Thursday, August 27, 2020
Word Choice Bazaar versus Odd Word Choice: Bazaar versus Odd Did 1990s New Zealand band OMC accomplish their lone hit with a tune about a commercial center? Also, for what reason would anybody reference OMC in an editing blog in 2019? All things considered, that subsequent inquiry will stay a secret, however the first comes down to the distinction among Ã¢â¬Å"bazaarÃ¢â¬ and Ã¢â¬Å"bizarre.Ã¢â¬ Look at our guide beneath to discover how to utilize these words accurately. Bazaar (A Marketplace) Ã¢â¬Å"BazaarÃ¢â¬ is a thing meaning Ã¢â¬Å"marketplace.Ã¢â¬ For example, we could state: The lead artist of OMC strolled through the bazaar, getting a charge out of the smells. The word came to English by means of Turkish and Italian, yet it has establishes in Persian. In that capacity, it is most regularly utilized when alluding to a commercial center in the Middle East, North Africa, or South Asia. How bazaar? Very bazaar. An optional use, particularly in English talking nations, is to allude to an occasion where individuals offer things to fund-raise. For example, a school or good cause may hold a Ã¢â¬Å"Christmas bazaarÃ¢â¬ to bring assets up in winter. Peculiar (Strange or Unusual) The word Ã¢â¬Å"bizarreÃ¢â¬ is a modifier meaning Ã¢â¬Å"very strange.Ã¢â¬ For instance: Referencing the band OMC in 2019 is an unusual decision to make. Here, for example, Ã¢â¬Å"bizarreÃ¢â¬ adjusts the thing Ã¢â¬Å"choice.Ã¢â¬ And by utilizing the word Ã¢â¬Å"bizarre,Ã¢â¬ weÃ¢â¬â¢re saying the decision appears to be bizarre or abnormal. For this situation, it might be on the grounds that no one has tuned in to OMC in more than twenty years, making it an unhelpful mainstream society reference for anybody under thirty. Outline: Bazaar or Bizarre? These words may sound comparable, however they have altogether different employments: A bazaar is a Ã¢â¬Å"marketplace,Ã¢â¬ particularly in the Middle East, North Africa, or South Asia. It can likewise be an occasion where individuals offer things to fund-raise. The word peculiar is a modifier meaning Ã¢â¬Å"very weird or unusual.Ã¢â¬ The reality these terms assume diverse syntactic jobs makes it simpler to disclose to them separated. For example, since Ã¢â¬Å"bazaarÃ¢â¬ is consistently a thing, it will consistently allude to a thing (i.e., a commercial center). Also, since Ã¢â¬Å"bizarreÃ¢â¬ is consistently a descriptive word, it will consistently be utilized to adjust a thing. Be that as it may, if youÃ¢â¬â¢d like some additional assistance with your composition, why not present a report for editing?
