Simon Bolivar - The Liberator Essay - 2176 Words

Simon Bolivar - The Liberator Simon Bolivar was proclaimed â€Å"Liberator† by his own people and a world-renowned figure in his day. His prophetic vision of hemispheric solidarity lives today, and his political thinking serves dictators and democrat alike in contemporary Latin America. This paper explores the impact the days of colonialism and revolution, in which treatment of Creoles was inferior to Peninsulares (Spaniards born in Spain). And this was a long-standing cause of frustration and resentment that contributed to the desire for independence from Spain. In addition, this paper analyzes some facts of one of the greatest minds of the 18th century â€Å"Simon Bolivar†. There is abundant evidence that Bolivar worked extensively to create a†¦show more content†¦[2] There was also the long standing antipathy of provincials for the people of the capital, which resulted in many country people siding with the royalists simply because the upper classes of Caracas supported the patriot caus e. In the confused struggles that followed in the 18th century, Creoles and Peninsulares were found in both patriot and royalist armies, and at first Negroes generally sided with the latter. [1] Bolivar was from the elite class at the Villa San Pedro Alejandrino near Santa Marta, of Caracas, Venezuela .[1] According to Donald E. Worcester, Bolivar was about five feet, six inches in height, with broad chest, slender body, and the small hands and feet of the aristocrat. He had a high forehead, black hair, and high cheekbones. His facial expressions changed as rapidly as his moods .[3] He disliked being alone, and was almost never without women companions, even on campaign.[2] To understand Bolivar’s tenacity it is necessary to consider the Spanish-American cult of machismo, part of the legacy of the conquistadores. The macho is, or believes himself to be, the kind of man that women pursues and men follow willingly, a combination of Casanova, torero, and gaucho. The typical macho makes a constant display of his manliness –in its pure state machismo reflects courage, honor, and dignity, but too often it is mere gloating. Would-be machos boast of their endless triu mphs yet assert that they marry only virgins and defend their sisters’ honor to theShow MoreRelatedThe Liberator By Alberto Arvelo896 Words   |  4 PagesIn 2013 the biopic of Simà ³n Bolà ­var called The Liberator, directed by Alberto Arvelo was created to demonstrate the liberation of Latin America during the 1800s as well as the various obstacles Simà ³n Bolà ­var had overcome in order to free his country. The Liberator was an impactful film that truly demonstrated the hardships and inferiority of indigenous life due to Spain s reign of dominance which drastically damaged the overall tone and development of many Latin Americans. Throughout the durationRead MoreThe Liberator By Alberto Arvelo1089 Words   |  5 Pages The Liberator, directed by Alberto Arvelo, is a historical biographical film documenting the life of Simon Bolivar and his struggle against the Spanish for equality in South America. Somewhat surprisingly, the cast is an incredibly gifted cast in compar ison with other Latin American produced films with smaller budgets. Édgar Ramà ­rez was the main actor who played the role of Simon Bolivar in the film. Erich Wildpret played the critical role of Antonio Jose de Sucre. This prominent general was murderedRead MoreSimon Bolivar1126 Words   |  5 PagesSIMON BOLIVAR ONE COUNTRY, ONE BROKEN DREAM. Herbert Maduro Columbia Southern University SIMON BOLIVAR ONE COUNTRY, ONE BROKEN DREAM. Herbert Maduro Columbia Southern University Simon Bolivar has been considered by many historians as the liberator of the Americas, he lead an army that liberated Venezuela, Colombia, Peru, Ecuador and Bolivia from the Spanish rule. Bolivar dreamed in having these countries unified as one big country called â€Å"The Gran Colombia†. These countries wouldRead MoreSimon Boliver : The Revolutionary Leader912 Words   |  4 Pages South American leader, Simà ³n Bolà ­ver is considered a revolutionary leader and commonly known as a â€Å"Liberator† to Latin Americans due to his successful efforts in helping them to gain independence from Spain. He is one of the most powerful leaders in the world’s political history. Simà ³n Bolà ­ver was born on July 7, 1783 in Caracas, which is in modern day Venezuela. He was born into a relatively wealthy family, who profited from gold and copper mines they owned. In 1799, after the death of bothRead MoreSimon Bolivar Essay examples2205 Words   |  9 PagesLatin American history forever. This particularly important early nineteenth-century leader was named Simà ³n Bolà ­var. Simà ³n Bolà ­var as a leader stood out from all the other leaders, because he played a crucial role in Latin American Independence. He was a revolutionary, an intellectual, and a visionary man that made Latin American independence successful during the nineteenth century. Simà ³n Bolà ­var was said to be a revolutionary during the period of the early nineteenth century because he