Framework for end-of-life decisions - Free Essay Example

Sample details Pages: 6 Words: 1667 Downloads: 9 Date added: 2017/06/26 Category Law Essay Type Analytical essay Level High school Tags: Act Essay Did you like this example? Consider how well the European convention of Human Rights provides an adequate framework for the making of end-of-life decisions. ANSWER Introduction The European Convention on Human Rights[1] has been accorded force and effect in the United Kingdom legal system by means of the Human Rights Act 1998[2]. The Act permits claims for a breach of a Convention right to be raised in UK courts, without necessitating a direct application to the European Court of Human Rights itself. The 1998 Act has exercised far reaching and profound consequences throughout the UK legal order as new rights across a multiplicity of different contexts have been conceded and enforced by the courts.. Don’t waste time! Our writers will create an original "Framework for end-of-life decisions" essay for you Create order This paper examines the matrix of law established by the ECHR concerning the making of end-of-life decisions and draws conclusions as to its adequacy. End of Life Decisions at Law The Hippocratic oath[3] taken by every Doctor provides as follows: à ¢Ã¢â€š ¬Ã‹Å"I will prescribe regimen for the good of my patients according to my ability and my judgement and never do harm to anyone. To please no one will I prescribe a deadly drug nor give advice which may cause his death.à ¢Ã¢â€š ¬Ã¢â€ž ¢[4] This is the inviolable principle under which all doctors operate in theory. In addition the ECHR enshrines, in Article 2, the most fundamental human right of all: à ¢Ã¢â€š ¬Ã‹Å"Everyones right to life shall be protected by law. No one shall be deprived of his life intentionally save in the execution of a sentence of a court following his conviction of a crime for which this penalty is provided by law.à ¢Ã¢â€š ¬Ã¢â€ž ¢ It is submitted that the highly sensitive and emotive issue s of the right to life and end-of-life decisions[5] individually constitute highly fertile areas of law and in combination it can come as no surprise that there have been many cases on the issue. It is pertinent to discuss some of the most prominent cases in analysing the adequacy of the position of the ECHR on end-of-life decisions[6]. In the case Pretty v United Kingdom (2002)[7] the applicant was suffering from a degenerative, incurable illness and was paralysed.. She alleged that the Director of Public Prosecutionsà ¢Ã¢â€š ¬Ã¢â€ž ¢ refusal to grant an immunity from prosecution to her husband in the event that he provided her with assistance to commit suicide and the prohibition in UK law on assisting suicide contravened her rights under Articles 2, 3, 8, 9 and 14 of the ECHR. The applicantà ¢Ã¢â€š ¬Ã¢â€ž ¢s disease was in an advanced and worsening state of almost complete paralysis.. It was asserted that her life expectancy was poor but that her intellect and capacity to make decisions had been left entirely unimpaired. It was claimed the applicant was terrified of the notion of the long, painful and undignified terminal stages of the disease and that she had a very strong desire to be able to choose and control exactly how and when she died so as to be spared the suffering and indignity of a slow death. However, given that she was paralysed her disease prevented her from committing suicide by her own actions, which is otherwise legal under UK law. The applicant therefore requested that the UK government undertook not to take out a prosecution against her husband if he assisted her in committing suicide, which would constitute a crime under UK law. The application was refused, and that refusal was upheld by the House of Lords. The Court found that the Applicants case should be considered under the terms of Article 8 of the ECHR. Article 8 provides that: à ¢Ã¢â€š ¬Ã‹Å"(1) Everyone has the right to respect for his private and family life, h is home and his correspondence. (2) There shall be no interference by a public authority with the exercise of this right except such as is in accordance with the law and is necessary in a democratic society in the interests of national security, public safety or the economic well-being of the country, for the prevention of disorder or crime, for the protection of health or morals, or for the protection of the rights and freedoms of others.à ¢Ã¢â€š ¬Ã¢â€ž ¢ Coupling Article 8 with Article 14, which contains the basic non-discrimination principle, the applicant claimed that she was being denied the freedom to exercise a right enjoyed by other individuals who could end their lives unilaterally and without the need for assistance in that regard because they are not prevented by any disability from so doing. She argued that the complete UK ban on assisted suicide was responsible for causing this discrimination and that the discrimination could not be justified given that the appli cant was a member of the class of vulnerable people subject to the protection the law. The European Court reiterated that the concept of discrimination, in terms of the ECHR, constitutes the: à ¢Ã¢â€š ¬Ã‹Å"disparate treatment of people in very similar conditions or similar treatment of people in vastly different conditions. The member states, however, enjoy a margin of appreciation in drawing the line.