What Is a Neutron

The neutron is the particle in the atomic nucleus with a mass 1 and charge 0. Neutrons are found together with protons in the atomic nucleus. The number of neutrons in an atom determines its isotope. Although a neutron has a net neutral electrical charge, it does consist of charged components which cancel each other out with respect to charge. Neutron Facts A neutron is a type of hadron. It consists of one up quark and two down quarks.Although the mass of a proton and a neutron are comparable, especially compared with the much lighter electron, a neutron is slightly more massive than a proton. A neutron has a mass of 1.67492729 x 10-27 kg.A neutron is considered a type of fermion because it has a spin 1/2.Although its possible to eject neutrons from the nucleus, the free particles dont last long before reacting with other atoms. On average, a neutron survives on its own about 15 minutes.

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The Role of Gender in Dracula - 1144 Words

Bram Stoker’s â€Å"Dracula† is a story about a Vampire named Count Dracula and his journey to satisfy his lust for blood. The story is told through a series of individuals’ journal entries and a letters sent back and forth between characters. Bram Stoker shows the roll in which a certain gender plays in the Victorian era through the works of Dracula. This discussion not only consists of the roll a certain gender takes, but will be discussing how a certain gender fits into the culture of that time period as well as how males and females interact among each other. The Victorian era was extremely conservative when it came to the female, however there are signs of the changing into the New Woman inside of Dracula. Essentially the woman was to be assistance to a man and stay pure inside of their ways. Throughout the Story of Dracula, it is apparent that the standard of a male in contrast to a female is Dramatically greater. We see through the letters that were sent back and forth between Mina and Lucy that Lucy is trying to choose between three men. The first of which is Quincey Morris whom in which is extremely wealthy and has a title to his name, however the downside to choosing him is that he is old. The second of which is Dr. Seward; although he is a doctor it is considered to be a negative due to the fact that his profession is in a mental institution. The problem with his profession being in a mental institution is that during the Victorian era, mental institutions were not aShow MoreRelatedGender Roles in Dracula769 Words   |  4 PagesGender Roles in Dracula In a time period where females had narrow gender roles, Bram Stoker wrote his novel, Dracula. The Victorian culture often suppressed women and their value. Traditional Victorian women were thought of to be pure and virginal. Bram Stoker revealed another side of women that was not often seen. These qualities were like that of the emerging new feministic culture called the â€Å"New Woman†. The concept of gender roles in the 1890’s was very conflicted; Dracula challenged traditionalRead MoreInverted Gender Roles: Dracula by Bram Stoker1465 Words   |  6 PagesEveryone In Bram Stoker’s novel Dracula, Stoker’s use of inverted gender roles allows readers to grasp the sense of obscureness throughout, eventually leading to the reader’s realization that these characters are rather similar to the â€Å"monster† which they call Dracula. Despite being in the Victorian era, Stoker’s use of sexuality in the novel contributes to the reasoning of obscureness going against the Victorian morals and values. Throughout the novel the stereotypical roles of the Victorian man and womanRead MoreThe Idea Of Gender Roles In Dracula By Bram Stoker1290 Words   |  6 Pagesdoes not represent reality. Gender norms are a form of social constructs assigned by society dictating how male and females should speak, dress, think and interact within societies context. Gender rules are then followed by gender norms; they define what is considered masculine and feminine; and whether or not these things are acceptable, appropriate or desirable by s ocieties mean. Dracula, a 1897 gothic fiction novel written by Bram Stoker explores the idea of gender roles in the victorian era perfectlyRead MoreWomen During The Victorian Era Essay1719 Words   |  7 PagesThroughout the 19th century, especially during the Victorian era, gender roles became very distinctive. There were certain characteristics that the ideal Victorian man or woman were expected to have which emphasized patriarchal superiority. The patriarchal system meant that males had dominance in their homes, specifically over women. The ideal man during this time period would focus on achieving job related success which, in turn, would show that he is an eligible suitor to get married. It was seenRead MoreAnalysis Of `` Dracula `` By Bram Stoker1631 Words   |  7 PagesPatriarchy and ingrained gender roles in most everyone’s mind. Most everyone feels comforted by their mother the most. Though there are a few exceptions, a mother is someone who has carried, given bir th to, and nurtured their offspring, especially in early years (often with breast milk). In Brahms Stoker’s Dracula, Stoker creates irony and draws attention to the deviation