Cheap assignment writing companies usa
Thursday, August 27, 2020
Essay on Temptation in Sir Gawain and the Green Knight -- Sir Gawain G
Allurement in Sir Gawain and the Green Knightâ â In the sonnet Sir Gawain and the Green Knight, Gawain is a visitor at Hautdesert Castle. During his stay at the palace, three separate chases occur. These chases additionally equal enticements focused on Gawain by the spouse of the Lord of Hautdesert Castle. In each chase scene, a trait of the prey of that chase is represented with all due respect against the advances of the Lord's significant other. à â â The primary allurement of Gawain is maybe the most hard for him to guard. This enticement relates with the chase scene including a deer, as far as the chase, the deer is pursued since it is a staple of the eating regimen, or it is something that fulfills an individual. In a similar way, the Lord's better half saw Gawain as craftsmanship creature that she was chasing. She was sought after him on the sole premise of her fleshly want. This, her first enticement, is absolutely sexual. She says Do with me as you will: that well satisfies Inc.,/For I Surrender expediently and sue for effortlessness Which, to my psyche, since I should, is a lot of the best Course (1215-1217-) She is seeing Gawain much as a tracker would see a deer. She has no enthusiasm for any sort of relationship, and she isn't broadly playing with him as she does in the following two enticements; she basically needs sex from him, straightforward. She is, it could be said, chasing Gawain; chasing in that she is seeking after Gawain for the sole motivation behind creation him her trophy. In the event that he falls prey to this allurement, at that point she has killed him. In his response to the woman, Gawain acts a lot of like a deer. He first attempts to completely disregard her, however this strategy was ineffective. At that point, he covertly stays away from her advances, not straightforwardly defying her, however unobtrusively making light of the size of her ... ...ce becomes possibly the most important factor here too; he acknowledges this band as a saucy endeavor to outsmart the Green Knight in their pending experience. In tolerating this band, however, Gawain has demonstrated his shortcoming, weakness. As a knight, Gawain should be ensured by God alone. By tolerating the scarf, Gawain has demonstrated that he has lost his confidence in God, since lie feels the band will make a superior showing in ensuring him than God would. While it might be his lone shortcoming, Gawain's weakness has done him no decent in going about as a fair, God-dreading knight. à â â In these allurements, it is clear that Gawain was being tried. Knowing the last out happen to the story, it is conceivable to see that Bertilak and his better half arranged the chases and compulsions to agree with one another. Regardless of whether this is valid or not, Gawain has absolutely demonstrated his respect during his concise remain at Hautdesert Castle.
Saturday, August 22, 2020
Compare the two soliloquies of Act 2 scene 2 Essay
In these two generous talks, the character of Hamlet Junior is uncovered, and depicts a great deal about the made-accept characterââ¬â¢s perspective. Shakespeare, who has demonstrated Hamlet to be deviant, one might say that he offers silly comments which no other character appears to see, yet in undeniable reality has a great deal of importance in them. Toward the start of the main speech, Hamletââ¬â¢s self-loathing is uncovered and Shakespeare emphasisââ¬â¢s his segregation. He begins by saying, â⬠Now I am aloneâ⬠which is a blade utilization of language by Shakespeare, since it is a kind of play on words. One importance being that he is stating it actually and advising the crowd he is conversing with them, or he could in truth be alluding to his dear loved ones, attempting to state that he is separated from everyone else in the public eye and doesnââ¬â¢t have no one he can depend on, or trust. This is on the grounds that the main individuals throughout his life he figured he could trust have allowed him to down. Gertrude, Ophelia and above all Claudius sit on his rundown. Hamletââ¬â¢s self-loathing is demonstrated when he says, ââ¬Å"o what aâ⬠¦ slave am I! â⬠He has a feeling that he has sold out his dad for not trusting him. Shakespeare shows the crowd that he has low confidence for not rendering his much guaranteed retribution to the soul of Hamlet Senior. This is on the grounds that he asks the ââ¬Ëplayersââ¬â¢ to showcase the demise of his cherished dad, and hold on to see the response of Claudius. Hence he begins to scrutinize his commitment to his dad and proceeds to state, ââ¬Å"Am I a defeatist? Now he has no self-conviction and has negative contemplations of himself. This is just because of him not making a move against Claudius. This self-loathing and negative considerations causes the character of Hamlet to appear to be despairing. Shakespeare shows Hamletââ¬â¢s outrage towards himself, just as his indignation