Saturday, August 22, 2020
Execution Measurement Systems of Organizations - Essay Example The various kinds of execution measures are input measures, process measures, yield measures, result measures and effect measures. The associations can build up their own redid frameworks to meet their particular necessities and conditions or use various execution the board models and instruments to build up their structure. The significant exhibition estimation frameworks being used today are Balanced scorecard, Activity-based Costing and Management, Investors in People Standard, Quality Management, Charter Mark and Performance Prism. The systems are clarified in the accompanying segments. A Balanced scorecard characterizes what the executives implies by execution and measures whether the executives is accomplishing wanted outcomes. Kaplan and Norton (1992) noticed that it was intended to improve current execution estimation frameworks by giving options in contrast to overseeing hierarchical execution only through money related measures. As per them (1996), the name mirrored the harmony among short-and long haul targets, among monetary and non-money related measures, among slacking and driving pointers, and among outside and inward execution viewpoints. As per CIMA (2005) official definition, the Balanced scorecard is a way to deal with the arrangement of data to the administration to help key strategy plan and accomplishment. A Balanced scorecard is utilized to explain or refresh a business' methodology, interface vital goals to long haul targets and yearly financial plans, track the key components of the business technique, fuse vital destinations into asset allotment forms, encourage hierarchical change, look at execution of geologically different specialty units and increment companywide comprehension of the corporate vision and procedure. Development of the idea The idea was begun by Robert Kaplan and David Norton (1992) as an exhibition estimation structure that additional key non-monetary execution measures to conventional budgetary measurements to give administrators and officials a progressively 'adjusted' perspective on hierarchical performance.The advancements in the idea are as per the following: a. first era The Balanced scorecard plans include few execution quantifies normally spread across four viewpoints, specifically; money related, client, inward procedures and learning and development, as proposed by Kaplan and Norton (1996). b. second era New Balanced scorecard structures outline how the different destinations are connected utilizing a chart called the 'vital linkage model' or 'procedure map' (Kaplan and Norton, 2004). Utilizing destinations and linkages assists with giving a more grounded premise to picking measures and for defending these decisions to other people. c. third era The third era of Balanced scorecard structures were created in 2000. These are simpler to create, actualize and use than any prior rendition. Adjusted scorecard has become the focal point of a more extensive key administration process - a system for key administration and control instead of only a presentation estimation gadget. Points of view The Balanced scorecard sets out a system of four key points of view (Kaplan and Norton, 1996), as appeared in the accompanying figure. Figure 1 - Perspectives of Balanced
Friday, August 21, 2020
Dorm Companion #2 Cat Currently, the most emailed article on boston.com is this piece on MITs four cat-friendly dorms (please note that the other seven are to be completely free of pets, save fish), along with an accompanying video. Take a look MIT students take on some furry roommates By Tracy Jan Globe Staff / September 9, 2008 CAMBRIDGE Like most college freshmen, Arielle Lubin had a litany of tasks to check off before classes began at Massachusetts Institute of Technology last week, including assembling her course schedule, picking up her textbooks and buying a scratching post. The 18-year-old from New Yorks Long Island is starting school with an unusual roommate: a 3-month-old orange tabby named Amadeus. Lubin adopted the stray kitten over the summer after learning that MIT allows cats in four of its 11 undergraduate dorms, a rare amenity that school officials say they instituted as a compromise while cracking down on students who harbor a menagerie of other animals. What started off as an experiment at MIT several years ago has now taken hold in the campus culture, administrators say. The felines add a warm touch to a high-pressure environment of daunting problem sets and computers that cant love you back. Cats also have put MIT at the forefront of the growing number of colleges that are al lowing pets in dorms, and drawing attention from schools across the country seeking advice on implementing pet programs. I never thought Id be able to bring a cat to college, said Lubin, who spent her high school years working in a veterinarian office and has two older cats at home. Ive grown up with them my entire life. Theyre playful and cuddly and they make me happy. Over the years, MIT housing officials have found dogs, frogs, snakes, turtles, rats, weasels, rabbits, and litters of kittens in dorms, said Karen Nilsson, senior associate dean of residential life. Other colleges have discovered ferrets, hamsters, hedgehogs, and even scorpions living amid students. Animal house, indeed. Most colleges forbid pets, except goldfish, because of concerns about allergies, injuries, cleanliness, and pet neglect. In the past, Nilsson and her staff fielded complaints about foul odors and damage to the dorms caused by animals. We had pets everywhere, Nilsson said. I dont think theres a school in the city that doesnt have them. They may have a no-pets policy, but I guarantee you that someones hiding one in their dorm room. Before you know it, you have a gerbil colony. Fed up with the pet wave, she struck a deal with students in a 2000 pilot program that allowed up to two dozen cats to live on campus if students