Tuesday, December 24, 2019

Is Love the Solution or the Problem A Midsummer Night’s...

Is love a remedy to one’s sorrow or the unfortunate reason of their unhappiness? Love is a feeling that overtakes a person when they are around something or someone they admire. It is present everywhere, in every form, in every condition and even when one least expect its. Although love is said to bring happiness to a person’s life; in the play, A Midsummer Night’s Dream, it led the characters into a world of confusion and misunderstanding. Love is chaotic, unpredictable, and leads to sorrow. It is a hard concept to compromise with and if there are any misunderstandings, it could lead to a complicated and difficult life. In the play, Hermia has her heart broken by Lysander; Helena is confused about the sudden love events of her life, and†¦show more content†¦However, their inseparable bond had a flaw. When Lysander broke Hermia’s heart and showed no interest in her anymore, it had a huge impact on the feelings of Hermia. She was filled with grief, sorrow and regret. â€Å"What, can you do me greater harm, than hate? Hate me? Wherefore? O me! What news, my love? Am not I Hermia? Are not you Lysander?† (Act III, sc ii 277-279) Hermia was hurt and suffering because her Lysander left her unpredictably and so sudden. Was she not good enough, who is to blame? Hermia’s answer to these questions were Helena, her dear childhood friend. Hermia blamed her for the chaos that was brought into her life and the sudden loss of her loved one’s interest. But unfortunately, Hermia was unaware that Helena had nothing to do with this chaos. It was all love that twisted a perfect relationship of true love into a chaotic monster. Helena is a very desperate and aroused woman who loves Demetrius with her life. Even though she shows a great passion of love for him, Demetrius rejects this and therefore piles another burden of sorrow onto Helena’s shoulders. She is fed up with Demetrius rejecting her, but Helena is not tempted to give up yet. â€Å"And even for that do I love you the more. I am your spaniel, and Demetrius, The more you beat me, I will fawn on you. Use me but as your spaniel: spurn me, strike me, Neglect me, lose me. Only give me leave, Unworthy as I am, to follow you. (Act II sc i 206-211) Helena wasShow MoreRelatedEssay on Analysis of Rationality In A Midsummer Nights Dream1058 Words   |  5 PagesWilliam Shakespeare’s A Midsummer Night’s Dream is not simply a light-hearted comedy; it is a study of the abstract. Shakespeare shows that the divide between the dream world and reality is inconstant and oftentimes indefinable. Meanwhile, he writes about the power of the intangible emotions, jealousy and desire, to send the natural and supernatural worlds into chaos. Love and desire are the driving forces of this play’s plot, leaving the different characters and social classes to sort out the resultingRead MoreCharacteristics Of Puck In A Midsummer Nights Dream788 Words   |  4 PagesA Midsummer Night’s Dream is a comedic play about a complex love relationship between four lovers, Hermia, Lysander, Helena, and Demetrius. The king of fairies, Oberon orders a hobgoblin named Robin Goodfellow or â€Å"puck† to retrieve an extraordinary fl ower so he can put the juice into the queen of fairies, Titania’s eyes. This was an exceptional flower because when the juice is applied to a person’s eyelid, it makes them fall in love with the first creature they see. Robin obtains the flower and dropsRead MoreThe Power of Magic in A Midsummer Night’s Dream1475 Words   |  6 Pages In William Shakespeare’s book, A Midsummer Night’s Dream, magic is a powerful and useful tool for the characters that have the capability to use it. 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Be that as it may, Shakespeare is able to portray the trivial jealousy between Hermia and Helena in an amusing wayRead MoreThe comparison of Shakespeares A Midsummer Nights Dream, Goldsmiths She Stoops to Conquer, Wildes the Importance of Being Earnest, and Shaws Mrs Warrens Profession2543 Words   |  11 PagesThe Role of Money in Marriage Even though the four plays were written in four different eras, there are quite a few phenomena they have in common. Written in the 16th century, A Midsummer Nights Dream by Shakespeare is the oldest among the four dramas. Goldsmith wrote She Stoops to Conquer in 1773, Oscar Wildes The Importance of Being Earnest was published in 1895, while Mrs Warrens Profession by Bernard Shaw was written in 1893. 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Far from aristocrats, some crities argue that these characters are irrelevant, however Shakespeare includes the company to emphasize contrast, and Nick Bottom to introduce

Monday, December 16, 2019

Patterns of Evolution Free Essays

