Friday, December 27, 2019

The French Verb Conjugations of Chauffer (to Heat)

In French,  the verb  chauffer  means  to heat. This can easily be confused with chauffeur as in driver. To keep it straight, think of the verb more like a chaffing dish, meaning a heated food serving platter you often see at buffets or banquets. Conjugating the French Verb  Chauffer​ As with all French verbs, we need to conjugate  chauffer  in order for it to mean heating or heated. The -ing and -ed endings are English conjugations and they are universal to the subject. Yet, in French, we must match the verb with the tense as well as the subject: the endings for we is different than the endings for I. While verb conjugations are challenging  for many French students, those that end in -er  often follow a prescribed pattern.  Chauffer  is one of those because it is a  regular -er verb. We take the stem of  chauff  and add particular endings according to the subject and tense. These same endings are used for similar verbs like  brà »ler  (to burn) and  allumer  (to light), making each a little easier to learn than the first. Using the chart, pair the subject pronoun to the proper tense for your subject. For example, I heat is je chauffe and we will heat is nous chaufferons. Subject Present Future Imperfect je chauffe chaufferai chauffais tu chauffes chaufferas chauffais il chauffe chauffera chauffait nous chauffons chaufferons chauffions vous chauffez chaufferez chauffiez ils chauffent chaufferont chauffaient The Present Participle of  Chauffer The  present participle  of chauffer  is chauffant. For this conjugation, it is as easy as adding -ant  to the verb stem. It is used as a verb and will also work as an adjective, gerund, or noun when needed. The Past Participle and Passà © Composà © A  common way to express the past tense heated in French is to use the  passà © composà ©. To do this, conjugate the  auxiliary, or helping verb  avoir  to the correct subject, then add the  past participle  chauffà ©. For instance, I heated becomes jai chauffà © and we heated is nous avons chauffà ©. You should note that  ai  and  avons  are conjugates of  avoir.  Also, the past participle does not change when the subject does. More Simple  Chauffer  Conjugations to Know At first, students should focus on the present, past, and future forms of  chauffer  as these are used most often. With experience, you may also find a use for the subjunctive or conditional verb forms. Both of these imply some degree of uncertainty to the verb. In rare instances and primarily in literature, you will see the passà © simple and imperfect subjunctive forms of  chauffer. While you may not use or need them yourself, you should at least be able to recognize and associate them with to heat. Subject Subjunctive Conditional Passà © Simple Imperfect Subjunctive je chauffe chaufferais chauffai chauffasse tu chauffes chaufferais chauffas chauffasses il chauffe chaufferait chauffa chauffà ¢t nous chauffions chaufferions chauffà ¢mes chauffassions vous chauffiez chaufferiez chauffà ¢tes chauffassiez ils chauffent chaufferaient chauffà ¨rent chauffassent For short and direct exclamations, use  chauffer  in the imperative form. To do so, theres no need to include the subject pronoun. Rather than saying tu chauffe, you can simply say chauffe. Imperative (tu) chauffe (nous) chauffons (vous) chauffez

