Discourse Community Analysis Essay Example | Topics and Well Written Essays - 1000 words - 3

Talk Community Analysis - Essay Example A generally excellent case of a restrictive language can be found in the military. While the officials use â€Å"good English† for their orders and among themselves, the volunteers and lower unit officials at the â€Å"club house† use pidgin which has the capability of articulation casualness and elevated level of closeness of job relations. (Alabi, T., n.d.) This is the typical set-up of correspondence in the military. The men in the military communicate in an alternate language at work than at home. In the event that regular citizen men are hard to comprehend naturally, military men are significantly increasingly hard to comprehend. This is on the grounds that the military has its own language. The men speak with words and now and then with their activities. Each part of the military likewise has its own â€Å"lingo†. For instance, the word â€Å"camouflage† uniform is called â€Å"cammies† for the Marines and the Navy however â€Å"fatigues† for the Army. Every division the military has its own epithet. A jarhead alludes to a Marine. They state this is on the grounds that the leader of a marine resembles a container. A squid is somebody from the Navy. The association is self-evident, I accept. Top Gun alludes to an Air Force part. At long last, those in the military are called hounds. By their terms, one would already be able to perceive how selective and glad military men are with respect to their part of administration. Obviously there are additionally a few words utilized by all parts of the military like CO which means boss. Metal alludes to officials in view of the numerous honors (made of metal) nailed to their outfits. These pins recognize them from the individuals in the lower positions. AO implies zone of activity. This is wherever you’re expected to work at. Winged animal doesn’t mean a creature that flies however a plane. Chaos corridor or chow lobby is their assertion for lounge area. At last, a john wayne isn’t an individual or an on-screen character however a can opener. For sure, language in the military is something an untouchable must be prepared for. Something else, an untouchable may act

Any leisure activity that you like Research Paper

Any relaxation movement that you like - Research Paper Example The travel industry is in fact a movement that brings numerous profits for nations that have excellent views that pull in residential and worldwide consideration. Numerous individuals travel to better places overall just to see and find out about various ocean and land biodiversity. This paper analyzes the travel industry as a type of recreation that frequently partake in at whatever point I have gotten some much needed rest my business and house tasks along wide my loved ones. It additionally inspects the advancement and natural impressions that have been realized on account of this recreation action, just as the rousing variables that impacts our support in this movement. The travel industry, as a type of relaxation, alludes to the way toward visiting and the travel industry different places inside or outside a nation for entertainment only. During the time spent this travel industry, individuals get the chance to figure out how various plants and creature assorted variety exist in the regular propensity. Individuals that regularly prefer to take part in the travel industry as a type of recreation frequently appreciate seeing creatures in parks taking care of and resting or dealing with their lives in various manners (Rojek, 2005). The travel industry is an action that has advanced over an opportunity to arrive at its status that individuals appreciate in current occasions. At first, the travel industry in its first stage, included individuals heading out for reasons identified with journey and exchange alone (Matias, 2009). This was before 1840 A.D, when individuals who didn't travel were frequently disregarded and disdained. The second period of the travel industry came in during the hour of modern advancement, during this time railroad and different types of transport had been created, making it simple for individuals to move starting with one spot then onto the next. During the time of modern unrest, the group motor was presented by James Watt, which shipped numerous individuals one after another (Matias, 2009). The requirement for requiring significant investment from work exercises and investigate different open doors inside the fringes of a nation expanded

Professional Numeracy Business Ethics