of Mina from the angel in the house Victorian woman by having Mina drink blood from Jonathan’s chest while Dracula watches over her.Read MoreDracula, By Bram Stoker1291 Words   |  6 Pages ​Bram Stoker, author of Dracula, not only creates the early depiction of vampire stories; but writes more to contradict the age old beliefs of women and their role in society. Dracula is more that just a vampire story. There is a deeper level to this. A level in which it can incite change in the way one percieves women. There is a noition that all women were to be the same but Dracula refutes that. Vampire sexuality, as represented in Bram Stoker s Dracula, reveals itself as both a phenomenon thatRead MoreCourtroom Case : Phyllis A. Roth Essay1558 Words   |  7 Pagesalso a Freudian. A better term to describe Roth would be a psychoanalytic feminist. One of her works as an author can be found in the back of the book Dracula: A Norton Critical Edition. Her criticism article is titled Suddenly Sexual Woman in Bram Stoker’s Dracula. In her article she analyzes the famous novel Dracula. She explores how gender plays a role in the novel and the concept of femininity. She wr ites about the transformation that takes place when a proper lady turns into a sexual vampire. HerRead MoreAnalysis Of The s Of And The Quiet, Proper Victorian Woman 934 Words   |  4 Pages A prevalent theme throughout Dracula is that of a woman’s role in society. The main female protagonist, Mina, is a delicate balance between the strong and independent â€Å"New Woman† and the quiet, proper Victorian woman that was customary in English society prior to the 1900s. She embodies the kindness, sense of duty, and femininity of a Victorian woman, while tentatively embracing the strength, bravery, and intelligence of â€Å"New Women.† Despite this slight reform, Mina still desires to be seen a meekRead MoreTexts Can Be Modified or Appropriated to Suit Different Audiences or Purposes, Yet Still Remain Firmly Within the Genre. Discuss Stoker’s ‘Dracula’ and at Least One of the Films You Have Studied.1050 Words   |  5 Pagesremain firmly wit hin the genre. Discuss Stoker’s ‘Dracula’ and at least one of the films you have studied. FW Murnau’s 1921 film Nosferatu is an appropriation of Bram Stoker’s 1897 novel Dracula. Despite it being an appropriation, explicit gothic conventions remain evident, which explore societal fears and values. These fears and values differ from Dracula, due to distinct contextual influences of different time periods. Stoker’s novel Dracula, presents the fear of female promiscuity, for whichRead MoreBram Stoker s Dracul Victorian Men And Women1455 Words   |  6 PagesKatherine Fulmer ENGL 3023 Dr. Lawrence 1 December 2015 Bram Stoker’s Dracula: Victorian Men and Women 1. Introduction Bram Stoker’s world famous novel Dracula, blurs the lines between Victorian ideal gender roles by using strong central female characters, such as, the three vampire sisters, Lucy and Mina, to express a powerful female sexuality challenging the Victorian notion of what makes a woman. The Victorian society placed women in a bubble of sexual purity and fragileness, making men the central

The American Civil Right Movement - 922 Words

It was just a single line in a speech given more than fifty years ago, yet many still remember it as one of the most important turning points in Southern political history and the American civil right movement. As many civil rights activists were fighting for the abolishment of Jim Crow laws, newly elected Governor George Wallace stood at the podium under the Alabama State House to deliver his inaugural speech which would later cement his legacy amongst the most controversial figures in Southern history. His infamous line, â€Å"segregation now, segregation tomorrow, and segregation forever†, represents the pinnacle of the southern struggle between pride and blame (Wallace). To some, George Wallace was an unabashed racist who was the embodiment of white supremacy and opposition toward the civil rights movement in the South. To others, he was a brave fighter for states’ rights amidst one of the most difficult transition periods in the South. Regardless of one’s p ersonal opinions about Gov. Wallace, his influence on many of the themes covered in this course such as the transformation of Southern politics, race relations, and ideals cannot be undermined. The Alabamian stood at the center stage of the southern civil rights movement where his fierce rhetoric and the subsequential outburst of racial violence and anger were forever seared in the region’s memory. By studying George Wallace and his inaugural speech, one can trace the roots and evolution of southern ideals and politicsShow MoreRelatedThe American Civil Rights Movement586 Words   |  2 PagesHas someone ever told you that you were not allowed to do something that others had the right to? Maybe it was your parents, your boss, the government, but you thought you had just enough right as anyone else did? Well, during the 1960’s not everyone had the same rights. During the Civil Rights Movement, African Americans were fighting for equality. They didn’t want â€Å" separate but equal† they wanted full equality for their people. This caused many riots throughout the US. When we look