wantedRead MoreAmerica s Successful Fight For Independence1484 Words   |  6 PagesSouth American Leader Simon Bolivar, memorialized as one of the greatest liberators during South America s successful fight for independence from Spain, also known as Bolivar s War. General Simon Bolivar led the wars to independence for Bolivia, Peru, Colombia, Ecuador, Panama, and Venezuela. Bolivar succeeded as a liberator but his ultimate dream to unify his beloved continent fell short. His vision of combining all of South America into one independent nation always remained intact. BeingRead MoreEssay on The Rise of Simà ³n Bolà ­var to Power in Venezuela546 Words   |  3 PagesSimà ³n Bolà ­var was born July 24, 1783 in Caracas, Venezuela. He was born into a wealthy family, who took their money from rich gold and copper mines they owned in Venezuela. At the age of three Simà ³n Bolà ­vars father died, then six years later his mother died. After the death of his parents, he moved to Spain in 1799 where he continued his education and married a daughter of a nobleman, Marà ­a Teresa Rodrà ­guez del Toro y Alaysa in 1803, who later died of yellow fever during a visit to Venezuela. WhenRead MoreSimon Bolivar And George Washington843 Words   |  4 PagesContinent Simon Bolivar and George Washington were two heroes that were born in the new continent. They had special military abilities and exceptional intelligence. They had won their place in history for being the biggest liberators of our continent. Bolivar the father of the countries that he liberates and Washington is the father of United States of America. Both had an aristocrat family and a good education, but they fought against oppression and against the Spanish and British Empires. Simon JoseRead MoreEssay on The American Revolution and the Formation of Bolivia1887 Words   |  8 Pagesoffered the people of Bolivia freedoms that the Spanish rule simply refused. As the resentment between the two sides rose, other groups that had been advocating the freedom of Latin nations took the fight to the people. Simon Bolivar, who had a reputation of being a liberator, took center stage. The common folk began to trust his words, as he talked about fighting for the resources that were theirs, ideals taken directly from the American Revolution itself. Also with the power struggle createdRead More Bolivar Essay1084 Words   |  5 Pages Draft One of Term Paper on: Simon Bolivar IBH History of the Americas Simon Bolivar does not deserve the title of â€Å"Liberator of Latin America.† Latin America as we know it today has undergone many changes throughout history. The beginning for this time of change was 1808. Spain, the country most widely responsible for the colonization of Latin America, was in trouble with France’s master of conquest, Napoleon Bonaparte. Napolien overthrew the King of Spain and replaced him with

The Moral, Legal, and Economical Aspects of Capital...

Capital punishment has long been a topic for heated debate throughout the United States of America and the civilized world. For many politicians, the death penalty has been a key pillar to winning a state or election; and, to some extent, politics have been a key influence in America’s justice system. Many nations have outlawed capital punishment, with the United States included between 1972 and 1976. In the United States, there has been a renewed movement for this â€Å"eye for an eye† method, citing such arguments as â€Å"deterrence† and â€Å"victims’ rights.† This movement begs a single question – is there any economical, legal, or statistical support for the ultimate punishment? This article will strive to answer that question by evaluating several†¦show more content†¦Georgia, one can easily make the statement that the taking of a human life in return for another does not agree with the standards of decency of our maturing soc iety. Justice Brennan goes further to state that â€Å"death is not only an unusually severe punishment, unusual in its pain, in its finality†¦Ã¢â‚¬  (Brennan 32). This argument is one of the major summarizing points of Brennan’s argument – the death penalty is incredibly severe and irreversibly final. According to an article in the USA Today by columnist Jacqueline Blais, 117 people have been freed from death row on account of innocence (Blais). This figure is astonishing when one considers the innocents who slip through the cracks in states like Texas, where the average death row inmate has just ten years to prove his or her innocence from behind bars. Opponents might argue that the death penalty provides closure to the victim’s family. However, this view makes an assumption about the U.S. Justice system that should never be made – that the system is about retribution and not about justice. Interestingly, in a survey conducted in a Kentucky college classroom, only 43% of participants considered capital punishment to be about justice while 71% of participants found justice to be the pursuit of the justice system as a whole (Coursey). How then does one bridge the gap between the goals of the justice system and the goals of capital punishment? The