Question: Talk about theProfessional Numeracyfor Business Ethics. Answer: Prologue to the Topic Business Ethics is the type of expert morals or applied morals that can look at the moral or good issues just as the moral rules that emerge in nature of a business. It is additionally alluded to the arrangements of qualities or the contemporary norms or the arrangements of qualities, which administer the conduct and the activity of a person in the associations. The ethical standards just as qualities or standards can manage the route through which a business carries on. Theme Alignment with Curriculum Document Business Ethics is a significant theme in Humanity and Social Science. This is basically in light of the fact that that the Business morals has the social ramifications or it has an effect on the general public. Business Ethics viably manages both of the business just as the social standards and qualities. Accordingly, if there should arise an occurrence of examining the Humanity and sociology, Business Ethics ought to be fused in the investigation of Humanity and Social Science and lined up with the educational plan records. Science Involvement There are hardly any critical models, which can depict the essential association of the arithmetic in Business Ethics. These are the Berles model, Dodds model and the GermanJapanese model. Globalization has actualized the whole social orders responsible just as related for the political, social and natural difficulties that compromise for subverting the common eventual fate of individuals. Berles model is the investor focused model of trustee obligations. Then again, in the Dodds model, executives of the organization are watchmen of the considerable number of interests, which the company influences and not only workers of its truant proprietors. Aside from that, if there should arise an occurrence of the GermanJapanese model, the organizations center around the rights and interests of workers just as this model likewise considers the way that the representatives are first among partners Significant Economic Concepts There are barely any huge just as advantageous financial ideas in relationship with the scientific association in the Business Ethics subject. These monetary ideas are office costs, deficient contracting, awry data just as good risks route. The term office costs alludes to the inescapable expenses caused by an organization in utilizing a specialist (who may utilize organization assets to their own advantage) to follow up for the benefit of the head. Deficient contracting is alluded to the holes inside the legally binding plan made in formal way and to the whole relationship features that make it work easily or work by any stretch of the imagination. The US financial specialist Joseph Stiglitz instituted the term lopsided data condition. Stiglitz is alluded to the distinctions in data between, state, the laborer and his boss, the loan specialist and the borrower, the insurance agency and the protected. The ethical risk was used initially with regards to protection to allude to the peo ple groups inclination with protection spread for incomprehensibly lessening the consideration just as care they take for maintaining a strategic distance from or decreasing safeguarded misfortunes. Educating and Learning Activities There is not many educating just as learning exercises those essential for increasing all the aptitudes and information with respect to a specific subject. These are as per the following: Step by step instructions to actualize huge gains in the understudy learning of the instructors To help the understudies for tolerating that there is more than one right answer Learning upgrade Getting ready for the talks Upgrading the comprehension of the understudies Making increasingly significant the talks as the learning encounters To help the understudies for understanding the troublesome idea To empower the understudies for perusing just as stopping by being set up for the class To assist understudies with mastering the examination just as the substance on Business Ethics Section 2 Models from The Tiger That Isn't This specific book has given the best possible case of how numbers can be confused or abused with the proof unmistakably clarified just as deconstructed in such a way which is anything but difficult to comprehended. Increasingly troublesome ideas are handled as every section creates, in a way that can be gotten to even to those to whom Mathematics is a cobwebbed puzzle. This book has likewise given the instances of genuine for the immediate usage in the study hall. The Journalists should peruse it intently and Mathematics or Statistics educators will discover an abundance of reallife models for direct use in the study hall. This book has additionally delineated a view that science isn't just a subject of scholarly worth and that it is for sure not to hard for all of us to have a go at. The Tiger that isn't has demonstrated that a little Mathematics goes far towards seeing through the snare of numbers and rates we see around us towards the genuine realities of the story. Impact of the Examples These models have just attempted to make Mathematics fascinating to the students as the majority of them alarm to take care of issue wholes. With the assistance of the information depicted in this book, it can without much of a stretch be comprehended that Mathematics is additionally effectively to learn by the students. Then again, this book has additionally depicted that a little Mathematics can go far towards seeing through the rates just as the trap of numbers around the students to the genuine realities of this specific story. Then again, with the assistance of the idea worked in this book, it can likewise be comprehended that the science has its enormous ramifications just as impacts more than a few different subjects. This book has likewise settled the view that Mathematics is basically not a scholarly qualities subject just as it isn't without a doubt unreasonably hard for the students all to have a go at. The creators