promised to adhere to the quota and abide by a cat clause, enforced by a student pet chair in each of the four dorms. MIT is the only Massachusetts college known to allow cats, which were chosen over dogs because they dont need to be walked, dont bark, and can better fend for themselves while students are in class. The cats must be registered with the pet chair. That means providing a photograph, written consent of suitemates or roommates, and health records including proof of vaccinations and spaying or neutering. Students must keep the animals indoors, although during a Globe reporters recent visit to a cat dorm, one kitten meowed loudly and consistently from behind a locked bedroom door. More than a dozen colleges across the country welcome pets in dorms, and the number of pet-friendly schools appears to be on the rise, said Tony Pals, spokesman for the National Association of Independent Colleges and Universities. Pets can help students relieve stress, say some college officials, who hope that happier students could lead to improved academic performance and lower dropout and transfer rates. Students also tout the social benefits: Their animals help them meet friends, land dates, and draw hordes of visitors to their dorm rooms. Students today have higher expectations for campus living amenities, and theres greater institutional focus on the growing mental health needs of students, Pals said. Dr. Gary Sachs, a psychiatrist at Massachusetts General Hospital, said more colleges should consider allowing animals in dorms because research indicates pets are a soothing influence on humans. Todays students are so wired to technology that introducing pets to the college environment would help balance out students lives, he said. College students, though, dont always make the most responsible pet owners, said Kris Neindorf, director of residential and campus life at Wellesley College. Students there are allowed nearly all types of pets except dogs, cats, and reptiles, as long as all the students on a floor agree via an anonymous pet vote. While students tend to vote down birds, Wellesley dorms have been home to the occasional parrot, canary, and parakeet. Students also can keep mice, gerbils, and guinea pigs. Residents have on occasion decided midyear to vote an animal out if it becomes a nuisance, making noise or leaving droppings in common areas. College officials have also had to call animal control to remove pets that were neglected over long school breaks. Sometimes the custodian will hear it crying or scratching to get someones attention because theyre hungry, Neindorf said. At that point, we vote it off because they are being abused. At MIT, pet chairs help ensure that the cats fit into the college environment. Sarah Wikman, a senior in that role in Random Hall, which allows cats on two floors, said the pets act as a social draw for the dorm. Students often leave their bedroom doors open so the cats can wander the halls as they please. They can really lighten the mood around MIT, especially when students have been working many, many hours on problem sets, said Wikman, who did not keep pets growing up because her father had allergies. They can play with a cat for a couple of minutes and just de-stress. On the third floor of Bexley Hall, which houses 120 students, Amadeus has quickly adjusted to dorm life. He likes to sit in Lubins violin case while she practices. He plays in the bathtub or in a cardboard recycling box. The three other suitemates have learned to keep the main door shut so the cats dont escape into the halls. Lubins roommate, Janice OBrien, said she chose to live in Bexley Hall because of the cats, even though she doesnt own one. Its just great to have somebody whos happy to see you, she said.
Monday, May 25, 2020
Western Civilization StudentÃ¢â¬â¢s name ProfessorÃ¢â¬â¢s name Course Title Date submitted When Poets Ruled the World from Hesiod, Archilochus, Pindar, and Solon 1. Is HesiodÃ¢â¬â¢s view of the gods different or similar to HomerÃ¢â¬â¢s? There are big differences between two ancient representatives of the Greek literature. If Homer is a legendary figure from the beginning to the end, Hesiod is real. Respect for the gods, love and respect for parents, homeland defense are the commandments of the Greeks, as reproduced in the Homeric poems. The appearance of the gods is portrayed contradictory. Homeric gods are completely humanoid (anthropomorphic), although some of them may become different animals. They are corporeal, and can even be hurt,Ã¢â¬ ¦show more contentÃ¢â¬ ¦HesiodÃ¢â¬â¢s gods lost their carelessness and gaiety of the Homeric gods, became the moral forces, severe guardians of order and justice, born of Zeus. The role of gods according to Hesiod belongs not only the Olympian gods with human form, like Zeus or Apollo, but the Earth, Sky, Star, Wind, Fight, Lies, Victory, Wisdom, violence, etc. Zeus as for Hesiod is not just carrier of the power, as Uranus and Kronus, but also the embodiment of a long-awaite d order, keeper and guardian of ethics. The desire to have a better life and a constant feeling of dissatisfaction are natural for people, and the gods tend, on the contrary, to complicate peopleÃ¢â¬â¢s lives and create new difficulties. Thus, the HesiodÃ¢â¬â¢s style of poetry is close to HomerÃ¢â¬â¢s one, but because of the general didactic orientation HesiodÃ¢â¬â¢s poetry is almost out of bright Homeric metaphors, similes and epithets. 2. What are some of the essential features of HesiodÃ¢â¬â¢s view of the appropriate way to live and how does it differ from HomerÃ¢â¬â¢s depiction of the heroic life? Hesiod after the slave system, on the one hand, is poor, on the other Ã¢â¬â his ideals related to enrichment in the old and new sense. His assessment of life is full of pessimism, but at the same time of labor optimism and hope that a happy life comes through constant activity. First of all, the nature for him is a source of benefits, but Hesiod is a big fan of its beauty.
