Friday, September 4, 2020
Life expectancy improvement of a lower class Indian - Essay Example I pledged him that I won't utilize his name or character in my report. He was glad to converse with me for a scholarly investigation. The man, I met is a multi year old Indian. His place is in Kerala, the Southern tip of India. He is hitched with one kid. He is a science graduate and working in a private firm in one f the urban communities in Kerala. He talked tenderly and temperately. His sound was smooth however manly. His dressing design is very great. The most noticeable fascination was the focal point of his perceptions and remarks. He addressed me about his life expectancy improvement persistently. He was a few times forceful and a few times disillusioned. The man was conceived in a rancher family in close by rustic zone. His dad was worker. He did his training in a grade school in his local town and afterward moved to the close by town for advanced education. So he accepted that he has blend of rustic and urban culture. During our cooperation he conversed with me about history, governmental issues, social developments, monetary circumstance and arranging of his town, state and the nation. He was very certain that these things had an immediate bearing on his trim. So he educated me concerning the political finishing of his local spot. Kerala was a profoundly rank based zone in India. There were upper stations and lower ranks. Unapproachability was transcendent in that society for a considerable length of time. Other than during the British provincial time frame, this zone was under guideline of Great Britain. The Travancore Kingdom was the nearby leaders of his zone. There are likewise other regal gatherings. During King's period, individuals here had incredible fixation on Royal family. At the point when British came, neighborhood King gave up his capacity to them. He was had a place with a lower standing called Ezhavas. They were considered as touchables by the high society and prevented from claiming instructive, political and social rights. His dad and mom were farming laborers. At the point when India got freedom, Travancore sovereign chose to keep up his Kingdom as an independent nation. Yet, it was that time; the Communist development got a significant help around there. Socialist gathering had parcel of im pact among the horticultural specialists and lower class individuals. His dad and mom were likewise become piece of the development. There was a solid resistance to Travancore ruler and hundred of individuals shot dead by the King's police. Be that as it may, by then Indian Government coercively blended Travancore into Indian Union. After certain years Kerala was made as a territory of India. At that point socialist development had become a solid power in the territory. In the ensuing political race to the state get together, socialist gathering was chosen for rule the state. I t was the principal fairly chose socialist government on the planet. The man, I am meeting was normally destined to a socialist family back ground and exceptionally affected by it. In his youth itself, he was engaged with numerous battles sorted out by socialist gatherings. As an individual from Ezhava family, the man was additionally affected by a profound pioneer, Sree Narayana Guru(Teacher). This pioneer was considered as the otherworldly dad of Ezhava people group. His thoughts were universe. Despite the fact that he was considered as a Sanyasi (one who surrendered physical belongings), he was likewise revolutionist, who discussed industry, communism and change of brain. He had requested that his adherents reinforce life through training and success through industry. This two schools of musings (socialism and
Tuesday, August 25, 2020
string(44) were one of the kingÃ¢â¬â¢s chasing dogs. TALAT GREW FIT and sparkling: He was consistently somewhat short with the correct rear when she mounted, yet it took less and less effort for him to work out of it. She rode him without gear for a considerable length of time, while the seat and harness shed oil everywhere throughout within her closet, for she got herself eccentrically hesitant to utilize it Ã¢â¬ as though something would be ruined, or a blessing would turn into an obligation, when tack administered over their rides together. Ã¢â¬Å"I assume even the pleasantest healing must reach a conclusion someday,Ã¢â¬ she said to him one night; and the following day she brought all his apparatus and her boyÃ¢â¬â¢s blade out to the field. We will compose a custom article test on The Hero And The Crown Part One Chapter 6 or then again any comparative theme just for you Request Now He wheezed them all finished, gradually and afterward with excitement, and hit the dance floor with anxiety while she attached him up, till she beat on his shoulder with her clench hand and shouted at him to carry on. He moved off gladly and complied with each order without a moment's delay; but then she found the jingling of the different bits and clasps irritating, and the reins took up a lot of her hands and her fixation. Ã¢â¬Å"How does one arrangement with a blade and these threefold impacted reins?Ã¢â¬ she said to the little white ears. Ã¢â¬Å"There should likewise be an approach to hang the spoiled thing so it doesnÃ¢â¬â¢t slam into you when youÃ¢â¬â¢re not utilizing it. I convey the reins in my teeth Ã¢â¬ and unintentionally choke myself in them Ã¢â¬ and then I canÃ¢â¬â¢t yell blood-turning sour battle cries of Victory! furthermore, For Damar! to carry dread into the hearts of my foes, with my mouth brimming with reins.