Friday, August 28, 2020
Bite the dust Antwoord is The Answer It is junk, it is negligible, it is degenerate, it is commotion. As indicated by more seasoned ages, resentful young people, and here and there, even culpably myself, that is the thing that the music of today is thought of. Craftsmen and groups today utilize manufactured sounds and reused verses and in the area of standard music it is difficult to distinguish anything. Be that as it may, now and then, underneath the destruction of Ã¢â¬Å"pointlessÃ¢â¬ commotion, a diamond is found. A jewel so radical and implausible, it envelops everything about music today however carries it to an unheard of level, and difficulties how far society will go to acknowledge something else. Pass on Antwoord, a South African rap-rave bunch made out of rappers Ninja, Yo-landi Vi$$er, and the baffling DJ Hi-Tek, is this diamond. Together the trio takes a general public customized to consistently look towards the future, and moves their music a similar way. We will compose a custom article test on Pass on Antwoord by Die Antwoord or on the other hand any comparative point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page I initially tuned in to Die Antwoord subsequent to looking through my Facebook newsfeed and finding a connect to one of their melodies, Ã¢â¬Å"Fatty Boom Boom,Ã¢â¬ that someone posted. The video is brilliant in South African soul and the story it tells is peculiar. The groupÃ¢â¬â¢s verses contain English mixed in with Afrikaans, and aside from the irreverence that runs over obviously, the remainder of the words are about garbled. For each of the 5 minutes and 43 seconds the video endured, I gazed at my screen in complete wonderment, jaw dropped, not realizing whether to show scorn, be irritated or both. Presently, IÃ¢â¬â¢m not one to discard things aside right, so I chose to give Die Antwoord another opportunity. I played back the video and watched it once more. This time, I saw the vitality of the music and its endless cluster of sounds, and the manner in which the melody remained reliably noisy and playful right through; the whole tune was a peak. I saw the strange move move s Yo-landi Vi$$er acted in her disgusting ensembles, and the manner in which she appeared to be practically ancestral, moving her body in the manner in which she felt and giving herself over to the music totally. The vitality of the music was irrefutable, and before the finish of the tune again I wound up moving to the mood, my eyes moving over the rainbow scene, and endeavoring to chime in to the Afrikaans verses. After my second round of Ã¢â¬Å"Fatty Boom Boom,Ã¢â¬ I was snared on Die Antwoord. I investigated their different tunes and every one separated a boundary towards what's to come. It may even take something uncommon for me to discover another melody unusual once more; Die AntwoordÃ¢â¬â¢s music has caused me to feel great with the whimsical and liberated from the extending standard. The gathering is an intriguing power that makes you need to reevaluate your meaning of music and what it truly implies. Since here is the thing that Die Antwoord has educated me. They have instructed me that music isnÃ¢â¬â¢t about expressive substance or engineered notes, music is tied in with moving towards the future, taking what the world has given you and imbuing yourself and your way of life in it to make it a regularly extending craftsmanship. IÃ¢â¬â¢d state that at this moment, Die Antwoord is on the dark and misjudged edge of the universe, hanging tight for another thing to go past its cuto ff points.