at riots weRead MoreThe African-American Civil Rights Movement1295 Words   |  5 Pages The African-American Civil Rights Movement is arguably the largest and most successful push towards toward change in American history. The movement was influenced by some of the biggest figures in American history as well, led by Martin Luther King Jr. and influenced by others such as president Kennedy and Johnson. Amongst the numerous protests and powerful speeches during the Civil Rights Movement perhaps the most prominent is the series of three marches in 1965 known today as the â€Å"Selma to Montgomery†Read MoreThe Civil Rights Movement And The American Civil Movement958 Words   |  4 Pages The Civil Rights Movement, also known as the American Civil Rights Movement and other names, is a term that encompasses the strategies, groups, and social movements in the United States whose goals were to end racial segregation and di scrimination against African Americans and to secure legal recognition and federal protection of the citizenship rights enumerated in the Constitution and federal law. The movement was characterized by major campaigns of civil resistance. Between 1955 and 1968Read MoreThe American Civil Rights Movement1519 Words   |  7 PagesThe American Civil Rights Movement is personified through several prominent personalities. These figures exhibited strong character throughout their careers in activism that revolutionized the ideals and opportunities of the 20th century, standing as precedents for courage and perseverance in the face of widespread systemic oppression. However, not all of these figures received the acknowledgment and acceptance that their legacy deserved. One such figure was Bayard Rustin, a lifelong Civil RightsRead MoreThe American Of The Civil Rights Movement949 Words   |  4 Pagesstatement. As a whole, the Civil Rights Movement accounted for a drastic amount of changes to black businesses that primarily served black consumers. For instance, African American people stayed at blacked owned hotels, resorts, and restaurants, which gave way for African American entrepreneurship (Blackford 149). Once segregation was outlawed, African American consumers leapt at the opportunity to shop at white owned businesses. Post-Civil Rights Movement, the African American community has becomeRead MoreThe American Civil Rights Movement912 Words   |  4 Pagesthe Ferguson Riots after a young, unarmed teenager named Michael Brown was shot by a police officer. Some believe that these events and the emergence of the #BlackLivesMatter campaign could be the beginning of yet another American civil rights movement. The first LGBT movement began in 1969 after the raid of one of the few gay bars in the United States, Stonewall Inn. Often, the story of this seedy nightclub is distorted or hardly taught at all. A huge example of this is the recent movie on the riotsRead MoreThe American Of The Civil Rights Movement1886 Words   |  8 PagesFrom slavery to the Civil Rights Movement, the African American community has faced hardships, discrimination and prejudice based on their position in the racial hierarchy in the United States. Although the melting pot called the American population has learned to coexist in t he twenty first century, the African American community continues to face these problem even after the Civil Rights Act of 1964 was passed by Congress prohibiting discrimination of race, color, religion, sex, or national originRead MoreThe American Civil War And The Civil Rights Movement1725 Words   |  7 PagesAfter the American Civil War (1861-1865), major changes which were crucial to the establishment of African Americans in the American society took place. Before the bloody war, slaves were comprised of thirteen percent of the total population of the United States. The treatments they receive from their masters ranged from generous to abusive. The issue of slavery was becoming more and more apparent in social, economic, and most importantly political aspects of the country. In fact, even before theRead MoreThe American Civil War And The Civil Rights Movement1539 Words   |  7 PagesIn elementary school, students study the Civil War, and the Civil Rights movement. Teachers s peak about slavery and racism as if it were a thing of the past; and juvenile minds are lead to believe that Martin Luther King Jr.’s dream has finally come true. But as these futile minds mature, they encounter different versions of this â€Å"dream†. Caucasian faces may live to believe the world is a blissful place, but scoff at the waitress who struggles to speak english. Brown faces may look at the homosexualRead MoreThe American Civil War And The Civil Rights Movement901 Words   |  4 PagesStates were slave owners (Piersen 1996: 24). However, the controversy over slavery was a hotly debated topic in American society, leading eventually to the American Civil War (1861-1865), which finally brought slavery to an end. After the emancipation, overcoming slavery s legacy remained a crucial issue in American history, from Reconstruction following the war to the Civil Rights Movement a century later. The practice of slavery dates to prehistoric times, although its institutionalization