are able enough at turning extreme issues around just as allowing students for getting them. The book isn't just for mathematicians, however for everybody who for the most part watches the news or read the paper. The counsel can be given to the columnists for intently perusing it just as arithmetic or details instructors would discover an abundance of genuine models for direct use in the study hall. Reference List Magistrate, M. K. (2013).Motivation for accomplishment: Possibilities for educating and learning. Routledge. Beetham, H., Sharpe, R. (2013).Rethinking teaching method for a computerized age: Designing for 21st century learning. routledge. Blastland, M., Dilnot, A. W. (2008).The tiger that isn't: seeing through a universe of numbers. Profile Books. DesJardins, J. R., McCall, J. J. (2014).Contemporary issues in business morals. Cengage Learning. age Rossouw, D., Van Vuuren, L. (2010).Business morals. Oxford University Press, 2010. Ferrell, O. C., Fraedrich, J. (2015).Business morals: Ethical dynamic cases. Nelson Education. Hoffman, W. M., Frederick, R. E., Schwartz, M. S. (Eds.). (2014).Business morals: Readings and cases in corporate profound quality. John Wiley Sons. Kang, D. (2013). Paper Tiger: Why isnt the remainder of Asia scared of China.Foreign Policy. April,25. Lea, M. R., Nicoll, K. (2013).Distributed learning: Social and social ways to deal with training. Routledge. Manninen, J. what's more, Tuomela, R. eds., 2012.Essays on clarification and comprehension: concentrates in the establishments of humanities and social sciences(Vol. 72). Springer Science Business Media. Okabe, A. (Ed.). (2016).GIS-based Studies in the Humanities and Social Sciences. CRC Press. Weiss, J. W. (2014).Business morals: A partner and issues the executives approach. Berrett-Koehler Publishers. Williford, C., Henry, C. J., Friedlander, A. (2012).One culture: Computationally serious research in the humanities and sociologies: A report on the encounters of first respondents to the diving into information challenge. Gathering on Library and Information Resources. Yow, V. R. (2014).Recording oral history: A guide for the humanities and sociologies. Rowman Littlefield.

Getting Lost Along the Way - Literature Essay Samples

Getting Lost Along the Way Various social movements have shaped society politically, economically, and religiously as centuries have passed. Religion especially has had a momentous impact. During the 16th and 17th centuries, a reform movement known as Puritanism spread voraciously. Puritans sought to take their passion for their religion (Protestant) and rewrite and equalize the faith of the entire nation. According to the Encyclopedia Britannica, â€Å"Puritans believed that it was necessary to be in a covenant relationship with God in order to redeem one from one’s sinful condition, that God had chosen to reveal salvation through preaching, and that the Holy Spirit was the energizing instrument of salvation.† A covenant is a two-way promise between two beings. Since this word is more commonly associated with religion, it usually means a promise between a mortal and divine being, such as God. A reformation founded passionately about promises can be dangerous. There is a severe consequence f or those who break or can’t keep them: â€Å"condemnation to hell† (Gettysburg). This movement made such a notable impression on society that it remained a topic of literary interest for authors such as Nathaniel Hawthorne two hundred years later. Literature is familiar and accessible to a wide variety of readers, which acts as an efficient catalyst between a nation’s history and the nation itself. This goes to show that literature, especially fiction, acts as a metaphor for historical events. By definition, a metaphor acts as a figural representation for a literal object or concept. In writing this story, Hawthorne tries to inform his readers that the issue of wavering faith is still troubling souls two hundred years after the height of an intense religious reformation. His short story, Young Goodman Brown, is shaped by metaphors and symbolism to address such an issue. In the case of the main character, his faith wavers against his newly-acquired beliefs of Puritanism. The physical journey Goodman Brown takes in his dream is representational of his spiritual journey. When the story begins, we are introduced to Goodman Brown. His name is representative of all good men (or rather, those who try to be). We learn that he has been newly-married to his wife, Faith, for three months. Hawthorne’s deciding to name Goodman’s wife this makes it clear to the reader that this story isn’t going to provide a simple, literal narrative, but a religiously symbolic one as well (see also: the 15th century British morality play, Everyman). Faith represents just that: Goodman’s faith in God. He is a fresh convert to Puritanism, but is doubting his decision. This is why he decides to leave Faith and embark on an unknown errand. He isn’t sure he will be able to make the lifelong commitment. As Goodman journeys into the dark forest, he falls asleep and has a dream. In this dream, he continues his quest through the forest. Before long, he meets a mysterious man (the devil) who offers him his serpent staff (temptation). He treats Goodman like he would an old friend, despite the fact that the two have never met before. He claims to be an old family â€Å"friend.