Friday, January 24, 2020
Narrative on Attending a Speech by Ira Berlin -- Slavery
Narrative It was 2:23 on a Friday afternoon. Normally, at this time, I would have been missing my Computer Science lecture. But by a strange and, dare I call it convenient, twist of fate, the professor?s father died a couple days ago and the class was canceled. Not that it would have made a difference; I was prepared to skip the lecture and attend another given by Ira Berlin, a distinguished Mellon Senior Scholar, entitled Rethinking Slavery: 1800-1861. I walked through the entrance to 213 Gregory Hall, the room in which the lecture was to be given, and entered a completely empty room. To the best of my knowledge, the lecture was supposed to start at 2:30, which puzzled me. I figured that maybe it was rescheduled to a later time, and I?d stick around for a while until I got bored enough to leave. I seized the opportunity to choose my seat wisely. The room was divided into two major groups of seats, oriented in columns. Each column was seven seats wide and 10 seats deep. And there were a few seats lined up along the windows in the back as well, providing an approximate capacity of 150 persons, I estimated. My thought process was that I was here to observe the people more than the lecture. I also analyzed the fact that I don?t like history and concluded that if I sat in front, to see and hear the professor with greater ease, I would either bore myself or I wouldn?t understand. And since both of those were scenarios that ev entually resulted in my narrative being terrible, I decided to try my luck in the back. Two minutes passed before two more entered the room. They were two men, young enough to be students. The first had white skin, and wore a T-Shirt, a cap, and a metallic watch similar... ... made my way out. I had sat is that seat for over 2 hours and 10 minutes. My legs needed stretched, and I had a taste for a Big-Mac. What was the point of that lecture? For me, it was for a grade in Rhetoric 105, but I was probably a minority. It puzzled me that the lecture was open to the public, yet the average Joe, unless I have seriously overestimated my intelligence, would have no idea what Berlin was talking about. I go to lectures and classes in order to learn something, but I learned nothing here. Berlin spent a good 45 minutes bombarding me with new information, but he obviously assumed that the audience already knew things that I didn?t, because I comprehended none of the material. The only conclusion I could make was that, in order to understand what Berlin was saying, you had to already be familiar with the material that Berlin was covering.
Thursday, January 16, 2020
The Catcher in the Rye and The Outsider novels hold
The Catcher In the Rye are both among the most important novels of the twentieth century. The modern world's general moral change and the individual's alienation from the society serve as the main, basic topic for both novels which is still relevant to any twenty first century reader. Since many people find themselves in the same position of feeling like an outsider from society In their own worlds, I intend to outline how It still finds relevance today.Both characters, Meursault and Holden Caulfield share the same sense that they are lienated from the worlds in which they live in which is important to a twenty first century reader as many people have problems assimilating themselves into society. Like Holden, teens today also resist conforming to society's norms as is also highlighted in The Stranger with the protagonist Meursault. Salinger chooses to narrate his novel so that the novel that depicts his protagonist, Holden's, transition from adolescence to adulthood.In contrast, Cam us writes his novel In order to record the events leading up to, and the last days before, the execution of his main character, Meursault. Through the employment of settings, characterisation and endings, both authors imply that society's pressure on the individual to fit in plays a major part in both of these climaxes, this has huge importance to any twenty first century reader as the topic Is still challenged in todays society. Both characters Meursault and Holden Caulfield suggest that society pressures individuals to fit in and conform to.Holden is a teenager struggling with the fact that everyone has to grow up, which to him means that you have to become ââ¬Å"phony' or corrupt. Holden distances himself from the adult world and so to stay a child he gets imself expelled from schools. While on the other hand Meursault does things for no real reason. He is completely aloof, unattached