à ¢Ã¢â€š ¬Ã¢â€ž ¢[8] In Pretty, the Court found that it was reasonable for the state to refrain from establishing different laws for those unable and those able to commit suicide unilaterally.. It was noted that the distinction between the two classes may sometimes be blurred and that to seek to build an exemption into the law for those considered to be incapable of committing suicide would seriously jeopardise the protection of life and significantly increase the risk of abuse of the principle. The Court did not find violations under any Article of the Convention. As sta ted, Article 2(1) stresses that a persons right to life shall be protected by law. It is submitted that it has been held in cases such as Osman v UK (1999)[9] that means that the state must not only refrain from intentionally taking life but also that it must endeavour to take action to safeguard the lives of those within its jurisdiction. Moreover, as the case McCann v United Kingdom (1995)[10] indicates, it should be noted that the state is required to offer appropriate instructions, training and briefings to those of its agents who are charged with responsibility for a situation where death could occur as a consequence of the actions. It could be argued that this right is analogous to a requirement to take proactive and positive steps to prevent suicides of those individuals held in state custody. Keenan v UK (2001)[11] prompted the European Court of Human Rights to conclude that Article 2 should be read as extending to an active duty to prevent self-inflicted deaths in cus tody where the authorities had received constructive notice of a à ¢Ã¢â€š ¬Ã‹Å"real and immediate risk to lifeà ¢Ã¢â€š ¬Ã¢â€ž ¢. Interestingly, the provision of poor medical treatment or care was found in McFeeley v UK (1981)[12], and in R (Wright and Bennett) SSHD (2002)[13], to amount potentially to a breach of Article 2. This jurisprudence was confirmed in Edwards v UK (2002)[14]. In McCann v United Kingdom (1995)[15] it was held that the obligation on the state to take positive steps to intervene to protect life also dictated that some form of state sponsored investigation should be undertaken in circumstances where death has occurred in manner applicable to Article 2 or 3 of the Convention. It is contended that the absence of such an investigation is likely to prove offensive to Article 2 per se. The European Court conceded in McCann that the use of lethal force by state servants including the police service may be justifiable under Art.2(2) à ¢Ã¢â€š ¬Ã…“where the appli cation of force is based on an honestly held belief that the use of such force was absolutely necessaryà ¢Ã¢â€š ¬Ã‚ . It is submitted that the Court in McCann could not have held otherwise in the circumstances, given that such would likely put a wholly unrealistic burden on law enforcement officers, perhaps, it is suggested, to the detriment of others in society that the law is charged to protect. Concluding Commentary In sum, it cannot be said that there is a perfect fit between the ECHR and the concerns and demands of society and individuals relating to end-of-life decisions. This is unsurprising, given that when the Convention was drafted in the late 1940s such issues were merely a distant blip on the radar of the evolving legal systems of the UK. Advances in medical science often present moral and legal dilemmas and there is no doubt that the ability of physicians to keep people alive far longer than might otherwise have been the case in past decades has created challeng es of its own. In simple words, the European Conventionà ¢Ã¢â€š ¬Ã¢â€ž ¢s matrix of principle was not drafted with this problem in mind. This is a moral, legal and jurisprudential minefield touching on religion and the deepest sensibilities and it is submitted that one must proceed with extreme caution. The cases discussed testify that the ECHR is, step by step, slowly establishing a coherent methodological and jurisprudential base for the effective and comprehensive resolution of end-of-life decision cases. However, progress is likely to be slow and, such is the nature of the subject, it is likely that the matter will never be fully balanced and resolved in all contexts. THE END WORD COUNT : 1493 BIBLIOGRAPHY Beauchamp T.L and Childress J.F, Principles of Biomedical Ethics, (2001) Oxford University Press. European Convention on Human Rights: https://www.hri.org/docs/ECHR50.html Human Rights Act 1998: https://www.legislation.gov.uk/ukpga/1998 Parker M., Dicken son D., The Cambridge Medical Ethics Workbook, (2001) Cambridge University Press, Chapter 1 à ¢Ã¢â€š ¬Ã…“Decisions at the end of life.à ¢Ã¢â€š ¬Ã‚  Cases drawn from original law reports as footnoted. 1 [1] For full text see: https://www.hri.org/docs/ECHR50.html. [2] For full text see: https://www.opsi.gov..uk/ACTS/acts1998/19980042.htm. [3] https://www.intute.ac.uk/healthandlifesciences/cgi-bin/browse.pl?id=97704gateway=medhist. [4] See for insightful comment: Leather T. and Dr Pal R., Death Wish, https://www.nhsexposed.com/patients/euthanasia/death_wish.shtml. [5] See for a useful overview: Beauchamp T.L and Childress J.F, Principles of Biomedical Ethics, (2001) Oxford University Press. [6] For an eclectic study see: Parker M., Dickenson D., The Cambridge Medical Ethics Workbook, (2001) Cambridge University Press, chapter 1 à ¢Ã¢â€š ¬Ã…“Decisions at the end of life.à ¢Ã¢â€š ¬Ã‚  [7] ECHR Application no.2346/02, Judgment 29/04/02. [8] Ibid. [9] (2002) 29 EHRR 245. [10] (1995) 21 EHRR 97. [11] (2001) 33 EHRR 38. [12] (1981) 3 EHRR 161. [13] (2002) HRLR 1. [14] (2002) 35 EHRR 19. [15] As cited above.

