College Comp Free Essays

What did you find out about yourself as an essayist? As a mastermind? This term I learned as an essayist, that I need to break the writer’s square however Just free composition and getting every one of my thoughts out there and returning to alter my work. As a mastermind I figured out how to think and us right accentuation and to likewise consider what I am composing and does it bode well. This course has been exceptionally useful to me, and I will keep on utilizing the aptitudes I have held all through my school/proficient profession. We will compose a custom article test on School Comp or on the other hand any comparative theme just for you Request Now 2)What did you find out about the way toward composing? I discovered that the way toward composing is a Journey. You need to need to set out on the excursion to achieve it and complete the job needing to be done. Composing a decent paper is something other than tossing words on paper, it fundamentally thinking and executing the way toward composing 3)What aptitudes did you build up that may help you later on? One of the most significant aptitudes I have learned is delineating. This has assisted me this term with completing my last task. I will utilize this in future composing classes and in my vocation when composing. 4)What did you take from the bigger discussion with others? I learned for the discussion with my cohorts how to give valuable analysis also take the analysis and make the rectifications and guarantee the final product is incredible. 5)How did your criticism from peers and your teacher influence the update of your outline, letter to the editorial manager, and introduction? The criticism that I got from my group mated and teacher were so useful in my Journey through this course. They helped me take out UN-valuable content, and gave me thoughts of where to add text to give my last task the bigness it needs to hold my audience’s consideration. Instructions to refer to College Comp, Papers

Lunching new product in Qatari market Essay Example | Topics and Well Written Essays - 2250 words

Dining new item in Qatari market - Essay Example Shortcomings: A significant mishap for the organization is the fundamental advertising cost of this item just as the acknowledgment of this imaginative item by the majority. The statistical surveying is inclined to legitimacy and dependability issues and even an organization with phenomenal administration and advertising faculty, it is expected that very few purchasers are really pulled in. Likewise, since the expense of a PVC in some cases goes up to $400 per cell, the creation cost of these vehicles may surpass the assessed spending plan. These vehicles likewise get incredibly warmed from within and might be thorny to drive (Why to purchase a Solar controlled Car, n.p.). 4 Openings: Solar vehicles are the most condition inviting vehicles to utilize. This factor can be gotten the money for while producing a positive verbal exchange for the organization. Affiliating with associations that advance Go Green idea can likewise profit the new conceived organization. With shoppers needs moving to inclining toward condition benevolent items, this can go into the company’s advantage. In addition, the economy of Qatar is porous to new participants and Smart Solar Cars can survive. 4 Dangers: Competitors, both nearby and worldwide, are a conspicuous danger. The dread of ineffective promoting endeavors made to move Qatari customers from the ordinary vehicles to sun based fueled vehicles, just as the consistent fear of flighty downturn remain as major threats. 5 The organization is named Smart Solar Cars Ltd which is an altogether new brand to be propelled in Qatar. The primary objective market that these vehicles take into account, are the youthful people, and first time purchasers of the vehicle. The organization is foreseen to be propelled in Qatar in January 2012. The essential strategic to ‘go green’ later on and spare the regular assets to their greatest. The fundamental target of propelling this item is to make mindfulness among individuals on the handiness of the sunlight based