and almost an unemotional person. He does not think much about events or their consequences, no r does he express much feeling In relationships or during emotional times.Both of these characters express their detachment from society which is relevant for many people in the twenty first centurys society as many people find difficulty finding their place within civilization. Holden's conversational tone and choice of words Illustrates his rebellion from adult ociety as a stereotypical teenager. His frustration with adults Is characterized by his persistent use of words like ââ¬Å"goddamn,â⬠ââ¬Å"puked,â⬠ââ¬Å"hell,â⬠ââ¬Å"crap,â⬠and ââ¬Å"moron. â⬠When Holden describes Jane's stepfather, he talks about how he would ââ¬Å"run around the goddamn house nakedâ⬠.He continues using this word when he tells the reader how Sally was conversing with a college friend, ââ¬Å"they continued their goddamn boring conversationâ⬠. This relates to a twenty first century teenager in particular as they also have their own language to separate themselve s from their parents such as In the ries desperately to have almost a direct conversation with the reader, aware of his audience; he attempts to impress the audience by exaggeration or repetition through a narrative tone. There is a sense that Holden wants the audience to like him as he utilizes the audience as a counsellor as outpours his ideas.This is relevant to many teenagers in the twenty first century as they try to find their place in civilization or a school society and may go to extreme lengths to find themselves and create a reputation for people to remember them by. In The Outsider, it is almost the opposite ith Meursault. Through short clinical sentences and abrupt punctuation it highlights a detached character. Instead he lists a logical thought process and lays out what he thinks, almost unaware of a reader highlighted in the opening lines, ââ¬Å"I'll catch the two o'clock bus and get there in the afternoon.Then I can keep the vigil and I'll come back tomorrow night. I asked my boss for two days offâ⬠¦ â⬠This almost list style of writing enables the reader from building a connection or impression to the character as there doesn't seem to be much depth to his emotions or opinions. Meursault is unlike Holden in the sense that he does not crave attention and want people to like him his actions throughout the book explain how he is a stranger to society as he cant fathom why everyone around him is so interested in his being.The story examines the uncertainty of Justice: the public official compiling the details of the murder case tells him repentance and turning to Christianity will save him, but Meursault refuses to pretend he has found religion; emotional honesty overrides self-preservation, and he accepts the idea of punishment as a consequence of his ctions as part of the status quo. The actual death of the Arab as a human being with a family is seems almost irrelevant, as Camus tells us little more about the victim beyond the fact tha t he is dead.Indeed, Meursault is never even asked to confront, reflect or comment upon the victim as anything other than as a consequence of his actions and the cause of his current predicament. The humanity of the victim and inhumanity of murdering another human being is seemingly beside the point. The book holds huge relevance to the twentieth century reader as an interesting motif in The Stranger is that of watching or observation. Camus is writing a book about our endless search for meaning: that we are all looking for a purpose in our lives.The characters of The Stranger all watch each other and the world around them. Meursault watches the world go by from his balcony. He later passively watches his own trial; the world around him is a fascination to Meursault. He keenly observes the sun, the heat, the physical geography of his surroundings. The eyes of the Jury and witnesses at his trial, finally the idea of the watching crowd, representing the eyes of ociety, as he is an out sider of the world he surrounds himself in.To conclude, both The Stranger and The Catcher in the Rye are both relevant to different people within the twenty first century society for many different reasons, but both novels were written with the same topic of how one fits into society. Due to both characters in the novels being from different age groups within society it allows them to become important to people within those same age groups today as many face the same dilemma of finding themselves an outsider within their society.
Wednesday, January 8, 2020
The Impact Of Nascar On American Sports Culture And Socio...