Posted by Nova Guffey at 3:27 AM
Saturday, August 22, 2020
Ã Isolation in Light In AugustÃ¢ Ã¢ In William FaulknerÃ¢â¬â¢s Light In August, most characters appear to be disconnected from one another and from society. It is regularly contended that Lena Grove is an exemption to this, however I have discovered that I can't concur with this view. Thus, this exposition will show that Lena is forlorn as well, and that the message in FaulknerÃ¢â¬â¢s take a shot at the issue of human contact is that everybody is basically alone, either by intentional downturn from organization or by automatic avoidance, and the main departure from this dejection is to have an appropriate family to comfort you. As a kid, Lena was automatically confined from a general public she needed to be a piece of. We are informed that Ã¢â¬Å"six or eight times each year she got down to business on SaturdayÃ¢â¬ (p. 5), which clearly was insufficient for her. Ã¢â¬Å"It was on the grounds that she accepted that the individuals who saw her and whom she passed by walking would accept that she lived around tooÃ¢â¬ (p. 5). Lena had a should be a piece of society and join the positions of standard individuals in a customary town, which apparently incorporates wedding and beginning a family. Living with McKinley in a far away factory village kept on keeping Lena separated, and this condition was additionally bothered by the way that she was kept occupied with housework a significant part of the time. As a matter of fact, housekeeping for a huge family is one sort of network, however it isn't the thoughtful that Lena needs. She would prefer to have her very own group than care for somebody elseÃ¢â¬â¢s, thus she looks for affection as Lucas Burch. Tragically, Burch wouldn't like to begin a family. He just uses Lena for his own pleasure, and when she informs him concerning the pregnancy, he leaves town (p. 16-17). Lena takes off on a mission to rejoin herself with her would-be hu... ...g the general public she adores. At the point when she no longer has any expectation of assembling her family the manner in which she figures it ought to be, she can no longer face society since she will never fit in. Regardless of whether she wedded Bunch, he would in any case not be her childÃ¢â¬â¢s father, which would make their family an inconsistency. Lena has transformed into an intentional untouchable, hauling Byron Bunch around to assist her with running her every day life however never letting him get close, never truly making him a piece of her life. Subsequent to being constrained into disengagement from society for the greater part of her life, Lena has now decided to stay disconnected. She is similarly as alone as some other character in Light in August. The end I unavoidably reach is that Faulkner needed to depict family as a definitive unit of society. Without a family, you can't fit into society, and on the off chance that you don't fit into society, you are basically alone. Ã
Friday, August 21, 2020
The steamer rage occurred during the freeway fever. It was begun by an architect named Robert Fulton who introduced a steam motor in a vessel that got known as the Clermont however was nicknamed FultonÃ¢â¬â¢s Folly. One day in 1807, the little boat beat consistently from New York City up the Hudson River toward Albany which was 150 miles in 32 hours. The achievement was astonishing. Individuals could now resist wind, waves, tides, and downstream ebbs and flows. Conveying limit doubled.Keelboats went up the Mississippi at around 1 mph which was extravagant. The steamships went more than 10 mph against the current. By 1820 there were 60 steamers on the Mississippi. By 1860 there were more than 1000. Competitions created and prompted hustling. The steamships prompted an opening of the West and South which were loaded up with streams. Until 1830 the results of the western district went southward and almost no completed items advanced back west.The steamer assisted with sending the comp leted items upriver and helped tie West and South together. This coupling roused the transportation insurgency. In 1787, John Fitch fabricated the primary recorded steam controlled vessel in the United States. It was pushed by a line of paddles on each side of the pontoon. He tried different things with side-mounted oar wheels, however in 1790 he utilized harsh mounted paddles. Fitch was the first to work a steamer economically. It had booked vehicle of travelers and cargo on the Delaware River in 1790.The first fruitful utilization of steam capacity to explore an oar wheel pontoon in America was in 1793. Samuel Morey utilized his steamer on the Connecticut River. Robert Fulton got intrigued by steamers at 12 years old when he visited William Henry in 1777. He fabricated and tried an exploratory steamer on the Seine River in 1803. Prior to coming back to the United States, Fulton requested a steam motor from Boulton and Watt, and fabricated what the North River Steamboat. In 1807, t he boat started traveler administration between New York City and Albany.
