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Today’s financial reporting inherits its origin in money, numbers and accounting dated back 7,000 years in Mesopotamia. The Italian Luca Pacioli, “first person to publish a work on double-entry bookkeeping”¹ is regarded as the father of accounting and bookkeeping. In USA, SEC issued its first Accounting Series Release which appeared to be Commission’s views on auditing and accounting, later, in 1982 has become known as Financial Reporting Releases. Today more than 100 countries permit publicly held companies to use International Financial Reporting Standards. This meteoric rise for use of financial reporting was due to a worldwide demand from regulators, lenders, trade partners, businesses, investors and policy makers. “The Companies Act of 1994 mandates requirement for financial reporting by all companies in Bangladesh.”² Banks’ reporting formats and disclosures in Bangladesh based on BAS 30 is similar to the requirements of the Companies Act of 1994. The research depicts how the two banking institutions of Bangladesh – Islami Bank Bangladesh Limited (IBBL) and Grameen Bank having two philosophical objectives – uniquely present their results of operation under a uniform financial reporting system and how they differ in their financial operations.

This chapter demonstrates a parallel between the presidential campaigns of Jair Bolsonaro (Brazil, 2018) and Donald Trump (United States, 2016) regarding their use of social media. Specifically, tweets from the former candidates on the social network sites were analyzed during a one-month timeframe before their respective presidential elections. Tweets were selected for analysis based on the fact that Twitter was the main platform used by both former presidential candidates. The analysis of the data reveals considerable similarities between the communication strategies of the two candidates. This research enlists McCombs and Shaw (1972) agenda setting theory based on their study of media during North American presidential campaigns in 1968 and Lippmann’s (2008) concept of public opinion. The methodology employed is based on Bardin (2011).

This work discusses gender issues related to the video game medium, addressing its production, consumption, and media repercussions. It begins with an overview of the emergence of the video game with the targeting of audiences that focused on sales campaigns to consumers along gendered lines that amplified the dominance of men in the space. The discussion then focuses on numerous ways that the gaming industry as a whole perpetuates a culture of misogyny. Empirical examples are provided of harassment, attacks, and the controversial event known as GamerGate. Subsequently, the complicated history of Brazilian video gaming development is presented to draw parallels with the development of the industry and the market in the United States. Finally, the chapter concludes with suggestions to stimulate new producers, developers, and video game scholars who are committed to building a more aware and diverse community.