The impact of NASCAR in the American sports culture and socio-economic activities National Association for Stock Car Auto Racing (NASCAR) is an imagined community that promoted nationalism in the US. Anderson Benedict categorically presented insightful information about the imagined communities through his numerous pieces of writing. He noted that the imagined communities promoted social integration, sporting activities among the US people, economic growth and cultural practices that include a new way of life (Goldberg 1). In particular, NASCAR helped in promoting national unity and change in the cultural practices including a way of life through sports and related activities. NASCAR community presents a great impact on the American sports culture and socio-economic activities. NASCAR community is made up of sports personalities. The community values sports and champions sporting activities with the aim of fostering peace and unity (Batchelor 226). They have always achieved significant gains with the sporting initiatives concerning the transformation of the way of life of the southern people including other parts of the nation. Likewise, NASCAR is a sporting community that coordinates multiple auto-racing sporting events. The community started its activities in 1948, and the brain behind its formation is known as Bill France. It was formed to spearhead motorsports stock-car racing that is highly prominent. The communityââ¬â¢s objective was to foster cultural practices, provide aShow MoreRelatedSport Tourism6457 Words à |à 26 PagesThe term sport tourism has become increasingly common in the tourism industry over the past five years; it is a lucrative segment of the tourism business. Lavalle (1997) estimated that sport tourism is a 845 billion industry . Sport-oriented vacations, however, are really nothing new. After all, the Romans and Greeks traveled to and participated in numerous sports events. Todays sport tourism is merely a new adaptation on an old theme. The growth in the popularity of sport-oriented leisure travelRead MoreMonster Energy Essay11236 Words à |à 45 Pagesââ¬Å"Through Monsterââ¬â¢s partnership with Feld Motor Sports, Global Inheritance and our retail partners weââ¬â¢re able to reward supercross fans with an enhanced live pit experience for free, just for doing the right thing by recycling their Monster cans.â⬠Corporate Social Responsibility CSR is a business approach; a concept where organizations voluntarily consider the well-being of society. The organization takes responsibility for how their businesses impact consumers, customers, suppliers, employees, shareholdersRead MoreInternational Marketing4703 Words à |à 19 Pagesfor hosting extreme sporting events and sponsoring some 500 athletes. Over the years they have acquired four soccer teams, a Nascar team, and two Formula 1 racing teams. All of their teams have been quite successful and are financed from their healthy operating income. Since Red Bull aims to be seen as this drink for the extreme and cool, their association with extreme sports definitely helps inspire the consumers to consume Red Bull, especially the young and media sensitive. Over time, Red Bull beganRead MoreThe Subway Story5534 Words à |à 23 Pagesfollowing: Strengths Size and number of subway stores. Opening of new subway restaurants on unusual and non- traditional sites. Structured, brief and organized training is provided to the franchisee to assure rapid start -up and success. Partnership with American Heart Association. Menu reflects the demand for fresh, healthy, tasty and fast food. Internationally recognized brand. Customizable menu offerings. Low cost of start up cost for franchisee. Weaknesses Some franchises are not happy. No control over
Tuesday, December 31, 2019
Monday, December 23, 2019
Dementia and Alzheimerôs Disease - 1636 Words
1. Throughout this line of study, Alzheimerââ¬â¢s disease is a specific form of dementia. According to Alzheimerââ¬â¢s Association, dementia is a general term for a decline in mental ability that is severe enough to hinder daily life. Memory loss is a symptom of dementia and the most common type of dementia is Alzheimerââ¬â¢s. One of the most common and severe symptom of Alzheimerââ¬â¢s is difficulty remembering newly learned information. The changes of Alzheimerââ¬â¢s normally begin in the part of the brain that affects learning (Overview Alzheimers Association). Some other symptoms of Alzheimerââ¬â¢s include gradual memory loss, the decline in capability to carry out everyday tasks and the loss of their language skills. According to Bialystok the rate ofâ⬠¦show more contentâ⬠¦His intellectual and emotional functions appeared to be related to the vast majority of other individuals who are inflicted with Alzheimerââ¬â¢s disease. Roseââ¬â¢s