Is Deviance And The Deviant Label That Is Put Upon Female...

Topic- The topic that I have chosen for my research paper is deviance. More specifically the deviant label that is put upon female athletes. Given that they are scrutinized for becoming their own people and dismissing the traditional ways a female should behave, I would like to look at not only how these athletes are treated, but how they respond to it. Also focusing on if this process has changed over time. Thesis- Throughout the course of history, the consensus regarding traditional gender norms has changed immensely. Just the thought of going against these morals was unthinkable and shamed. However, as times have come to change, the challenging of these norms has become more accepted along with the notion that there are no†¦show more content†¦I cannot exactly say what because I did not live there, but there is always that thought. It always varies place to place, we are always seeing change, through technology and diversity for example, they influence how we define deviance. So yes and always. Q2. If so, will these previously thought of deviant behaviors always have that label, even if it is more accepted in today s society? Will they forever be known as deviant? A2. No, that s not always the case. Certain labels can change. Even so far we ve seen cases where one was deviant and we see radical change over time, there is nothing in a way that keeps it deviant. However some things are harder to change over time. Q3. Why, in today’s age does more media coverage play a role? (it being easier to access, faster to publish news, more platforms†¦etc) A3. Cleary media plays some role and accessing information plays a role. Social reactions always plays a role, historically information would get passed and people would get stigmatized and labeled, now there is so much information that some can be cancelled out. For instance, how we hear about all of this crazy stuff on how Russia closed fake information supporting Trump. They would tweet and it would become fake news. People would then retweet what was said and it would be retweeted a million times to the point where it was all out for everyone to see and discuss. Sorry I am getting off ofShow MoreRelatedIt Is No Secret That The Socially Constructed Concept Of1534 Words   |  7 Pagesconstructed concept of deviance is a label that is able to form a certain stigma to those who the label has been applied. Deviance is simply a violation of any societal norm. Any behavior that is deemed odd or irregular by the majority may be considered deviant. These behaviors and actions may produc e different reactions from outsiders, or possibly none at all, depending on the audience or norm that had been broken. Anyone who decides to go against these norms will not only receive such a label, but will mostRead MoreMale Eating Disorders2574 Words   |  11 Pages06/25/2000, Vol. 149, Issue 51430, Section 16, p8. Hausenblas, H.A., Carron, A.V. (1999). Eating Disorder Indices and Athletes: An Integration. Journal of Sport Exercise Psychology. 21, 230-258. McLorg, P.A. Taub, D.E. (1992) Anorexia Nervosa and Bulimia: The Development of Deviant Identities. In D.H. Kelly (Ed.), Deviant Behavior: A Text-Reader in the Sociology of Deviance. (pp. 203-214). New York: Worth Publishers. Phillpot, D., Sheppard, G. (1998). More Than Mere Vanity. GuidanceRead More Male Eating Disorders Essay2485 Words   |  10 PagesEating Disorders in Males Eating disorders have traditionally been a â€Å"woman’s problem.† It has not been until recently that we have recognized the fact that males are suffering from these deadly disorders as well. It has been generally agreed upon that anywhere from five to 15 percent of all reported cases of eating disorders are attributed to men. This paper will examine its incidence in males and the physical and psychological aspects associated with having an eating disorder. First letsRead More The Sociological Aspect of Obesity Essay7419 Words   |  30 Pagesexamining the socio-cultural, gender, and psycho-social effects and includes the different perceptions of the epidemic as well as what is deemed acceptable in the society we live in. In the American culture, obesity is seen as a bodily abnormality and deviance that should be corrected. Obesity has indeed become one of the most stigmatizing bodily characteristics in our culture (Brink, 1994). In the Western culture, thinness does not just mean the size of the body, but it is associated with such qualitiesRead MoreStephen P. Robbins Timothy A. 