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The principal objective of this paper was to explore what rhetorical strategies and stylistic devices of President Barack Obama use in his political speeches and how these devices help him to gain the audience's attention and render the message. The speeches of President B. Obama were analyzed in order to highlight the patterns of the usage of rhetorical strategies and to investigate the stylistic devices which are aimed at making speech more emphatic, expressive and persuasive. The method chosen for the study was content analysis including generalization and evaluation of the results. The results of the research showed a significant contribution of stylistic means to persuade the listeners on an emotional level or even to manipulate them.

In this study, poly4-(nicotinamido)-4-oxo-2-butenoic acid (PNOE) was prepared by the electro polymerization of 4-(nicotinamido)-4-oxo-2-butenoic acid (NOE) monomer on a 316 stainless steel (St.St) which acts as an anticorrosion coating. Fourier transforms infrared (FTIR), atomic force microscopy (AFM), scanning electron microscopy (SEM), and cyclic voltammetry were used to diagnose the structure and the properties of the prepared polymer layer. The corrosion behavior of the uncoated and coated 316 St.St were evaluated by using an electro chemical polarization technique in 0.2 M hydrochloric acid solution as a corrosive medium at a temperature range of 293 to 323 K. Nano materials, such as nano ZnO and graphene were added in different concentrations to the monomer solution for improving the corrosion resistance of the 316 St.St surface. The results showed that the values of protection efficiencies of the polymeric coating were increased after adding the nano materials. The kinetic and thermodynamic activation parameters were also calculated and the biological activity of the polymer film against Gram negative and positive bacteria was studied.

Management is the process of accomplishing the activities efficiently and effectively with the help of human capital. The manpower in any sector is made to sail through a saga of productivity and profitability under the efficient captainship of the managers. This research paper gives insight into the implications of transactional analysis and ego states of the managers rendering the services in the companies of the IT sector in the Coastal Karnataka. To accomplish the objectives of the study, Transactional Style Inventory-Manager (TSI-M) is administered to the respondents, and scoring is done considering the Operating Effectiveness Quotient (OEQ). The research paper highlights that the demographic variables have a major influence on the interpersonal skills of the managers. It is found out that various ego states are predominant among managers, and the lowest state is the creative child ego state. The research concludes that by conducting transactional analysis-based leadership training, the productivity of employees can be enhanced in the future.

Conventional and commonly held wisdom with respect to the adoption of International Financial Reporting Standards (IFRS) is that they lead to improved financial reporting quality and comparability and thereby favorable economic consequences. There are however contradicting evidences disproving this conventional wisdom or rejecting its gross generalization over the entire jurisdictions harmonizing on IFRS. Driven by this fact, quests for knowledge about the dynamics and contexts that lead to differential effects of IFRS get momentum. In an attempt to explore the insight into the effects of international accounting harmonization by way of IFRS adoption, this paper reviews selected literatures on the consequences of IFRS adoption. This review discusses some empirical evidences that have been reported in various countries that include Europe, USA, United Kingdom, Germany, Spain, Norway, Greece, Poland, Belgian, France, Italian, Turkey, United Arab Emirates (UAE), Kuwait, Jordan, China, Malaysia, Australia, Hong Kong, New Zealand, Kenya and Nigeria. Our review focuses on the aspects of value relevance, disclosure quality, cost of capital, earning management and financial statement impact due to the IFRS adoption. This review reveals that the economic consequences of IFRS adoption is significantly different though its impact reported to be positive in majority of cases. There are also notable number of studies that report indifferent and or negative effects of IFRS adoption. When IFRS studies report mixed evidence with respect to value relevance of book value of equity and earing, book value of equity supersedes the earning parameters. IFRS are found to supersede many other domestic financial reporting standards in terms of amount and the quality of disclosures in financial statement. This review also obtains that IFRS's impact on the reduction of cost of capital depends on financial reporting incentives, law enforcement, types of legal systems and various other country-specific and capital market characteristics. Further, though there are some evidences to the contrary, the quality of earnings reported under IFRS has been established to be superior to other local standards.

The purpose of this review is to explore various approaches and perspectives that are currently being used by empirical studies reporting the impact of IFRS adoption in different jurisdictions around the globe. For this purpose to be better served, this study also presents at the outset an overview of the scope, objectives and current adoption status of IFRS. This study reviewed the literature on classifications of IFRS adoption studies with the view of deducting methodical frameworks outlining the dimensions that may warrant investigation for IFRS to be consented as a set of quality and global accounting standards. This study concludes that the success of IFRS as an international accounting standard depends on one hand in its technical quality economically yielding to both uses and reporters of financial statements and on the other hand their acceptance across different jurisdictions despite their political, cultural and economic diversities.