simplest answer to this question is thatShow MoreRelatedIs the he lawful infliction of death as a punishment the death penalty. Capital punishment1000 Words   |  4 PagesIs the he lawful infliction of death as a punishment; the death penalty. Capital punishment continues to be used in several countries despite controversy over its merits and over its effectiveness as a det errent to serious crime. A sentence of death may be carried out by one of many means, through electrocution, hanging, lethal injection, gas chamber, and firing squad. The debate as to whether capital punishment is right or not is an emotive one. Some people say it is necessary in some circumstancesRead MoreDead Man Walking1871 Words   |  8 PagesDead Man Walking The film, Dead Man Walking was made in 1995, and was adopted from Sister Helen Prejean s 1993 autobiographical book, which has the same title. It examines one of the most highly debated controversial issues of our time - capital punishment. Since the protagonist of a film is regarded as the good guy, I would apply this label to Sister Helen Prajean, played by Susan Sarandon, and that of the antagonist, or the bad guy to Matthew Poncelet, played by Sean Penn. However, evenRead More Analysis of the Controversial Issue of Capital Punishment Essay2237 Words   |  9 PagesThe Controversial Issue of Capital Punishment   Ã‚  Ã‚   Capital punishment is a declining institution as the twentieth century nears its end. At one time capital punishment was a common worldwide practice, but now it is only used for serious violation of laws in 100 of the worlds 180 nations (Haines 3 ). It can be traced back to the earliest forms of civilization. The origins of the movement away from capital punishment are difficult to date precisely. The abolition movement can be heard asRead MoreEthics Is The Branch Of Study Dealing With Social Principles3917 Words   |  16 PagesAlougba Nicole Gnonse- Padonou A.N. Gnonse-P 1 Cliff Hill Moral Reasoning 12/12/2014 FINAL PAPER Ethics is the branch of study dealing with social principles. It’s a requirement of what is the proper line of action for human life. Although ethics is a central component of any happy, health, and mature life, many disagree about the value of living an ethical life. In order to solve crucial moral problems created by human existence, philosophers use ethical theories for their issues. A theoryRead MoreThe Social Context Of Academia1459 Words   |  6 Pages An important dimension of the external environment is its political and economical aspect which involves funding from major corporations. The funding aspect is crucial in determining the priorities for college and universities in protecting the interest of rape victims. (Martin 2015) Therefore, when the time comes to punish accused member, fraternity alumni expect administrators to â€Å"go easy† or consider minimal punishment for the â€Å"promising member† of athletic team.(Stotzer McCartney 2016) NotRea d MoreAnne Orthwood s Bastard : Sex And Law Essay2129 Words   |  9 Pagespresent historians a vivid image of how English settlers modified English traditions and began to create customs of their own. Furthermore, it was able to reveal some of the cultural, economical and political values in the colony of Virginia such as tobacco and unfree labor. They helped reveal the reasons why legal systems were created in the first place by documenting the prolongation of social order as well as the preservation of self interest. Anne Orthwood’s Bastard critically examines the roleRead MoreCritical Issues in the American Criminal Justice System - Sentencing Decisions and the Death Penalty4477 Words   |  18 Pagessystem. It touches on the general issues of punishment philosophies, sentence decision making, and prison overcrowding and focused more specifically on the negative effects of each. Highlighted in this informational paper is the interrelated nature of the issues; each issue affects and is affected by the others. Data and information has been gathered from the FBI Uniform Crime Report, the Bureau of Justice Statistics, Amnesty International, the NAACP Legal Defense Fund, and other scholarly works. AmongstRead MorePhysician Assisted Suicide Should Be Legalized2000 Words   |  8 Pagesmuch debated topic in developed countries. It is a much bigger topic in developed countries than in developing countries due to the advances of medicine. It is argued that physician-assisted suicide shouldn’t be legalized because of religious and moral reasons. Additionally, PAS is incompatible with the doctor’s role as a healer. However, physician-assisted suicide should be legalized because patients should have the option to choose if they want to end their life. It is a way for people to be ableRead MoreEssay on The Death Penalty6909 Words   |  28 PagesIntroduction For as long as one can remember capital punishment has been a cruel method of punishing the convicted. However, many believe that the punishment should be corresponding to the crime. We have heard of the saying, â€Å"An Eye for an Eye a Tooth for Tooth,† (Deut. 19:21 1984). This controversial method which has been abolished by various countries and states has persuaded numerous people to believe life without parole is more appropriate than the death penalty. The specific aim of thisRead MoreCorrectional Administration Reviewer18383 Words   |  74 PagesCORRECTIONAL ADMINISTRATION CHIVAS GOCELA DULGUIME, R.C I. INTRODUCTION PENOLOGY - the study of punishment of crime. - a branch of Criminology dealing with prison management, and the deterrence and reformatory treatment of criminals. SOURCES OF THE TERM PENOLOGY: a. Peno was derived from Greek word â€Å"piono† and from the Latin word â€Å"poena†, both terms mean punishment. b. Logy was from the Latin word â€Å"logos†, meaning science. c. Penology distinguish from Penitentiary Science- Penology deals