Attentional Control Theory Free Essay Example, 1000 words

Mood alterations and though processes often have a major impact on the autonomic bodily processes such as perspiration, heart and pulse rates, skin conductance and skin resistance. Findings show an important relation between cognitive performance, heart and pulse rate variability and neural function (Thayer et al, 2009, p141). Physiological changes also have their implications on academic test performances as well. Each of the phenomena i. e. anxiety, physiological change and performance are interdependent and closely associated. The most widely studied change is that of heart rate and consequent pulse rate alteration owing to sense of anxiety. During a research study performance and pulse rate changes of non-test anxious and test-anxious subjects were analyzed and it was found that low-test anxious students performed much better in academic than high test anxious students. In the same study it was found that during self-evaluation of performance student with high-test anxious had m uch lesser confidence and anticipated much worse results than their actual performance (Kenneth et al, 1978, p443). Some researchers sued the Catastrophe model to relate anxiety, physiological changes and performance. The Catastrophe model was primarily used to explain the cognitive anxiety and subsequent effect on performance in sports. We will write a custom essay sample on Attentional Control Theory or any topic specifically for you Only $17.96 $11.86/pageorder now Vitasari et al applied the model and measured physiological arousal and recorded the anxiety level using STAI (state trait anxiety inventory) and SAS (study anxiety scale). They related these to the academic performance of the subjects and concluded that â€Å"high level of physiological arousal and cognitive anxiety is a significant factor that creates low academic performance† (Vitasari et al, 2011, p615). Morris and Liebert analyzed the academic performances of high school and college students and vindicated their hypothesis that cognitive test anxiety was highly and negatively associated to test performance and pulse rate also affected performance even though much less significantly than worry (Morris & Liebert, 1970, p332). Test anxiety is a common phenomenon and there is little doubt that it plays a significant role in altering our body responses such as pulse rate. Research has also successfully established an intimate association betw een anxiety, pulse rate and performance in academic field. Most importantly it has become clearer that academic performance is more significantly affected by the feelings of cognitive anxiety prior to a test than the modification of pulse rate even though the latter does affect performance to a minute extent as well.