Female Gable Figure Dilukai, 19th early 20th century; Belauan Wood, paint, Kaolin Chinese Clay Essay Example For Students

Female Gable Figure Dilukai, 19th early 20th century; Belauan Wood, paint, Kaolin Chinese Clay Essay The piece of work I selected caught my attention as soon as I set eyes on it. It is Female Gable Figure Dilukai a 25 2/3-inch high wooden figure of a nude woman with her legs straddled. The piece seemed to be very crudely done. It appeared to be chiseled, very abstracted and very unrealistic. Her hair appears to be in a bun, her face has no expression. The arms that lead down to her knees and upper torso look detachable. The breasts are triangular and the left breast is lopsided. There is also an additional piece of wood around the lower part of the left arm. The legs are apart and the under half of the leg in a darker color. The womans exposed genitals are represented by a large dark colored triangle. The artist carved the womans vagina in vivid detail leading me to believe this sculpture was used for some sexual purpose. The figure appears on a wall in the museum however, due to the name of the piece I imagine this piece would have been mounted over the door of a building. I had two reactions to this piece. When I first saw this piece, it got me upset. Upset in that I did not believe someone would actually look at a woman and think that a sculpture like this one would be a good idea. I immediately thought this artist has no respect for women or a womans body. Then I found it somewhat funny and ironic that although I found this piece upsetting it was one of the few pieces that caught my attention. I found myself wanting to know more about this piece and the reason behind its existence. Thus making it the piece, I would write this paper on. My response to this piece came from my thinking that whoever did this sculpture must not have thought very highly of the woman this piece is representing. To think the artist took his/her time to carve every detail of a females vagina and not pay much attention to the rest of the womans body got me a little upset. However, after reading what this piece was originally used for and the story behind it I looked at it differently. I still cannot view this piece as fine art but I accept what its original purpose was.

International Financial Reporting Standards Professional Accountancy

Question: Discuss about the International Financial Reporting Standards for Professional Accountancy. Answer: Introduction: Investigate and Write a Brief History of the IFRS The professional accountancy bodies from the UK, the US and Canada made the firsts move in the area of convergence of accounting standard in 1966 and proposed the creation of the Accountant international study group (AISG). The rationale behind this move is to design comparative analysis in the three nations with respect to the accounting and auditing practices. The AISG released 20 comparative analysis reports till 1977 when it was disbanded (Barth et al., 2006). At the 40th World congress of Accountants held in 1972 in Sydney Sir Henry Benson proposed the formation of IASC (International accounting standard committee). One of the three AISG countries discussed and signed the approval and supported by the members of the specialized bodies of accountancy in Germany, France, Mexico, Australia, the Netherlands and Japan the International accounting standard committee (IASC) was founded in 1973 (Barth et al., 2006).The first chairman elected was Sir Henry Benson and Sir Paul Rosenfield was appointed as the primary secretary in the new organization. In only one of the nine original International accounting standard committee (IASC) countries only Germany, a relatively few of the registered business applied IASs in presenting statement to domestic investors. The chief objective of the International accounting standard committee (IASC) establishment aims to design a common set of premium standards for global accounting to substitute the accounting norms nationally (Irvine, and Lucas, 2006). The International accounting standard committee (IASC) issued 41 standards between 1973 and 2001 before it was reinstated by the international accounting standard board .It was consented by the EC to implement IASs or IFRS (international financial reporting standards) for all registered business in Germany, the UK France, and Netherlands along with remaining twenty one member countries by 2005 (Irvine, and Lucas, 2006). The government of Australia and standard setter had undertaken the adoption policy related with IAS by the year 2005.The roadmap for adoption policy set by The US is 2014 to 2016. The convergence with IFRS (international financial reporting standards) is also considered by Japan and Canada. In 2002 a memorandum of understanding (MOU) was signed by FASB (financial accounting standard board) of US and the international accounting standard board (IASB) with regard to US GAAP and international financial reporting standards (IFRS).In the agreement of Norwalk pledge was undertaken by both financial accounting standard board (FASB) and international accounting standard board (IASB) to jointly work for the development of accounting standards that provides high quality and compatible both in the domestic accounting and cross border reporting of financial