Thursday, May 14, 2020
Literature Review 2.1 Empirical Solar Radiation Prediction Models Solar radiation estimation models were developed using meteorological parameters and site geographical locations. These meteorological factors have a major influence on the outcome of solar radiation intensity that reaches the earthÃ¢â¬â¢s surface [11-14]. In addition, most models were developed with well-maintained recorded data provided by weather stations. For these reasons, earlier studies correlating solar radiation to meteorological parameters were conducted by Angstrom in 1924. In his research, a simple numerical technique correlating solar radiation to sunshine hours was developed. Equation (1) represents the modified form of Angstrom model by Prescott as ; H_i/H_o =a+bS (1) where by H_o is the global solar radiation on a clear day, H represents final solar radiation outcome, a and b are regression coefficients and S equals number of sunshine hours in a day. Since then, numerous models and numerical techniques have been developed using meteorological parameters together with the sites geographical locations in developing solar radiation models. Most of these models fall into three categories ; Stochastic Algorithm Satellite Derived Empirical Technique Correspondingly, several methods were used to estimate solar radiation intensity . The development of models using empirical relationships has gain wider spectrum of applicability because of its simplicity and convenient use of variablesShow MoreRelatedBootstrap Approach On Data Sampling Essay1445 Words Ã |Ã 6 Pagestest to compare the two normal distribution will provide a certain mean value with a certain confidence limit and probability. Artificial Neural Network (ANN) Background Several work from literature on solar radiation prediction have demonstrated that ANN is highly accurate in predicting global radiation [22, 26, 34-40]. Artificial Neural Network (ANN) is a computer software program developed to depict how a human brain normally process information. ANN are designed using mathematical algorithms andRead MoreResearch Project On Global Solar Radiation1931 Words Ã |Ã 8 Pagesstudy were made but no respond. Hence, developed forecast models data base to put together the data needed for the study. 1.1 Data Source and Sorting Meteorological parameter data for four regional towns in PNG were collected for this study. In addition, geographical locations and each sites geometrical standard parameters were calculated using formulas used by  in developing empirical solar radiation prediction models. Global solar radiation (GRS) data were obtained from National Aeronautics andRead MoreClimate Change Is Caused By Human Activities1617 Words Ã |Ã 7 Pageshuman activities are causing far more detrimental consequences to the Earth that may lead to serious damage if action is not taken. Evidence of this is plentiful and can be found is numerous studies of past climates, empirical data of the current climate, and scientific predictions of potential future climates. It is important to recognize what is, and what causes, climate change. Throughout EarthÃ¢â¬â¢s extensive history the climate has naturally fluctuated. While this is true, the majority of scientistsRead MoreThe Physics Of Satellites Orbiting Earth2079 Words Ã |Ã 9 Pagesatmospheric density is not constant and changes with solar activity. The solar magnetic activity cycle is the periodic change in the sun s activity that lasts around 11 years. During solar maximum, solar flares and coronal mass injections become frequent. Solar flares and coronal mass injections release radiation which is absorbed into EarthÃ¢â¬â¢s atmosphere. The absorbed radiation contains energy that heats the atmosphere, and it expands. During solar minimum, on average, a satellite would have to maneuverRead MoreAbsorption Spectrum Of Conjugated Dyes1574 Words Ã |Ã 7 Pagesefficient solar cells. In this experiment, the maximum wavelength was measured for nine dyes using a UV-Vis spectrum. The result tha t were obtained agreed with KuhnÃ¢â¬â¢s model for the less polarizable end groups such as 3,3 -diethyloxadicarbocyanine and 3,3 -diethyloxatricarbocyanine. That suggested that these two compounds were not as easy to polarize compared to the rest of the dyes. The rest of the dyes required the use of the empirical parameter Ã ± to provide more reliable predictions of the wavelengthsRead MoreThe Effects Of Sea Ice On The Earths Climate System1686 Words Ã |Ã 7 Pagesnature of sea ice stems from its physical, rheological, morphological, thermodynamic, and hydrodynamic properties that vary with prevailing environmental conditions. This makes sea