Patterns of Evolution Humans alter our environment to suit our needs rather than adapt to our environment based on environmental stressors. Due to this fact, we are unlikely to be affected by the pressures of natural selection. We will not likely be affected by further evolution. We will write a custom essay sample on Patterns of Evolution or any similar topic only for you Order Now In convergent evolution, unrelated species living in the similar environments become more and more alike in appearance as they adapt to the same kind of environment. Dolphins and sharks are examples of convergent evolution. Although they are from different vertebrate groups, they live in similar environment. They have evolved similar characteristics like their body shape, coloration, location of back fins, and shape of tail. Divergent evolution is the process of two or more related species becoming more and more dissimilar. Adaptive radiation is an example of divergent evolution. Horses are an example of divergent evolution. Over time as they adapted to different environments, the species diverged and evolved into mules and zebras. Honeycreeper birds are examples of adaptive radiation. Species of birds evolved, seemingly from a single familial species, on a group of islands. Co-evolution is the evolution of one species influencing the evolution of another species. Predators and their prey sometimes co-evolve. Cheetahs and Thompson’s gazelles are examples of co-evolution. As a result of co-evolution, Cheetahs have evolved into the world`s fastest mammal and the gazelle is just slightly slower. As predators evolve, prey evolves and vice versa. Divergent evolution could have an impact on humans in the future. Although we are all different in appearances and characteristics right now, we could diverge in the future. Climates are different all over the world and as human move to and habitat in these environments, the body could adapt to the different atmosphere. This will cause humans to diverge in appearance. Head shape could change, skin and eye color as well. References Pruitt, N. L. , Underwood, L. S. (2006). Bioinquiry: Making connections in biology (3rd ed. ). Hoboken, NJ: John Wiley Sons. How to cite Patterns of Evolution, Papers

Saturday, December 7, 2019

Effectiveness of ANZ Banking Group-Free-Samples for Students

Question: Write a report On Effectiveness Of Anz Banking Group to Meet Conceptual Framework Of Accounting. Answer: Introduction For companies to be accepted into Australian ASX top 100 listed corporations it needs to meet accounting framework practices. A critical evaluation of company accounting concepts and theory clearly gives a picture of how they are able to mitigate organizational risks (Leuz Wsocki 2016, p.533). Company accounting framework consists of cycle, theories, principles and concepts used in financial analysis and reporting. Every company follows an accounting system that involves seven cyclic steps (Goldstein Sapra 2014, p.19). Figure 1 illustrates accounting system cycle. Figure 1 Accounting system cycle Accounting practices in companies are guided by concepts, principles and standards. The accounting concepts include: monetary, historical, accrual, business entity and realization. In addition companies accounting practices need to be guided by accounting standards and principles of neutrality, understandability, reliability, comparability, timeliness and relevancy (Baboukardos Rimmel 2014, p.13). A critical evaluation is provided by the report for Australian and New banking group (ANZ) last year financial organization performance to find its effectiveness in achieving the conceptual framework of accounting. ANZ banking group background Company history: ANZ banking group was incorporated in 14th July 1977 since then it has become one of the five largest companies in Australia and the top ranked banking institution in New Zealand. Over the years its performance has been improving significantly. In March 20017 its market capitalization was estimated to be AUS$93.45 million and a total asset base of AUS$896.5 billion. The banking group is head by CEO Shayne Elliot who has seen the company current stock price valued at AUS$29.81 through visionary leadership and management. The banking group products and services include: retail banking, financial services (bonus bonds), insurance, investment solutions, insurances, and open market financial advisers. Company mission and goals: The mission of the banking group is to shape the world where people and communities can thrive successfully. The purpose can be achieved by developing an economy in which individuals can participate and make it sustainable by exploiting opportunities (Ghosh Lee 2013, p.322). The banking group uses its goods and services to achieve the following: help business and individuals to grow and convert savings to investments, expand small investments to