Ã¢â¬ As they stood, she pulled the sword from its casing and swung it tentatively similarly as Talat turned his head to speak harshly to a fly on his shoulder, and the blade tangled itself in the reins till Talat couldn't fix his neck once more, however stayed with his head twisted around and one critical dull eye fixed on his rider, and the unpolished edge cuddled along his cheek. Ã¢â¬Å"Ah, hells,Ã¢â¬ she stated, and yanked the blade free. One rein separated. Talat stood, either trusting that bearings or apprehensive will move; the short finish of the cut rein dangled a couple of crawls underneath his jawline, and he dodged his head and snatched it, and bit it mindfully. Ã¢â¬Å"We did fine and dandy without,Ã¢â¬ she said angrily, got off, detached the harness and dumped it on the ground, holding her inconvenient blade in the other hand like a pillaging scoundrel. She remounted and dove her legs into TalatÃ¢â¬â¢s sides Ã¢â¬ harder than she implied for the seat skirts jumbled her. Talat, charmed, set off on his first dash since the day he was injured; and Aerin had created better than she knew, for he had the quality and endurance currently to jog a significant separation. He tore over his field. Aerin neglecting to gather either her brains or her stomach, which appeared to lie back on the ground with the harness; and afterward she found that similarly as the seat had caused her to misconstrue how difficult to crush, so now its mass made it extremely simple for Talat to disregard her as she attempted to instruct him to stop by sitting intensely on his back. The fence lingered up before them; Ã¢â¬Å"Oh no,Ã¢â¬ groaned Aerin, dropped her blade, and snatched two bunches of mane; and they were up and over. The take-off was a sway, yet they descended delicately, and Aerin found that while her ex-improving was as yet reluctant to stop, he was eager to hear her out legs once more; and in the end the circles got littler, and the run progressively like a jog, lastly when she sat back he descended compliantly to a walk. In any case, his head and tail were still up, and he raised out of nowhere, and Aerin wildly gripped him around the neck. He neighed, and hit out with his forelegs. Aerin had seen him do this prior years, when her dad rode him, for war-ponies were prepared to do fight just as to convey their riders into it; and she had seen them and others of the rangers on the training fields, and at the laprun preliminaries. Be that as it may, it was a great deal extraordinary, she found, when one was on the pony performing. Ã¢â¬Å"Shh,Ã¢â¬ she said. Ã¢â¬Å"If somebody sees weÃ¢â¬â¢re over here, there will be trouble.Ã¢â¬ Talat skiped hardened legged more than once and died down. Ã¢â¬Å"And how am I expected to get you once again into your field once more, dimwit?Ã¢â¬ she tended to him, and his ears flicked back for her voice. Ã¢â¬Å"The door is directly under anyoneÃ¢â¬â¢s eyes viewing from the horse shelter; and thereÃ¢â¬â¢s consistently somebody in the barn.Ã¢â¬ His ears jerked. Ã¢â¬Å"No, we won't bounce back in.Ã¢â¬ She was shaking all finished; she felt that her legs were clacking against TalatÃ¢â¬â¢s sides. She turned him back toward the most distant side of the field once more, feeling that anything was better than being seen; and they advanced toward where Talat had made his jump. Aerin got off. Ã¢â¬Å"You remain directly here or IÃ¢â¬â¢ll hack your other three legs,Ã¢â¬ she let him know. He stopped, watching her, as she climbed warily up the low stone divider and the wooden rails above it. She cast around a couple of moments, and discovered her disposed of blade; returned to the fence and started slamming the finish of the top rail with the grip till it slid protestingly out of the post and tumbled to the ground. The other followed. Aerin analyzed her rankles bleakly, and cleaned her perspiring face. Talat was all the while watching her eagerly, and had not mixed a foot. Aerin smiled abruptly. Ã¢â¬Å"Your war-horse preparing is a big deal, hello? Simply the best conveys the king.Ã¢â¬ He wrinkled his nose at her in a quiet whicker. Ã¢â¬Å"Or even an inferior rate first sol, pr esently and then.Ã¢â¬ She ventured once again from the fence. Ã¢â¬Å"Now, you. Come here.Ã¢â¬ She coaxed him as though he were one of the kingÃ¢â¬â¢s chasing hounds. You read The Hero And The Crown Part One Chapter 6 in classification Exposition models He grouped his feet together and sprang over the low stones, the stirrups thumping against his sides. She ground the rails over into the post openings once more, got the blade, and with Talat following Ã¢â¬ she felt sheÃ¢â¬â¢d had enough of riding for one day Ã¢â¬ they strolled back to the pool and the mounting stone, and the store of harness and casing. Talat was weak the following day, and Aerin pursued him by walking for three days to make him run and work the irritation out before mounting him once more. She returned to riding him without seat or harness, yet she took her blade with her, and cut at dangling leaves and webs Ã¢â¬ and tumbled off once in a while when an especially evil swing overbalanced her Ã¢â¬ and figured out how to hold tight with her legs when Talat raised. They likewise trotted interminably to one side to reinforce the frail leg, albeit a few days she needed to holler and bang on his shoulders and flanks to make him get the left lead by any means. She asked Tor, inactively, what signs the war ponies knew for their jumps and plunges, and Tor, who didn't think about Talat and dreaded what she may be doing, attentively advised her. Talat almost unseated her the first occasion when she asked him these things, and didnÃ¢â¬â¢t settle down again for a considerable length of time, seeking after more motions toward do what he adored best, going off in corvettes when she just needed him to run. The harness she didn't come back to her closet, yet rather just tossed it under her bed far out. (Teka, who had revamped the closet to consider saddle oil, pondered about this new course of action, yet all in all thought that it was best, since court dresses were not held under the bed.) She pulled