Disagree Essay Too Dependent on Automobiles

Sample TOEFL Agree/Disagree Essay Too Dependent on Automobiles The QuestionDo you agree or disagree with the following statement? People in todays world have become too dependent on automobiles. Use specific reasons and examples to support your answer.Special Offer: TOEFL Essay Evaluation and ScoringYou can now sign up to have your practice essays evaluated and scored by the author of this web page. Its a great way to learn how you will do before test day and how you can best prepare for the test. Sign up today.The Sample EssayOver the last few decades, as automobiles have become affordable for more and more people, cars have become a very controversial topic of discussion. I am of the opinion that people in the modern world have become far too reliant on automobiles. I feel this way for two main reasons, which I will explore in the following essay. To begin with, many people have become disinterested in the amount of pollution that their vehicles create. It is a well-known fact that automobiles are one of the biggest sources of deadly greenhous e gases, which are the main cause of global warming. However, it seems that many individuals simply do not care about how much damage they do by driving their cars. For example, my uncle drives an extremely large sport utility vehicle to work every day, even though he commutes alone. This vehicle is not energy efficient, and I think that he ought to take a carpool to his office instead of using it. When I asked him why he continues to drive such a harmful vehicle he responded that even though he is aware of how much fuel it uses, he does not care because of how happy it makes him feel to drive an expensive car. This example demonstrates how neglectful many members of modern society have become as a consequence of their love of automobiles.Secondly, our current obsession with automobiles has caused public transportation systems to be neglected by government officials. Because people are obsessed with their personal vehicles, governments have felt justified in failing to develop bus a nd rail networks. My city, Toronto, is a compelling example of this. Despite being the largest city in Canada it has only two subway lines and just a handful of underdeveloped bus routes. While this frustrates me quite a lot, most people simply do not care and, regretfully, the issue is never considered of even studied by our municipal government. If more people were to demand better public transportation, of course the government would snap into action and improve the local system. The fact that this has not happened makes it evident to me that our current dependence on automobiles has resulted in a lower quality of living for many people in Toronto. In conclusion, I strongly believe that people today are too dependent on automobiles. This is because our love of driving has contributed to global warming, and because it has resulted in shoddy public transportation systems in major cities. (412 Words)

Essay on Critiquing Amadeus by Peter Shaffer - 679 Words

Critiquing Amadeus by Peter Shaffer I believe that there are two ways to critique Peter Shaffers Amadeus. The first, and the easiest for me, is as an artistic work only. As an artistic endeavor, Amadeus is a triumph. Particularly stunning is F. Murray Abrahams performance as the tortured Court Composer Antonio Salieri. Abraham portrays a talented yet mediocre musician who, having revered God all his life, shows us clearly that pride goeth before the fall. It is Salieris greed for fame, and pride in his own moral goodness that lead him to denounce Mozart as a fiend. When God continues to shower favor upon mozart, Salieri renounces God, and vows that he will be the instrument to thwart God. Salieris†¦show more content†¦It is true that Peter Shaffer himself calls it a fantasia based on fact. It is not a screen biography of Mozart, and was never intended to be. The argument, of course, is to say that this film gave many people that first real exposure to Mozart, and as a result, gave them untruths upon which to base their knowledge. That is to say, to the everyday person who knows nothing of Mozart, there is no reason to think the events described in Amadeus are anything but the truth. Why perpetuate rumors and myths, when the truth is available? I choose not to enter into this argument. There are valid points to be made on either side. I will, however, point out some of the more glaring mistakes: * While the movie shows the dying Mozart dictating his Requiem to Salieri, it actually was his pupil and assistant Sà ¼ssmayr who helped him with it and finally completed the score. The existence of Sà ¼ssmayr, as well as that of Lorenzo da Pointe, is nowhere mentioned in the movie, though they each played a far more critical role in Mozarts life than many of the characters who are shown in the film. * Constanze Mozart may have been prone to spending time at the spa in Baden, but she hever packed up and ran out on her husband, as she is made to do in the movie. Nor did she ever throw Mozarts father out of the house. * The Mozarts had two surviving children, not one as depicted in the