Should Be Single Sex Education Free Essays

Children’s happiness is one of the the most important things when selecting a school. Equally important is finding a school that is inspiring. Parents also need to consider other factors such as letting them be themselves, academic skills and avoid sexual distractions of adolescence. We will write a custom essay sample on Should Be Single Sex Education or any similar topic only for you Order Now Anyway, children have different needs and styles of learning. Thereby this essay will argue that schools should be single sex education. Obviously single sex education can understand how their students learn and they adapt their teaching styles to those specific needs.Some people believe that coeducation seems to be more realistic refers to provides greater opportunities for socialization. Besides the fact that children have different needs and the respect of personal differences. Directed intuitively and affectively oriented style of learning that fits most women never compatible. How to structure and practices that attract men single sex education helps teachers adjust instruction to male model and facilitate the study rounded up, unnecessary for boys to choose the course of the area they will produced.Keise (1992, p. 9) argues that single sex education has benefits for girls offers more opportunities to exercise leadership because girls have to hold positions of leadership in schools such as drama, sports, annual report or discussion of the team. It make it easier for girls to be leaders also boys tent to dominate and overshadow equally talented girls. Obviously it gives them expended education opportunities by allowing them to pressure non-traditional disciplines for girls suck as mathematics or sciences.Furthermore about emotion, single sex education puts less pressure on girls because girls are more prone than boys to suffer from low self esteem. This is clarified by The York Times Company (2010) who identifies the benefits of single sex education is mainly what you make them if your child learn to achieve his goals and is not afraid to compete if she knows that she can be whatever she wants to be, and you can attribute some of those feelings and achievement to the leanings environment she was in high school. Unfortunately the numbers schools with single sex education are small that it easy to determine simply.Moreover, boys and girls learn in difference ways. Boys use the brain for a given activity. In addition, physical differences lead to differences in the way boys and girls learn. Emotional activity is also processed in a different part of the brain. It has been suggested that girls respond more innately to literature. If the teacher understands how to teach girls, they will quickly feel comfortable exploring non-tradition subjects as mathematics, sciences, computers also technology and boys participate learn Lartin in single sex education. Moreover, Rowland (1974, p. 10) argues that men teacher teach mathematics and science better than woman as well as woman teach arts subjects better than man furthermore the mixed staff produce harmonious in the school. Furthermore, Mullins (2005) maintains that children in single sex education participate more in class, develop higher self esteem, score higher in aptitude tests, are chossing sciences and other male domains at teriary level, and are in more successful on careers. This research suggests that boys and girls have differences and there the best way to teach them is with different methods or environment.Children in single sex education provide parents with an opportunity can make more effectively the social development of their children. It makes mor e effectively the social development of their children. It makes an easier to study about sex education. Parents need their children are initiative to provide social development. Of course they should set opportunities for boys to mix a girls in family setting during childhood. If girls do not study in single sex education, it is quite hard for girls to have leadership skills. In addition, Gill (2004, p. 9) argues that â€Å"single sex schools are free from some some forms of sexual harassment and are not subject to the territorial defence behaviours of boy† that single sex education girls are free from sexual harassment that affects more than coeducation all girls can create a negative atmosphere against the influence of the media and often troubling depictions of women and girls. Moreover classroom is a place where girls of education and sense of self come before the environment that teachers feel the power an girls who understand the nature of intelligence alue and 100 percent for women and girls a strong 100 percent. On how efficiently a single sex education can also apply text information. girls and sex through peer pressure and young teachers not accord the lower value set for girls as opposed to school for boys other indicators lower than set of women key diagnostic tools (Mullins 2005). In contrast, coeducation in primary schools exposes all students to a range of male and female oriented learning experience. Important men and women are defined through social interaction play a valuable learning and sharing.Children learn through observation and interaction with other children and several behavioral characteristics that they bring. As parents, we quickly notice the negative behavior we want them, not the language as well, and tantrums. But the very behavior that they learn in classrooms is useful for children learning (Lingard 2009, p. 3). Similarly, Joined the School of Education for better social development between girls and boys. Students are confident in their school through communication with people.In addition, students are better balanced with the device make friends with counterparts in single sex education. The study shows that the natural development of friendships in the school coeducation and they have known better. This occurs because many social activities and clubs in the school girls and boys participated in a comfortable environment. There are also many complaints in school coeducation, which will benefit children. Children are free to choose subjects. Such as girls and boys will choose a topic that rarely exists in single sex Education. Children can develop greater capacity in any matter.Children can increase the knowledge of these subjects and to develop important