the stirrups off the seat and started to torque the sewing out of its base, hauled a large portion of the stuffing out, and sewed what stayed back together once more. She put the subsequent wreck on TalatÃ¢â¬â¢s back, sat on it, said hells, took it off, pulled it totally to pieces, and started carefully to upgrade it to follow precisely the forms of TalatÃ¢â¬â¢s back and her legs, which implied that for a little while she was placing it on him and moving into it perhaps about multiple times in an evening, and Talat was somewhat cross about it. She likewise needed to obtain cowhide working devices from Hornmar. Her heart was in her mouth for the inquiries Hornmar had never posed to her however may yet sometime in the future; yet he gave her the instruments quietly and energetically. Her seat was done finally. She had left the breastplate connects on it so that Talat could at present wear the regal emblem; and when she put the seat and breastplate on him she was astonished at how attractive it looked. Ã¢â¬Å"I worked superbly on this,Ã¢â¬ she stated, gazing at her craftsmanship; and she become flushed, yet just Talat was there to see. Then the hotly anticipated wedding of Galanna and Perlith at last happened, with Tor playing out the elements of first ally to Perlith with a clear and calm face, and Galanna practically extraordinary with delighted vanity, for the eyes of the whole nation had arrived. She was as excellent as summer first light, in rose and gold and turquoise, her dark hair bound distinctly with blossoms, pink and white and light blue; yet she compensated for this remarkable poise by wearing rings on each finger and two on each thumb, so when she made the ceremonial motions her hands appeared ablaze as the pearls got the daylight. However, it was additionally at this wedding another and upsetting gossip about the kingÃ¢â¬â¢s little girl started, talk that Galanna didn't need to begin, for additional eyes than hers watched and reached determinations like hers without the prod of injured pride and envy. The kingÃ¢â¬â¢s girl, Aerin-sol, remained at her fatherÃ¢â¬â¢s left hand, as was legitimate; she sported green, a long dress, the skirts almost as full as GalannaÃ¢â¬â¢s, yet this was distinctly to give her cousin appropriate regard. The trim of her bodice was unassuming, and she wore however two rings, one of the place of the ruler, and one her dad had given her on her t
Saturday, August 22, 2020
You have been as of late designated as Human Resource Managment (HRM) Director of an organization which has perceived that it has issue with low workforce inspiration - Essay Example Worker inspiration is prompting or motivation which might act naturally created or affected by outside powers, that energizes fulfillment and intrinsic inclination towards progress in execution. Profitability is characterized as Ã¢â¬Å"the proficient just as the compelling utilization of assets to accomplish outcomesÃ¢â¬ (Berman et al, 2005: 309). Efficiency relies upon the nature of HR, and their degrees of execution. In contemporary associations, there is expanding accentuation on actualizing superior work works on, thinking about all parts of hierarchical tasks. The reason for this paper is to inspect representative inspiration and its effect on hierarchical efficiency; recommend HRM strategies, in view of pertinent speculations, that can be presented in an organization with an issue of low workforce inspiration and poor workforce profitability, for improving both inspiration and profitability. To underscore the significance of HR the executives in inspiration and ensuing efficiency, speculations have been planned on the substance and procedure persuasive models by different scholars, for example, Ã¢â¬Å"Abraham Maslow, Frederick Herzberg, Douglas McGregor, Victor Vroom, Lyman Porter, and Edward LawlerÃ¢â¬ (Petrick and Furr, 1995: 10). Prior, the Ã¢â¬Å"contentÃ¢â¬ speculations endeavored to clarify inspiration at work as far as the occasions, objectives, needs and sparks, and Ã¢â¬Å"processÃ¢â¬ hypotheses were worried about conduct at work coming about because of employeesÃ¢â¬â¢ decisions; and how various types of occasions, conditions or results spur conduct. In this way, crafted by the scholars Maslow, Herzberg and others underlined administrative worry for representative fulfillment towards inspiration and improvement in execution and efficiency (Lashley, 2001: 192). As indicated by the requirements based hypothesis of the procedure of inspiration, it is started by the cognizant or oblivious acknowledgment of unsatisfied
Firearm Control The opportunity has arrived for our nation to make a move to lessen weapon savagery in America. Aurora, Colorado, Sandy Hook Elementary School, and most as of late Arapahoe High School are just three of the ongoing outrages. In excess of twenty mass shootings have occurred since 2009, yet numerous individuals despite everything accept itÃ¢â¬â¢s satisfactory to claim weapons. We, as a nation, have endured an excessive number of misfortunes to not make a move. No laws made can ever completely stop each demonstration of viciousness, however there are approaches to forestall the intellectually sick, the self-destructive, and criminally disapproved from purchasing firearms and ammo. In the event that the administration attempts to restrict individuals from claiming each kind of firearm, we will get no where with the issue. The issue in our nation is approaching attack rifles and handguns. Many ambush rifles sold are self-loader, shooting one round each time the trigger is pulled. For instance, an AR-15 can fire somewhere in the range of 45 and 60 rounds for every moment. No non military personnel needs to have a weapon this amazing; the main spot they ought to be permitted is for military use. Having these sorts of weapons accessible to the open ...