abilities, m ental and intellectual, gradually declined and he became more confused. Remembering names of his friends were difficult, he was not able to remember most of the things surrounding him. Then his thoughts start to be too chaotic for him to handle, and small conversations start to become complicated. Performing his everyday tasks were challenging for him, as well as finding the correct words to identify simple objects like comb (Rose, 2000). His emotional capacity was affected from all of the changes, and his emotions targeted sadness, fear, and anger, while trying to be positive around his loved ones. He felt that his thoughts and feelings were circling around his mind destroying how thought of himself. Rose was irritated at the thought of not being able to do anything to help himself and to stop his torturous disease. He believed that Alzheimerââ¬â¢s was a disease of pain, in his words he said it was ââ¬Å"a thief, a murder and destroyer of minds.â⬠As his disease progressed , Rose felt more comfortable staying at home, where he was loved and understood by his wife Stella. Even though he might have looked healthy in the eyes of others, but eyes can be deceiving and that the generalShow MoreRelatedDementia And Alzheimer s Disease1923 Words à |à 8 Pagesperson with dementia might say. Many patients with dementia lose their memories of growing up and may think they are a child again. Or perhaps they think they are still at home and caring for their families. You could see why some dementia patients may be upset or have behaviors because of this. Not every person with dementia is the same, but most symptoms are similar. In the knowledge of health science there are four different types of dementia which are Vascular Dementia, Lewy Body Dementia, FrontotemporalRead MoreAlzheimer s Disease And Dementia2089 Words à |à 9 PagesAbstract This analysis of degenerative diseases covers four main diseases in todayââ¬â¢s world, including: Alzheimerââ¬â¢s disease, Parkinsonââ¬â¢s disease, Huntingtonââ¬â¢s disease and Dementia. Alzheimerââ¬â¢s is a degenerative form of dementia that attacks neurons causing the total or partial loss of memory, thinking abilities, language skills, and basic behaviors. Parkinsonââ¬â¢s is a progressive disease that targets the central nervous system. Generally the disease will cause tremors, loss of coordination, paralysisRead MoreAlzheimer s Disease : A Type Of Dementia1154 Words à |à 5 Pages Alzheimerââ¬â¢s disease is a type of dementia that causes problems with your memory and behavior. Dementia is a term for the severe loss of mental ability that it interferes with your daily life. This is caused by damage to the brain cells. Alzheimer s disease is the most common type of dementia and is characterized by gradual declines mental abilities (Journal of Clinical Diagn ostic Research, 2016). The disease slowly attacks nerve cells in all parts of the brain and some surrounding structuresRead MoreAlzheimer s Disease : A Type Of Dementia1117 Words à |à 5 Pagesmy grandmother passed away after battling with Alzheimerââ¬â¢s disease for more than ten years. During the last couple of years she was alive I barely ever visited her, and I never understood why she was always in bed, and whenever I went to go see her she never remembered who I was. I feel that because of this disease, I lost my grandmother a long time ago; hopefully by the end of this paper I will have a better understanding about the disease that took her away, years ago. According to the Alzheimerââ¬â¢sRead MoreAlzheimer s Disease, And Vascular Dementia1565 Words à |à 7 PagesAbstract Dementia is considered to be discovered by a German psychiatrist by the name of Alois Alzheimer. This discovery was made during the process of his examination of a patient with unusual behavior. In that discovery he found similarities that are linked to having Alzheimerââ¬â¢s disease. Dementia is known as being a slow, yet steady decline of oneââ¬â¢s mental ability. The disease eventually becomes so severe that it will interfere with oneââ¬â¢s daily living ability. This is not one specific disease, butRead MoreAlzheimer s Disease : A Type Of Dementia910 Words à |à 4 Pages Alzheimerââ¬â¢s disease Jordyn Marcx Anatomy Physiology 2 Professor Leal November 12, 2015 Abstract: Alzheimerââ¬â¢s disease is a type of dementia that causes problems with memory, thinking and behavior. Symptoms usually develop slowly and get worse over time. Alzheimer s is the most common form of dementia, a general term for memory loss. Alzheimer s disease accounts for 60 to 80 percent of dementia cases. Alzheimerââ¬â¢s disease attacks the brainââ¬â¢s nerve cells causing memory loss. Alzheimerââ¬â¢sRead MoreAlzheimer s Disease, Or Senile Dementia1715 Words à |à 7 Pages Alzheimer s disease, or senile dementia, is