for the ruler exchanged onto himself. Hamlet proceeds to state, ââ¬Å"who cancels me villainâ⬠¦ culls my beardâ⬠¦ I should take itâ⬠(lines 567-572). This is essentially the character saying that, he ought to acknowledge all the abuse tossed at him, since he merits it for being a ââ¬Å"cowardâ⬠. This causes the crowd to feel distress towards him and pity him. Shakespeare here has made Hamlet in about a couple of lines change from distress to outrage towards himself, in light of the fact that a short time later he proceeds to state ââ¬Å"â⬠¦ be that as it may, I am pigeon-liverââ¬â¢dâ⬠, which is an individual who is terrified, this shows how much resentment he has towards himself. He at that point goes onto taking the displeasure towards himself and turning it on his uncle. He alludes to Claudius as ââ¬Å"remorseless deceptive lascivious kindless villainâ⬠. Here Shakespeare discharges Hamletââ¬â¢s wrath and fury by utilizing curse words towards Claudius. This additionally shows Gertrude and Claudiusââ¬â¢ marriage disappoints him, and is a route for him to move everything out into the open. Before he releases his anger, his psyche is choking as he has a lot to mind his own business. Since as he discharges the entirety of his anger in a split second he concocts an arrangement and he begins to think straight. Shakespeare makes Hamlet end his speech with two fantastic lines as they gathers together the entire discourse; ââ¬Å"the plays the thing, wherein Iââ¬â¢ll get the still, small voice of the King. â⬠This clarifies his thought in such a case that the Kingââ¬â¢s blame shows heââ¬â¢ll have progressively verification, and is likewise a positive sign as he begins to get an increasingly steady perspective. Additionally the last two lines are rhyming couplets and this is a procedure utilized a ton by Shakespeare, as it is a kind of sign point for the on-screen characters and is utilized on long talks. The second speech Hamlet begins to scrutinize his reality. He again has a negative understanding of himself, ââ¬Å"to be, or not to beâ⬠. This is Shakespeare making Hamlet question his reality. It identifies with the topic of appearing and being. Where Hamlet is inquiring as to whether there is any purpose of him existing. This is by all accounts the situation when Claudius and Polonius are keeping an eye on him. In any case, when examined it may be the case that Hamlet is aware of the spying and is stating this equitable to confound Claudius and Polonius more. This is very knife in light of the fact that in spite of the fact that it appears as though he is frantic he is in undeniable reality not. This shows a ton about his perspective in such a case that he was still trying to claim ignorance and not figuring straight he would not have the option to astutely confound Claudius and Polonius. Hamlet continues discussing the subject of death and in spite of the fact that he has a great deal of his issues off his mind he despite everything isn't completely engaged and still has issues. He discusses taking ââ¬Å"arms against an ocean of troublesâ⬠which is a brilliant illustration utilized by Shakespeare as it gives the crowd an image in their brains. This essentially implies issues are ceaseless and will go on until the end of time. Hamlet is addressing climate one should take on the entirety of their difficulties or simply surrender and kick the bucket. In spite of the fact that Hamletââ¬â¢s perspective is by all accounts insecure it is established truth at its best as he figures out how to cause Claudius to accept he is distraught by discussing on the off chance that he should kick the bucket or not. Shakespeare makes Hamlet discuss this to mislead Claudius and in spite of the fact that it appears as though this is the main explanation, it additionally alludes to his life. Hamlet says, ââ¬Å"â⬠¦ what dreams may comeâ⬠which implies that if individuals recognized what existence in the wake of death resembled would they endure the ââ¬Å"whips and despises of time. â⬠This is an incredible similitude as it portrays life by alluding to time as having the option to whip and having hates. This develops a solid picture in the audienceââ¬â¢s leader of a terrible impression of life. This shows Hamletââ¬â¢s insight and solid perspective as he figures out how to communicate his sentiments just as making Claudius might suspect he is distraught. Taking everything into account Hamlet in the main monologue was depressed. Shakespeare has depicted him like this to cause the crowd to feel distress towards him. Be that as it may, towards the finish of the discourse he gets a thought in the wake of communicating his sentiments resoundingly clearing his head, which permitted him to think straight. In the second monologue Hamletââ¬â¢s perspective is still somewhat flimsy in light of the fact that in spite of the fact that he has communicated his sentiments he despite everything has the issue of Claudius to manage. He felt a ton of self-loathing and outrage and didnââ¬â¢t realize who to concentrate it on.