Posted by Nova Guffey at 11:53 AM
Tuesday, May 26, 2020
Lies You've Been Told About Background Essay Samples Top Background Essay Samples Choices There are many aspects that you are able to be requested to describe in such assignments. In conclusion, it would appear that assignment essays continue to get a prominent part in tertiary education as an assessment tool. It's very beneficial to take writing apart so as to see just the way that it accomplishes its objectives. The analysis is regarded as Transaction Processing System (TPS) for it intends to enhance the present system being employed by the organization and enable handling great deal of data. You ought to use selective detail and adhere to the essential points so as to continue to keep your essay brief. The essay does not have any grammatical errors, and a few of the short, punchy phrases reveal a high degree of rhetorical sophistication. Develop your thoughts clearly by employing appropriate language and vivid images, and be sure the body of your own personal essay is r elated to the introduction. A self-introduction essay is, in most situations, written employing the first-person standpoint. Everything is achieved by the instructions submitted by the customer. Background information expands upon the essential points mentioned in the commencement of your introduction but is not meant to be the primary focus of the paper. Based on the question you've been asked, the details that you're anticipated to include may vary. The potential effects of a heightened average surface temperature are extremely deadly. Physical work over load is just one of the principal elements which could lead to stress. The procedure is undertaken to minimize their influence on the environment, health or aesthetics. There are lots of factors of working life that's associated to stress. For instance, you will need to realize the particular aspects that the family issues essay is supposed to deal with. Motivation is also a vital element to take into consideration when studying organizational behavior. You should review all elements of the story. Therefore it's crucial to know the cultural background knowledge. Cultural background knowledge is so vital. It is very important in language teaching. The Rise of Background Essay Samples Nobody expects you to be more experienced regarding the book than the author is but your careful observations may provide you with the ground for reasonable judgments about how to compose a book review essay. Background information serves the aim of making readers aware of what's going to be discussed in the essay. Before you begin writing, remember to outline your ideas, so you know what sequence events will unfold in throughout your private essay. The cost of an essay is dependent upon the quantity of effort the writer has to exert. If you're to really gain from model essays, you will need to understand how to read the techniques of the writer'. It's possible to check a book review essay example provided below for much better understanding on how it's supposed to be accomplished. These seven sample essays respond to a range of thought-provoking questions. Definitions of Background Essay Samples Carrie takes a risk within her essay. Stephen's essay is rather effective. You have to make the essay refined. Make sure that your essay captures YOU. Personal essays, however, supply you with more freedom in contrast to the other sorts of essays. A self-introduction essay might be among the easiest essays to begin. The 30-Second Trick for Background Essay Samples You don't need to be concerned anymore whenever you have a family history essay to complete within a limited moment. This example proves that even for an engineer with years of experience in the specialty, the basics of private essay writing remain the exact same. When someone encountered an issue, the full community would come to rescue and supply the assistance an individual needed. Emphasize that which you have learned, e.g. provide over a narration when recounting an experience. Background Essay Samples Can Be Fun for Everyone Thus, you cannot encounter plagiarism issues when you purchase papers from us. The use of the admissions essay is to convey an awareness of your distinctive c haracter to the admissions committee. In marginal situations, the essays are utilized to choose whether an applicant is going to be selected. Typically, personal essays are connected with scholarship applications, examination questions, and several other that would ask that you present your response to a particular guide question or debatable matter. Background Essay Samples - Is it a Scam? You may use the samples as a foundation for working out how to write in the suitable style. Peter states that his cultural background has offered him one of the best sorts of education which he won't ever find, in a school atmosphere. Actually, an individual may believe that they grew up in the identical cultural background. Additionally, his cultural background taught him the significance of folks living together. There's a little danger that she'll find a reader who won't accept the Goth'' culture Carrie describes, but most readers will adore the manner Carrie approaches her topic and h er straight-shooting style. Various things to various folks, since the situation demanded. There are moments whenever you're not certain what you should do in order to develop a stellar dream family essay. To begin with, you must look at our family history essay examples with a related topic as what you have and receive a notion of the kind of content that you need to source for.
Friday, May 15, 2020