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Most of us are exposed to more information each day than we can possibly pay attention to. More than 6,000 business books are published each month. Moreover, no mechanism exists to organize, prioritize, or interpret that informationRead MoreOrganisational Theory230255 Words   |  922 Pagesorganization poses. In this spirit we examine the challenges of: †¢ Modernist theories of organization that form the controversial and challenging foundations of organization theory. †¢ The development of neo-modernist theories of organization that claim to ‘put people first’ and t hen the ways that these theories have been transformed into . xiv Preface ‘new wave’ approaches in which there is an emphasis on the control of organization members. †¢ We then explore the ways in which postmodern philosophiesRead MoreStrategic Marketing Management337596 Words   |  1351 PagesMarketing Management Dedication This book is dedicated to the authors’ wives – Gillian and Rosie – and to Ben Gilligan for their support while it was being written. Acknowledgements Our thanks go to Janice Nunn for all the effort that she put in to the preparation of the manuscript. Strategic Marketing Management Planning, implementation and control Third edition Richard M.S. 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Should Religious Education Be Public Schools - 1719 Words

I was raised as a catholic for a majority of my life but was completely unaware that Catholics were Christians too. This confusion and lack of religious knowledge is the norm in the United States. To combat this startling issue some have proposed we have religious education in our schools. Religion is a taboo issue and turns even more taboo when we involve children. Many oppose the teaching of region in our schools for the simple reason of separation of church and state. Another reason this is met with resistance would include all the reasons for which religion is frowned upon such as: crating division amongst people and misunderstandings. However, others argue that religious education is necessary in public schools due to the immense†¦show more content†¦In effect, todays educator should be permitted to cover such topic, providing students with the creationist perspective. For the most part, only evolution has been given a its proper place. Evolution and creationism shoul d hold the same weight as both present large influences in different aspects of our lives. Both undermine how we view things and even influences our moral perception. Also, these theories hold major weight In our society, hence students should be knowledgeable in these areas. Students should be presented with informative unbiased ideas of each to come up with their own conclusions. To hold a truly dolid educational foundation students must be presented with alternatives to evolution and thus develop the proper thinking skills. In another poll, conducted by Pew Research revealed that 1 out of three Americans opposed evolution. A large number of those who refused creationism were evangelicals and Protestants who believe humans have always existed in the form they hold today. A majority of evangelicals don’t agree with the current theory of evolution but rather believe in theistic evolution. Theistic evolution supports the principles of evolution but involves God. Since the earl y 1930’s, evangelicals have always fought the involvement of

Accounting Theory Half Defence

Question: Discuss about theAccounting Theoryfor Half Defence. Answer: Introduction Paul Dunmore wrote the article Half Defence of Positive Accounting Research. The book is about the accounting theory that helps to understand how people behave the way they do. The aim of the author was to introduce the theory into practical daily life (Paul 2009). Most importantly, the article is looking at the significance of the accounting theory in the corporate world and how it adds value to the production efficiency in various entities. The aim of this report is to conduct a critical analysis of the article including the summary and critical review of the study process. The aim is to identify the weaknesses of the article and capitalize on the strengths. Summary of the Article The main objective of the article is to provide critical analysis on the application of the accounting theory on the daily lives of the people and how it affects the behavior of the people. According to the article, it is not possible to predict the financial and capital markets, and this means that people behave by the current changes in the business environment (Choi et al. 2009). The accounting theory, in this case, highlights the significance of predicting individual and market behavior regarding the market. The author was much concerned about positive accounting theory as the theory that helps to make effective predictions in the business environment. Further, the positive accounting theory argues that economists are not so interested to find out what is to be done but the factors behind the happening of a certain event. However, the management of an organization must take appropriate measures to determine the factors that affect the operations of the business (Dahmash et al. 2009). It is because the management must take appropriate measures to compete effectively in the competitive market. As such, the author