The Rationale For A Educational Assessment - 812 Words

The rationale for change in educational assessment is anchored in understanding that the global workforce has changed. In order for schools to better prepare students to be successful in this workforce, pedagogy and assessment must be address key 21st Century skills. Cisco-Intel-Microsoft’s 2004 Call to Action, Transforming Education: Assessing and Teaching 21st Century Skill, states, â€Å"†¦more often than not, accountability efforts have measured what is easiest to measure, rather than what is most important.† More often than not, an educator’s instructional method and assessment, aligns with the way material is tested on state and district benchmarks. Therefore, aligning classroom assessments to the CCSS will help ensure all students receive the relevant and rigorous education they deserve. Nowadays it is easier than ever for a teacher to gather evidence and data on student achievement. With technology, teachers can integrate assessment for learning, encourage participation and collaboration, and enhance communication in every lesson. In addition, student data can be gathered electronically and automatically sorted for the teacher to inform next step instruction in the classroom and enables the teacher to respond to and personalize each student’s learning path so that all students can achieve at high levels. Another type of assessment, Performance, measures a student’s ability to think critically, synthesize information, and communicate effectively. Performance assessmentsShow MoreRelatedCoe Framework And Ethical Dispositions Comparison Matrix Essay871 Words   |  4 Pagesimportant) youwould assign this concept as an educator.State and defend your rationale. Use research to support your rationale. Comparison of overlapping statements regarding teacher ethics Priority of specific ethical disposition/protocol and rationale Example: â€Å"The professional educator continues to grow professionally†(AAE, 2001). â€Å"Learners will develop the values, commitments, and ethics that positively impact the educational community as well as the educator’s own professional growth.† (COE-GCURead MoreProvide Feedback And Report Of Student Learning1077 Words   |  5 PagesStudent Learning Graduate Descriptor: 5.1.1 - Demonstrate understanding of assessment strategies, including informal and formal, diagnostic, formative and summative approaches to assess student learning. On my Google site, I have provided a summative Year 8 Examination for the topic Views and Perspectives. This examination demonstrates my understanding of the Graduate Descriptor 5.1.1. The task for EDFD307: Educational Assessment was to design an end of topic or mid-year examination to assess my students’Read MorePurpose Of An Introductory Lesson1704 Words   |  7 Pagesshapes (cubes, right rectangular prisms, right circular cones, and right circular cylinders) to create a composite shape, and compose new shapes from the composite shape. Rationale: The reason for this lesson is to allow for an introductory lesson to three-dimensional shapes that the students will see throughout their educational career, as well as create a more equitable environment in the classroom by serving as a form of an icebreaker for the students and their peers. 