Friday, August 21, 2020
Transport 520 Week 1 Case: Diversity Competency 1. Which key characteristics of the decent variety competency are delineated for this situation? Give a particular case of every characteristic distinguished. The key properties of the decent variety competency that were shown for this situation are grasping and creating individual group or hierarchical propensities and gaining from people, groups, or associations with various qualities, encounters, points of view, and foundations. Accenture consolidated these characteristics by presenting Back-up Dependent Care, Lifework, and Future Leave programs. . Which key properties of the self-competency are represented by Chris Tserng for this situation? Give a particular case of each characteristic distinguished. The key characteristics of the self competency that were shown by Chris Tserng are assuming liability for overseeing oneself and vocation after some time and through distressing conditions; surveying and setting up oneÃ¢â¬â¢s own for mative individual, and business related objectives. For the situation, Chris had been at Accenture for a long time before she began a family. When the infant was conceived, she intended to take her booked maternity leave and excursion time. During the time she was off, Chris employed a guardian be that as it may; the parental figure couldn't begin when Chris was prepared to work. Chris exploited the Future Leave program. This program permits workers to address individual and family issues while protecting their professions. 3. Which key traits of the change competency are represented for this situation? Give a particular case of each property recognized. Accenture outlined the accompanying key characteristics of progress competency: Seeking increasing, sharing, and applying new information in the quest for steady improvement, imagination, and completely new methodologies or objectives, applying procedures to presents and accomplish hierarchical change. Accenture directed inward reviews all through the organization. The organization gathered the information from the studies and discovered what was essential to their representatives. With this data, Accenture present a few projects that permitted workers to adjust their own and expert lives.
Friday, August 7, 2020
Why Take an Online Course Why Take an Online Course? Why Take an Online Course? The Internet has taken over our modern world. You can do anything online, from buying groceries to watching television and talking to your relatives across the world. You can pay bills, traffic tickets, car insurance, and loans online and some banks even let you deposit checks through an app. With all this technology at our disposal, itâs no wonder that most universities offer online courses. There are so many benefits to taking an online course. Here are just a few of them. Flexibility is key. Online courses allow for working around oneâs schedule. If you have a full-time or even part-time job, you wonât have to worry about scheduling around hour-long classes and having to attend both commitments. The time frame for online courses is usually a week at a time, so you have a lot more room to get assignments done without rushing them. This is excellent for adults who are looking to make a career change but canât afford to take the time to go back to school. Comfort is also a big factor. Online courses can be completed from the comfort of oneâs home. You could even do the course in your pyjamas if you want to. Sometimes people are more productive when they work in an environment that is familiar and comfortable to them, like their house or a local coffee shop. There are other benefits as well, including more job opportunities and more options. Online courses create more work for instructors, and they open up more positions for employment. These employees are still highly educated professionals, but now there are more part-time opportunities to teach online courses on the side. There are also specific online classes that cater to alternative needs, such as computer courses or courses that are created simply for oneâs niche interests. For example, Portland State University in the United States offers online craft brewing certificates. Taking an online course does have some downfalls. Taking all online courses means that one is removing themselves from the university experience. They do not get to know their instructor or classmates on a personal level, and group projects are virtually non-existent. However, this traditional classroom experience is not ideal for everyone and online classes make it so that there are many more options available. Homework Help Canada has writers who know how to provide the best assistance possible with distance education learning, or online learning. Regardless of the work you need done, we can give you a quality submission without the worry. References: Littlefield, J. (N.d.). Top jobs in online education. Retrieved 30 August, 2015, from Top-Jobs-in-Online-Education.htm Littlefield, J. (N.d.). Online college programs for people who hate college. Retrieved 30 August, 2015, from Online-College-Programs-for-People-Who-Hate-College.htm Why Take an Online Course Why Take an Online Course? Why Take an Online Course? The Internet has taken over our modern world. You can do anything online, from buying groceries to watching television and talking to your relatives across the world. You can pay bills, traffic tickets, car insurance, and loans online and some banks even let you deposit checks through an app. With all this technology at our disposal, itâs no wonder that most universities offer online courses. There are so many benefits to taking an online course. Here are just a few of them. Flexibility is key. Online courses allow for working around oneâs schedule. If you have a full-time or even part-time job, you wonât have to worry about scheduling around hour-long classes and having to attend both commitments. The time frame for online courses is usually a week at a time, so you have a lot more room to get assignments done without rushing them. This is excellent for adults who are looking to make a career change but canât afford to take the time to go back to school. Comfort is also a big factor. Online courses can be completed from the comfort of oneâs