ice as one of the most complex geophysical substances for making predictions of its behavior. Sea ice also grows vertically undersea (called keel growth), which represents as a major hazard for under ice navigation/operation of automated underwater vehicles and is dangerous for scuba diving. Keels that extend up to the oceanRead MoreThe Effe cts Of Droughts On Natural Disasters Essay1965 Words Ã |Ã 8 Pagesas the potential damages from these events increasing are of great concern. Drought is the focus for this essay and the effects of climate change on this hazard will be discussed for potential future scenarios, with support from theoretical and empirical evidence to the projected effects this hazard may have. Drought here is defined as Ã¢â¬Ëa period when a region receives significant deficiency in its water supply, generally seen as a consistency of below average precipitationÃ¢â¬â¢ (Abbott, 2009) thoughRead MorePlasma-the 4th State of Matter10365 Words Ã |Ã 42 PagesFusion Fusion Reactors 3.1 The LawsonÃ¢â¬â¢s Criterion 3.2 Magnetic Field Confinement 3.3 Inertial Confinement 4. TFTR Its Contributions to Engineering 4.1 Transport 4.2 Fusion Power Production 4.3 Alpha-Particles Physics 5. Plasma Space 5.1 Solar Prominences 5.2 Plasma Rockets 6. Conclusion 7. References Table of Variables Constants: Ã µ0 Permittivity of free space k Coulomb Constant, 9Ãâ"109 N m2 C-2 Ã¯ ¨ Efficiency Ãâ Confinement time Ãâ° Angular frequency v Velocity q Charge m Mass Read More_x000C_Introduction to Statistics and Data Analysis355457 Words Ã |Ã 1422 Pages 4 Numerical Methods for Describing Data 4.1 Describing the Center of a Data Set 148 4.2 Describing Variability in a Data Set 159 4.3 Summarizing a Data Set: Boxplots 169 147 4.4 Interpreting Center and Variability: ChebyshevÃ¢â¬â¢s Rule, the Empirical Rule, and z Scores 176 4.5 Interpreting and Communicating the Results of Statistical Analyses 186 Activity 4.1 Collecting and Summarizing Numerical Data 190 Activity 4.2 Airline Passenger Weights 190 Activity 4.3 Boxplot Shapes 190 Graphing CalculatorRead MoreSexually Transmitted Diseases35655 Words Ã |Ã 143 PagesMethod TheScientific method refers to a body of techniques for investigating phenomena, acquiring new knowledge, or correcting and integrating previous knowledge. To be termed scientific, a method of inquiry must be based on gathering observable, empirical and measurableevidence subject to specific principles of reasoning. A scientific method consists of the collection of data through observation and experimentation, and the formulation and testing of hypotheses.Scientific researchers propose hypotheses
Wednesday, May 6, 2020
Reconciliation between Aboriginal People and Non-Aboriginal people to some extent is important towards AustraliaÃ¢â¬â¢s future. Given the past injustices involving land rights, the stolen generation and Government Policies, it illustrates that Australia has some way to go ahead of the full reconciliation between Indigenous and Non-Indigenous Australians and that without reconciliation our future is uncertain. The Aboriginals were denied their land rights when European settlement occurred in Australia. As the Aboriginals were nomadic, the land that they lived on and moved around on soon became occupied by the Europeans. This disenabled the Aboriginals to sustain their ceremonial and cultural links with the land. Efforts to win Indigenous landÃ¢â¬ ¦show more contentÃ¢â¬ ¦After white settlement, thousands of Aboriginal children were forcibly taken from their families and homes and placed in state institutions. Between 1910 and 1970 up to 100,000 half casts, children of a mixed Aboriginal and European descent, were removed from their families by police or welfare officers. The government of the time believed that the half cast children were better off learning the European way of life rather that growing up in the bush as native Aborigines. The children received little education, very poor food and some suffered sexual abuse. Their families knew nothing about their childrenÃ¢â¬â¢s whereab outs after they were taken and contact with them was forbidden. This policy ended around 1970. In an effort to mend the damage done by this policy a national inquiry was set up in 1995 called Ã¢â¬Å"Bringing them HomeÃ¢â¬ . It involved deep research into the stolen generation, and launched legal actions against the government whom denied the claims. Aborigines were not considered as part of the Australian community and were deprived of their rights in everyday activities. Continuing into the 1960Ã¢â¬â¢s Aboriginals were denied their basic rights. They were not allowed to raise their own children, had no