skills. While Children will be able to increase capacity and confidence in expanding the range of future careers in these (The York Times Company 2010). In conclusion, school should be single sex education. The important thing is that single sex education is free from some froms of sexual harassment. Children should be allowed to be themselves, they can just be boys and not worry about girls and also girls can drop their inhibitions and begin to take risks. Moreover, children can develop better academic skills.If the teacher understands how to teach the children they will quickly feel comfortable exploring non-tradition subjects. In addition, single sex education could protect children from pregnancy. They can study about sex education in much more detail. Finally, if girls are not in single sex education it is more difficult for girls to have leadership skills so boys are not shown stronger performances such as music and art. Although, if children are not studying in single sex education it maximize contact with the opposite sex and others, to some extent, protect children from indulging in bad habits like. Bibliography Gill, J 2004, Beyond the great divide : single sex or coeducation? , University of New South Wales,Sydney. Keise, C 1992, Sugar and spice? : Bullying in single sex schools, Trentham Books Limited, Oakhill. Lingard, B,Martino, W Mills,M 2009, Boys and schooling : beyond structural reform, Palgrave Macilian, London. Mullins, A 2005, The advantages of single sex education, view 17 April 2010, Rowland,R 1974, Mixed or Single sex school, Rotledge Kegan Paul, London. The New York Times Company 2010, single sex education advantage-the advantages of sex education, view 17 April2010, How to cite Should Be Single Sex Education, Papers

Adoption International Accounting Standards â€Myassignmenthelp.Com

Question: Discuss About The Adoption International Accounting Standards? Answer: Introduction Different nations have their different ways and methods of running their local affairs. However, the world has become more unified than it was several decades ago. Unlike how it was many years ago when a nation had the power to only rely on its local requirements, today, there are global standards in almost every field. Accounting is one of the fields why global requirements must be followed. Though there are challenges for the local bodies to submit and adhere to the global requirements, the requirements ensure that the world is moving towards the same direction. Therefore, for all nations with the interest of being part and parcel of the global success, there is no other choice but to submit to the rules and to ensure that every requirement is implemented at a local level. IAS 38 is in place to ensure that there are specific requirements which must be met when it comes to identifying an intangible asset. The adoption of IAS 38 has different effects on the nations which choose to do so. Impact of the adoption of IAS 38 around the world The world has become more diverse in the modern world than it has ever been before. However, it does not mean that every nation has changed to accommodate the diverse global citizens. Each nation; even the most civilized and democratic have their local mechanisms which help them in ensuring that the local affairs are looked after (Paananen Lin 2012, p. 48). Therefore, it is apparent that any global requirement comes with its effect if it is to be implemented at the local level. However, there is a need to know those nations are different when it comes to the matters of accounting. There are nations whose local requirements are close to IAS 38 requirements (Cheung et al. 2014, p. 251). Nations with almost similar requirements do not have so many adjustments to make to meet the requirements of IAS. At the same time, there are nations which have local structures which have different requirements and such nations are faced with a difficulty in implementing IAS 38 (Gallery et al. 2012, p . 260). The impacts of IAS 38 depends on the local mechanism of a nation and the accounting industry. Adoption of the IAS 38 has two impacts on accounting firms. The first impact is associated with the management of the firms and the second impact is associated with the financial statements of the firms. There is also need to know that the impact has both negative and positive results on the firms affected. The impact of IAS 38 adoption on management The management of any given firm plays a crucial role in making sure that the operations of the specific organization are efficient and effective. When it comes to the impact of IAS 38 adoption on the management, there are both positive and negative impacts. At the same time, the impacts are divided into two different categories; pre-adoption and post-adoption (Cordazzo 2012, p. 123). In pre-adoption, the impacts are associated with the process of making sure that the organization adheres to the IAS requirements. However, when it comes to the post-adoption stage, the company has already adopted the requirements, and the impacts are evident (Nobes 2016, p. 241). The positive results or impacts are associated with the post-adoption process while the negative impacts are associated with the pre-adoption stage. IAS 38 demands for a firm to implement the requirements fully. Full implementation of the requirements means that the firm has to either change its management or has to bring in professionals with the IAS 38 knowledge (Callao et al. 2017, p. 150). Implementing new requirements might affect the processes of the firm or disrupt its growth. In accounting, just one requirement is likely to come along with many consequences. Implementing requirements which were not in place before means that the management might get confused in the process and that can negatively affect the firm. Post-adoption of IAS 38 comes with numerous benefits. At this point, the firms have already adopted the new global accounting requirements thus making them part and parcel of the global accounting community (Chalmers et al. 2016, p. 245). The impact of IAS at the post-adoption stage is from different perspectives. The first perspective is associated with the way the consumers in the industry view the firm and the second perspective is the way the operations of the firm start taking shape and fitting in the global world perfectly. One of the reasons why there are global requirements in different industries is