aspect. There is an argument that the changes implemented in the US GAAP can have an implication on the international business accounting environment. Gannon and Ashwal (20004), make an argument that the endeavour of the financial accounting standard board (FASB) and IASB (international accounting standard board) have changed accounting process in respect to the US GAAP and more changes are projected as the difference between th e international financial reporting standards (IFRS) and US GAAP continues to narrow. In the recent past many countries both developed and developing implemented the international financial reporting standards (IFRS) with respect to the accounting and financial reporting. The lead taken by European Union (EU) since 2005 made it mandatory for all listed companies who are members of EU to implement and start adapting to IFRS in reporting. Almost 120 counties have implemented or converged with IFRS across the globe (Ball, 2001). International financial reporting standards (IFRS) are global accounting practice that is gaining acceptance across the globe rapidly. IFRSs are more oriented by the principle and objectives. They are based on the concept that the rules followed by then would have universal application and can be used by public companies worldwide to conduct their financial reporting. The implementation of IFRSs as formulated by IASB (international accounting standards board) is anticipated to lead to the appliance of universal set of standards related with finan cial reporting involving member of European countries and other member countries that have adapted to IFRSs. Nevertheless comparability is not likely to happen from the adoption of IFRSs (Ball, 2001). Thus it can be stated that internationalization and globalization will result in the reduction of much of the differences in the rules and application of accounting across countries, it will result in elimination of it and it is not expected to do that. Ball (2006) states the view that implementation of IFRSs will unlikely to be same and it may impact the perception and reporting of IFRS quality on the part of accounting professionals. According to Sunder (2010) there are six element of decision process for countries willing to implement the international financial reporting standards (IFRS). They are making contribution to wealth and prosperity of the community, relevant information included from all component of economy, long term steadiness, adjusting to alteration in the fiscal atmosphere, vigorousness against manipulation and confrontation to capture by tapered interest group (Bhattacharjee, 2009). The argument and debate of implementing IFRS is not limited ot the cost and benefit but it also is related with the implication of global financial reporting in case of the modification of IFRS as a outcome of the process of adoption. There is also concern in context to the varied version of IRFS and the difference in the implementation process apart from the IFRS present in label merely. The implementation and adoption of the IFRS in the European union and other 120 nation is confronted with a range of constraints for the implementing nation which are considering the implementation or confronted with the issues of deciding on when, how and why to go for the implementation of the IFRS system (Bhattacharjee, 2009). In this regard the benefit of IFRS can help them and it include greater comprehension and transparency of the financial report, reducing the cost of capital for the business and increasing the price of the shares based on the higher investor confidence and information transparency, reduction of standard setting cost nationally, regulation of securities market easily, financial data across borders and accessories opportunities related with investment can be compared easily, enhanced credibility of local markets to FDI clientele and potential partners considering merger and acquisition deal and potential lenders related with the financial statements of business entity in developing countries. Nigerias Current Accounting Regulatory Framework and its Progress Towards Standardising on IFRS The international monetary fund, the world bank, the G8 and G7countries, international organization of security commission (IOSCO), the United Nations (UN), the organization for economic co-operation and development (OECD), Finance ministers and central bank governors, and Basel committee on banking supervision in the international front have recommended the implementation of IAS or universal global set of accounting standards globally (Winney et al., 2010). In 200 the US SEC concept published on the IAS also promoted the convergence of quality global reporting of financial framework globally that will improve the strength of capital markets. In this regard the EU identified in the year 2002 a universal set of financial norms as a crucial support in developing a money market unity in European country. In the domestic market many countries and government along with tax regulator prefer a global accounting practice to monitor and tax the business entity conducting operation within the ir boundaries. In the context of Nigeria the convergence was initiated by the government of Nigeria in 2012 was supported by Nigerian