† This is how the devil operates. According to most Christian religions, the devil is charismatic and alluring in his attempts to lead the faithful into darkness and uncertainty. Goodman and the man continue their expedition and come upon familiar people such as Goody Cloyse. This woman is known to be one of the most devout members of the church in town. To see her wandering through the dark forest causes Goodman to realize that not everyone is who they seem to be. Even the most faithful can be led astraya key message that Hawthorne wants to convey. This frightens him and he starts to question his errand: â€Å"‘What if a wretched old woman do choose to go to the devil, when I thought she was going to heaven! Is that any reason why I should quit my dear Faith and go after her?’† (2425) His faith is wavering, but he hasn’t given in to the darkness just yet. The moment of climax arrives when he reaches the heart of the dark forest and witnesses a â€Å"witch-meeting† (2430). He sees his beloved Faith there, too. This is a moment of truth as we realize that Goodman has lost his F/faith, something he thought he could never lose. He tries to call out to her, urging her to resist evil. While doing this, he is also urging himself to resist evil. â€Å"Whether Faith obeyed, he knew not† (2430). Goodman awakens disoriented and unsure of what to make of his dream. Unfortunately for him, â€Å"it was a dream of evil omen† (2430). He experiences a change of heart that affects the rest of his life. No longer can he see his fellow townspeople the same way, not even his own wife. He lives the rest of his life in a stupor of bitterness and uncertainty. On his voyage, Goodman Brown failed to find peace. Instead, he lost himself and his religious dignity along the way. No longer can he be considered a â€Å"good† man, but instead, a â€Å"lost† man. Works Cited Hawthorne, Nathaniel. Young Goodman Brown. The Heath Anthology of American Literature. 6th ed. Vol. B. Boston: Patricia Coryell, 2009. 2422-430. Print. Puritanism | Religion. Encyclopedia Britannica Online. Encyclopedia Britannica, 9 July 2014. Web. 12 Oct. 2015. The Puritan Beliefs. The Puritan Beliefs. Web. 12 Oct. 2015.

Chapter 6 Study Questions Essay - 1598 Words

1. Define deviance. How does this definition differ from how sociologists define deviance? Deviance is behavior or characteristics that violate important social norms. The difference between how the dictionary defines deviance and how sociologist define deviance is what may be deviant in one place, at one particular time, may not be deviant in another place and time. Basically with times changing something may or may not be tolerated as acceptable behavior. 2. What is situational deviance? Are there different degrees of deviance? Explain. Situational deviance is relative to a particular setting as well as dependent upon who is doing the defining. There are different degrees of deviance, there’s individual and system blame. The†¦show more content†¦9. Define and describe, in your own words, the deviance theories of individual blame and system blame. The individual blame theory states that the average beliefs of society are correct which creates balance and happiness in society. The theory of system blame states that more powerful individuals attempt to force their views of right and wrong to powerless individuals. 10. Note some criticisms attached to each theory? Some of the criticisms attached to each theory is biological, psychological, and sociological theories. 11. According to Freud, what causes deviance? Freud believed that deviant behavior is the result of an underdeveloped ego. 12. According to Banefield, what causes deviance? Banefield believed that deviant behavior was caused by lower socioeconomic groups in society developing a different value system. 13. Merton refers to innovation, ritualism, retreatists, and rebels. Explain each term, in your own words, and provide examples for each. 14. How does labeling affect an individual? Labeling will more likely cause an individual to become deviant when social groups label them as such. 15. Note the difference between, and give examples of, primary and secondary deviance? 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Theories of Homosexuality - 849 Words

Theories of Homosexuality Through the biological perspective of deviance, sociologists have linked homosexuality to hormones, genes and the brain (Taylor, Thio Schwartz, 2013). Hormonal theory does not describe a cause of homosexuality. Genetic Theory describes the cause of homosexuality as people being born gay. The brain theory is much more in depth about the cause of homosexuality. It states that the size of a person’s hypothalamus will cause them to be homosexual or not. Gay’s hypothalamuses were less than half of the size of straights. The sociological perspective of deviance describes society and socialization to be the causes of homosexuality (Taylor, Thio Schwartz, 2013). The conclusion that society causes homosexuality†¦show more content†¦In fact, the volumes of INAH3 in the homosexual men and in the women were not significantly different. INAH3 is first created while a baby is still a fetus and its size is dependent on circulating androgen. 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Professor Notes About the Generally Accepted Accounting Principles