Thursday, December 19, 2019

Nutrition And Its Effects On Health Essay - 1992 Words

As income increases, many people are finding it less time-consuming to purchase already prepared foods instead a home-cooked meal. With the increase in income, individuals are forgetting the importance of nutrition and its effects on our overall health. When it comes to nutrition, many individuals should observe what are their inputs and outputs in order to maintain a healthy consumption balance. Through this constant observation, it can help an individual maintain a balance intake of foods. At the same time, it may help reduce the risk of obtaining an illness or disease. The observation can also help you understand your health and assisting you in asking help from a registered dietitians to help improve diet. But, we cannot forget that nutrition works alongside physical activity and it must be accounted for to maintain a healthy diet. When one maintains a healthy diet, it can protect the health of the body from outside influences. In addition, to ensure that we are eating the necess ary amounts of the nutrients, we are asked to record a two week consumption of foods. It will help me to determine whether or not I have a healthy diet. This will help me evaluate my overall intake of proteins, carbohydrates, and lipids to see if I am consuming enough nutrients to help my body function. Before any documentation is done, I will hypothesize that I am not consuming enough nutrients that are required to help the body function properly. Materials Methods In order to record andShow MoreRelatedNutrition And Its Effects On Health933 Words   |  4 PagesJust as nutrition can have drastic effects on one’s physical health, nutrition can affect one’s mental health as well. The most common mental disorders that are prevalent in numerous countries are depression, bipolar disorder, schizophrenia, and obsessive-compulsive disorder (OCD). The dietary pattern of the general population in many countries reflect that they are often deficient in many nutrients, especially essential vitamins, minerals, and omega-3 fatty acids. Deficiency in these vitamins canRead MoreNutrition And Its Effects On Health Essay1977 Words   |  8 Pagesare forgetting the importance of nutrition and its effects on our overall health. When it comes to nutrition, individuals should observe what are their inputs and outputs in order to maintain a healthy consumption balance. Through this constant observation, it can aid an individual in maintaining a balanc ed intake of foods. At the same time, it may help reduce the risk of obtaining an illness or disease. The observation can also assist you in understanding your health and assist you in asking assistanceRead MoreThe Effects Of Nutrition On Health And Health955 Words   |  4 PagesHealth is a widely used term and every person’s definition of health and being healthy can be vastly different. There are many different ways to achieve good health and to be healthy, but one thing in common that is important no matter what, is nutrition. Nutrition greatly influences our health and can be detrimental in preventing or treating a disease. Prevention is crucial to stay healthy and free of illness and disease and nutrition plays a huge part in this process. Nutrition is important inRead MoreThe Effects Of Psychology On The Health And Nutrition World Essay1830 Words   |  8 Pagespossible minor in Psychology, I am interested in how psychology plays a role in the health and nutrition wo rld. A concerning problem in health and nutrition is obesity. Obesity can be associated with a family history and most people associate it this problem with genetics. However, a part of psychology that provides an influence on obesity is stress, which can be triggered by many factors. Social position has a strong effect on stress of individuals in certain populations, specifically socioeconomicallyRead MoreThe Effects Of Artificial Nutrition On Health Professionals981 Words   |  4 Pagesfluid and nutrition is needed for survival, many health professionals are currently going through an ethical dilemma of whether or not to provide artificial tube feeding for patients with terminal diseases. This ethical decision that affects health professionals must take into consideration the recent research that opposes ANH for this population. These studies have demonstrated that artificial nutrition provides higher risk of medical complications, increased pain, and false hope of health recove ryRead MoreThe Destruction Of Nutrition And Its Effects On The Environment And Human Health1597 Words   |  7 PagesThe Destruction of Nutrition In the last two decades genetically modified organisms (GMO) have radically transformed the food and farming industry. With the use of constant animal testing and lab conducted research, scientists have yet to breach the exact effects of what gene manipulations actually are especially in a long term sense. With GMO manufacturing companies, such as Monsanto, marketing the use of GMO to be a groundbreaking, healthy and practical food developing source, eyes have beenRead MoreHuman Nutrition And Its Effects On The Health Of Obese People1335 Words   |  6 PagesHuman nutrition is one of the vital topics discussed in the fields of health, largely because a diet predicts the well-being of the human species. Recently, Americans have been eating a particularly hurtful diet, deficient in nutrients needed to maintain a healthy physiological state. A steady increase of obese and overweight people developed over the course of the last century to present day, and the issue has only recently g ained the attention of the public. The cause for concern is due to theRead MoreThe Effect Of Nutrition On Early Children s Development And Health2543 Words   |  11 PagesThe influence of nutrition on early child’s development and health Danuta Brodzinska ECE1700 - Advanced Curricula Professor: Eva May Tuesday, July 21, 2015 Research Essay Outline Introduction A) The importance of nutrition on child’s development and health †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.3 B) Malnutrition †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 3 Body paragraphs 1. Physical development †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 3 A) Important nutrients, vitamins and minerals for physical growth †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 4 B) Needed caloriesRead MoreThe Relationship Between Nutrition And Its Effects On Health And Well Being Through Randomized Experiment With Control And Treatment Groups3877 Words   |  16 Pages The proposed study aims to examine the relationship between nutrition and its effects on health and well being through a randomized experiment with control and treatment groups. There are several studies that research the relationship between nutrition and aging and show the promising affects. In this study, different types of nutritional diets will be examined and implemented in an intervention plan. Two plans will be implemented to cater to those of high and low socioeconomic status. OneRead MoreThe Effects Of Physical Health On Sleep And Dreams1669 Words   |  7 PagesThe Effects of Physical Health on Sleep and Dreams The human body and mind work together in a continual cycle of work and rest, there are many people who neglect their physical health, in turn neglecting their psychological health. Every action taken, no matter how significant or insignificant to the body during the working cycle or waking hours, has positive and negative effects on the resting cycle or recovery hours. Although, it is important to maintain the balance of proper nutrition, adequate