Friday, August 21, 2020
What Is the Best Place to Get a GRE Essay Sample?
What Is the Best Place to Get a GRE Essay Sample?The reasons for getting a GRE Leq Essay sample is that it makes everything easier for you and gives you more of an idea of what to expect. It will help you find out if your test book is correct or not and when you get it back, your score is going to be either high or low.There are many places where you can get GRE Essay samples and you may have to look around a little bit, but if you want to save time then you will want to take advantage of the internet. There are numerous websites that will offer you access to the practice tests and how to make them better for you.It is a good idea to do this so that you can find out how much trouble you will have with the test. These people will know the kind of questions that will be on each test and they can tell you how to improve the way you are doing in that particular section. This is a great opportunity for you to know what you are doing wrong and what you should be doing right.It is also impo rtant to make sure that you don't waste time worrying about all the things that you can only learn by taking the test. You can have all the skills, but if you don't know how to use them, then you are simply wasting your time. Be sure to read the tips and tricks to get a high score before you try to take the test.If you don't feel comfortable or even if you know you are going to fail, the best thing to do is to give yourself some time before you take the test. That is the time you will have to practice.One thing that you can look forward to is that GRE Essay samples are now available online. Many sites are now providing these for you to try before you actually go in to take the test. You can take these from the comfort of your own home and you are certain to get a lot of good practice.When you look at one of these writing samples, you will be able to see where you need to improve and what you should be doing with your own writing. It is definitely worth a try and it is not too diffic ult to do. You may find that it is a very helpful tool when it comes to improving your score on the test.There are many ways in which you can take the test and you just need to make sure that you get the proper help before you take the test. The best thing that you can do is to get an essay sample that is going to be easy for you to understand and to use. This will help you prepare for the test and you can be confident that you will pass and score very well.
Monday, May 25, 2020
The Importance Of Sex Education - 987 Words
Sex Education As a young adult, I feel that sex education should be taught in school by a qualified adult.In a perfect world, sex education should be taught in the home; however, with the rise of teenage pregnancy, it is evident that it is not being taught in the home. It is because of this alarming trend that I feel that it needs to be taught in school.Sex education provides many different benefits to the students. It can prevent unwanted pregnancies, reduce sexually transmitted diseases, and improve the self-esteem of the younger generation.It has a lot of effects and dangerous outcomes. Some people believe we should not discuss it in school because it may make us wonder but I believe we should discuss it.Sex â⬠Jeffrey Moran usesâ⬠¦show more contentâ⬠¦When teenagers put their self in that predicament of having an abortion they have to think about money cost and you have to live with that emotional sickness forever. In sex education, they will discuss all the harmful things that may happen while being on that table and also most importantly what you can do to avoid that situation. There are monetary expenses associated with sexually transmitted disease.ââ¬â¢Ã¢â¬â¢total estimated burden of nine million new cases of these STDs that occurred among 15-24-years-old in 2000 was $6.5 billion ( in years 2000 dollars)Viral STDs accounted for 94% of the total burden ($6.2 billion), and non-viral STDs accounted for 6% of the total burden($0.4 billion). HIV and HPV were by far the most costly STDs in terms of total estimated direct medical cost, accounting for 90% of the total burden ($5.9 billion)ââ¬â¢Ã¢â¬â¢.(Chesson, Blandford, Gift, Tao, Irwin).Some STDs are treatable and can be cured others such as Herpes and HIV cannot be cured. ââ¬Ëââ¬â¢Sexually transmitted diseases (STDs) are infectious diseases that spread from person to person through intimate contact.ââ¬â¢Ã¢â¬â¢(Information about Health). Sex Education there are opportunities where youShow M oreRelatedThe Importance Of Sex Education788 Words à |à 4 Pagesdistricts of Texas. The total number of participants will consist of three groups, all from the 2016-2017 school year. The first group did not participate in neither sex education program offered by the school, the second group participated in abstinence-only sex education, and the third group participated in a comprehensive sex education program. The research team make sure that boys and girls and each school grade are represented equally. All schools are located in urban areas. The representativeRead MoreThe Importance Of Sex Education1340 Words à |à 6 PagesSex education is one of the most debated problems in education, which has been floating on educational agendas for ages. There has been a constant dialogue about the role that sex education should play in