big investments, revive old industries, grow globally, and supporting ideas to become reality. The bank is guided by several belief and values which include: that banking is more than finance, business is about building relationships, networking of people and business is important, creating a unified workplace through participation and diversity, and using technology to come up with innovative products to its customers. ANZ marketing strategy Marketing research and plan: The strategy of the bank is to use their strong Australian and New Zealand foundations market research to better its market service and products to meet customer needs and exploit more opportunities. ANZ banking group divides its market business into five units with different products and services being offered. The business group employs several marketing strategies to ensure that it meets its goals. Its market share in 2012-2016 had increased significantly by a margin by 7%. Table 1 show the unified market and customer needs. Table 1 Market division Divisions Descriptions Australia It consists 6 million retail and commercial customers with 686 branches, 28 business centers with 2337 ATMs. It is also leading online and mobile banking solutions Institutional It has world class solutions for institutional clients in several countries. It focuses on regional trade and capital flows. New Zealand The structure offers a spectrum of financial services offering financial brands. Western Australia It is a market that offers insurance, investments and advices to its customers. Asia retail and pacific They offer retail for business units. Customers are connected with IT infrastructures The marketing plan strategic elements developed by the bank first are to create the best bank in Australia and New Zealand for home owners and business customers (Crawford Scott, 2014, p.1090). Secondly is building the best bank in the world for clients which are driven by regional and cash flows. The third strategic element is establishing a common, digital ready infrastructure that provides greater customer experience, control and scale. The pricing policy of the products and services depended with the market segments that the company serves. The strategic promotion and advertising priories set by the bank included: creating a simpler and better balanced bank, focusing on attractive areas that can lead to winning positions, building convenient banking solutions that simplify customer and people lives, and creating a purpose and valued led transformed bank (Tahat Power 2016, p.245) ANZ company operations Through its operations and practices the banking group focuses to use three pillars to achieve corporate sustainability. The first pillar is based on fair and responsible banking that understand the impacts of their decisions, maintaining high standards of conducts, and keeping pace with any changes in expectations. The second pillar focuses on social and economic participation by building strong customer relations and building communications. The last pillar of corporate responsibility is to create a sustainable growth by exploiting opportunities and creation of value in business operations (Keerasuntonpong, P Khanna, 2015, p.221). ANZ banking group it has constituted a four business delivery system to meet its customer, community and staff needs. The group four deliveries consist of technology, digital banking, group operational services and corporate center. The company is headed by board of management with the CEO and chair of independent executive division at the top (Laswad Redmayne, 2015, p.23). They have different types of committees to run several functions like responsible business, credit and manage risks, asset liability, global and loan product, capital management, and operational risk executive and credit ratings system oversight committee. Each member represented in management should have banking, financial services, and risk management. They need to have a good understanding in order to probe adequacies of financial and related risks controls (Beatty Lio 2014, pp.341). The Audit committee oversees ANZs financial reporting policies and controls. The ANZ banking group has formulated different po licies and procedures that cover: money laundering, information policy, equal opportunity, health and safety, conflict of interest, securities policy, reputation risk policy, anti-bribery and anti-corruption and whistle blower policy. The risk management framework is implemented by the ANZ banking board to manage and monitor all form of key risks facing its operations (Edeigba, Amenkin 2017, p.16). The critical risks contained in their contingency plan entails taking cover from a third party insurance company. Financial projections: The financial disclosure of ANZ banking group is based on Basel III pillar three capital disclosures. The