Traditional vs. Modern Society SOSC 1000: Introduction to Social Science Niharika Sethi Student number: 212273066 TUTORIAL #1: Manuel Larrabure Traditional vs. Modern Society In order for society to progress it must change constantly, and as a population we must adjust to new customs and ever changing expectations. Since the foundation of society is its people, it is important to analyze the patterns and behaviors of certain groups, in order to identify the type of society that they live in. This is a codependent relationship, which means the actions of people, directly impacts the growth of society. Over the past few decades we have seen a major paradigm shift in how society functions. We have witnessed changes such asÃ¢â¬ ¦show more contentÃ¢â¬ ¦The addition of a legal system was necessary as the population grew, making it one of the major differences between traditional and modern society. Gender roles are instilled in our brains from the day we are born. Gender stereotypes are extremely common, making it difficult to escape certain biases. However, as the norms of society have shifted, gender roles are merely ideas, the hold little value, and it is easier to break free of their restrictions. As Shils describes in his text about the theory of mass society, Ã¢â¬Å"This dispersion of charisma from the center outward has manifested itself in a greater stress on individual dignity and individual rights in all generations, strata in both sexes, and in the whole variety of ethnic groups and peoples.Ã¢â¬ (Shils, 164) YouÃ¢â¬â¢re no longer barred to certain expectations based solely on your sex. Individuality is respected and acknowledged, regardless of gender. Women have joined the working force, and are no longer expected to stay at home. Women are also able to express themselves as they please, and have creative freedom. In traditional society, women were forced to sta y at home, be nurturing, and show no signs of sexuality. As perceived by Campbell in his writing of the ethnic Greek group Sarakatsan, he states: Ã¢â¬Å"The quality required of women in relation to honor is shame, particularly sexual shame.Show MoreRelatedWomen Gender Roles in Society Essay795 Words Ã |Ã 4 PagesGender Roles In Society Essay Gender roles have had a dominant place in society throughout the century, different families emphasizing different roles. Society places certain expectations on men and women; allocating specific responsibilities to each gender. In Alice MunroeÃ¢â¬â¢s and James Joyces short stories, the inexplicit social roles for women exist throughout society during these eras. In Alice MunroeÃ¢â¬â¢s Ã¢â¬Å"Boys and GirlsÃ¢â¬ the narratorÃ¢â¬â¢s mother is viewed as a stereotypical traditional housewife asRead MoreTraditional vs Modern Society958 Words Ã |Ã 4 Pagesmember of a traditional society would feel as though there are many advantages of his or her type of society as opposed to modern society. A member of a traditional society would feel as though modern society has quite a few flaws. Traditional society focuses more towards the improvement of society as a whole rather than focusing on self and personal gain. There are many comparisons between the two societies that can be made that show the differences in beliefs held by each society. By comparingRead MoreDifference Between Traditional And Modern Society Essay1255 Words Ã |Ã 6 PagesAlthough both societies established their own belief on ideology, ethics, and traditions. Nevertheless, a traditional societyÃ¢â¬â¢s foundation built on the extended family with each family considers as the welfare state. Consequently, the family is completely responsible for their well-being and offspringÃ¢â¬â¢s success. Conversely, the government is exclusively responsible for many of the services in modern society. Therefore, the success of the individual solely depends on the person rather than theirRead MoreKing Kong Vs Godzilla Analysis1223 Words Ã |Ã 5 PagesHonda integrated these creatures to represent different cultures and the battle that ensued as one culture shifted to another. By highlighting certain characteristics shared between one monster and culture, Honda showed how King Kong was the embodiment of the modern Japanese culture, while Godzilla represented the traditional Japanese culture. However, when comparing these two behemoths, one must first look at their origins from Merian CoopersÃ¢â¬â¢s 1933 film King Kong and IshirÃ HondaÃ¢â¬â¢s 1954 film GodzillaRead MoreAnalysis Of Hooks By Bell Hooks988 Words Ã |Ã 4 Pagesdiverse and complex role that is seen to evolve throughout the years. With the modernization of the human civilization leads to an evolution of thought, morality, and ideology. What was once the idealized nuclear family, is now criticized by many modern day thinkers as it invokes a heteronormative that oppresses any other forms of family and sexual relationships. This concept can be seen in the given article by Bell Hooks. In HooksÃ¢â¬â¢ document, she talks about the racist oppression of sexist dominationRead MoreGay Marriage Should Not Only Be A Civil Right1569 Words Ã |Ã 7 Pagesgreat country of liberty, the great country of opportunities and the great country of equality. As long as an American wants to marry a person of the opposite sex there seems to be no limits to their pursuit of happiness. Even in the progressive, modern year of 2015, the question of whether or not gay couples should be permitted to perform the act of a legal marriage divides the United States of America into two. Although more th an half of the states have legalized gay marriage, fourteen states,Read MoreNotes on Virtue, Tradition and Animal Mating Essay893 Words Ã |Ã 4 Pages1. In RousseauÃ¢â¬â¢s criticism of the effects of modern civilization, one of his