curriculum of K-12 education. As breathing human beings, we all know that sex is a large part of our lives, however, how young is too young to know and tal k about sex? With the increase of sexually transmitted diseases, commonly known as ââ¬Å"STDââ¬â¢sâ⬠, among young people, many schools have added sex educationRead MoreThe Importance of Sex Education1217 Words à |à 5 PagesWith sex being a sensitive subject for parents to discuss with their children, they believe it is not appropriate to discuss these types of delicate subjects at any age. It is not because they donââ¬â¢t want to inform them, but because they want to protect them. Even though they donââ¬â¢t know that be keeping it from them, their children are far from safety every day. However, with todayââ¬â¢s high birth rates at early ages, the question is no longer ââ¬Å"should sex education be taught?â⬠but ââ¬Å"how sex education shouldRead MoreEssay on Importance of Sex Education648 Words à |à 3 PagesPROVIDE YOUNG PEOPLE WITH ADEQUATE SEX EDUCATION BECAUSE IGNORANCE CAN BE HARMFUL/b/centerbrbrThe largest gulf of understanding still remains bet ween the parents and the youth especially in the area of sexuality. Sex is a natural part of life, and when questions arise, they can be discussed in a matured way without condoning certain behavior. Relying to that, we realize that sex education is important to be inserted in a persons life. Therefore, sex education in high schools is very necessaryRead MoreThe Importance of Sex Education528 Words à |à 2 PagesSex education is something that should taken into consideration teaching lower class how to prevent themselves for having more children. Lot of the young adults have no idea of the usage of birth controls or condoms in every high school they should have sex education programs. Birth control and condoms should be handed out in public places for the lower class could get a hold of it also budgeting skills should be given to teach lower class how to save and manage their spending. The cost of livingRead MoreThe Importance of Sex Education Essay1209 Words à |à 5 PagesWhen are children first exposed to sex? It is hard to control what a child is exposed to with the growing trend of sexual imagery in advertising, television, movies, and in the general public. An article, Children Learn Best by Observing Behavior of Adults, written by Jodie Michalak states ââ¬Å"While children will always have their own personality and emotions, they are constantly influenced by their environmentâ⬠(2013). What and how children learn is a very significant part of how healthy our societyRead MoreThe Importance of Sex Education Essays701 Words à |à 3 PagesSex education should be increased in schools. Nearly one million women under the age of 20 get pregnant each year. That means 2800 women get pregnant each day. If students are educated about the effects sex has on their lives, it lessens their chance of having children at an early age. Knowledge about sex can also lessen the chance of kids receiving STDS. First of all, the main reason children have sex prematurely is because they are curious. Students lack knowledge about sex because they havenââ¬â¢tRead MoreEssay on The Importance of Sex Education 1296 Words à |à 6 Pagesdistinguish right from wrong based on their previous knowledge. The education they receive plays a major role in the way they make decisions. Sex is a controversial topic brought up frequently throughout a childs life. Based on the way it is taught, the child makes decisions that may forever change his or her life. (Sex Education That 3) Although it is often opposed, the two most essential ways children learn about sex today is the education they receive at home and at school. The relationship andRead MoreThe Importance Of Proper Sexual Education On Sex1015 Words à |à 5 PagesRay English 1301.3 20 November 2015 The Importance of Proper Sexual Education In life, high school especially, sexual education is very important and can truly impact a personââ¬â¢s life. Improper education on sex can lead to many life-changing mistakes. These blunders can be avoided with proper knowledge. Although students should be encouraged to remain abstinent, they should still be taught about contraception and practicing safe sex. With proper sexual education, abstinence rates will increase and theRead MorePersuasive Essay On The Importance Of Sex Education850 Words à |à 4 Pagesââ¬Å"Albert Einstein once said, ââ¬ËEducation is not the learning of facts, Itââ¬â¢s rather the training of the mind to think.ââ¬â¢Ã¢â¬ Once the person learns about abstinence and the cons of sex, the mind will start to adapt to the fact that it is not good to do things. Sex education and learning about abstinence is a very important key to life because it can help reduce pregnancy rates and much more. It could lower the chances of catching a sexually transmit ted disease. Having sex education in classrooms can help kids
Friday, May 15, 2020
EDU10002 Assessment 3 Folio TP1 2015 4 - 878 Words