2. Learner Outcome(s)/Objective(s):Read MoreWhy School Report Cards Merit A Failing Grade Essay1526 Words   |  7 Pagescomes from the authors’ belief that A-F systems and the resulting school-choice programs will eventually bring an end to most underachieving schools. Rationale for A-F grading systems. With a host of states already using A-F systems and several more considering implementing similar systems (2015, pg. 2), the authors explain some of the primary rationales for using a report card-style systems to measure school success. Using Florida, the first state to implement an A-F system, as a starting point, theRead MoreEducational Philosophies Influence Curriculum From The Establishment Of The American School Systems1133 Words   |  5 PagesAbstract Educational philosophies influence curriculum from the establishment of the American school systems. The five major philosophies that have influence American education are: 1) Idealism, 2) Essentialism, 3) Perennialism, 4) Progressivism, and 5) Experimentalism. Idealism, Essentialism, and Perennialism are all teacher-based philosophies putting the teacher at the core of the educational experience, with students being passive members of the classroom. In contrast, Progressivism and ExperimentalismRead More Bilingual Education Essay examples1194 Words   |  5 PagesBilingual education is any school program which utilizes two languages. An example of legal rationale in regarding bilingual education is English being the only language approach that is taught to English language learners in the United States in school districts according to No Child Left Behind Act of 2001(NCLB). However, historical rationale concerning bilingual education is the history of events that occurred due to bilingual education not being taught in a school district. An example is MeyerRead MoreConceptual Framework Ethical Dispositions Essay1262 Words   |  6 Pagesappropriately. In the right-hand column, state the priority from 1-7, (â€Å"1† being the most important) you would assign this concept as an educator; state and defend your rationale. Use research to support your rationale. Comparison of overlapping statements regarding teacher ethics | Priority of specific ethical disposition/protocol and rationale | The professional educator makes a constructive effort to protect the student from conditions detrimental to learning, health, or safety. (AAE, 1994-2012).ChallengingRead MoreReview of Two Journal Articles on Educational Leadership Essay1040 Words   |  5 Pageseffectiveness. Perhaps Somech’s reflect Scherer’s (2009, p.7) understandings as described in Educational Leadership, ‘broom-wielding leadership can indeed be beneficial’ as is putting advocates into positions of power and influence and building teams, both of which are seemingly contrasting opposites. This paper will describe two studies, one quantitative and the other a mixed method, which dealt with aspects of educational leadership. The studies chosen for review were conducted by Bush, et al. (2005), aRead MoreVariation Of Budgets Within School Districts952 Words   |  4 Pagesachievement varies among localities that spend comparable amounts† (Vegas Coffin, 2012, p. 1). There is evidence that some schools’ investments have been correlated to effective and efficient expenditures. Vegas Coffin (2012) offer examples of educational reforms in Armenia and Ontario that have led to increased student achievement after changing funding formulas to support localities with lower socioeconomic resources, geographical locations, and special needs (p. 3). Districts may choose differentRead MoreStaff Education on Proper Administration of Chemotherapy1379 Words   |  5 Pagesï » ¿Staff Education on Proper Chemo Administration I. Educational Rationale The rationale for the educational initiative is a needs assessment that was conducted identifying the skill sets and knowledge of the staff at NYHQ. The needs assessment process resulted in findings that the staff required education in the safe and proper administration of chemotherapy since the facility is a leader in cancer care including a breast center, gynecologic, oncology department, patient testing unit, radiation