a form of dementia that affects memory, thinking, and behavior. Brain cells and their connections are killed, and this is what causes people s brain functions to fail. Scientist have yet to know what causes Alzheimer s, but have discovered that age, family history, and genes contribute to developing the disease. Symptoms experienced by people with Alzheimer s are poor judgement, poor decision making, inability to manage a budget, losing track of theRead MoreAlzheimer s Disease Vs. Dementia2014 Words à |à 9 Pages Alzheimer s disease vs. Dementia Name Institution Alzheimer s disease vs. Dementia Alzheimerââ¬â¢s is an irreversible, progressive disease of the brain that gradually destroys memory as well as thinking skills. It eventually destroys the ability to perform the simplest chores. In many individuals with Alzheimerââ¬â¢s, the symptoms manifest after 65 years of age. Among the elderly people, Alzheimerââ¬â¢s illness is the leading cause of dementia (Stern, 2006). Dementia includes a loss ofRead MoreAlzheimer s Disease And Vascular Dementia1277 Words à |à 6 PagesIntroduction Dementia is a chronic illness that effects millions of Americans annually with increasing numbers. The general understanding of dementia is that it affects the mind, and while it does affect the mind, entangles much more than just that. Dementia engulfs a patient s mind, family, a level of caregiving, and an involvement in research of the disease. The Mind Adults age 65 years and older make up around 13 percent of the population (39 million people). This number is likely to increaseRead MoreMusic And Dementia And Alzheimer s Disease1219 Words à |à 5 PagesMusic and Dementia Dementia and Alzheimerââ¬â¢s disease have been becoming more and more prominent in our society. he number are rising each day. Using music to better the lives of people with dementia and Alzheimer s disease has been sweeping across the country. These people have been known to have a reduction of troublesome behaviors, enhanced emotional and cognitive skills, increased social skills, maintaining and improving active involvement, and have improved memory and language skills. The methods
Sunday, December 15, 2019
Elizabeth Austin Response Free Essays
A Small Plea to Delete a Ubiquitous Expletive Response In this essay, Elizabeth Austin describes her feelings about the ââ¬Å"Fâ⬠word. She gives a detailed explanation on why it should not be used in the colloquial language. Austin first gives background knowledge about the ââ¬Å"Fâ⬠word and how it came to be as the word it is used now. We will write a custom essay sample on Elizabeth Austin Response or any similar topic only for you Order Now Austinââ¬â¢s thesis is that the ââ¬Å"Fâ⬠word should not be used in any certain way. Austin first states that the word should be deleted from our use, but before that we must remove the people who use the word. ââ¬Å"Letââ¬â¢s get rid of it. Scholars of social norms say all thatââ¬â¢s necessary to remove offensive language from public speech is a critical mass of people willing to take up cudgels against it. â⬠(Austin 6). There are tons of people who use the word and are not willing to get rid of it because they are so used to it. It is one of their words for colloquial language. Austin then describes how women went through different kind of words that described them. ââ¬Å"ââ¬Å"Produce and animals is what we were,â⬠she recalls. ââ¬Å"We were ââ¬Ëchicksââ¬â¢ and ââ¬Ëlambsââ¬â¢ and birdsââ¬â¢ and bitches,ââ¬â¢ and there was always the infamous ââ¬Ëcherryââ¬â¢Ã¢â¬ â⬠(Austin 6). She relates this to women because women were able to change the social norm of being called different things. Austin shows that since women can change the social norm, then society can get rid of the ââ¬Å"Fâ⬠word. Austin continues with the ways we can get rid of the language. ââ¬Å"Police should start ticketing drivers who use the ââ¬Å"Fâ⬠word (or the correlating hand gesture)â⬠¦The Motion Picture Association of America movie rating system should be overhauled to give an automatic NC-17 rating to any film that uses the ââ¬Å"Fâ⬠word even once. (Austin 8-9). Instead of just spreading the word, Austin thinks that we should take it into action. Actions are bigger than words. In the end, Austin concludes that we should reconsider using the word at all. ââ¬Å"You can still use it as a punch line, if you like. Youââ¬â¢ll just risk the freezing silence and icy glares now reserved for white people who use the ââ¬Å"Nâ⬠word in public. â⬠(Austin 12) . The reason why she says this is to make the readers feel warned or cautious about using it because it offends others around you. How to cite Elizabeth Austin Response, Essay examples
Saturday, December 7, 2019
Mandatory Corporate Environmental Reporting â⬠Free Samples to Samples