Teaching Period 1, 2015 EDU10002 Understanding Language and Literacy Assessment 3: Folio Word limit: 1500 (+/- 10%) Weighting: 30% Due date: 9am (AEST) Monday 1 June 2015 (Week 12) Assessment overview This assessment folio requires you to create a newsletter for the parents in an early childhood or primary setting and write a reflection on your process. You will demonstrate your understanding of literacy and language in relation to one of the teaching and learning curriculum models/ approaches introduced in Module D, and implications of culture and home language for literacy learning and teaching. The reflection will provide evidence of your understanding of communicating with parents/families through newsletters. Assessment details Theâ⬠¦show more contentâ⬠¦Credit 60-69% Clear and coherent understanding of literacy and language in relation to the selected teaching and learning model/approach. Newsletter demonstrates communication, literacy skills and originality (Newsletter format and structure) 15% Did not meet criterion. Ideas are expressed in an appropriate manner; at times points are not made clearly; there may be inaccuracies but these will not usually
Wednesday, May 6, 2020
The Importance Of Spaying And Neutering And The Problems...
My topic is on spaying and neutering and the problems those surgeries could make better or even fix completely. Ultimately by spaying or neutering a pet, the owner would be helping lower the overpopulation of animals. A pet owner would also be helping their pet by not allowing them to go through puberty or heat cycles. It is a fact known worldwide that spaying and neutering your pet will help lower the overpopulation of animals. Overpopulation has been a problem for many years now. There are too many stray animals wandering the streets and living in animal shelters awaiting a home that wonââ¬â¢t come. The importance of spaying and neutering is to give the pet owner and the pet the best life. Veterinarians perform spaying and neuteringâ⬠¦show more contentâ⬠¦Everyone is affected by overpopulation, even those who do not own pets. Human health is at risk from all the stray animals having transmittable diseases such as rabies and the animal waste. There are several different procedures on spaying and neutering pets. Each and every procedure would be performed by a veterinarian who has studied medicine. Discuss all of these procedures with a veterinarian for the best option for each specific pet. Of course, there is the usual spay procedure is a ovariohysterectomy, which is when the ovaries, fallopian tubes, and uterus are removed from a female pet. As a result this makes the female pet unable to reproduce and eliminates the breeding instinct-related behavior and the heat cycle. Also there is the hysterectomy, which is when the uterus and part of the fallopian tubes are removed from a female pet. This makes the female pet unable to reproduce, but the female will still produce hormones because of the ovaries. This may not eliminate the female behaviors related to the breeding instinct. Lastlty, for the female pet there is the ovariectomy, which is when the ovaries are removed from a female pet but the uterus remains. Similarly t o the effects of ovariohysterectomy such as making the female unable to reproduce and eliminates the breeding instinct-related behavior and the heat cycle. The usual neuter procedure is a orchiectomy, which is when the testes are removed from aShow MoreRelatedEssay on Animal Overpopulation 1405 Words à |à 6 PagesThe state of companion animals in this country is precarious at best; caught between scientists who subscribe to Descartesââ¬â¢s idea of ââ¬Ëanima ex machinaââ¬â¢ (unfeeling, a living example of biological processes without the status of ââ¬Ëbeingââ¬â¢) and the more common phenomenon of people who pamper their pets in ways that most people would envy. For most individuals living in an urban society such as ours, the most common interaction with animals happens within the home ââ¬â if the animals that we relate to andRead MoreEssay on Prevention of Animal Overpopulation1722 Words à |à 7 Pagesnothing to end the horrific crimes of animal deaths in sh elters. It is no secret that this world has become infused with problems that have extended from one side of the globe to the other. Amongst these problems lies a terrible truth: nearly every year, sums of almost eight million cats and dogs have been placed in shelters around the world. Out of these vast numbers, half will be euthanized; that equals to one animal being put down every 8 seconds. Animals that are not adopted are kept in sheltersRead MoreThe Overpopulation Of The Ohio Valley1505 Words à |à 7 PagesStates, about 7.6 million companion animals enter animal shelters every year. The overpopulation of these animals and the fact that they have no homes leads to about 40% of them being euthanized (ASPCA). This is a global issue, but the root of it can be found within the local community at The Humane Society of the Ohio Valley. The director of this animal shelter, Kelly Goedel, says that the cause of animal homelessness is primarily the lack of spaying and neutering along with the lack of commitmentRead MoreAdopt and Save a Life Essay1553 Words à |à 7 Pagesrealize many animals have a life as this dog has had. Studies show that more animals in the United States are being euthanized every day due to the fact of overpopulation of animals, serious injury or diseases, puppy mills and natural disasters. According to the Humane Society of the United States, they estimated that in 2013, animal shelters care for about six to eight million dogs and cats every year, of this approximately three to four million are euthanized (Pet Overpopulation). This statedRead MoreMission. According