critical themes that evident is virtue. He believes the new arts and sciences give the appearance but not the reality of virtue, which he holds to be the true value of civilization. Rousseau seems to indicate that humans in a state of nature were moral and generally good, because in their original simplicity they could not deceive one another. The arts and sciences, then, challenge that basic morality, being created throughoutRead MoreInternational and Domestic Marketing Comparison Paper: India and the United States1408 Words Ã |Ã 6 PagesInternational and Domestic Marketing Comparison Paper: India and the United States Introduction Nations, like the people who inhabit them, are all different. Some, like the United States, are at the forefront of technology and development. Others exist as third world nations, where even the most basic necessities are hard to come by. And then there are those which are in the middle, such as India. In the past 20 years, India has grown in the eyes of the global community from a rural, developingRead MoreEssay on Traditional African Music1598 Words Ã |Ã 7 PagesTraditional African Music An attempt to pin down a single meaning for the word traditional, presents a problem in many ways. The implications of the word are many, and are tied to various connotations. Some people, Westerners in particular, may actually shun the traditional, as they feel that it implies a resistance to modernity. This view is incorrect, and there exists an ethnocentric double standard when Westerners consider their tradition versus African tradition. Others focus on traditionRead MoreFree-Thinking Women in Mariama BaÃ ´s So Long a Letter1531 Words Ã |Ã 7 Pagespresent in this Senegalese society. The clear contrast between traditional cultural practices and the modern ideologies present in revolutionary, free-thinking women, create a definitive border between these two polar opposite viewpoints. Ramatoulaye, Daba, and Aissatou are significant figures in the novel that showcase the modernizing roles and thinking of women through the comparison of their cultural norms. They challenge the ol d older and differ greatly from traditional society; this is emphasized throughout
Posted by Nova Guffey at 8:47 PM
Wednesday, May 6, 2020
In interpreting the significance of the disproportionately high rates of mental illness and substance abuse found amongst CanadaÃ¢â¬â¢s First Nations communities, it is critical to recognize that these groups have been long marginalized, and typically live in remote areas bereft of sophisticated and large-scale health service facilities (Gone Trimble, 2012). With this reality in mind, the implications of the statistics and analyses presented above demonstrate that a very significant degree of institutionalized oppression has served to bring about the contemporary condition of First Nations communities in relation to mental health. Given that the information presented above points to a highly significant and disproportionate health burdenÃ¢â¬ ¦show more contentÃ¢â¬ ¦In the second instance, and in a more systematic fashion, it is critical that Canada work to bring about anti-poverty endeavors to improve the quality of life of First Nations. In this regard, Gone (2013) proposes tha t because much of the poverty which runs rampant in First Nations communities is the product of decades of isolation and abuse by the Canadian government, it is critical that the latter engage in far more significant poverty alleviation programs, in line with CHNC (2011)Ã¢â¬â¢s standard of health restoration, throughout the countryÃ¢â¬â¢s First Nations communities all the while enhancing the funding which it provides to healthcare institutions within these communities. In combining these two solutions, it thus becomes possible to attack the problems associated with disproportionately high mental health pathologies in these communities from all available angles. Combining these two interventions, the goal is thus to shift First Nations community members out of the poverty and other factors serving to perpetuate their oppression all the while bringing about additional resources to bear as it pertains to dealing with the
Posted by Nova Guffey at 5:05 PM
Tuesday, May 5, 2020
Question: Discuss about the Accounting Framework of Virgin Australia Airlines and Qantas Airways. Answer: Introduction JetStar is recognised as a brand under Qantas Airways and is recognised as one of the most low-cost Airline operator in Australia. JetStar as an individual is responsible to carry 8.5% passengers in Australia. It has been further seen that the main operations of the airline company is based on the extensive home and international network operating from Melbourne. The main fleet of the operator is further identified with Airbus A320 and Boeing 787 Dreamliner (Qantas.com. 2017). Virgin Australia Airlines is considered as the next largest to Qantas Airways. The airline operator is further seen to be considered in Bowen Hills in Brisbane. The company has been seen to be established in 1999 and considered to operate on a single route. Since this, the airline carrier is able to expand itself in 29 cities operating in areas mainly in Brisbane, Adelaide, Melbourne and Sydney (Virginatlantic.com. 2017). The main purpose of the study has been seen in terms of depicting the appropriate accounting framework and check whether the associated standard has been able to comply with the standard requirement. The main assumptions of the study have been further able to introduce the prudence concept to make access for the possible disparity in the reporting standards. The main considerations of the report have been considered based on the report pertaining to