Deepwater Horizon Oil Spill Free Essays

The Deepwater Horizon Oil Spill was a man-made disaster which had devastating effects on its surrounding environment, in particular the natural environment around the Deepwater Horizon Oil Rig. Recovery efforts made by the local governments utilized Information Communications Technology (ICT) such as remote sensors and satellite imagery to track and monitor the magnitude of the oil spill. Further detail on how recovery efforts used ICT’s to track and monitor the oil spill as well as its uses in the prevention of future oil spills, including the positives and negatives of the use of ICT will be discussed. We will write a custom essay sample on Deepwater Horizon Oil Spill or any similar topic only for you Order Now Referring to sources such as the scholarly journal ‘Tracking Oil Slicks and Predicting their Trajectories Using Remote Sensors and Models’, the magazine article ‘Satellite use Growing to Monitor Facilities and Map Spills’ and the national commission report ‘Deep Water: The Gulf Oil Disaster and the Future of Offshore Drilling National Commission’. The focus reading ‘Organisations Aiming to Reduce Risk – Worth Broader Exposure’ will be used as a comparison and reference to what other industries have done to prevent disasters in their industry from occurring again. Background. Recovery efforts during the Deep Water Oil Spill used Information Communication Technologies (ICT) such as remote sensor technology and satellite imagery technology. Such technology were used in order to monitor the magnitude of the oil spill giving recovery efforts visual data that they could work with as well as a method of being able to obtain the trajectories of the oil spill in order to prevent further spread of the oil in the water. Use of ICT’s to assist in Recovery. The use of ICT’s such as remote sensor technology and satellite imagery was effectively used by the petroleum industry in previous years prior to the Deepwater Horizon Oil Spill for exploration purposes. In the event of the oil spill recovery effort teams utilized this same remote sensor technology in order to determine how much oil was spilled, where it reached the shore, and which beaches might be hit next (Pope 2010). This technology allowed recovery teams to effectively survey the spread of oil a lot faster than if it were done through surveillance aircraft such as drones, satellite technology. In the event of the oil spill BP and the federal government utilized two types of satellites. SAR imagery satellites in order to cover large areas and determine the scope of the damage caused. Once the scope of the damage was determined, high-resolution satellites were used to make thorough assessments of the damage. Although satellite imagery we’re predominantly used as methods of surveying the wreckage and spill, aircraft drones also played important roles in that they allowed recovery teams to monitor the wreckage from different angles and views. Use of ICT’s in the prevention of disasters. Information Communications Technology has multiple uses in that it was able to explore and locate possible petroleum production locations through remote operated vehicles (ROV) attached with thermal imaging cameras and sensors, as well as survey the structural damage of the BP Deepwater Horizon oil rig through the use of satellite imagery and drone aircraft. It now has the task of surveying and monitoring oil rigs on a frequent weekly or even daily basis. The oil production industry using satellites similarly to how they were used in the in recovery efforts through, obtaining a wide view of the area through SAR satellite imagery and using high-resolution imagery in order to gain a detailed perspective of specific locations and aspects of oil rigs. The National Commission recommended improvements be made by the petroleum production industry as well as the national government in order to effectively plan for a large scale containment plan if another event like this we’re to happen again, including coordinating with other government bodies and obtaining relevant information in regards to response measures. Measures taken into account include things like and sufficient amount of technical experts on the within the staff of the oil rigs in order to develop and approve response plans as well as providing mandatory funding to the petroleum production industry for research and development as well as incentives to the industry to perform research and development. Â   Similarly in the nuclear tragedy of Chernobyl the government funded the Institute of Nuclear Power Operations (IPNO) programs to perform evaluations, training, assistance and peer reviews by experts. The uses of ICT such as computer programs and hardware are now used to analyse nuclear structures, making it easy to monitor and spot redundancies within the structure and prevent structural failure of the plants. Positives and Negatives of the uses of ICTs The use of ICT’s during recovery efforts as well as use in the monitoring of oil rigging sites and prevention of structural failure. The use of ICT’s over other methods such as aircraft surveillance has positive benefits which far out weight the negatives. Such satellite imagery can allow recovery teams to effectively and quickly survey the a large portion of the damage site through SAR satellites and gain detailed views of specific areas such as leaks, slicks and seeps through high-resolution satellites. With the use of satellites in combined with aircraft surveillance to gain views from different angles to view specific areas of the structure effectively allow recovery teams to survey and gather information in order to develop an effective containment and recovery plan. The use of ROVs also is a benefit as it allows recovery teams to survey the structure underwater and effectively gather information from places that would be too dangerous for humans to do to. Although ICT’s do have their benefits, they also come with negatives as in that SAR satellites capture large views of the affected areas, this comes at a price of decreased resolution making it difficult to view smaller aspects of the image such as leaks in the oil pipe structure. This requires the use of high resolution imaging satellites which are rather costly and cannot be frequently called up due to its high cost. Conclusion The use of information communications technology in the petroleum production industry has had multiple uses before, during and after the Deepwater Horizon Oil spill. Before the disaster of the oil spill the industry used ICTs for exploration and location of possible drilling sites. With the use of satellite technology during the recovery efforts to survey the area and effectively develop a containment plan for preventing the oil from spreading and affecting the nearby beaches. Also in future prevention of possible oil spills through satellite monitoring of oil rigs and tankers. Along with the use of ICTs come the benefits which include allowing recovery teams to quickly and safely gather information which would have been difficult with old technology, but there were also costs in that it would cost large amounts of money in order to use high-end technology such as high-resolution satellites in order to gain clearer images of specific areas. Along with the uses of ICTs to help prevent future oil spills are the recommendations of the oil spill commission which recommended funding for research and development of oil spill prevention similarly to how the government funded the development of the INPO in the nuclear energy industry for training of nuclear engineers and evaluation of nuclear structures. How to cite Deepwater Horizon Oil Spill, Papers