To Pets Alive (2016), The Mission Of1019 Words à |à 5 Pageshealth and well-being of cats and dogs. To accomplish this, they have partnered with the animal welfare community. This partnership will allow them to provide both life -saving programs and solutions to the problem of overpopulation (Pets Alive, 2016). History According to ââ¬Å"Pets Aliveâ⬠, in April of 2002, Katrina Sturgeon read a newspaper article that stated that around 70% of the animals brought to the animal shelter in Bloomington were euthanized. Appalled by this statistic, she wrote a letter toRead More Adoption of Animals Essay1808 Words à |à 8 PagesAdoption of Animals Anyone, who visits an animal shelter, as I do, sees an extraordinary number of beautiful, affectionate, and desperate dogs and cats. The majority of animals in any particular shelter are dogs, usually adults, for whom there arent enough adoptive homes waiting. A few may have come from responsible breeders, whose owners do not realize that the breeder will take them back,many are those who are lost, and/or from owners who simply got tired of them. Some are pet shop puppiesRead MorePet Overpopulation Epidemic Essay1518 Words à |à 7 PagesSpeech Topic: Pet Overpopulation Epidemic General Purpose: To persuade. Specific Purpose: To persuade my audience that the public is to blame for the pet overpopulation epidemic. Central Idea: In order to control the overwhelming population of homeless pets, we need to stop throwing our ââ¬Å"family friendsâ⬠away. There are 1.5 dogs and cats put to sleep every second 4-6 million dogs and cats are euthanized every year, states the Humane Society. The pet overpopulation epidemic has becomeRead MoreHow to Save an Animal Life Essay1636 Words à |à 7 Pageslived a long, healthy life and it was finally his time to go. Many animals today are being taken out of this world in the same manor that Happy did, but the only difference is that it is not their time. This is due to overpopulation in animal shelters. Death in animal shelters due to overpopulation is a problem that I believe could easily be resolved if we were to take more responsibility as pet owners. There are simply too many animals being brought into this world, and not enough space or homes forRead MoreLife Long Friend Make A Good Choice1694 Words à |à 7 Pagesbreeders, when in reality our country should be looking at humane societies or a local animal shelter for a new friend. Many of these dogs in the animal shelters are being euth anized each year. Everyone is capable of finding a new dog to take home and love at the shelter. Additionally, the cost to buy a new puppy could be quite expensive especially depending on the type of breed. Even though all these animals in the shelter just want love, affection, along with unconditional attention yet peopleââ¬â¢sRead MoreChoosing A New Perfect Dog For You And Your Family Sometimes2122 Words à |à 9 Pagesor dog breeders when in all reality they should be looking at humane societies or a local animal shelter for a new pet. A big population of the dogs in animal shelters are being euthanized each year. Luckily the percentage is going down. Additionally, the cost to buy a new puppy from a pet store could be quite expensive especially depending on the type of breed the person chooses. Even though all the animals in these different shelters just strive for love, affection, along with unconditional attention
Tuesday, May 5, 2020
Accounting Concepts of Conceptual Framework
Questions: Case Study 1:Reassessing the Conceptual Framework. Case study 2: Accounting system based on fair value. Answers: Case study 1: Conceptual requirements of a principle based requirement: Introduction: Through the adoption of IFRS globally, the progress of work in todays world has shifted towards a set of standard that defines high quality. The regulators, constructors and auditors of various nations will face the challenges of acting together with IASB in order to ensure that IFRS is principle based as IFRS has been adopted by many nations around the world. This component of the study has shown and discussed the important changes of principle based standards and its characteristics that have been considered as the market transaction internationally towards the single quality accounting standards (Academia.edu. 2016). Framework for inaugurating principle based standards related to accounting: It has been argued upon the fact that in order to inaugurate universally accepted characteristics of what is being considered as standards that has been employed in the course of inaugurating a quality principle based accounting system. The two characteristics that mainly evaluate the importance critically ensure the fact that the succeeding principle based system promotes the financial reports and it has been discussed in the following manner: Presentation of economic actuality The principle based accounting system must acquires the outcomes of financial reporting that represents economic repercussion due to the transaction, and the economic balance are being purported and presented as a whole of the accounting system, like Faithful representation Reflection of the economic substance Presentation of the provided fair value Retaliation of the users need with transparency The management commentary and the transparent disclosure play a vital role in ensuring the fact that investors do understand