financial statements are prepared and provided to various stakeholders for usage. The preparations of documents are done with assumption that it is an ongoing activity and no risks will affect performance drastically any time soon. Financial report for the last 3 months quarter of 2017 showed that customer deposit growth was at 2.3% (Stubbs Milne 2013, p.57). Reports are done based on three months quarters (Kent, and Zunker, 2015). The latest updates showed unaudited statutory profit for the last 3 quarters to be AUS$1.67 million and a cash profit of AUS$1.79 billion. The report had shown a decline in revenue 0.3% in comparison with the last quarters. Table 2 shows a summary of unaudited disclosures for the last quarter June-September 2017. Table 2 Financial disclosures Financial disclosures Amount (AUS$) Total operating income 1948 Total operating expenses 730 Sales mix forecast 735 Profit after income tax 846 Total equity (as per the balance sheet) 12,773 Share capital (as per the balance sheet) 8888 Total assets (as per the balance sheet) 155,801 Total liabilities (as per the balance sheet) 143,028 Cash and cash equivalents at the end of the period 1896 Net loans and advances 114,944 Total debts issuances 20601 Deposits and other borrowings 99,689 Total subordinated debt 3283 Implementation plan The company is intending to implement the activities within one financial period 2016/2017. The board of management approved budget for implementation of various activities. The schedule involves: increasing the market share within six months of approval. That will be achieved by carrying out a 3 months market research of each targeted market segments. Priorities will be given for a four month design and development framework that will exploit existing opportunities. ANZ banking group conceptual framework of accounting The ANZ banking group need to develop its financial statements and disclosures according to recommended IFRS accounting standards with GAAP rules and regulations followed. It has disclosed its financial statements according to ASX 100 listing rules. Both standards form reporting policies used by the ASX top 100 companies. ANZ banking group board of management is tasked to follow the guidelines as part of conceptual framework of accounting. The financial statements are prepared mainly by the board to inform and assist different users. The standards form reporting policies used by the ASX top 100 companies form the basis in which ANZ banking group use in their operations (Rainsbury and Buranavityawut 2015, p.45). The financial statements comply with IAS 34 interim financial reporting and New Zealand generally accepted accounting practices. ANZ banking group analysis Analysis of financial statements is done in comparison with recognized international accounting conventions and standards (Lawrence 2013, p.140). Table 3 shows a summary of the conventions in relations to ANZ banking group financial statements and disclosures. Table 3 Accounting conventions Accounting conventions Description of its usage Standards ANZ banking group has prepared its accounting system meeting qualities characteristics like: timeliness, relevancy, and competition, consistent and comparable. The guide is based in GAAP rules. Accrual concept ANZ banking group accounting preparation is based on activities that affect the owners equity (Rao Tilt 2016, p.45). Matching principle Revenues and expenses for ANZ banking group is are matched in a predetermined methodology. The groups accounting policies adopted and disclosed are consistent with previous years disclosures. Assumption ANZ banking group is guided by certain assumptions in financial preparations which include: monetary, economic entity, going concern and periodicity. Measurement concept On the basis of measurement the assets and liabilities are stated according to the fair value. The operations of ANZ banking group is separated from its owners by management unit. The performance of the group shows that it will not close soon it a going concern venture. The financial statements are prepared using AUS dollars and in monetary terms. All the financial statements and other documents are prepared according to IFRS rules and GAAP standards. It is noted that that all financial disclosures are either prepared quarterly and annually as per the company policies. In addition to the accounting conventions ANZ banking group is guided by other IFRS and IAS rules and regulations found in Australian accounting standards. The areas of application involve preparation of income statement, balance sheet and cash flow statements. Table 4 shows the IFRS and IAS standards in reference to ANZ banking group accounting practices. Table 4 IFRS IAS standards and ANZ banking group practices IFRS IAS standards ANZ banking group practices IAS-1 IAS-1: accounting report standards