Ethical Revival of Prudence System †Free Samples to Students

Question: Discuss about the Ethical Revival of Prudence System. Answer: Introduction Qantas Airways owns Jetstar is considered as one of the discount priced airline operator in Australia. JetStar carries more than 8.5% passenger from Australia itself. It has been further seen to operate as per the home and the international network from Melbourne Airport. The primary fleet of the airline operator has been seen to be acknowledged with the A320 and Boeing 787 Dreamliner. Virgin Australia Airlines is discerned as the second principal airline carrier after Qantas Airways. The airline company is seen to be based in Bowen Hills in Brisbane. It has been further seen to be considered in 1999 and operated in one route. The airline carrier is considered to expand itself in 29 cities in areas such as Brisbane, Adelaide, Melbourne and Sydney. The objective has been seen to be based on the important concept which has been seen to be related to the show the methods adopted by both the companies and various types of the other notes from the Auditors Report, Remuneration Report and Financial reports. The final section of the segment of the lessons has been further able to discuss on the rational for the shareholders to invest. Conceptual framework of Accounting for both the companies It has been observed that both the companies have been seen with AASB and Corporations Act 2001. It has been seen that financial report of both the companies has been prepared as the IFRS. This standard is further seen to be issued by the international accounting board. The important consideration for this has been based on the various types of the consideration taken from the financial statements of both Jetstar Airways and Virgin Australia Airlines. This is further seen to be considered as per the historical cost evaluation except in sections of asset and liabilities which needs assessment as per the fair value and other relevant accounting policies (Steenkamp Steenkamp, 2016). The import aspect of the accounting aspect of revenue recognition is seen to be considered as per AASB 118 Revenue, AASB 111 Construction Contracts and Interpretation 13 Customer Loyalty Programmes. The company is yet to implement the AASB 15 Revenue from contracts with the customers, this has been seen to be based on the existing nature of the standards which has been set to be implemented as per the commence date of on or after 1st January 2018. The main activities of the company have been further able to decide if they will be able to swap the AASB 117 for leases and able to change the various considerations of the framework based on AASB 16. AASB 136: Impairment of Assets, is applicable for the recognition of the financial guarantees and the agreement which is seen to be related to the financial guarantees based on the implementation of AASB 137 Provisions, Contingent Liabilities and Contingent Assets (Marshall et al., 2013). Prudence theory applied in both the companies Theoretical application of prudence has been further seen to be based on the fact that none of the company overestimate of total revenues. Virgin Australia and Jetstar has applied the prudence concept based on the financial information which is conservative and the recording of the assets is not underestimated based on the liabilities. It has been further seen that the financial statements has considered the probable transaction into considerations. A variety of the important consideration for the prudence has not been applied as per the AASB 15 Revenue from Contracts with Customers (AASB 15) and the application of AASB 16 Leases (AASB 16). It is seen to be convinced of replacing the existing standards. For testing the viability of the various types of the methods, the companies have been able to decide on test the new method for lease only after 01.01.2019. Other considerations of prudence have been depicted with the regular review of the assets and in terms of assessment of the dec reasing values of these assets. The most important consideration for prudence is evident among both the companies by writing off the values in terms of fixed assets (Barker, 2015). Criteria followed for financial data Total Assets- The total asset of Qantas Airways is standing at $ 17708m in 2016; however the entire asset of virgin Australia is seen to be $ 6886.9 m in 2016. In addition to this, Virgin Australia is not having any amount of the dependent liabilities as on 30 June 2016. In terms of Qantas Airways Ltd, the assets have been seen to be categorised as per the assets held for sale and measured in terms of the fair value less cost of selling. The main benefit of Qantas Airways is seen with the measurement of fair value of plan assets less the present value. The different types of the other consideration has been further seen to be made with the preparation of financial statements of Virgin Australia Airlines with the assets which are not held for the assessment based on financial leases to be recognised at fair value (Wan Norhishamuddinet al., 2015). Tangible Assets and Intangible Assets- It has been depicted with the recognition of the intangible