Question: Discuss about the Generally Accepted Accounting Principles. Answer: Introduction Financial Statements are the presentation of financial information on the overall performance of the organizations. It provides useful information to the users like investors, creditors, financial institutions and other stakeholders of the business entities. Therefore, it is essential to recognize the transactions with the compliance of reporting requirements as laid by the International Board of Accounting. International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP) regulate recognition of accounting information and measurement of values. However, there are regulatory boards country wise that designs the conceptual framework to recognize the conceptual framework for the companies registered in the country as per the respective Corporations Act. Similarly, Australian Accounting Standards Board (AASB) regulates accounting records for the organizations registered in Australia and listed in Australian Stock Exchange. The Australian Securities and Investments Commission (ASIC) is a regulator for organizations incorporated in Australia, which requires the companies to prepare and submit the audited annual reports at the end of the financial year. The financial reports should be comprised of reports on sustainability and corporate social responsibility, reports on corporate governance, Directors report, Auditors report and financial statements. Additionally, companies listed on the Australian Securities Exchange are required to prepare and file regular and periodic disclosures. The following report presents the comparability and compliance of conceptual framework and AASB standards on preparation and presentation of annual reports of the selected companies Wesfarmers and Woolworths. Discussion Wesfarmers Limited is an Australian company listed on the Australian Securities Exchange dealing in chemicals, fertilizers and mining products. It is one of the largest companies in Australia by revenue of around $62.7 billion in the year 2015 (Wesfarmers.com.au 2016). On the other hand, Woolworths Limited is the second largest company in Australia with the approximate revenue $60.68 billion in the year 2015. It is a major Australian organization deals in retailing of various products having its stores in New Zealand and India apart from Australia (Woolworthslimited.com.au 2016). In order to prepare and present the financial reports by the organizations it is essential to comply the requirements of AASB conceptual framework. It has been amended and revised in December 2013 for incorporation of chapter 1 and chapter 3 of the International Accounting Standards Board which states the conceptual framework for financial reporting. It states the requirements with respect to the areas with detailed information for measurement of values, financial performance that includes comprehensive income, disclosures, and presentation (Daz et al. 2015). The annual report of Wesfarmers for the year 2015 contains the required reports according to the conceptual framework and reporting standards of AASB on the performance of the company. The annual report consists of all the necessary information to present the performance of the company along with the comparative values of the previous accounting year 2014. The report also reflects the statement of five years financial history to assist the users for evaluation of companys financial growth and sustainability (Wesfarmers.com.au 2016). Similarly, the annual report of Woolworths for the financial year 2015 consists of the all the necessary requirements of conceptual framework and AASB standards. The financial report reflects the transparent and efficient performance of the company by stating the comparative values of the financial year 2014 and a summary statement of previous five accounting years (Woolworthslimited.com.au 2016). Both the financial reports prepared and presented the essential features of accounting report with respect to going concern, accrual basis and materiality of accounting along with the following statements as per AAS and general purpose financial reporting. Board of Directors Report Report on Corporate Governance Report on Sustainability and Corporate Social Responsibility Report on Independent Auditors examination and opinion Financial statements that involves income statement, balance sheet, cash flow statement, necessary notes on accounts, segment reporting Statement of changes in equity Statement of five year financial records Executives Remuneration According to the AASB 1034 on Financial Report presentation and Disclosures all the public listed companies are required to disclose the entitys operations, economic dependency, executives details and dividends. Further, the annual report should also disclose the remuneration of executives having a salary of more than $100,000 in a financial year (Sonnemann et al. 2015). Wesfarmers annual report on executives remuneration reflects that there was an increase in fixed remuneration during the year while the managing directors reported remuneration in the year 2015 was $9.9 million which included the payment of performance shares as well as unvested rights. Figure 1: Executive remuneration (Source: Wesfarmers.com.au 2016) Similarly, the financial report of Woolworths represented the statement on disclosure of executives remuneration. In the year 2015, the companys payment to key managerial personnel as executive remuneration was around $3.8 million to $1.6 million. However, the presentation of executive remuneration report of Woolworths is complicated and unclear in context to the actual payment to the senior executives and key managerial persons (Woolworthslimited.com.au 2016). Figure 2: Executive remuneration (Source: Woolworthslimited.com.au 2016) Directors Report Further, the companies are required to prepare and present Directors Report highlighting the financial results, payment of dividends, information of the number of board meetings held, details of directors, related parties and other relevant disclosures (Shaban 2015). The annual report of Wesfarmers reflected the amount of profits distributable to the members as $2,440 million in its directors report along with the disclosure of payments of dividend and capital management. The company also disclosed its principal activities, shareholdings of Directors and number of meetings of the Board during the year (Wesfarmers.com.au 2016). Figure 3: Directors report (Source: Wesfarmers.com.au 2016) On the other hand, the directors report of Woolworths Limited presented the information of dividend payment, meetings of directors, details of executive, non-executive directors and company secretary. The company also presented the disclosure on directors interest in securities and performance rights as well as the considerable changes in its state of affairs. Moreover, the company has presented the highlights on performance results in a paragraph which is not reader friendly. Presentation of financial results in tabular form depicts clear and concise understanding for the users of annual report (Woolworthslimited.com.au 2016). Corporate Governance report As per the requirements of AASB it is important for the companies to present a report on corporate governance to understand the transparency and accountability of the financial statements (Shapiro and Naughton 2015). Wesfarmers Limited presented its corporate governance report stating its commitment towards the shareholders expected returns and responsibilities for the best interests of the organization and members. The company disclosed its important areas undertaken by the Board in the year 2015 which included investment made during the year at an interest rate 13.7%. The report also disclosed the approval of distribution of capital management at $1.00 per ordinary securities with a return of $1,148 million to the shareholders (Wesfarmers.com.au 2016). On the contrary, annual report of Woolworths Limited contains statement of shareholders information while the corporate governance report has been made available on the website. The statement of shareholder information provides details on number of equity shareholders, distribution of equity shares, names and shareholdings of twenty largest shareholders of the company and payment of dividend (Woolworthslimited.com.au 2016). Sustainability and Corporate Social Responsibility (CSR) report In addition to the financial performance, business organizations are required to focus on sustainability and responsibility towards environment and society. The reports on sustainability and CSR represent the organizations responsibility and performance for the safety and welfare of the environment, community and government. Therefore, the conceptual framework requires the organization to report on sustainability and CSR disclose the performance in transparent and efficient manner (Christensen et al. 2015). The annual report of Wesfarmers Limited disclosed a report on Sustainability and CSR during the year 2015 stating the safety measures and development measures towards the society and environment. Since, the company deals in chemical and mining products it is essential to take safety measures against the pollution affects (Wesfarmers.com.au 2016). Besides, the financial report of Woolworth does not contain reports on Sustainability and Corporate Social Responsibility as per the requirement of conceptual framework and AASB standards (Woolworthslimited.com.au 2016). Auditors report According to Standard on Auditing (ASA) 700 on Forming an Opinion and Reporting on a Financial Report, auditor is required to form a judgment on the preparation and presentation of the financial reports of the organizations. The auditor provides opinion with respect to the materiality, transparence and true and fair view of the financial statements with the compliance of accounting principles and standards (De Simone 2016). However, the auditor is required to provide a reasonable assurance on the materiality of the accounting statements while providing the absolute assurance is the managements responsibility. The conclusion and opinion in auditors report shall be presented as per the regulations of ASA 330 and ASA 450 to comment on the appropriate audit evidence, material misstatements and adequate disclosures (Li 2015). The independent auditors report on the financial statements of Wesfarmers stated a clear opinion on true and fairness of the presentation of financial position of the company during the year 2015. According to the opinion of auditor the