access to education, they didnÃ¢â¬â¢t receive award wages, they werenÃ¢â¬â¢t allowed to marry without permission, they werenÃ¢â¬â¢t allowed to eat in restaurants, enter a pub or swim in a publicShow MoreRelatedThe reconciliation of the Indigenous, has played a significant part in the history of Australia and600 Words Ã |Ã 3 PagesThe reconciliation of the Indigenous, has played a significant part in the history of Australia and the lives of many Indigenous AustralianÃ¢â¬â¢s including Eddie Mabo. Eddie Mabo has been actively involved in Indigenous rights and reconciliation between 1981 and his death in 1992. Reconciliation has been an important part of AustraliaÃ¢â¬â¢s history as it has impacted many generations of Indigenous AustralianÃ¢â¬â¢s throughout history. Eddie Mabo has played a significant role in the process of reconciliation betweenRead MoreIndigenous Australian And Torres Strait Islands2115 Words Ã |Ã 9 PagesMODERN HISTORY Indigenous Australian and Torres Strait Island cultures have the oldest living history in the world. They trace back at least 50,000 years and some argue closer to 65,000 years. Events, policies and attitudes of the past have impacted this rich and diverse culture. Through progressive movements and other agencies of social, cultural and political change, Aboriginal and Torres Strait Islanders have been inspired by hope for change to respond to challenges in ways that promote wellbeingRead More Australian Government Policy Essay3747 Words Ã |Ã 15 PagesAustralian Government Policy The first English settlement in Australia was established in 1788. Before this the Aborigines lived in the land in harmony. However, after the English arrived, the two different cultures were in close contact and had to determine how to coexist. White Europeans did not respect the AboriginesÃ¢â¬â¢ right to the land and itÃ¢â¬â¢s resources. With brutal force, they took control of the land and claimed it as their own. Australians then developed their own policies on how to dealRead MoreVirgin Blue Annual Report47891 Words Ã |Ã 192 PagesJacinta Van Dongen Ã¢â¬â Captain Ben Van Dongen Ã¢â¬Å"Each day brings a new adventure! Working with a group of fantastic people who are doing some amazing things ensures that every day is different from the last.Ã¢â¬ lisa Ingram, program administrator Ã¢â¬â V australia More than five years service the guide. all aBout uS anD More Ã¢â¬Å"I love the Virgin Blue brand and the reputation it has. People always say Ã¢â¬ËwowÃ¢â¬â¢ when they hear you work at Virgin Blue and IÃ¢â¬â¢m proud of that. 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Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words Ã |Ã 656 Pagesperiod from the 1870s is included in a long twentieth century (and perhaps even if it is not), migration served as a mode of escape from oppression and poverty and, in many instances, as an avenue toward advancement for an unprecedented number of people that soared well into the hundreds of millions by centuryÃ¢â¬â¢s end. But for a clear majority of these migrants, movement was coerced by flight from war and oppression or was enticed by labor recruiters who preyed on the desperately poor. The prospectsRead MoreThe Unhcr13403 Words Ã |Ã 54 Pages200,000 people had fled from Libya, mostly migrant workers from Egypt and Tunisia but including many more nationalities. This is the largest international evacuation since the 1st Gulf War (1990) (www.unhcr.org). The raising of crisis is alarmed as one of the global trends and causes a lot of displaced persons, asylum seekers and refugees. Not only the raising crisis, but also the existing wars, ethic cleanings, and civil wars results challenges of protection of people. Who can these people and the
Tuesday, May 5, 2020
Question: Discuss about the Accounting Research and Organization Theory. Answer: Introduction Conceptual framework for the general purpose financial reporting by the public sector companies delivers the International public sector accounting standards board with concepts that will strengthen development of IPSASs (International Public Sector Accounting Standards) and the practice guidelines for future years. it deals with the concepts those are applicable to the general purpose financial reporting as per accrual basis of the accounting. It provides the guidelines for dealing with the issues related to financial reporting that are dealt by the IPSASs. Under the circumstance, the preparers and others may consider and refer to the applicability of definition, measurement principles, recognition criteria and various other concepts recognized under the conceptual framework. Flight centre Travel Group is biggest