Pyrite Free Essays

Pyrite is a very interesting mineral for many reasons. The name Pyrite comes from the Greek word â€Å"pyr† which means â€Å"fire,† and was named because  it was  found that sparks would fly from it if struck against another minerals like steel. In early times, this sparking ability gave people a way of creating fire, and in later times, this  ability made it popular for  use  in early firearms devices  like the wheel lock. We will write a custom essay sample on Pyrite or any similar topic only for you Order Now Today Pyrite  is called  Ã¢â‚¬Å"Fools Gold†Ã‚  because throughout  history people  have mistaken it for Gold  because of  its similar visible structure, metallic surface  and brassy yellow color. The funny thing is Gold is often found  with to  Pyrite deposits. Pyrite can easily be distinguished from Gold. Pyrite  is much lighter in color and  much harder. Even though Pyrite is a fairly hard mineral, its crystals are known to  break and crumble, because it is brittle. Pyrite is common in the Earth’s crust and found in almost  every possible geological environment like sedimentary, metamorphic, magmatic and hydrothermal deposits. Pyrite’s usual crystal forms are cubic, octahedron and pyritohedron. When a cube and pyritohedron crystal combine, the  face of the cube  appear to be grooved with lines. Many times Pyrite will be found  in combinations of all these forms, but also can occur in masses, globular, radiating  or reniform. Pyrite is also commonly found  as small nodules. A mixture of this nodular  form, and are called â€Å"Pyrite Suns† or â€Å"Pyrite Dollars†,  are popular for collectors. Pyrite has the same chemical makeup as Marcasite but has a different structure, and shape. Pyrite is a polymorph of  Marcasite and it can be extremely  difficult to tell apart. The name Marcasite came from the Arabic word for Pyrite. The confusion between the two minerals is common because the jewelry  trade uses the name  Marcasite, when they are actually  selling Pyrite. Actual Marcasite can’t be used in jewelry because it is even more likely than Pyrite  to crumble into a  powder. Another mineral named Bravoite is very closely related to Pyrite,  but contains 20% more nickel. Even though Pyrite contains a high percentage of Iron and is common, it is not used as a source for Iron today. It was mined as a source for Sulfur during WWII to produce sulfuric acid. The Sulfur  component of  Pyrite was in high demand as a strategic chemical, and was found in parts of Tennessee. The Pyrite supplied them with enough sulfuric acid to get the job done. Pyrite can be used to make marcasite jewelry and it usually set in silver. Pyrite is always in the process of being created or destroyed. It is mostly a good mineral but does have its down sides. Sulfate released from decomposing pyrite combines with water producing sulfuric acid, which leads to acid rock drainage and potentially acid rain. Pyrite also has caused problems for miners. The main issue is dust explosions brought from Pyrite. To prevent these explosions the miners spray limestone on the exposed coal surfaces. Pyrite has also been known to cause some structural damage, and did so in the U. S. , Canada, and Ireland. In 2009 problems with Chinese drywall imported into the U. S. after Katrina were results of oxidation of pyrite. Stone buildings containing pyrite have been known to turn brown. Other than a few problems, Pyrite is a beneficial mineral. How to cite Pyrite, Papers

Financial Account Business Involvement

Question: Describe about the Financial Account for Business Involvement. Answer:: 1. Explaining the method used by Queenslander Ltd for each transaction: (a) The overall situation mainly states that Queenslander ltd is liable to pay the debt of its employee as the guarantor if he defaults. However, the situation is still in control and there is only a likely change that the employee will default. The employee has not already defaulted it is just an assumption and no concrete proof is been depicted in the situation. As per the AASB under obligation involves settlement in future sacrifice of economic benefits in paragraph 64, which only depicts that the guarantor is only liable to record loss if the borrower has already defaulted and the guarantor has settled the account (Aasb.gov.au, 2016). However, in this case, the situation