and the intangible assets, with the consideration of non-current tangible assets, which are further seen to be regarded for revenue as per the recoverable amount of the assets. The amortisation is considered as per residual life and useful life as per the date of reporting (Guthrie Pang, 2013). Depreciation The important aspect of Qantas Group has been seen with the depreciation recognition as per straight line basis for PPE except for freehold land. The rate of depreciation of the assets is calculated by total assessment cost is estimated as per the residual values for the various types the useful life of the assets. In a similar way the depreciation and amortisation of the Virgin Airlines is taken into consideration as per the date on which they are classified as held for sale. The depreciation on the PPE is stated as per cost less accumulated depreciation and impairment losses. Same as Qantas, Virgin Airlines recognises the depreciation of the assets with the straight line and estimate the same, with the useful life of the residual value (Microsoft, 2015). Rationale for the shareholders investing in the companies The different types of the considerations made from the directors report has been able to state on the various implication on the shareholders investing in both Qantas Airline and Virgin Airlines. Based on the report of Virgin Airlines, the revenue of the company has been observed to rise from $4,749.2 million to $5,021.0 million. The comparative period has been able to reflect on the total equity which is accounted as 60% of the equity from Tigerair Australia in 16 October 2014. The investor need to further consider on increasing the net operating expenditure from $4,802.7 million to $5,278.7 million. This particular aspect has been seen to be negative for Qantas. The increasing equity has been considered to be conducive for investing in Virgin Airlines (Kober, Lee, Ng, 2013). As per the CEO statement as per the annual report of 2016, is seen to significantly contribute with high figures in 2015-16. The total add to in financial performance is also obvious with the growing operating margin recognised with the increasing EBIT for Jetstar Group, Qantas Loyalty, Qantas International and Qantas Domestic. It has been further discerned that over two thirds of the total remuneration of Qantas has been measured with the international operations, strategy of the portfolio and loyalty business. It needs to be considered by the investors the increasing in the profit before tax from $ 975 m in 2015 to $ 1532 in 2016. As per the financial examination it has been observed that Jetstar (Qantas) is not only in better position than Virgin Airlines and the operating expenses is lower, which makes it a better contender than the latter (Menegatti, 2014). Conclusion The main aspects of the study have able to highlight the present framework of accounting for both Qantas Airways and Virgin Airlines. The a variety of aspect of the study has been able to check for the compliance of the financial report as per the prescribed standard. The conceptual framework of the report has been further seen to be considered as per the AASB and Corporations Act 2001. It has been further discerned from the financial statements that the main accounting framework is seen to be based IFRS. This standard is issued by the international board of accounts. The main consideration of the financial statement has been based on previous cost evaluation, except in some of the areas where the possessions and liabilities needs assessment based on fair value and the relevant accounting policies. Reference List Barker, R. (2015). Conservatism, prudence and the IASBs conceptual framework. Accounting and Business Research, 45(4, SI), 514538. https://doi.org/10.1080/00014788.2015.1031983 Guthrie, J., Pang, T. T. (2013). Disclosure of goodwill impairment under aasb 136 from 2005-2010. Australian Accounting Review, 23(3), 216231. https://doi.org/10.1111/j.1835-2561.2013.00204.x Kober, R., Lee, J., Ng, J. (2013). GAAP, GFS and AASB 1049: Perceptions of public sector stakeholders. Accounting and Finance, 53(2), 471496. https://doi.org/10.1111/j.1467-629X.2012.00469.x Marshall, A., Baden, D., Guidi, M. (2013). Can an Ethical Revival of Prudence Within Prudential Regulation Tackle Corporate Psychopathy? Journal of Business Ethics, 117(3), 559568. https://doi.org/10.1007/s10551-012-1547-4 Menegatti, M. (2014). New results on the relationship among risk aversion, prudence and temperance. European Journal of Operational Research, 232(3), 613617. https://doi.org/10.1016/j.ejor.2013.08.003 Microsoft. (2015). Entity Framework. Data Developer Center, 0117. Retrieved from https://msdn.microsoft.com/en-gb/data/ef.aspx Steenkamp, N., Steenkamp, S. (2016). AASB 138: catalyst for managerial decisions reducing RD spending? Journal of Financial Reporting and Accounting, 14(1), 116130. https://doi.org/10.1108/JFRA-02-2015-0026 Wan Norhishamuddin, W. R., Hwa, T. K., Nur Medeena, M., Ahmad Shahrin, S., Mohd Isa, A. (2015). Depreciation between Conventional and Green Office Buildings. Procedia Economics and Finance, 31(15), 661670. https://doi.org/10.1016/S2212-5671(15)01154-5