for the stakeholders to have the key to access the global market. For example, when an accounting firm in Australia meets the IAS 38 requirements, it has the capability to serve clients in Canada or the United States without difficulties (Stolowy 2012, p. 149). Therefore, if a firm can adopt the IAS 38 requirements, then, the impact is likely to be positive since it makes it easy for the firm to operate in any global market. Organizations cannot survive without the clients (Covrig et al. 2017, p. 50). Therefore, when an organization creates a good image or impression before the customers, it is likely to increase its profits due to the increased number of the customers. For example, there are companies like Coca-Cola and Wal-Mart which have branches in different regions in the world. A company like Wal-Mart would likely look for an accounting organization which has met the global standards to work with, and that puts the accounting firms which have adopted the IAS 38 in an advantageous position. Therefore, the post-adoption stage proves to have a positive impact on local firms. The impact of IAS 38 on financial statements Financial statements of any given firm are dictated by efficiency and productivity of an organization. When an organization is efficient in its operations, it is likely to decrease wastage, increase its customers and enhance accuracy thus having a positive impact on its finances (Lantto Sahlstrm, 2012, p. 350). When it comes to the adoption of IAS, there is a need to be enlightened that the process does not only entail adopting requirements. IAS comes in with a lot of credible and reliable accounting information which helps the accounting firms to be more enlightened on how the global accounting takes place (Daske et al. 2013, p. 500). The information is not only at the disposal of the company and its staff, but it is also available for the clients who might have the interest to work with the accounting firm. Accuracy in organizations which have adopted IAS has been one of the benefits which many organizations have attested to gain (Oliveira 2013, p. 252). At the same time, there is a need to understand that economic effects are likely to a firm which has complied with the IAS. Putting into consideration that this is a firm that agrees to the terms of the global accounting requirements, the global economic effects are as well likely to affect its financial statements. Therefore, it is apparent that the adoption of the IAS 38 has both negative and positive effects. Conclusion IAS 38 requirements provide a good opportunity for the organizations willing to be team players in the global accounting arena. However, it is apparent that the adoption of the requirements does not come without impacts on the firms trying to adopt and implement the requirements. Just like in other strategies, the adoption and implementation of the IAS 38 have both positive and negative impacts. In the business world, change is inevitable, and this is because the global world is changing fast and for an organization to target the global consumers it has to keep up and adopt global standards. In the process of implementing IAS requirements, there are different changes which a firm must make, and this is because the firm was earlier guided by the local accounting requirements. In the process of fitting in the IAS into the local operations, restructuring the management might take place, and that might be a cause of disruptions in the firm processes. Therefore, the adoption at this speci fic stage has a negative effect on the firms. However, there is a need to know that the adoption of IAS comes in to assure that firm that it has the capability to operate at a global level rather than a local level. Therefore, upon the adoption and implementation of the IAS 38, a firm has the opportunity to dine with other global organizations on the accounting industry table. There is also need to note that the impact of the IAS 38 can be dictated by the firm's requirements. Some firms have requirements which only need a few modifications to fit into the IAS, and that means that the impact is not as dire as in firms which have requirements which are contrary to the requirements of the IAS 38. References Callao, S, Jarne, J. and Lanez, J 2017, Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting, Journal of International Accounting, Auditing and Taxation, 16(2), pp.148-178. Chalmers, K, Clinch, G and Godfrey, J 2016, Adoption of international financial reporting standards: impact on the value relevance of intangible assets, Australian Accounting Review, 18(3), pp.237-247. Cheung, E, Evans, E and Wright, S 2014, The adoption of IFRS in Australia: The case of AASB 138 (IAS 38) Intangible Assets, Australian Accounting Review, 18(3), pp.248-256. Cordazzo, M 2012, The impact of IAS/IFRS on accounting practices: evidence from Italian listed companies, Sminaire DEMA/ERM. Covrig, V, Defond, M and Hung, M 2017, Home bias, foreign mutual fund holdings, and the voluntary adoption of international accounting standards, Journal of Accounting Research, 45(1), pp.41-70. Daske, H, Hail, L, Leuz, C and Verdi, R 2013, Adopting a label: Heterogeneity in the economic consequences around IAS/IFRS adoptions, Journal of Accounting Research, 51(3), pp.495-547. Gallery, G, Cooper, E and Sweeting, J 2012, Corporate disclosure quality: lessons from Australian companies on the impact of adopting International Financial Reporting Standards, Australian Accounting Review, 18(3), pp.257-273. Lantto, A, and Sahlstrm, P 2012, Impact of International Financial Reporting Standard adoption on key financial ratios, Accounting Finance, 49(2), pp.341-361. Nobes, C 2016, The survival of international differences under IFRS: towards a research agenda, Accounting and business research, 36(3), pp.233-245. Oliveira, L, Rodrigues, L and Craig, R 2013, Intangible assets and value relevance: Evidence from the Portuguese stock exchange, The British Accounting Review, 42(4), pp.241-252. Paananen, M and Lin, H 2012, The development of accounting quality of IAS and IFRS over time: The case of Germany, Journal of International accounting research, 8(1), pp.31-55. Stolowy, H, Haller, A and Klockhaus, V 2012, Accounting for brands in France and Germany compared with IAS 38 (intangible assets): An illustration of the difficulty of international harmonization, The International Journal of Accounting, 36(2), pp.147-167.