argues that positive accounting theory is necessary for understanding the factors behind certain events so as to take measures to manage the issues. Besides, the author argues that most investors use the positive accounting theory to make decisions regarding pricing. For instance, the investors are keen to understand the factors that influence the behavior of the consumers and formulate strategies and systems that can help to attract and retain the consumers (Davila and Foster 2007). This is because the theory argues that consumers are rational and they make rational decisions. In this regard, it is necessary to understand the relationship customer behavior and the market factors. In this way, one can link the accounting behavior and rational behavior thus improving the quality of decisions management makes that influence the success of their business. Paul Dunmore tries to explore the reasons why people behave the way they do. However, previous research has not managed to develop the causal theory that clearly explains this concept about human behavior. The positive theory helps to understand the accounting issues and how it influences the behavior of individuals in the society (Hay et al. 2006). Despite the fact that many scholars have tried to develop the accounting their help to understand the human behavior, they fail to come up with clear conclusions because it is hard to test the theoretical models they use in their studies. Other factors that affect the reliability of the studies include lack of focus in understanding the numerical values, but instead, they focus on using theories as lenses to evaluate the qualitative data. However, to some extent, the positive theory can help to understand some prior knowledge about the relationship between changes in the financial markets and the behavior of individuals. The article argues that the previous scholars have tried to explain the concept of human behavior. However, they use models that cannot be tested scientifically to prove the findings. It means that they must develop subjects for detailed testing to provide appropriate answers to the issues surrounding the accounting theory (Humphrey 2008). The use of a quantitative method for doing the study is useful, but they are reduced to just statements that cannot provide a clear relationship between the variables. Also, Paul Dunmore argues that there is need to conduct a more vigorous research study that can be tested to determine the reliability of the findings instead of providing mere analysis. It means that there is need to conduct a scientific study to determine the causal and relationship effect. Research Question/Thesis The thesis of the research report is that there is a direct relationship between cause and effect in the practical world. The researcher selected this topic because it helps to promote organization throughout the study with the aim of achieving the goals and objectives. Besides, the thesis is significant because it helps to guide the researcher throughout the study with the aim of finding the answers to the gaps identified in the previous research (Hay et al. 2006). In this regard, the investigator managed to conduct the study systematically from the introduction to the literature review. For example, most of the interpretive researcher use open questions, and this makes it difficult to conduct a scientific study. In the literature review, the researcher managed to identify that human agency is not based on the social constructive in nature. The social nature of the world according to the author determines the roles and relationships people engage taking into account the cause and effect nature. However, the author was successful to conduct this research with the help of the thesis statement (Francis 2006). Based on the research questions, the author asserts that the only ways to observe the world are through own experiences and descriptions as well as engaging various participants thus improving the results. The interpretive research program underlies these views but helps to understand the relationship amongst individuals. Human beings are different, and they have different behaviors when it comes to rationality. Because of the differences in perception, it is not easy to understand the experience (Hannam 2009). However, the accounting theory argues that people make decisions based on the cause and effect. In simple terms, the researcher has tried to explore the concept of human behavior according to accountancy theory, but this is made possible because of the thesis developed. Therefore, the thesis guided the researcher throughout the study and in the process remained focused and avoids deviating from the aim of the study. Theoretical Framework In the accounting industry, most accountants face various issues that affect their operations. Previously, scholars have conducted extensive research regarding the best accounting techniques, but they have not managed to