is still in control and borrower has not defaulted then Queenslander ltd cannot record it in their financial statement. (b) The shares gifted by the generous customer will be treated as asset and can be listed in the assets section of the financial statement. Furthermore, the 500 shares worth $2 each will be recorded under the asset section, which could help in generating future benefits. () mentioned that asset gift is mainly used by companies to reduce their tax pay and increase their retained income. Furthermore, as per the AASB A65 paragraph the overall accumulation of financial instruments is mainly depicted in the asset side of the financial statement (Aasb.gov.au, 2016). Furthermore, Queenslander ltd can effectively add the gifted shares worth $1000 in the 30th June 2016 financial statement. (c) The panoramic views of the Sunshine Coast hinterland from the windows of the cafe are an intangible asset, which mainly helps in attracting customer to the cafe. However, this intangible asset cannot be valued in terms of money, as the company did not obtain it from monetary expenditure. As per the AASB paragraph 23 and 33 intangible assets that is been obtained from no monetary expenses cannot be recorded by the company in their financial statement (Aasb.gov.au, 2016). Furthermore, in paragraph 33 it states that the tangibility is not an asset characteristic, which could be used by companies to boost their financial statement. The panoramic view can be listed as per the goodwill, which is now valued in the financial statement. Thus, the overall impact of pragmatic view cannot be depicted in the 30th June 2016 financial statement of Queenslander ltd. 2. Depicting the viability of the proposal stated by the director: The overall proposal of the director for not conducting the depreciation on the machinery due to the increase in value is vastly wrong. In addition, depreciation has its own characteristics, which help the company to reduce tax and account for the useful life of the asset. However, the directors proposal is to not value the deprecation for the machinery and provide higher tax to the government. As per the AASB 116 from paragraph 43 to 62, the discussion on deprecation is been conducted (Aasb.gov.au, 2016). In addition, the AASB mainly states the deprecations is mainly conducted to support the usages value of the machines. Laing Perrin (2014) stated that companies to reduce the overall tax pay, which could in turn improve their retained profit, mainly use depreciation. On the other hand, Kober, Lee Ng (2013) criticises that some companies use the depreciation method to their advantage and reduce the overall dividend pat rate. In addition, companies to revalue their assets and make adequate depreciation adjustments mainly use the defined depreciation method and revelation model. Furthermore, the revelation model depicted in AASB 116 from paragraph 31 to 42 clearly states the company can revalue their assets and then charge the deprecation (Aasb.gov.au, 2016). The omission of depreciation cannot be conducted in the financial statement of Manly Ltd. In addition, the non-calculation of deprecation could decrease the overall retained profits and raise the overall tax liability of the company. Yao, Percy Hu (2013) cited that the overall fair value is reduced by the depreciation method, which in turn supports the usages conducted on machinery. AASB 116 paragraph 37 and 38 mainly defines the category of assets, whose depreciation needs to be calculated each year until the life expected asset is zero (Aasb.gov.au, 2016). In addition, the paragraph also states that the machinery needs to be valued simultaneously to identify the accurate value of the asset (Huang Vlady, 2012). Thus, it could be concluded that the proposal of the director for not considering the depreciation of the machinery is absurd. 3. Depicting the treatment of expenditure conducted by Sharks ltd under AASB 138 / IAS 38 intangible assets: There are mainly three aspects that could be derived from the scenario, firstly the intangible asset treatment, marketing expense treatment and cost of direct mailing. In addition, as per the AASB 138 from paragraph 18-67, it clearly states that any expense conducted on the intangible assets needs to be recognised as expenditure unless it forms the cost of the intangible asset (Aasb.gov.au, 2016). The overall direct mail is expenditure conducted by the company and is not adding any value to the overall intangible client list generated by the marketing department. Su, Wells (2015) stated that companies using the expenses as an intangible assets mainly reduces the overall viability of their financial statement. In addition, the mail list purchased by the company from its competitor, which is valued each year. As per the AASB 138, the intangible assets as customer list needs to be revaluated after each year for depicting the impaired loss, which could be inured (Aasb.gov.au, 2016). This revaluation is mainly helpful in depicting the exact value of the overall customer list and includes the additional benefits, which might be added from