annual general meeting, tangible and intangible asset. The latter part of the report has been further able to focus on the different types of the reasons for the investors to decide on the investment decisions in the respective companies. Conceptual framework of Accounting for both the companies The main form of the conceptual framework of the accounting standard is considered based on the AASB and Corporations Act 2001. Based on the financial statement assessment has been considered in the financial statements of both Virgin Australia Airlines and Jetstar Airways as per the historical cost considerations. There has been exception indentified particularly in the areas where assets and liabilities need to be assessed as per the areas and the fair value of the specific accounting policies (Jiang and Penman 2013). The conceptual framework has been further seen to be considered based on the revenue recognition with AASB 118 Revenue, AASB 111 Construction Contracts and Interpretation 13 Customer Loyalty Programmes. However, the new standard which is based on AASB 15 Revenue from contracts with the customers is considered to replace the existing standards along with the new date of implementation stated in the annual reporting period on or after 1st January 2018. It has been further seen that the company has been able to consider the determination of the fact with the replacement of the existing standard AASB 117 for leases and revise the framework based on AASB 16. AASB 136: Impairment of Assets has been taken into account for the impairment of assets recognition and the financial guarantees which has been further seen to be considered as per AASB 137 Provisions, Contingent Liabilities and Contingent Assets. Prudence theory applied in both the companies The general application of the prudence has been able to state that none of the companies has been able to overestimate the revenue amount. Jetstar and Virgin Australia Airlines have been further seen to associate the conceptualisation of prudence in their respective financial reports. This has been particularly evident with the conservative aspect of asset recording and non underestimation of the liabilities. The financial statements of the company have been further seen to be considered as per the consideration with probable transactions. The vital aspect of the prudence theory has been seen to take place as per the probable transactions. Based on the important conceptualisation of prudence the it has been discerned that both the companies are yet to adopt AASB 15 Revenue from Contracts with Customers (AASB 15) and AASB 16 Leases (AASB 16), in addition to this, the company has been further seen to be sure about the replacement of the existing standards. To test the viability of the method, both the respective companies have been able to decide on the effective implementation date of the standards considered on or after 1 January 2018. Moreover, The Company has been further seen to decide on the test of new method as per the recognition of the leases and adopt the implementation of the new standard on or after 1 January 2019. The different types of the standard of the various types of considerations has been influenced and depicted as per the regular review of the assets and the rationale for the decreasing values of the same. In general the most important concept of prudence has been applied by not writing off the values associated to the fixed assets (Jiang and Penman 2013). Criteria followed for financial data Total Assets- The aggregate assets for Qantas Airways is observed to be $ 17708 m in 2016, whereas the main consideration for the total assets of Virgin Australia Airlines has been identified to be $ 6886.9 m in 2016. In addition to this, Virgin Australia is not identified to consist of any contingent liabilities as that 30 June 2016. Based on the data evaluations of Qantas Airways Ltd, the different type of the benefits for the Airlines Company is measured as per fair value of plan assets less the present value. The important considerations for the preparation of the financial statements of Virgin Australia has been further seen to be considered based on the application of the allocation of the assets which has been considered as per fair value treatment (Leong and Kavanagh 2013). Tangible Assets and Intangible Assets- It has been seen that in general Qantas Airways has been able to determine that the various types of the intangible and the tangible assets has been considered based on the evaluation of the non-current tangible assets , which has been seen to be considered as per the revenue generated in recoverable amount of the assets. The intangible assets have been further seen to be considered based on the different types of the evaluation of the data as per impairment losses less cost. The several types of the other methods which has been seen to be applicable for the various types of the consideration for the useful and the residual life of the assets has been further seen to be considered as per the date of reporting. The main form of the asset considered as per the indefinite lives and has been further seen not to be taken onto consideration for the impairment of the assets on an annual basis (Qantas.com.au. 2017). Depreciation- The various types of the consideration for the depreciation have been seen to be based on the various types of evaluation which has been related to the straight line basis for PPE except for freehold land. In addition to this, the rate of depreciation which is owned by the assets has been further seen to be considered based on the various types of the evaluation as per the calculation of the valuation cost and residual value of the