develop the most effective strategies that enhance the business operations. For example, the positivity research program is applied in the accounting sector to enhance the operations of the accountants (Gonthier-Besacier and Schatt 2007). However, the program is not appropriate because it faces many challenges. The scholars who use the technique according to author encounter problems such as casual construction models that are not tested scientifically and reliance of the hypothesis that is not tested. In this effect, more research is required to improve the accounting standards. It is also important to understand that the previous accounting theories have four basic assumptions that affect their effectiveness. The first assumption is the economic assumption that states that the operations of the business are different from the activities of the owners of the business. In this regard, the accountants do not assume that the business does not face any significant risk such as dissolution (Francis 2006). However, this is a wrong assumption because any business is prone to various risks. Finally, the periodicity assumption argues that the business is broken into various fiscal periods taking place in various fiscal periods. In this effect, the assumptions affect the accounting standards because they do not meet the changes in the business environment. Considering the assumptions of the theories, research is required in the accounting sector to develop better policies that look into the cause and effect relationship. As such, the scholar will have to deeply research more about accounting standards and how they influence the decision-making process among the managers (Fogarty and Markarian 2007). In this regard, the accounting theory helps to understand the issues well by identifying the weaknesses and address the loopholes in the study. Therefore, this research was required because it helps to understand the cause and effect relationship effectively. Significance and Limitations of the Article The first significance of the article is that it helps to understand how people make decisions that affect their accounting strategies. After reading the article, most people can understand the relationship between the human behavior and accounting settings. As such, the author has improved the thinking of the individuals and how they make decisions (Berg 2008). Besides, the article has improved the research methods. One can realize that the author was organized in doing the research starting from the introduction, review of the literature and methodology used to conduct the study. Learners can also understand how research process is conducted. Therefore, the article is significant because it helps to promote the learning process (Kumar 2010). However, the article also raises questions regarding further research such as how to conduct research using scientific methods and the article does not address a specific issue in the accounting theory. On the other hand, research limitations, in this case, can affect the research reliability. In the first place, the author did not indicate how the author collected data from the respondents. For any research to be successful, it is necessary to collect primary data as well as secondary data that help to find answers to the research questions effectively (DeMarrais and Stephen 2010). Therefore, the researcher failed to convince the readers about the process of conducting the study and this limits the reliability of the research findings. Further, the researcher has drawn conclusions that are not critical and do not reflect on the methodology used hence one can question the results. Another limitation one can identify from the article is that the researcher did not indicate the prior studies regarding the research topic (Eriksson and Kovalainen 2008). The researcher has tried to explore the issue of accounting theory but has not quoted the previous studies about the same topic and the weaknesses. As such, it is difficult to make comparisons to understand which study gives the best results as well as improvement from the previous studies (Collins 2010). Finally, the article does not indicate the measure the investigator used to collect and analyze the results. The ability to interpret the results successfully depends on the measure used. In future, therefore, the researcher will have to give details of the research process. These limitations affect the significance of the article because the readers want to understand how the author conducted the study and the methodology used. This is because the methods used to collect and analyze data influence the reliability of the findings (Bischoping 2009). As such, the limitations in this article affected its significance because some scholars cannot buy its ideas. The findings must align with the research method failure to which scholars can dispute the results. However, the author tried to provide content analysis and