and also have confidence on the financial reports depended on principle based accounting standards. Recently the investors are getting interested in the reflection of current state of business through financial statement along with the implantation such reports as a predictive tool. Principle based accounting system need to be developed in such a way so that the investors can obtain the desired information and understanding of the financial reports (Accounting-simplified.com.2016). The common framework o0f IASB and FASB Background In a jointly held meeting the IASB and FASB have decided to generate a joint project based on the correlated agendas in order to form a common framework based on the agreement that both of the boards would engage their accounting standard. These principles should be based on the economic essential aspects rather than collective arbitrary conventions. In order to provide a proper foundation to the principle based accounting standards they have improvised the conceptual framework (Accountingtools.com. 2016). In recent years it has been observed that the IASB and FASB are conducting a joint project on the conceptual framework. An overview about why the framework of IASB and FASB are unable to attain the needs of financial standards and it also asserts the need for revisiting the reasons behind it. The framework has been constructed with eight elements namely; Objectives and qualitative characteristics of financial standards Elements and recognition of the different aspects Measurement of financial standard Recognizing the reporting entity Presentation and disclosure of the important facts Purpose and status of financial standards Application to not for profit Discussion paper issued by IASB and FASB in order to acquire boards preliminary exposure and drafts. Benefits of conceptual framework The boards have started to pursue a certain number of joint projects in order to achieve short term convergence on certain issues along with some major aspects. The main objective of the boards to aligned the agendas so that they can obtain the convergence for future standards. If the boards will depend on the different conceptual frameworks they might encounter difficulties in future. The frameworks of IASB and FASB have formed mainly during the 70s and 80s facilitating the concepts that explains a long way towards the accurate base of principle based accounting system. Although the present concept proved to be helpful as previously IASB and FASB were unable to understand their goals based of the conceptual framework (Coursehero.com. 2016). Cost cutting In the course of the joint project, it can be realised that some issues may arise and will be reoccurring in this context. A variety of different aspects that are almost difficult to address the cost cutting issues in the principle based accounting system. Therefore the conceptual framework shows a better path in which the boards would be able to improvise their standard level guidance. According to the financial reports the boards have received and generated comments on recognition and measurement along with exposure draft related to the reporting entity. The issues like gender equality and environment under cross cutting concepts are relevant to the atmosphere of development. The issues related to cross cutting is generally considered as a strategy to development including the various integral dimensions like design, monitoring and evaluation of developmental policies and programmes (Environmental Disclosure Committee Newsletter. 2012). The systematic accounting system of cross cutting aspects that has been taken into consideration by Luxembourg includes implementation, formulation and evaluation of the fact. The official agency LuxDev has rebuilt its code of conduct in order to encompass the rights against women discrimination and the environment. Its operational business agency GIZ in Germany supported the formation of contract between international alliances in partnership. Instances can be cited in this regard like GIZ have provided the proper insight to its partners to rectify the environmental risks, helped in improving the environmental policies, and develops strategies based on regional environmental strategies to generate effective policies related to environment in their respective areas. The initial approach has been made on the specific interventions and the establishment of inner structure in order to promote and monitor mainstreaming. On the other hand the, Switzerlands approach has been evaluated thro ugh the mainstreaming of gender equality across the strategic and targeted plan (mainstreaming cross-cutting issues advancing gender equality and environmental sustainability. 