home. You could even do the course in your pyjamas if you want to. Sometimes people are more productive when they work in an environment that is familiar and comfortable to them, like their house or a local coffee shop. There are other benefits as well, including more job opportunities and more options. Online courses create more work for instructors, and they open up more positions for employment. These employees are still highly educated professionals, but now there are more part-time opportunities to teach online courses on the side. There are also specific online classes that cater to alternative needs, such as computer courses or courses that are created simply for oneâs niche interests. For example, Portland State University in the United States offers online craft brewing certificates. Taking an online course does have some downfalls. Taking all online courses means that one is removing themselves from the university experience. They do not get to know their instructor or classmates on a personal level, and group projects are virtually non-existent. However, this traditional classroom experience is not ideal for everyone and online classes make it so that there are many more options available. Homework Help USA has writers who know how to provide the best assistance possible with distance education learning, or online learning. Regardless of the work you need done, we can give you a quality submission without the worry. References: Littlefield, J. (N.d.). Top jobs in online education. Retrieved 30 August, 2015, from Top-Jobs-in-Online-Education.htm Littlefield, J. (N.d.). Online college programs for people who hate college. Retrieved 30 August, 2015, from Online-College-Programs-for-People-Who-Hate-College.htm
Tuesday, June 23, 2020
Abstract. In this paper I analyze the recent international consolidations between securities stock exchanges, considering the complex consequences on the perceived and actual accounting quality of listed European companies in the context of a different regulatory regime from that of the US companies. Considering the evolution of the trading platforms in the last decade, we are dealing with global securities stock exchanges that have a major impact on the financial statements presentation, preparation and analysis and thus on the perceived accounting quality. In order to obtain robust result, I perform a review of potential methodologies that may assist in completing the study, highlight the advantages and disadvantages of each one and conclude in proposing the most adequate to be used in answering the research question. KeywordsÃâÃ : Securities markets, mergers and acquisitions, accounting quality, research method. I. INTRODUCTION The recent multiple mergers between securities markets in the US and Europe represents a new phenomenon with complex effects over the accounting profession, which offers the possibility of undergoing research on the consequences over financial statements perceived quality(earnings quality). If we are to ask why and to whom is of interest the quality of financial reporting, the obvious response would be to those who use the financial statements for contracting purposes and for investing decisions (Schipper et al., 2003). Thus, the event of interest for this paper refers to the 2007 New York Stock Exchange and the EuroNext Stock Exchange merger and formation of the first common trading platform of US and Europe. This means that the accounting information prepared under different accounting standards competes qualitatively, portraying to different types of investors the true and fair view of the companies financial state. This difference is due to the existence of different accounting standards for the companies in US and Europe, namely USGAAP and IFRS. After the 2005 IFRS adoption by the EU, steps taken by the Financial Accounting Standards Board (FASB) and the International Financial Standards Board (IASB) were in the direction of convergence between the USGAAP and IFRS, but to this date significant differences remain. Thus, we deal with a setting prone to debates over the superiority of financial information and we have to decide if the merging phenomenon has or not an impact on investors behavior and conversely over companies earnings quality and thus cost of capital (Stulz, 1999). II. THEORY AND HYPOTHESES In the domains of mergers and acquisitions and cross-listings a substantial number of articles have been published concerning the characteristics of securities markets and their different regulatory systems. A exhaustive view of the matter can be found in Coffee(2000), which defines the need for consolidation and makes an analysis of the stock exchanges concerning their regulation and incentives to attract for trading companies with specific characteristics. More specific, the empirical studies have found that the US regulatory regime proves itself very efficient and thus the minority shareholders benefit from greater protection, the market liquidity is increased and the companies value is higher (Doidge et al., 2009, Benos et al., 2004). The accounting literature in the domain of mergers and acquisitions has yet to focus on a fairly new phenomenon that has as result the creation of conglomerate international stock markets that are largely eliminating the investment barriers and sustaining the positive effects of diversification. The gap in the literature is covered by this paper, tackling a new and very important phenomenon which needs to be explored from an accounting point of view. My first hypothesis is connected to the post merger perceived accounting quality, specifically to earnings quality and their impact on the valuation of stocks. H1: The post merger perceived earnings quality of US companies is superior to European companies. My second hypothesis is constructed in order to evaluate the post merger increase in financial analysts coverage of the US listed companies. It has been stated in the accounting literature that listing in the US, and especially on the NYSE offers an increase in visibility for a firm, meaning that the financial analysts interest in the performance of the listed company increases (Baker et al., 2002). As a consequence, the earnings quality of the company increases. Following the consolidation of the stock market, the