accounting standard board (NASB) that has renamed as financial reporting council (FRC), Central bank of Nigeria (CBN) and Nigerian stock exchange (Winney et al., 2010). Generally the accounting and disclosure system of a country is crucial to the fiscal system and financial environment of the economy. This is guided by the contracting and informational requirement of the major stakeholder in the country and its function in the capital market and corporate governance. As the book-keeping method is corresponding to other aspect in the corporate structure, a match among them is obvious what outcome in various book-keeping method and financial management across different nation (Tarca, 2004). The corporate structure has implication over the structure and approach of accounting method and the application of global accounting standards. The requirement of Stock exchange is an integral part of the corporate framework and has direct implication on the application of international accounting system. The other implication includes foreign exchange choice of the company and the kind of disclosure. The listing of companies over the border create the need for IF RS reporting very essential for business entity with listing in stock exchange based on the jurisdiction related with IFRS. Convergence, Harmonization and Adoption of IFRS and its Clarification The harmonization process related with international financial system and followed by the process of convergence process in the 90s with respect to IFRS is concerned with the globalization of the wealth and financial market. In practice in it agreed that book-keeping and financial harmonization is essential for the globalization of wealth and financial markets. Financier in the capital and financial market now get opportunities to invest across the globe. Many companies undertake expansion of business across the national borders consistently. Business entities are able to seek capital at the minimum cost anywhere. The capital and securities market are increasing trhe capital flow with cross border. Some of the largest stock exchanges in the world execute the merger discussion and business deal with the help of internet (Tarca, 2004). In this regard the major concern is financial report transparency that encourages lenders, investors and other parties to gather the financial data of t he companies and conduct comparative analysis from one company in one country with other in another country. In addition there is requirement to give financial data with reliability, relevancy and comprehensive to fulfil the investors needs and help them to compare performance and take decision related with buying, holding and selling enabled by the minimization of differences related with the accounting and financial report between different countries. The term harmonization can be defined as the settlement of various book-keeping and accounting method by arranging into one group with the objective of keeping the standard form whereas content exhibit differences significantly. Convergence can be defined as the concept of bringing or converging the international accounting standard prescribed by the IASB and present accounting standard prescribed by the setters of standard nationally with the objective of removing option in financial system for events and transaction. The core purpose of convergence process is to establish a universal set of high quality and consistent international accounting standard internally as prescribed by IASB and followed by all the setters of standard nationally. The requirement for international accounting standard convergence for global standard setters is done with below objectives Identifying the increasing importance of global accounting standard. To make sure that individual standard setter does not exercise monopoly with respect to the best solution to problems in accounting. To make sure that national standard setters is not in a position to gain acceptance globally to set accounting standards. To elucidate different aspect of fiscal reporting where the countrywide standard setters is not capable to act on their own. Convergence is an approach whereby standard setters from across the countries conduct healthy discussion related with the problems of accounting and come to joint agreement using the combined experience thereby taking right decision. Obazee (2007) emphasis that convergence can be undertaken by two ways and they re adoption promoting complete implementation of IASB accounting standard or adaptation promoting modification of IASB accounting standard to adjust to the domestic market and financial attributes without deviating from the book-keeping standard and disclosure principles of the IASBs accounting standard. Convergence was developed with the view to transport accounting standard such as US GAAP and IFRS and harmonize by bridging the distance by producing standards that are identical. Based on SEC(2010) IFRS adoption across the globe require two approaches and they are convergence approach and endorsement approach It divides jurisdiction not following the IFRS ADOPTION as stated b y the IASB as observing the convergence approach. They maintain their local accounting standard but taking measures to converge and follow IFRS in