2014). Case study 2: The essential issues related to financial statement constructed on the historical cost measurement principle under GAAP The nominal or original cost explaining the balance sheet of a company shows a historical cost of measure faire value has been used in accounting. In the US under generally accepted accounting principles (GAAP) the cost methods are being assessed. Based on the historical cost principle most of the assets that are being recorded in the cost cutting paper works even if they have significantly changed over the years. For instance, the headquarters of a company has bought a land against the amount of $100,000 in 1925, but the land value has increased at present in $20 million, but the asset is still recoded in the balance sheet as $100,000. In this regard it can be said that not all the assets can be considered as historical cost. For example the marketable securities are considered as the market value on balance sheet. The term fair value that has been assessed by the reporting standards aims to present financial statement measured by faire value and also explained as an evaluation of t he techniques of the financial statement rather than their historical cost. The concept of fair value and historical cost are the main instruments that help to detect major changes in the financial situation of a company. The concept of fair value in the financial context has been inculcated from 1980s. The term has been widely used in respect of acquisition and allocation for the entry value and it states that financial accounting is a reliable source that could prevent the future crisis in the organizational structure. The SEC accounting system has encouraged from the very beginning the debates of fair value and historical accounting system (Fasb.org. 2016). The reflection of economic reality in measurement accounting. Economic reality is such a concept that may vary in different conditions. Valuation depends on the various aspects of economic measurement like financial assets (cash), market price and values drawn from future cash flows and ongoing operations. The economic reality changes its forms in accordance with the demands of investors, auditors and manufacturers which come in different forms. The arguments are evidently same as both appeals to historical cost rather than an alternate way. It has been observed in this regard that the transaction accounting is based on the technical rulings. It is also evident that the political impacts on the accounting system can be learned from the reinforced introduction of it. Other aspects may relate to the risk of asset class and permanent and temporary earnings and liquidity (Iasplus.com. 2016). Measurement Of Economic Reality: Economic reality beholds a special place in the practices related to accounting and standard setting practices. Different point of view has been nurtured in this context from decades on the nature of economic reality and the right ways of its approach. While taking about the positivism philosophy reality can be asserted as an independent object but in other sense interpretive views the reality as a socially constructed philosophy about reality. This study highlights the argue about the utilization of interpretive to the world in relation to the accounting research is better able to detect the economic reality that is socially formed and exercises much effect in this regard. This happens due to the concept of accounting as a social science and can be understood in a better way by assessing the various views of different parties involved in this course (Luiz et al. 2004). Dependability in financial accounting: The information which that is worth trusting is always based on material accuracy and also on ways in which it represent he information in the present context. If there are over writing, correction and missing of valid statement then the faith in the financial data automatically reduces. For an instance when a firm is involved in managing the issues of another firm and the settlement issue could create problem and affect financial stability of the organisation. If the issue is not disclosed, would create further problem. Validity of financial data may be further managed through key steps, concepts and approaches like, neutral approach, faithful representation, completing the task, caution and adopting single economic entity concept. The principle of validity is a particular idea that would help in recording main transactions in the system and could be verified easily. Some key examples of objective instances are; Appraisal reports, Purchase receipts, Promissory notes, Bank statements and Cancelled checks. It could be further stated here after completing the study that it is often difficult for the organisation to meet reliability principle. It becomes all the more difficult when there is an issues connected to inventory obsolescence reserve, return on the sales or allowance for doubtful accounts. It is therefore essential to take justifiable steps and approaches and also conduct detailed analysis for the reserve. This is generally based on the verifiable experience from the past that happened in handling similar type of data. The reliability principle is generally identified as the objectivity principle (Hennes, 2014). References Academia.edu. (2016).Historical Cost vs Fair (Market) Value. Accounting-simplified.com. (2016).Reliability Concept of accounting information explained with examples. Accountingtools.com. (2016).Reliability Principle - AccountingTools. Campbell, K., Sefcik, S. and Soderstrom, N. (2003). Disclosure of Private Information and Reduction of Uncertainty: Coursehero.com. (2016).It is important to separate out both components because - ACCOUNTING - 1. Environmental and Sustainability Management Accounting (EMA) for Advancing Sustainability Management. (2013). Fasb.org. (2016).Summary of Statement No. 96. Hennes, K. (2014). Disclosure of contingent legal liabilities.Journal of Accounting and Public Policy, 33(1), pp.32-50.
Subscribe to:
Posts (Atom)