overall interest of both US and European financial analysts on the European companies did not registered a modification, due to the lack of perceived increase in accounting quality. H2: The post merger US and European financial analysts interest in the financial statements of European companies is constant. After the merger, the attention of the European investors headed towards the US companies and thus the demand for forecasts grew. The European financial analysts have got to satisfy the increase in demand, that leading to a rise in the monitoring of US companies, which is used in the literature as a proxy for earnings quality. Practically, firms that are highly monitored by analysts present lower levels of earnings management and thus higher earnings quality. So, NYSE listed companies, which prior to the merger were regarded as having higher accounting quality (Siegel et al., 2005, Reese et al., 2002 ) will keep or improve this characteristic, whilst the European ones are not going to benefit from the synergy of the merger, because of the different regulatory regimes and constant analyst coverage. H3: The post merger US and European financial analysts interest in the financial statements of US companies is increasing. While the coverage of US companies is increasing, they are continuingly regarded as having higher earnings quality than the European companies and thus become yet more appealing to financial analysts because their earnings are easy to forecast, due to the lack of earnings management and thus higher quality that the non-Us companies(Smith et al., 1997). Due to this post merger phenomenon, more European analysts are going to be drawn to follow an increasing number US firms. III. DATA AND METHODOLOGY In order to investigate the effects of the mergers between securities markets, I need to define the proper research method to answer our question completely and adequately. In accounting research there are employed many different research methodologies to an array of different contexts. Thus, I am discussing the multiple advantages and various weak points of four research methods. To this purpose I consider one quantitative and three qualitative methodologies, namely Propensity Score Matching Models(PSM), Case Study, Comparative Analysis and Grounded Theory. I will begin by assessing the appropriateness of using a quantitative research method in verifying the stated hypotheses. I am considering for this purpose the Propensity Score Matching Models (PSM) method, which is generally used in order to provide unbiased estimation of treatment effects. Practically, when we want to compare different samples in order to study the effect of a restrained number of characteristics of the sp ecific treatment (in our case the post merger difference in earnings quality for the European companies) we use PSM in order to mitigate the bias in our samples, which is due to the difference in traits between the samples. When performing usual matching, we try to set the treatment and control groups in order to have as difference a single characteristic of interest. Still, in reality, we might encounter situations (as in our case) in which the two groups are not overlapping sufficiently, and then we obtain substantial error in our model. Thus, when we do not have an exact overlapping of the matching models, few units of our group are comparable to the treatment units and the units have to be compared across a high-dimensional set of pre-treatment characteristics, we use PSM in order to yield balanced samples which are adequate for testing. In our setting, in order to test our hypotheses, we apply a matching model approach between the US and European companies that are listed on the new NYSE EuroNext merged stock exchange. The problem is that, for us to study the effect of different earnings quality between the two categories, we should have balanced samples to match. Because many of the characteristics of the listed companies in US differ from those of the listed companies in EuroNext, we apply PSM in order to avoid obtaining a substantial bias in our estimation of the treatment effects. The same difference in samples we can find when considering the US and European financial analysts. Also, in the case of the existence of nonlinearities in the underlying functional form, PSM mitigates their potential impact. Thus, this method has serious advantages in being used for the purposes of this paper, but in order to make a reach a definite conclusion, we have to consider its disadvantages. One of the weak points of this approach is that it requires that group overlap to be substantial, even if it represents an improvement to the normal Matching Models. Thus, for our purposes it may be difficult to use it due to the significant differences in our considered population (companies and financial analysts). Another problem with PSM is the fact that we can introduce supplementary hidden bias, because the matching is performed on observed variables, and so the unobserved confounders may add inconsistency in our estimates. Also, from a quantitative point of view, the generalization of the results at the level of the whole population may be difficult because the matching is performed on small subsamples and we are faced with a tradeoff between the identification of the treatment effects and generalization. Moreover, I am not convinced of this methods ability to answer the research question, because in order to do so it would need to perform a more in depth analysis of the phenomenon and not only to study an incremental modification of a population characteristic. All in all, even if in certain conditions PSM is a valid and extremely useful rese arch method, for the purpose of this article it is not adequate because it is not studying the consequences of the merger in depth. After performing the analysis of a quantitative research method, I focus on the use of a different approach, namely a qualitative research method. Thus, I begin the analysis of the Case study as a valid methodology for answering the research question. This approach would allow the developing of an in-depth description and analysis of a particular case or multiple cases (Creswell, 2007). Through case studies, we can understand in detail the effects of the merging