using scholarly information but this is not enough in conducting the study and answer the research question successfully. Conclusion Half Defence of Positive Accounting Research article was written by Paul Dunmore. The aim of the study is to develop explanations that help to explain causal and effect relationship and how they affect the human behavior about accounting settings. The article helps to understand the effectiveness of the positivist research program. However, the limitations identified in the study include the inability to provide appropriate data, lack of information and data from the previous about the same topic and the author did not provide the measuring method used to analyze the collected data. References Berg, B. L 2008, Qualitative research methods for the social sciences. 7th ed. Boston, MA: Allyn Bacon. Bischoping, K 2009, Review of Social research methods: Qualitative and quantitative approaches, SAGE Publications Ltd. Collins, H 2010, Creative Research: The theory and practice of research for the creative industries. Lausanne: AVA Academia. DeMarrais, K and Stephen D. L 2010, Foundations for research: Methods of inquiry in education and the social sciences. Mahwah, NJ: L. Erlbaum Associates. Paul, D 2009, Half Defence of Positive Accounting Research. Massey University: New Zealand. Choi, J.-H., Kim, J.-B., Liu, X and Simunic, D. A 2009, Cross-listing audit fee premiums: Theory and evidence. The Accounting Review Vol. 84, No. 5, pp. 1429-1463. Dahmash, F. N., Durand, R and Watson, J 2009, The value relevance and re- liability of reported goodwill and identifiable intangible assets. The British Accounting Review Vol. 41, No. 2, pp. 120-137. Davila, A and Foster, G 2007, Management control systems in early-stage startup companies. The Accounting Review Vol. 82, No. 4, pp. 907-937. Eriksson, P and Kovalainen, A 2008, Qualitative Methods in Business Research, 1st ed London: SAGE Publications Ltd. Fogarty, T. J and Markarian, G 2007, An empirical assessment of the rise and fall of accounting as an academic discipline. Issues in Accounting Education Vol. 22, No. 2, pp. 137-161. Francis, J. R 2006, Are auditors compromised by non audit services? Assessing the evidence. Contemporary Accounting Research Vol. 23, No. 3, pp. 747-760. Gonthier-Besacier, N, and Schatt, A 2007, Determinants of audit fees for French quoted firms. Managerial Auditing Journal Vol. 22, No. 2, pp. 139-160. Hannam, J 2009, God's Philosophers: How the Medieval World Laid the Foundations of Modern Science. Icon, London. Hay, D. C., Knechel, W. R and Wong, N 2006, Audit fees: A meta-analysis of the elect of supply and demand attributes. Contemporary Accounting Research Vol. 23, No. 1, pp. 141-191. Humphrey, C 2008, Auditing research: A review across the disciplinary divide. Accounting, Auditing Accountability Journal Vol. 21, No. 2, pp. 170-203. Kumar, R 2010, Research Methodology: A Step-by-Step Guide for Beginners. London: Sage.

Hero and Leander free essay sample

This paper distinguishes between the two voices in Marlowes epic poem the Hero and Leander. This paper explores the similarities and differences between the two separate voices, one being the narrator and the other the poet himself, in the context of Marlowes epic poem Hero and Leander. For the reader of Hero and Leander, another dilemma with the narrator and Marlowe the poet arises when we ask the reason for Marlowes desire to tell his tale through the eyes and voice of an unidentified narrator apart from himself. The initial reaction of an observant reader would be that the narrator is quite inappropriate for this poem. Hero and Leander then represents Marlowes ultimate attempt at human comedy via a speaker who represents the poets own image of human nature. In Christopher Marlowes narrative poem Hero and Leander, a major obstacle confronts the reader in the form of attempting to separate the narrative voice of the poet Marlowe from that which W. We will write a custom essay sample on Hero and Leander or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page L. Godshalk calls the sensibility of a dramatized narrator. . . who stands between us and the lovers (307). David Farkas, in his Problems of Interpretation in Marlowes Hero and Leander,` points out that he hears `two voices in the narrative: the genuine Marlovian voice and the hidden narrators (Knoll 129). In light of these observations, the question arises as to the means of distinguishing between the dual voices present in the poem. Godshalk asks Is it Marlowe or the narrator who is so taken with Leanders physical beauty and with Heros pretended innocence even as she coquettishly leads him on? (308). Thus, Hero and Leander, in regards to the poet/narrator question, builds its own mysteries and demands a variety of responses which are compounded by the fact that we see (the characters) through the eyes of Marlowe, the poet, and through those of an intrusive narrator (Levin 140).

