<?xml version="1.0" encoding="UTF-8"?>
<item xmlns="http://omeka.org/schemas/omeka-xml/v5" itemId="1778" public="1" featured="1" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://omeka.org/schemas/omeka-xml/v5 http://omeka.org/schemas/omeka-xml/v5/omeka-xml-5-0.xsd" uri="https://archives.christuniversity.in/items/show/1778?output=omeka-xml" accessDate="2026-05-07T23:17:59+00:00">
  <fileContainer>
    <file fileId="1584">
      <src>https://archives.christuniversity.in/files/original/8d9ce5686cb6b29608020be2e0e6cb73.pdf</src>
      <authentication>7d19db6c29191f4f1f615fe77231b4b4</authentication>
    </file>
  </fileContainer>
  <collection collectionId="3">
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
        <elementContainer>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="18692">
                <text>Thesis</text>
              </elementText>
            </elementTextContainer>
          </element>
        </elementContainer>
      </elementSet>
    </elementSetContainer>
  </collection>
  <itemType itemTypeId="22">
    <name>PhD</name>
    <description>PhD Thesis</description>
  </itemType>
  <elementSetContainer>
    <elementSet elementSetId="1">
      <name>Dublin Core</name>
      <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
      <elementContainer>
        <element elementId="50">
          <name>Title</name>
          <description>A name given to the resource</description>
          <elementTextContainer>
            <elementText elementTextId="8784">
              <text>Impact on economic activities by adoption of international financial reporting standards by Indian companies</text>
            </elementText>
          </elementTextContainer>
        </element>
        <element elementId="49">
          <name>Subject</name>
          <description>The topic of the resource</description>
          <elementTextContainer>
            <elementText elementTextId="8785">
              <text>Commerce</text>
            </elementText>
          </elementTextContainer>
        </element>
        <element elementId="41">
          <name>Description</name>
          <description>An account of the resource</description>
          <elementTextContainer>
            <elementText elementTextId="8786">
              <text>The importance of international accounting practice studies has grown over the past few years in order to meet economic agent demands and to facilitate international business practices. It is essential to understand that international accounting convergence is an important topic for capital market regulators, investors, markets, governments and all others who deal with financial information of public companies. This brings out the importance of accounting as being an essential fiscal tool for various economic agents. The merit of international accounting convergence lies in its ability to minimize negative effects resulting from diversity of accounting practices in different countries (Cordeiro et al. 2007). In such a scenario, the introduction of International Financial Reporting Standards (IFRS) for listed companies in many countries around the world is viewed as one of the most significant regulatory changes in accounting history (Daske et al. 2008). </text>
            </elementText>
          </elementTextContainer>
        </element>
        <element elementId="39">
          <name>Creator</name>
          <description>An entity primarily responsible for making the resource</description>
          <elementTextContainer>
            <elementText elementTextId="8787">
              <text>Gupta, Ram Kesh - 0941602</text>
            </elementText>
          </elementTextContainer>
        </element>
        <element elementId="45">
          <name>Publisher</name>
          <description>An entity responsible for making the resource available</description>
          <elementTextContainer>
            <elementText elementTextId="8788">
              <text>CHRIST (Deemed to be University)</text>
            </elementText>
          </elementTextContainer>
        </element>
        <element elementId="44">
          <name>Language</name>
          <description>A language of the resource</description>
          <elementTextContainer>
            <elementText elementTextId="8790">
              <text>English</text>
            </elementText>
          </elementTextContainer>
        </element>
        <element elementId="51">
          <name>Type</name>
          <description>The nature or genre of the resource</description>
          <elementTextContainer>
            <elementText elementTextId="8791">
              <text>PhD</text>
            </elementText>
          </elementTextContainer>
        </element>
      </elementContainer>
    </elementSet>
  </elementSetContainer>
</item>