phenomenon in a specific organization. The case study can produce very fruitful insight into particular organizations and provides the means of undergoing a very thorough analysis of the researched topic. To serve the interests of this paper, a multiple case studies approach should be adopted in a big European and correspondingly a big US financial analysis company, in order to determine the extent to which the analysts perceive the level of accounting quality in the two categories of firms. When performing research based on a case study methodology we should be aware of the systematic data collection and analysis process that gives an objective character to the research, contrary to the assumptions of subjectivity that are often stated about the qualitative research. Using this research method would determine also an easier access to the required data, because the results of the study will be tangible and the companies will be open towards the researchers due to the valuable character of this type of research for an organization (Avison et al., 2003). Having free access to the data is very useful in our case, because studying such a complex matter requires multiple data sources, such as documents, interviews and observations. Another advantage represented by the use of this method is the fact that the researcher can isolate the desired characteristic of interest (in ou r case the accounting quality and the increased attention offered by the financial analysts to US firms) and better understand its underlined motivations and its variations in magnitude. The disadvantages of using a case study are represented by the lack of generalization power of the approach, considering the fact that our analysis is performed on one or two organizations. Still, concerning our research interest, the two organizations that are considered can be chosen in such a way that through their size and representativity to guarantee that are at least partially generalizable. Nonetheless, if we fail to assure that the analyzed companies poses the two traits (and we may well find ourselves in this situation due to the difficulties encountered in general by the qualitative researchers in trying to obtain access into companies) our results will certainly lack the potential of being generalized. Another problem with conducting case studies is related to the fact that the resear cher is wholly connected to the studied company and this can cause problems concerning the bias introduced into the data due to his implication in the company for a long period of time. Nevertheless, the implication of the researcher is crucial if we want to address issues that cannot be tackled using different research methods. All in all, the case study (with the specification of a multiple case study in the context of our research) represents a very encompassing way of doing research when focusing on a bounded system on which to undergo an in-depth study. The third discussed research method is represented by Comparative Analysis. When considering this method, we must be aware of the fact that it resembles to an extent with the case study method, but it comes, in our specific conditions, as a completion that helps us better support our findings and test our hypotheses. Because I believe that the connection with the case studies method is extremely important for the present pape r, I will continue to evaluate both methodologies in connection. One of the main advantages of Comparative Analysis and the plus added by its use is that we are able compare multiple characteristics between organizations, having a more holistic view over the data. Also, for enabling us to accept and to reject hypotheses we can use the method of acceptance and method of differences. In what drawbacks are concerned, this method does not allow the researcher to explore the data in the companies into the same depth as in the case study approach. We are limited at spotting the similarities and differences between entities and the specific traits that have a unique character can be overlooked. This method, similarly to the case study approach, has a problem with the size of its sample (even if it is usually larger than in the case of the case studies) and it can be hard to generalize the obtained results. The only way through which we can mitigate this problem would be to carefully select the firms that we include into our study. Also, when performing research over a large sample of organizations we might find ourselves in a very time and resource consuming situation that could be quite a challenge for the researcher, making him to eliminate companies from the sample, thus losing a lot of information, because of the methodology design issue. The fourth research method overall and the third among the considered qualitative methods is represented by the Grounded Theory. I chose this method for analysis because its specific could be very appropriate for our research conditions. Because we are studying a new and extremely complex phenomenon that has never been treated in the accounting literature, we may have to build the needed theory basing ourselves on closely related literature that slightly frames our research interest and then begin gathering and analyzing the data. The main interest of the paper, the phenomenon of global securities markets mergers can be looke d at from various angles, allowing us to use Grounded Theory in order to develop a new theory to explain the process. We could yield a general framework that explains the way the perceived earnings quality is varying in US and Europe depending on the new consolidated stock exchanges, the way in which the cost of capital or liquidity increases or decreases in the same circumstances and so on, following the information that emerged from the data that modify the way of collecting data and finally that shape a new theory which was not foreseeable at the beginning. The problem of this research method in our case is that we cannot set initial hypotheses and then test them, because the purpose of the grounded theory is to discover theory from the data. The end point of grounded theory is not to make true statements about reality, but, rather, to elicit fresh understandings about patterned relationships between social actors and how these relationships