statement of accounts are free from material misstatements and have been prepared in compliance with principles and regulations of AASB and IFRS. Executive remuneration report also disclosed the transparent and true information in compliance with the section 300A of Corporations Act, 2001 (Wesfarmers.com.au 2016). Similarly, the auditors report of Woolworths limited also declared a clear opinion on the preparation of financial statements during the year 2015. However, the report stated the opinion on overall performance of the organization and not segment wise. There is no definite comment on the companys executive remuneration report and other significant reporting segments (Woolworthslimited.com.au 2016). Financial Statements AASB 101 on Presentation of Financial Statements regulates the purpose and features of preparation and presentation of accounting statements by the organization. It requires the recognition of accounting information in compliance with IFRS and on accrual basis. The accounting records should be prepared free from all material misstatements along with the appropriate disclosure of all the transactions (Chauvey et al. 2015). The preparation and presentation of accounting statements is the responsibility of those charged with the governance of the organizations. Accountants, management, Board of Directors and audit committee members are responsible to recognize the financial information in accordance with relevant standards and principles (Preiato, Brown and Tarca 2015). On observing the annual report of Wesfarmers Limited, it can be said the company had complied all the requirements of AASB and IFRS on presenting the financial statements. The company duly presented the income statement for the year 2015 and a report on comprehensive income along with notes on accounts. It stated the revenue income of $62,447 million during the year 2015 and that of $60,181 million in the year 2014. The company also stated the information on basic earnings per share for the ordinary shareholders at 216.1 cents while 215.7 cents as diluted earnings per share (Wesfarmers.com.au 2016). Figure 4: Extract of income statement (Source: Wesfarmers.com.au 2016) Similarly, the company also presented the statement of financial position during the year 2015 along with the comparative figures of 2014 by disclosing all the assets, liabilities, minority interest incomes and shareholding fund with relevant notes on accounts. The financial reports also disclosed the cash flow statements to recognize the equivalent cash funds available with the necessary explanations (Wesfarmers.com.au 2016). The annual report of Woolworths also presented the consolidated statement of income along with the comprehensive income statement that discloses the total revenue income $60,679 million during the year 2015 whereas $60,772 million during the year 2014. The company disclosed its financial profit as 2,137 million in 2015 and $2,458 million in 2014 along with the earnings per share 170.8 cents in 2015 and 196 cents in 2014 (Woolworthslimited.com.au 2016). Figure 5: Extract of financial statement (Source: Woolworthslimited.com.au 2016) The company complied the requirements of AASB and IFRS in preparing and presenting the balance sheet and statement of cash flow along with the supported notes on accounts. The statement of financial position of Woolworths Limited disclosed the assets owned by the company and liabilities owed with adequate explanations. In order to disclose the going concern and accrual basis of accounting the company presented the financial information as per the regulation of International Accounting Board (Woolworthslimited.com.au 2016). Recommendation As per the amendments in conceptual framework, chapter 1 states the objectives of general purpose financial reporting whereas the chapter 3 facilitates the qualitative characteristics of financial reporting. The annual report of Wesfarmers discloses all the requirements of AASB and IFRS with respect of relevant reports, values and disclosures. Whereas the annual report of Woolworths has limited disclosures on financial statements and other reports. The company did not present the governance report and a report on sustainability. Hence, the management of Woolworth should prepare and present the report on compliance of CSR and Corporate governance. Apart from that, the management of Woolworths should prepare the Directors Report stating the highlights of results of financial position in tabular form for better presentation and understanding. Conclusion The report highlighted the requirements of conceptual framework and reporting standards for the accountants and those charged with the governance for the preparation and presentation of financial statements. Moreover, the report presented the comparability in annual report of Wesfarmers and Woolworths in compliance with Generally Accepted Accounting principles. It has been noted that both the companies have represented the financial statements and relevant disclosures in accordance with the AASB and IFRS. However, the presentation of financial report of Woolworths requires improvement in better understanding whereas the financial report of Wesfarmers is prepared and presented to form better understand for use of stakeholders. 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