retail outlet for travel in Australia. It was established in the year 1982 and its headquarter is in Brisbane (Fctgl.com 2018). From the financial statement of the company it is found that the general purpose financial report of the company has been prepared in accordance with the AAS (Australian Accounting Standards) and interpretations released by AASB (Australian Accounting Standards Board) and Corporation Act 2001. The company is a for-profit company for preparing financial statements (Noon, Blyton and Morrell 2013). Further, the consolidated financial statement of entity is complied with the IFRS (International Financial Reporting Standards) released by IASB (International Accounting Standard Board). Main objectives of the financial reporting by the public companies are to deliver useful information regarding the company to the users of GPFRs for the purpose of accountability and making decisions (Bebbington and Larrinaga 2014). As per the requirement of conceptual framework the financial statement shall be presented in such a manner that the amount for each item can be analysed on timely manner. it is observed from the financial statement of the company that the statements are prepared for the period of 1 year and which is closing on 30th June 2017 (Francis, Hasan and Wu 2013). Further, the amount for all the items are separately mentioned in the financial reports and the associated notes disclosed with the statements. As per the requirement of conceptual framework the information presented in financial report must be presented in such manner that will be useful to the users. It is observed that the company presented all the necessary information through the financial statements, graphs, tables and ratio presentation. The users can use this information for analysing the performance of the company for the purpose of decision making (Griffith, Hammersley and Kadous 2015). Therefore, the information is provided in useful manner and can be used by the users for making decisions. Resource of the organization The conceptual framework requires that the financial statement shall clearly provide the information regarding the resources available to the company and the sources through which the resources are obtained (Li 2013). It has been observed from the financial report of the company that all the resources and their sources are properly mentioned in the financial report of the company. Therefore, the financial statement of Flight Centre Travel Group Limited is complying with all the requirements as per conceptual framework regarding the general purpose reporting standard. Recognition of the item is key driver for determining whether information is stated on face of financial statement or is disclosed through notes or anywhere in the GPFRs. Further, the notes for the financial statements disclose the information that supports the achievements of financial reporting objectives (Frias?Aceituno, Rodriguez?Ariza and Garcia?Sanchez 2013). Any item is identified in the financial statement if the cost or value of the item can be measured reliably and it is probable that upcoming economic benefit from the item will be inflow for the company. When it is apparent that the upcoming economic benefits associated with asset will be inflow to the company then the asset is recognized in the companys balance sheet. From the balance sheet of the company for the year ended 30th June 2017 it is observed that the assets are divided as current and non-current assets (Miller and Power 2013.). The assets of the company like building, plant and equipment are transacted at historical cost less depreciation provided on straight line method. Further, the assets carrying amount is immediately impaired to the recoverable amount if the carrying value is more than the expected recoverable amount. Liabilities recognition When it is probable that the company will require the outflow of economic resources to settle down the underlying obligation then the liabilities are recognized in balance sheet. Further, to recognize the liability the amount for the item shall be reliably measured. The company divides their liabilities as current and non-current based on their time period for payment. The company presented the trade and other payables as current asset. These payables are recognized at fair values initially and thereafter are measured at the amortised cost using the method of effective interest. Provisions for the make good obligations and legal claims are recognized when the company has present constructive or legal obligation that will required outflow of economic resources. Further, the borrowings are recognized at the fair