Capital Punishment Essays (1284 words) - Capital Punishment

Capital Punishment Punishment, is the execution of criminals by the state, for Capital Punishment deters murder, and is just Retribution. Capital committing crimes, regarded so heinous, that this is the only acceptable punishment. Capital punishment does not only lower the murder rate, but it's value as retribution alone is a good reason for handing out death sentences. Support for the death penalty in the U.S. has risen to an average of 80% according to an article written by Richard Worsnop, entitled "Death penalty debate centers on Retribution", this figure is slightly lower in Canada where support for the death penalty is at 72% of the population over 18 years of age, as stated in article by Kirk Makir, in the March 26, 1987 edition of the Globe and Mail, titled "B.C. MPs split on Death Penalty". The death penalty deters murder by putting the fear of death into would be killers. A person is less likely to do something, if he or she thinks that harm will come to him. Another way the death penalty deters murder, is the fact that if the killer is dead, he will not be able to kill again. Most supporters of the death penalty feel that offenders should be punished for their crimes, and that it does not matter whether it will deter the crime rate. Supporters of the death penalty are in favor of making examples out of offenders, and that the threat of death will be enough to deter the crime rate, but the crime rate is irrelevant. According to Isaac Ehrlich's study, published on April 16, 1976, eight murders are deterred for each execution that is carried out in the U.S.A. He goes on to say, "If one execution of a guilty capital murderer deters the murder of one innocent life, the execution is justified." To most supporters of the death penalty, like Ehrlich, if even 1 life is saved, for countless executions of the guilty, it is a good reason for the death penalty. The theory that society engages in murder when executing the guilty, is considered invalid by most supporters, including Ehrlich. He feels that execution of convicted offenders expresses the great value society places on innocent life. Isaac Ehrlich goes on to state that racism is also a point used by death penalty advocates. We will use the U.S. as examples, since we can not look at the inmates on death row in Canada, because their are laws in Canada that state that crime statistics can not be based on race, also the fact that there are no inmates on death row in Canada. In the U.S. 16 out of 1000 whites arrested for murder are sentenced to death, while 12 of 1000 blacks arrested for murder were sentenced to death. 1.1% of black inmates on death row were executed, while 1.7% of white inmates will die. Another cry for racism, as according to Ehrlich, that is raised by advocates of the death penalty is based on the color of the victim, for example "if the victim is white, it is more likely that the offender will get the death penalty than if the victim had been black". This is true, if you look at the actual number of people who are murder. More people kill whites and get the death penalty, then people who kill blacks and get the death penalty. The reason for this is that more whites are killed, and the murders captured. Now if we look at the number of blacks killed it is a lot less, but you have to look at these numbers proportionately. Percent wise it is almost the same number for any race, so this is not the issue. In a 1986 study done by Professor Stephen K. Layson of the University of North Carolina, the conclusions made by Ehrilich were updated, and showed to be a little on the low side as far as the deterrence factor of capital punishment. Professor Layson found that 18 murders were deterred by each execution is the U.S. He also found that executions increase in probability of arrest, conviction, and other executions of heinous offenders. According to a statement issued by George C. Smith, Director of Litigation, Washington Legal Foundation, titled "In Support of the Death Penalty", support for the death penalty has grown in the U.S., as the crime rate increased. In 1966, 42% of Americans were in favor of capital punishment while 47% were opposed to it. Since the crime rate United States has increased, support for

Halloween Movie Quotes That Will Haunt You

Halloween Movie Quotes That Will Haunt You Hollywood has produced some fabulous horror classics. Movies like Nightmare on Elm Street, House on Haunted Hill, The Shining, and The Sixth Sense are blockbusters that made horror a winning formula. What makes horror movies so enticing?​ Halloween  commemorates the living and the dead, the real and the surreal. Even for a non-believer, Halloween is a fun festival as it creates an aura of mystery and daredevilry around us. Likewise, horror movies are thrilling because of special effects, mysterious plotline, and voodoo science. Stories about the supernatural try to unravel the mysteries that surround death and rebirth. Horror Movies Quotes Use these Halloween movie quotes to spook your party guests. With voice modulation and the right sound effects, these quotes can make any brave-heart shudder. You can also use these quotes to decorate your Halloween party invites, party favors, and thank you cards. Nightmare on Elm StreetChildren: One, two. Reds calling for you. Three, four. Better lock your door. Five, six. Grab your crucifix. Seven, eight. Gonna stay up late. Nine, ten. Never sleep again.Planet TerrorDr. William Block: Im gonna eat your brains, and gain your knowledge.The Addams FamilyMorticia [to Gomez, watching Pugsley sleep]:  Its so sweet. He