the course of time as exhibited by the case of China. On the other hand endorsement approach is related with jurisdiction promoting individual process of IFRS to match with the local standard as exhibited by the countries in the EU. The concept of adoption with respect to IFRS is related with the complete implementation or application of IFRS without any change in the practice (MARLBOROUGH, 2004). The process of convergence may support adoption based on a stipulated time frame but it is not replacement for the process of adoption. Thus it is recommended that countries should oppose the enticement of convergence approach and opt for complete adoption of IFRS. This approach is identified to have the highest impact on the reporting of accounting and financial function, provide improved transparency and the financial statement disclosure. Nev ertheless the distinct evidences of the financial implication related with the IFRS adoption process have been stated to be limited. Benefits of IFRS Adoption Thus the suggested process of adoption of IFRS process helps in better comprehension and transparency, cost reduction in capital to business and higher prices of shares based on the improved investors confidence and data transparency, national standard setting cost reduction, securities market regulation getting easier, financial data across national borders and accessories of opportunities of investment can be compared easily, reduction of standard setting cost nationally, regulation of securities market easily, financial data across borders and accessories opportunities related with investment can be compared easily, enhanced credibility of local markets to FDI clientele and potential partners considering merger and acquisition deal and potential lenders related with the financial statements of business entity in developing countries (MARLBOROUGH, 2004). In case of international business the process assist o meet the disclosure procedures of security exchange formalities across the world. The other benefits related with the adoption of IFRS the reduced exposure to political pressures compared to the national standards, guidance to local implementation based on local situation on consistent basis, and the attempt for raising the accounting standard to the optimum possible level of quality across the globe. The final market impact of the process of convergence is an application of two impacts. The first impact is the primary informational and it is if convergence process enable book-keeping quality positively or negatively (Nobes, and Zeff, 2008). The second impact is related with the acquisition expertise and it is of the investors gain expertise in international accounting and it is related with the cost factor of developing the needed expertise. Thus it can be stated ex ante final market impact related with the process of convergence is not certain. Thus based on the article Brexit is done, now what about accounting and the position of UK after the exit from European Union it is evident that the adoption of IFFR by Nigeria is useful measure in making the accounting and financial report in accordance with the international accounting system as prescribed by IASB (Nobes, and Zeff, 2008). The uncertain future of Britain in the light if Scotland and Northern Ireland seeking to leave Britain makes it is not the right choice. Thus Nigeria implementing the adoption of IFRS will help to facilitate capital flow across the globe and increase the interest of lenders and investors helping the economy of the country. References Ball, R., 2001. Infrastructure requirements for an economically efficient system of public financial reporting and disclosure. Brookings-Wharton papers on financial services, 2001(1), pp.127-169. Ball, R., 2006. International Financial Reporting Standards (IFRS): pros and cons for investors. Accounting and business research, 36(sup1), pp.5-27. Barth, M.E., Landsman, W., Lang, M. and Williams, C., 2006. Accounting quality: International accounting standards and US GAAP. Manuscript, Stanford University. Bhattacharjee, S., 2009. Problems of adoption and application of international financial reporting Standards (IFRS) in Bangladesh. International Journal of Business and Management, 4(12), p.165. Gannon, D.J. and Ashwal, A., 2004. Financial reporting goes global. Journal of Accountancy, 198(3), p.43. Irvine, H.J. and Lucas, N., 2006. The globalization of accounting standards: the case of the United Arab Emirates. Malborough, N., 2004. International Convergence of Financial Reporting Standards. Nobes, C.W. and Zeff, S.A., 2008. Adoption of IFRS around the World and the lack of Clear Audit Reports on the Issue. Accounting Perspectives (forthcoming). Sunder, S. and Monopoly, I.F.R.S., 2010. The Pied Piper of Financial Reporting, being paper prepared for information for better markets conference ICAEW. London December, pp.20-21. Tarca, A., 2004. International convergence of accounting practices: Choosing between IAS and US GAAP. Journal of International Financial Management Accounting, 15(1), pp.60-91. Winney, K., Marshall, D., Bender, B. and Swiger, J., 2010. Accounting globalization: roadblocks to IFRS adoption in the United States. Global Review of Accounting and Finance, 1(1), pp.167-178.