value initially after deducting the transaction cost and are measured at the amortised cost subsequently. The equity of the company includes the contributed equity and treasury shares. Movements in the contributed equity are related to the shares that are issues under ESP. Further, the the company presented the details regarding the opening balances, closing balances and purchase details of the shares through the disclosure notes. When increase in the upcoming economic benefits related with the item taken place in the financial year for which the amount can be measured reliable, the item is recognized as revenue in the income statement of company. It is observed that Flight centre Travel Group Limited recognizes the revenues when amount of revenue can be reliably measured and particular requirement met for each activity. The company recognizes its expenses if the company has to spend the economic resources for obtaining economic benefits and that are associated with the reduction in assets or increase in the liability and can be reliably measured. It is observed that the company segregated its expenses under various heads like finance costs, other expenses. Further, the heads are subdivided under various other heads. Therefore, the company is complying with all the requirements of conceptual framework for recognising the items under the financial statement of the company. Qualitative characteristics Qualitative characteristics of the useful financial reporting recognizes the information types, that are expected as most crucial to the users for making decisions regarding the reporting company based on the financial statement information The financial information shall be presented in such a way that the information shall be relevant to the users for making useful decisions. It is observed that the financial information of the company reported in such a way that it is relevant to the users for the purpose of decision making. The items are properly segregated under appropriate head with their respective amounts. Information presented in the financial statement will be regarded as material if the omission or misstatement can have an impact on the decision of the users. It is observed that the company has included all the material information in the disclosure notes associated with the financial report of the company. Further, as per the report of the auditors there were no material misstatement found in the financial report of the company. As per the qualitative characteristics of the conceptual framework the report shall allow the users to compare the financial performances of the company with the previous years as well as with the industry peers (Deegan 2013). It is observed that the company presents the information for previous year also along with the current year. Further, the key information is presented for last 5 years. Moreover the data are presented through graphs, table and ratio to enable the users to compare the performances. Finance related information shall be presented with the time to which it relates so that the users can evaluate the performances for the particular period of time. It is observed that the company issue their reports annually as well as for half-year period. Further, the annual report is presented for the period ended 30th June 2017 (Cheng et al. 2014). The requirement of conceptual framework is that the items presented under the financial statements shall verifiable with the supporting notes. It can be observed that the companys financial information are segregated under appropriate heads and can be verified with the disclosed notes (Chen et al. 2013). Conclusion From the above analysis it can be concluded that Flight Centre Travel Group Limited is complying with all the requirements stated under the conceptual framework for GPRSs. The company presented its financial information in such a way that it can be used by the users effectively for decision making purpose. Further all the items like expenses, revenues, assets, equities and liabilities have been recognized as per the requirement of recognition criteria mentioned in conceptual framework. Moreover, all the fundamental qualitative characteristics requirements are fulfilled by the company while prepared the financial statement. References Bebbington, J. and Larrinaga, C., 2014. Accounting and sustainable development: An exploration.Accounting, Organizations and Society,39(6), pp.395-413. Chen, L.H., Folsom, D.M., Paek, W. and Sami, H., 2013. Accounting conservatism, earnings persistence, and pricing multiples on earnings.Accounting Horizons,28(2), pp.233-260. 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