looks just like a little entrà ©e.The HauntingTheodora: Havent you noticed how nothing in this house seems to move until you look away and then you just... catch something out of the corner of your eye?The UninvitedRoderick Fitzgerald: Thats not because there are most ghosts here than other places, mind you. Its just that people who live here about are strangely aware of them. You see, day and night, year in, year out, they listen to the pound and stir of the waves. Theres life and death in that restless sound. And eternity too.The OthersMrs. Mills: Sometimes the world of the living gets mixed up with the world of the dead. The Addams FamilyMargaret [to Morticia]: You are too precious for words, why I could just... eat you alive!The OthersMrs. Mills: The intruders are leaving, but others will come. Sometimes well sense them. Other times, we wont.The FlyVeronica Quaife: Be afraid. Be very afraid.Silence of the LambsHannibal Lecter: I ate his liver with some fava beans and a fine Chianti.Childs PlayChucky: Hi! Im Chucky. Want to play?Dawn of the DeadTelevangelist: When theres no more room in hell, the dead will walk the earth.The Sixth SenseCole Sear: I see dead people.Halloween H20: 20 Years LaterNorma Watson: You know, its Halloween. I guess everyone is entitled to one good scare, huh?Halloween (1978)Dr. Sam Loomis: Death has come to your little town, Sheriff. You can either ignore it, or you can help me to stop it.Halloween (2007)Dr. Samuel Loomis: These eyes will deceive you, they will destroy you. They will take from you, your innocence, your pride, and eventually your soul. These eyes do not see wha t you and I see. Behind these eyes one finds only blackness, the absence of light, these are of a psychopath. Halloween (1978)Tommy: You cant kill the Boogey man.American PsychoPatrick Bateman: I want to stab you to death, and then play around with your blood.Friday the 13thCrazy Ralph: Im a messenger of God. Youre doomed if you stay here. This place is cursed. Cursed... Its got a death curse!

Fair Value Measurements of Financial Instruments by US companies and Research Paper

Fair Value Measurements of Financial Instruments by US companies and comparability issues - Research Paper Example Thus the implementation of the fair value has to be implemented at an applicable hierarchical level (Price Water Coopers, 2009, p.2) Need for study Fair value measurement of financial instruments has become a debatable topic since the emergence of the economic downturn. According to the International Accounting Standards Board (IASB) it has been made a rule to report the financial instruments based on the fair value measurement system. Through the calculation of the financial data at fair value prices the decisions related to the high risky business facing economic problem in the financial market becomes easier. The financial statements of the company computed at a fair value system gives more meaningful information to the investors, suppliers and creditors about the valuation methodologies thus used for the same. Hence it is only justified to have a clear view about the impact of the fair value measures of the financial instrument of the company. Literature review The fair value mea surement is implemented both by Goldman Sachs and Citibank with the purpose of getting the actual value during selling of assets or during the transfer of a liability on the date of measurement between the participants of the market. Even while trading of the derivatives of the company measuring in the fair value is of utmost importance to the company. Thus maintaining the rules of the levels of the hierarchy the implementation of the fair value measurement is essential as the correct information related to the accounting of the company’s books of accounts gets projected. Methodology The three methodologies for the calculation of the fair value of the company are market approach, income approach and the cost approach. In market approach the matrix pricing method is used which helps in finding the value of the debt securities in comparison to that of another firm without relying on the data of the quoted prices of specific securities. The time value of money technique is imple mented in case of the income approach methodology of fair value measurement. Lastly based on the concept of obsolesce is the implication of cost approach system of fair value. The data related to the calculation of the fair value of a company can be obtained from the annual reports of both Goldman Sachs and Citibank. For the convenience of analysis the period of 2011 has been chosen. The financial ratios are generally implemented to assess the financial health of the company, analysing which the companies fair value measurement can be done. Limitations of study The fair value measurement also has some criticism in its calculation method. Fair value measurement the inherent risk factor of the company tends to gets exaggerated resulting in misleading results in the long run. Hence the recording of the contingent losses which have not yet been realised signals negative outcome to investors, which lead to meeting of negative consequences. The fair value measurement is usually not prefer red by many analysts due to lack of reliability as the system of valuation has a tendency of showing an optimistic value irrespective of the present economic situation. Thus the business decisions taken on the basis such fair value measurement may be inaccurate in nature. Company profiles Goldman Sachs The Goldman Sachs Group, Inc. is one of the leading banks which is globally renowned for investment banking and provides a wide range of financial