is used in presenting financial statements. IAS-2 The banking group has followed the IAS-2 standards in inventory management IAS-7 A defined method based on IAS-7 has been used to maintain cash flows IAS-12 A requirement is met in payment of tax free dividend to its stakeholders IAS-37 Liabilities are paid on the specified due dates IFRS-3 Provides guidance for mergers, partnership and acquisition which the group has followed. IFRS-24 It is followed where the banking group discloses its financial statements before annual meetings. Analysis of the group accounting systems show that financial statements are prepared according to recognized methodology of accounting (Cao Stewart 2015, p.230). But financial statements documentation lack supporting necessary supporting documents to provide evidence and information to users. Conclusion The use of IFRS, IAS and accounting conventions (assumptions, principles, standards, concepts) has provided suitable guidelines and procedures that organizations need to follow in preparation and disclosure of their financial statements. Analysis of ANZ banking group have shown they have been prepared according to the required standards and requirements. It is the area of reporting that ANZ banking group should make suitable changes to meet required international standards. Recommendations The review of ANZ banking group accounting framework points out a significant number of accounting operations and practices performed which is consistent with recognized international standards. The banking can improve its accounting practices by making the following changes: It needs to improve its use of ratio analysis in interpretation of financial statements and providing meaning to various users of the banking group. The management of ANZ banking group will need to look for a better policy in management of expenses related to research. The policy should be guided by IAS38 that covers intangible assets. ANZ banking group need to improve on its guidelines on how its financial statements are prepared according to international standards. Part of accounting policy is to have provisions set aside from profits. The company needs to create provisions for doubtful debts to cover the huge debts it holds. Reference list Baboukardos, D. and Rimmel, R., 2014. IFRS goodwill: relevance and disclosures in unfavorable work conditions, Accounting forum Elsevier publications, Vol.38 (1), pp.1-17. Beatty, B. and Lio, G., 2014. Financial accounting in banking industry: practices and operations, Journal of accounting and economics, Vol.58 (2), pp.340-390. Cao, R. and Stewart, T., 2015. Big data analytics in financial statement audits, Accounting horizons, vol.29 (2), pp.220-433. Crawford, L. and Scott, T., 2014. Rules?based guidance on expense disclosure and International Financial Reporting Standards,Accounting Finance,Vol.54 (4), pp.1083-1144. Edeigba, B. and Amenkin, H., 2017. The Influence of IFRS Adoption on Corporate Transparency and Accountability: Evidence from New Zealand,Journal of Australian Accounting, Business and Finance,Vol.11 (3), pp.5-18. Ghosh, A. and Lee, Y., 2013. Financial reporting: quality, structural problems and mandated disclosures on internal controls. Journal of business financing and accounting practices, vol.40 (4), p. 320-356. Goldstein, I. and Sapra, T., 2014. Should banks' stress test results be disclosed? An analysis of the costs and benefits,Foundations and Trend in Finance,vol. 8(1), pp.1-54. Keerasuntonpong, P and Khanna, B., 2015. Factors influencing disclosures of statements of service performance of New Zealand local authorities.Pacific Accounting Review,27(3), pp.304-328. Kent, P. and Zunker, T., 2015. A stakeholder analysis of employee disclosures in annual reports.Accounting Finance. Laswad, F. and Redmayne, N., 2015. IPSAS or IFRS as the Framework for Public Sector Financial Reporting? New Zealand Preparers Perspectives.Australian Accounting Review,25(2), pp.175-184. Lawrence, A., 2013. Financial disclosures: practices and operations. Journal of accounting and economics, Vol.56 (1), p.129-165. Leuz, C. and Wsocki, D., 2016. Economics of disclosure and financial reporting policies: future research and suggestions, Journal of accounting research, Vol.45 (2), p.520-650. Rainsbury, L., Hart, C. and Buranavityawut, N., 2015. GAAP-adjusted earnings disclosures by New Zealand companies.Pacific Accounting Review,27(3), pp.329-352. Rao, K. and Tilt, C., 2016. Board diversity and CSR reporting: an Australian study.Meditari Accountancy Research,24(2), pp.182-210. Stubbs, W. and Milne, M., 2013. Why do companies not produce sustainability reports?Business strategy and the environment,22(7), pp.456-470. Tahat, Y. and Power, D., 2016. IFRS: significance on financial instruments disclosure,Journal of Accounting practices Research,Vol. 29 (3), pp.244-275