and interactions actively construct reality (Glaser Strauss, 1967). Another difficulty of this method is the fact that the researcher is not sure when he has reached the point in which the gathered and analyzed data are sufficient in order to conclude the final form of his study. In our case, the data sources are various due to the complex nature of the studied process, and we may find ourselves in such a situation in which working with huge information sets could prove overwhelming. All in all, after performing an analysis over the four research methods, Propensity Score Matching Models, Case Study, Comparative Analysis and Grounded Theory, I have identified elements that could make each of them appropriate to be used in answering the research question. Still, I believe that the most beneficial in performing the study would be a combination between Case Study and Comparative Analysis. By using both methods we will be able to test our hypotheses and in the same time acquire a deep knowledge of the organizations s tructure and the way that they adapted to the merging phenomenon. It is quite unusual to use qualitative research methods in financial accounting research, but in our conditions it is crucial to do so and in plus to use a combination of two methods, because the research question demands this treatment. We have to consider the way in which we could explain and discover as much of the underlying process as possible and to that purpose to use the most pertinent approach. REFLECTIONS In performing the analysis of the four research methods I have highlighted the fact that each of them could be used to address the problematic of variation in accounting quality in the context of the international consolidated stock markets. Even so, each of the presented methods has drawbacks and disadvantages and has got to be evaluated through the perspective of the research question. From that point of view, I find to favor the combined Case Study and Comparative Analysis methodologies. Thus, the research will focus on the sample comprising of the two US and European representative companies of financial analysis, reducing the risk of wasting resources on too many target companies, risk that the Comparative Analysis approach implies and in the same time permitting to pass the boundaries of the company as a whole without sacrificing a comprehensive explanation. In order to test our hypotheses, we will identify the differences between the two companies concerning the variation in our variables of interest. Also, specific traits of the companies are not going to be left unexplored, because we will undergo an in-depth analysis appropriated by the use of the case study methodology. Even if the combination of the two research methods can prove to be difficult, such juxtapositions present undeniable advantages. One of the certain contributions of this article is the fact that combines two qualitative research methods in performing a study in financial accounting. It can encourage other researchers to tackle research questions with qualitative research methods if they are more appropriate (and not necessarily with quantitative methods just because the papers based on them are more likely to be published in accounting journals) in order to enrich the literature and provide accounting research a true holistic character. CONCLUSIONS I am considering the phenomenon of mergers between securities exchanges that yield internationally consolidated trading platforms with substantial effects on the financial statements presentation, preparation and analysis. My attention is headed towards the 2007 merger of NYSE and EuroNext, which represented the birth of the first common stock exchange of Europe and US and the sign of the size pursuing politic for the important stock exchanges worldwide. From this, I hypothesize that numerous effects on the financial statements preparation, presentation and analysis can be identified. The motivation for the assumption is given by the fact that NYSEs regulatory regime is different from any other in the world, including the one of EuroNext and thus, as a result of the merger, the perceived accounting quality of the European companies financial statements could be perceived as inferior to the one of US companies financial statements and even worse, in time, due to the unequal financia l analysts monitoring, it could decrease in quality even more. The stated hypotheses are constructed such that to capture on one side the overall perceived difference in accounting quality (H1) and on the other the comovement of both US and European financial analysts interests over the European companies (H2 and H3). Due to the complexity of the analyzed phenomenon and of its specificity, a robust research method needs to be employed in order to uncover all of the various elements of the perceived accounting quality. After performing an analysis of four different research methodologies, one quantitative and three qualitative I have determined the combination between the case study and the comparative analysis approaches as being the most adequate. In designing the research project I will combine the advantages of each method so that their joining to derive the best solution for the present research. One of the most important merits of this article is that it opens the way for further research concerning the recent merging phenomenon between important US and European securities markets and the formation of global stock exchanges that affect the perceived accounting quality. A possible research endeavor can be represented by performing empirical studies over the post merger changes in the magnitude of earnings management in Europe and US and also the post merger effects on the European companies cost of capital would represent another valid future research topic. Also, a certain contribution is a methodological one, by choosing to perform the empirical study using a combination between two qualitative research methods, Case Study and Comparative Analysis. Even if capital markets mergers ensure their survival in increasingly competitive market conditions by increase in size, the effect on the accounting quality of European companies may be negative, due to the differences between the European and the U.S. regulatory systems.