Question: Discuss about the Mandatory Corporate Environmental Reporting. Answer: Introduction Financial reporting has always been debatable topic in Australia and there have been many changes in the disclosure requirement. Australian Accounting Standards Board (AASB) has issued the differential reporting for the Tier 2 accounting entities and this has been issued under AASB 1053 Application of Tiers of Australian Accounting Standards (Australian Accounting Standards Board, 2017). In this report there will be discussion of differential reporting system in Australia and its impact on the two main qualitative characteristics of the conceptual framework issued by the IAB. This report also points out the cost benefit implementing the reduced disclosure requirement for the Tier 2 entities. Differential Reporting System in Australia The AASB (Australian Accounting Standards Board) owns the responsibility of developing and maintaining the financial reporting standards that its private and public entities need to follow for financial reporting. The differential reporting system in Australia is a notion that restricts some entities to follow the particular requirements of accounting standards. There is reduced disclosure adopted for some entities by AASB for avoiding the unnecessary presentation of financial information and increasing the relevancy of required disclosures. The system in Australia is largely based on the reporting entity concept and is largely applicable for small and medium-sized enterprises (SMEs) (AASB Standard 1053, 2010). The reporting entity concept classifies reporting entities as business enterprises that are required to develop complete GAAP based financial reports. On the other hand, non-reporting entities are required to develop simple and concise financial reports based on the nature of their business operations. The differential reporting regime of Australia has stated that non-reporting entities should develop special purpose financial statements that do not require compliance with AASB standards. The AASB has revised financial reporting requirements for SMEs that are prepared and developed under the ASIC Corporations Act 2001. The differential reporting system particularly aims at developing a separate reporting framework and guidelines for SMEs to develop their general purpose financial statements. The AASB differential reporting system consists of the following two stages: Stage 1: It involves the development of reduce disclosure requirements for small and medium sized companies Stage 2: It involves developing a revised differential reporting framework based on the concept of reporting entity. The main objective behind the development of this system is to simplify the disclosure, measurement and recognition requirements for SMEs for reducing the burden and consequent costs for them in developing financial reports (Chand and Cummings, 2008). Impacts due to use of Reduced Disclosure Requirements on the qualitative characteristics of the financial information represented by the Tier 2 entities in their financial statements IFRS provides the conceptual framework that every entity has to follow in their disclosure requirement of the financial information in the annual report. The conceptual framework provides most important qualitative characteristics of the financial information that has been adhered by the entities while making the financial disclosure in their reports. The fundamental qualitative characteristics of the financial have been divided into two main types. Relevance Faithful Representation The qualitative characteristics of the financial help the users of the financial report to easily understand the annual report and make the decisions accordingly. Financial information can only be useful if it is relevant and represented with true faith in timely manner. So to check the impact of the reduced disclosure requirement for the Tier 2 entities on the qualitative characteristics of financial information, let discuss the characteristics in detail and make comparison with the disclosure changes made in the reduced disclosure: Fundamental qualitative characteristics Relevance: Relevance financial information refers to such information that is user oriented and has capability to change the decisions of the users. As per the conceptual framework relevant financial information can make changes to the decision if it is predictive value, confirmative value or both. As per the reduced disclosure requirement issued by the AASB, the financial information must be concise to such extent that the user required data has been incorporated and no compromise has been made in such respect. The reduced disclosure for SMEs has resulted in minimizing the financial information presented in the financial items. The reduced disclosure requires