estimated useful value of the life of the assets. The acquisition date and internally constructed assets has been mainly considered for the estimation of the depreciation on the assets. The assets which have been considered for the various types of the evaluation based on the financial leases are depreciated for the appropriate sum which has been able to consider the ownership to do so (Birton et al. 2015). In a similar way the amortisation and the depreciation of the assets for Virgin Airlines have been considered as per the date on which they have been held for sale. The various types of the theories associated to the depreciation of the property has been further seen to be considered based on the various types of the consideration of what has been mainly based on the depreciation of the property plant and equipment is further seemed to be stated as per cost less accumulated depreciation and impairment losses. Similar to the considerations made for Qantas Airways, Virgin Airlines has been able to recognise the depreciation amount as per straight line basis and estimate the usefulness of the with the residual value and useful life (Zhang and Andrew 2014). Rationale for the shareholders investing in the companies Some of the main highlights based on the directors statement have been able to consider the rationale for the shareholder to invest in both the companies. As per the report published in Virgin Airlines, the revenue of the company has been based on the various types of the evaluation of the increase in form of $4,749.2 million to $5,021.0 million. The main consideration based on the comparative report has been further seen to be considered as per the increase in the net operating expenditure from $4,802.7 million to $5,278.7 million. This has been particularly considered to be negative for the company. The aforementioned aspects of the report have been seen to be helpful for the investment decisions in Virgin Airlines (Manes Rossi, Aversano and Christiaens 2014). The statement of CEO has been able to consider the various types of the implication which has been considered as per the annual report of 2016. The group is seen to be having a significant amount of contribution for the financial performance which has been seen to be evident based on the increasing operating margin and further recognised as per the EBIT for Jetstar Group, Qantas Loyalty, Qantas International and Qantas Domestic. In general, it has been seen that the more than two third of the earnings of the group has been considered based on the portfolio strategy, loyalty business and international operations. The investors need to look forward to increase the PBT from $ 975 m in 2015 to $ 1532 in 2016. Based on the financial consideration of both the companies, it can be assumed that the operating expenditure has been observed with a better choice than the latter considerations (Bauer, OBrien and Saeed 2014). Conclusion The various types of the discussions of the report have been taken into account based on the present accounting framework of both Qantas Airways and Virgin Airlines. The study has further shown whether the financial report has been able to comply with the requirement in the associated standard. The main assumptions of the conceptual framework of the study have been further seen to be considered based on the different types of the consideration as per the conceptual framework of AASB and Corporations Act 2001. For both Qantas Airways and Virgin Airlines the financial statement has been based on the standards which have been prescribed by Corporations Act 2001 and AASB. The prudence theory has been further adopted in both the companies with the non compliance of AASB 16 Leases (AASB 16). The main rationale for the investors to invest is due to the increasing nature of revenue and operating margin. References Bauer, A. M., OBrien, P. C. and Saeed, U. (2014) Reliability Makes Accounting Relevant: A Comment on the IASB Conceptual Framework Project, Accounting in Europe, 11(2), pp. 211217. doi: 10.1080/17449480.2014.967789. Birton, M. N. A., Triyuwono, I., Mulawarman, A. D. and Rahman, A. F. (2015) Theory of Shariahization on Conceptual Accounting Framework: A Substantive Theory, Procedia - Social and Behavioral Sciences, 211, pp. 723730. doi: 10.1016/j.sbspro.2015.11.093. Jiang, G. and Penman, S. (2013) A fundamentalist perspective on accounting and implications for accounting research, China Journal of Accounting Research, 6(4), pp. 233245. doi: 10.1016/j.cjar.2013.08.002. Leong, R. and Kavanagh, M. (2013) A work-integrated learning (WIL) framework to develop graduate skills and attributes in an Australian universitys accounting program, Asia-Pacific Journal of Cooperative Education, 14(1), pp. 114. Manes Rossi, F., Aversano, N. and Christiaens, J. (2014) IPSASBs Conceptual Framework: Coherence with Accounting Systems in European Public Administrations, International Journal of Public Administration, 37(8), pp. 456465. doi: 10.1080/01900692.2014.903269. Qantas.com.au. (2017). [online] Available at: https://www.qantas.com.au/infodetail/about/corporateGovernance/2016AnnualReport.pdf [Accessed 11 Aug. 2017]. Qantas.com. (2017).Our Company | Qantas. [online] Available at: https://www.qantas.com/travel/airlines/company/global/en [Accessed 11 Aug. 2017]. Virginaustralia.com. (2017). [online] Available at: https://www.virginaustralia.com/cs/groups/internetcontent/@wc/documents/webcontent/~edisp/2016-asx-financial-report.pdf [Accessed 11 Aug. 2017]. Zhang, Y. and Andrew, J. (2014) Financialisation and the Conceptual Framework, Critical Perspectives on Accounting, 25(1), pp. 1726. doi: 10.1016/j.cpa.2012.11.012.
Posted by Nova Guffey at 8:35 PM