Wednesday, December 11, 2019

IFSR Adoption in Malaysia for Pacific Countries- myassignmenthelp

Question: Discuss about theIFSR Adoption in Malaysia for Pacific Countries. Answer: Introduction The International Financial Reporting Standards (IFRS) were developed by the International Accounting Standards Board (IASB) in 2001. The IFRS provides a global guideline that helps the entities in preparing and disclosing their financial reports and statements. This report addresses the adoption of IFRS and IFRS 13 in Malaysia in comparison with other Asian and Pacific countries. The concept and the underlying assumptions of fair value accounting according to IFRS 13 Fair value measurement. According to IFRS 13, the Fair value is defined as to the price to be received when an asset is sold or the price paid when a liability is transferred between two market players in an orderly manner at the measurement date. There are several assumptions that have to be considered when measuring a fair value according to IFRS 13. One, location, conditions and sale's restriction attached to the asset or liability to be measured should be included. Two, the disclosure of the principal market where the orderly transaction for asset or liability would be executed (Albu, Albu, Alexander, 2014). Three, disclose the best or highest application of an asset especially when the asset is used for the non-financial purpose either as a stand-alone or in combination with other assets. And four, a disclosure of the market participants that would be involved in the pricing of the asset or liability (Yang, Clark, Wu, Farley, 2015). Conversely, the IFRS 13 involves detailed disclosures which assist the financial statement users to assess the techniques used for valuation inputs and techniques applied in measuring fair values. The fair value measurement techniques are updated regularly in line with the changes in the market. The IFRS 13 standards involve three hierarchical levels in establishing a fair value of an asset or a liability (KPMG, 2011). Literature Review on the application of IFRS in Malaysia, Azerbaijan, India, and Australia. This section discusses the existing literature on the adoption, implementation, and application of IFRS in Malaysia, Azerbaijan, India, and Australia. IFRS in Malaysia The adoption of IFSR is Malaysia was intended to standardize the country's accounting standard to the rest of the world. Previously studies showed that there existed varying findings in establishing the fair value of assets or liabilities. The standardization of the accounting processes included both the reporting and environmental accounting. Previous studies established that accounting reporting standards in Malaysia still varied during the early stages of IFRS adoption (ACCA, 2013). However, many of these studies were adopted in the early phases of IFRS implementation. This has been proved by the recent studies where the adoption of IFRS is in its late phase. A comparison between the past and recent studies have shown a huge variance on the application of IFRS guidelines (Goyal, 2013). In Malaysia environment has a major effect on economic growth and development. In other words, environmental accounting is fundamental to the country's economic development. Hence IFRS was adopted in Malaysia to help in addressing and standardizing the accounting issues surrounding the environmental accounting (Gan, Chong, Ahmad, 2016). However, several studies have shown that the adoption of IFRS to, directly and indirectly, address environmental accounting disclosures have not fully proven to be fruitful. This is contrary to the European countries where the adoption of IFRS has become mandatory in enhancing information quality on environmental accounting. With the increasing global adoption of IFRS developing countries like Malaysia could not be left behind (Ismail, Kamarudin, Zijl, Dunstan, 2013). The use of IFRS techniques in reporting environmental financial practice in Malaysia is increasing on a daily basis. Studies have shown the importance of standardizing environmental reporting. Irrespective of the improved adoption of IFRS in Malaysia, there is still the need of tying the loose ends. IFRS has been accepted as the technology that can help in setting environmental reporting framework and principles. According to a study by He, Wong, Young, (2012), there was a need to adopt a proper framework of treating environmental accounting. The study further conducted a comparative analysis on companies in Australia and Malaysia and their adoption of IFRS principles. The findings stated that the Australian countries reported a high rate of applying IFRS in the disclosure of environmental accounting as compared to those in Malaysia. Therefore, credible environmental accounting principles and framework should be implemented to eliminate the factors that hinder standardized reporting of environmental accounting (Kris Andrea, 2016). Despite the adoption of IFRS framework and principles in handling environmental reporting and accounting standards in Malaysia, there is still a variance to the global standards. There is still a lot to be done to fully implement IFRS after its adoption. IFRS in India Prior to the full adoption of the IFRS in India, the country faced a lot of confusion over its implementation. The treatment of tax issues was a major factor that needed a lot of clarity considering that India had its own accounting system in place i.e. Indian Accounting standards (Ind-As). India was pushed to adopt the IFRS as a way of catching up with the global accounting trends. The country showed the need of adoption the IFRS in order to reform the processes involved in conducting businesses. The move would also ensure that its companies would remain competitive in the global market by enhancing their credibility (Negash, 2009). Differences between the IFRS and Ind-As Many corporates objected the adoption of the IFRS in India before some accounting issues had been addressed. The issues were based on the existing differences between the IFRS and the Ind-As. First when addressing the