focus on the measurement of the time value of money and present value calculations. Meeting, Luecke Garceau (2001, p. 57) indicate that in many cases the expected cash flow approach is a better measurement tool than traditional methods, and that CPAs should use it to report asset and liability values in the absence of specific contractualShow MoreRelatedHuman Resource Accounting -Conceptual Framework3297 Words   |  14 Pagesâ€Å"Human Resource Accounting – an intangible asset : Comparative Correlation analysis of disclosures in Annual Repor ts† 1. Introduction: In present scenario, despite the global change, Human Resource Accounting is major issue for research analysis in management. Human resource has always been taken as a ‘soft light issue’ whose contribution generally can not be measured in monetary terms. There is no role of recording investments, benefits rendered by employees, valuation accounting of humanRead MoreHuman Resource Accounting Essay2443 Words   |  10 PagesHuman Resource Accounting Essay The success and failure of an entity will depend on how effectively it utilizes its available resources. Managers must attempt to optimize the acquisition, allocation and development of the assets of the firm. Managers always equate assets to the physical and financial assets of the firm and often ignore the most important and the key element to the success of the organization – its employees. 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