collected database. In this context, Russell (2015) mentioned that impairment of assets is mainly helpful in reducing the value of assets and depicting the future prospects that might be provided by the intangible asset. The effective use of impairment method as depicted in the AASB 138 could allow the company to portray the actual value of their intangible assets to the relative stakeholders (Aasb.gov.au, 2016). Thus, the impairment method could depict the adequate value of the customer list used by the company. Furthermore, the marketing expenditure that is been conducted by the company is mainly stated as the non-current assets and is being treated as an intangible asset. However, the overall marketing strategy of the company is not unique, which is depicted in the case. Furthermore, as per the AASB 138 paragraph 10, innovating marketing right are termed under the overall intangible asset category (Aasb.gov.au, 2016). Moreover, the company needs to depict the correct marketing expenses in their final account. In addition, the company could effectively reduce their overall profitability from $12 million to $10 million. Bond, Govendir Wells (2016) argued that some companies mainly use the identified loophole in accounting standard to boost their profitability and lure in potential investors. Depicting whether Bird Ltd should recognise the liability in 30th June 2017 financial statement: The overall case study mainly states that Bird Ltd could pay for the damages if they lose the court case. In this scenario Bird Ltd could effectively portray the depicted the losses, which is incurred under the contingency liability. Moreover, the AASB 137 paragraph 86, provision of contingency liability effectively states that companies are able are allowed to add the expenses, which might be incurred in near future (Aasb.gov.au, 2016). Moerman van (2015) stated that the use of contingency liability mainly allows companies to portray the losses which could be incurred in near future. Furthermore, the IAS 37 and AASB 137 effectively depicts the contingency liability, which might be used by companies if the losses in probable (Aasb.gov.au, 2016). Depicting the ways in which the matter could be dealt after the publishing of financial statements: The company is effectively depicted the losses, which might be incurred in the contingency liability section. This contingency liability section mainly helps the investors to detect the probable losses, which could be incurred by the company in the next few months. In addition, the company needs to portray no specific change after the loss is been incurred as in the contingency section it has been effective depicted. Furthermore, as per the AASB 137 paragraph 86 the overall contingency liability is mainly helpful in depicting the overall losses, which could be incurred in near term (Aasb.gov.au, 2016). However, if the company has not accounted for the contingency liability, then the losses incurred after the declaration of the final report will be accounted in the next financial cycle. In this context, Moerman van (2013) stated that companies with the help of effective AASB rules are able to portray their overall financial stability. On the other hand, Mayorga Sidhu (2012) criticis es that companys with the help of auditors are able to detect ways in which the overall taxes could be reduced and more income could effectively be retained in the business. References and Bibliography: Aasb.gov.au. (2016).Aasb.gov.au. Retrieved 9 October 2016, from https://www.aasb.gov.au/ Bond, D., Govendir, B., Wells, P. (2016). An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136.Accounting Finance. Huang, A., Vlady, S. (2012). The accounting and economic effects of currency translation standards: AASB 1012 vs. AASB 121.Journal of Modern Accounting and Auditing,8(11), 1601. Kober, R., Lee, J., Ng, J. (2013). GAAP, GFS and AASB 1049: perceptions of public sector stakeholders.Accounting Finance,53(2), 471-496. Laing, G. K., Perrin, R. W. (2014). Deconstructing an accounting paradigm shift: AASB 116 non-current asset measurement models.International Journal of Critical Accounting,6(5-6), 509-519. Lum, P. J. (2014). The public identification of tax aggression: An exploratory and value relevance study. Mayorga, D. M., Sidhu, B. K. (2012). Corporate disclosures of the major sources of estimation uncertainties.Australian Accounting Review,22(1), 25-39. Moerman, L. C., van der Laan, S. L. (2013). Long-tail liabilities: weaving accounting constructs into an'intertextual'web. Moerman, L. C., van der Laan, S. L. (2015). Silencing the noise: Asbestos liabilities, accounting and strategic bankruptcy.Critical Perspectives on Accounting,27, 118-128. Russell, M. (2015). Management incentives to recognise intangible assets.Accounting Finance. Su, W. H., Wells, P. (2015). The association of identifiable intangible assets acquired and recognised in business acquisitions with postacquisition firm performance.Accounting Finance,55(4), 1171-1199. Yao, D. F., Percy, M., Hu, F. (2013). Fair values and audit fees: Evidence from asset revaluations in Australia.