that following items must pre presented as minimum in statement of financial position that are, assets, equity, liabilities. The income statement for tier 2 entities should present minimum information about the revenue, finance costs and tax expense. Also, the tier 2 entities require a separate disclosure of items of income and expense such as write-down of inventories, restricting costs, litigation statements and others. However, the disclosure must be in the statement of comprehensive income or in the notes to financial statements sections of the annual report of an entity. The presentation of extraordinary items is not permitted under the financial statements of the tier 2 entities. The management of tier 2 entities have the complete discretion in selection of the accounting policies adopted for the preparation of the financial statements. However, the complete disclosure about the adopted accounting policy must be presented in the notes to financial statement section (Australian Accounting Standards Board, 2017). Faithful representation: In order present true and fair picture of the financial performance of the entity it is important that such data must be represented faithfully the phenomena it purports to represent. Reducing the disclosure requirement does not means that standard has given power to misrepresent the financial data. The management of tier 2 entities can use judgment in development and application of accounting policies to meet the qualitative characteristic of faithful representation. The tier 2 entities are required to disclosure the nature and carrying amount of the assets and liabilities for which judgments, estimates and assumptions possess a risk of causing material adjustment to the carrying amounts within the next financial period. The respective change in the accounting policies are accounted as per the transitions provisions of the amendment during financial reporting of SMEs for ensuring faithful presentation of the financial information. The management through its own judgment develops and implements the accounting policies as per their nature of business operations but are not obliged to consider full IFRS (Australian Accounting Standards Board, 2017). The cost of developing the general purpose financial statements was generally higher for some entities than the benefits obtained by them to the users. This is because the conceptual framework was very burdensome for small and medium-sized companies who have small scale business operations. The adopted RDR framework has the objective that its benefits should outweigh the costs. The RDR is providing the benefit of improving the relevancy of financial reporting if SMEs through reducing the disclosure requirements and removing the unnecessary disclosures on the part of some entities. Thus, it helps in achieving a good balance between the efforts of the developer and the needs of end-users (Jones and Higgins, 2006). Also, the RDR framework has helped in simplifying the reporting structure of small entities thus improving the transparency and comparability of the financial information disclosed by them in the special purpose financial reports. The reduce disclosure around the financial in struments ensures that the financial reports developed are not too detailed and seeks interest from the end-users (Faux and Wise, 2004). Conclusion Through analyzing all the above information about the reduced disclosure requirement it can be said that there is no big impact on the qualitative characteristics of the financial information and also it is cost beneficial to use this approach. References AASB Standard 1053. 2010. [Online]. Available from: https://www.aasb.gov.au/admin/file/content105/c9/AASB1053_06-1 [Accessed on: 28 August 2017]. Australian Accounting Standards Board. 2017. Improving reduced disclosure requirements for financial reports. [Online]. Available from: https://www.aasb.gov.au/admin/file/content9/c14/MR_AASB_Improving_RDR_for_financial_reports_2Feb2017.pdf [Accessed on: 28 August 2017]. Chand, P. and Cummings, L. 2008. The Political and Unstable Nature of the IASBs Stable Faux, J. and Wise, V. 2004. Differential reporting policy in a changing financial environment. International Business Research Conference World Business Institute, pp. 1-10. Frost, G. 2002. Mandatory corporate environmental reporting in Australia: Contested introduction belies effectiveness of its application. Australian Review of Public Affairs. Jones, S. and Higgins, A. 2006. Australias switch to international financial reporting standards: a perspective from account preparers. Accounting and Finance 46 (2006), pp. 629652. Platform: Post-Convergence Australian Experience. Australian Accounting Review 18 (3), pp. 175-183.
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