presentation of Financial Statements, the IAS (IFRS) allows entities to follow either single or two statement approach while the Ind-AS only allow the use of single statement approach (Albu, Albu, Alexander, 2014). Second, Ind-AS states that unrealized exchange difference arising from the foreign exchange when recognized as Equity should be transferred to the Profit loss account at the end of maturity period of the monetary item. On the other hand, IAS 21 states that unrealized exchange difference coming from long-term assets and liabilities monetary items should be recognized immediately as Profit loss item. Third, according to the Ind-AS, expenses should be classified based on the nature of such expenses when being presented to the Financial Statements. On the other hand, IAS states that expenses can be classified based on either function or nature of such an expense whichever the option that offers more relevant and reliable information (Lehman, 2006). These are just but a few issues that lead to the conflict between the two accounting systems. Such differences between the two systems led entities to incur extra cost when converting their financial reports from one method to the other. Therefore, several corporates accepted the need to harmonize the Ind-AS with the IFRS. The objective was to eliminate the existing differences when reporting similar transactions. To eliminate the existing discrepancy, accounting bodies around the world decided to come up with a uniform standard of accounting. This was the genesis of the IFRS developed by the International Accounting Standards (IAS) and was expected to be adopted globally. The Indian accounting body had no option but to adopt the IFRS method to maintain the credibility and competitiveness of its companies in the global market (Albu, Albu, Alexander, 2014). IFRS in Australia IFRS was adopted in Australia in 2005 because the country wanted to be part of the global countries that were advocating for high quality and consistent financial reporting. Before 2004, the country was using the Australian accounting standards (ASB). With the expansion of globalization, entities were advancing into foreign markets and Australia could not be left behind. IFRS would ensure that its corporations would receive global recognition as well as access the foreign capital markets easily. The adoption of IFRS guidelines would ensure independence, best practices and increased disclosure of entities annual reports (Wayne, 2004). Likewise, being among the founding members of the IASB in 1973, Australia had a mandate of participating and contributing to the development of a universally acceptable accounting standards. It would not be convenient to continue with its Australian accounting standards and at the same time remain a member of the IAS. Therefore it was an opportune time for Australia to harmonize its accounting guidelines by adopting the IAS' IFRS. The adoption also ensured that the Australian investors had access to credible financial information. Lastly, the adoption would ensure that companies save the cost of reconciling its financial reports between different accounting methods now that most countries were steadily adopting the IFRS method (KPMG, 2011). Some studies were conducted to examine whether the Australian decision to adopt the IFRS was the right one. The studies found out that the advantages associated with IFRS are the growth of the country's capital markets, higher trade volume, and increase in the cash inflows. Likewise, the adoption made it easier for the Australian companies to expand their business both within the region and globally (Chand, 2005). However, there exists some argument against the adoption of IFRS. For instance, it has been stated that by adopting IFRS, the AASB lack the independence of accessing and controlling companies' financial reports. Definitely, the advantages outweigh the disadvantages on the adoption of IFRS. In conclusion, Australia still use its AAS because it has a wide coverage on some parts missing from the IFRS. Full adoption of the IFRS is a process that would take sometimes. It should be agreed that with successful development and expansion of the IFRS, the disadvantages would not exist in the future. Whether or not Australia has benefited by adopting the IFRS is depend on the full development of the method in the future (Wayne, 2004). IFRS in the Azerbaijan Republic The existing literature has outlined several advantages of IFRS adoption to the Azerbaijan Republic and its organizations. The basis of adopting IFRS in the country was to promote accounting transparency, high quality, and disclosure of financial reports in line with the globally accepted standards. Adoption of IFRS accounting method is associated with several advantages. First, it has led to a stable financial system and economic growth in Azerbaijan. Second, it has enhanced the attraction of international investors to the economy (ACCA, 2013). Third, the country has been integrated into the global market. Local companies can now compete with foreign companies in the competitive global market. Companies from the Azerbaijan Republic can compete fairly in the market. Lastly, the adoption has enhanced the development of the country's stock exchange market. Organizations also stand to benefit more from the adoption of the IFRS methods. First, it promotes transparency of financial report disclosure. It has been proven that using IFRS method to prepare financial statement offer accurate and comprehensive financial information. Second, other advantages include effective use of resources, comparability, understandability, easier decision-making, and creation of new funds. For example, recognition of revaluation decrease or increase and impairment losses leading to an increase or decrease of a company's equity (Madah Marzuki Abdul Wahab, 2016). However, the accounting board of Azerbaijan Republic has pointed out several challenges that are a hindrance to the proper application of IFRS. It has been stated that regulations such as impairment test, and hedge accounting within the IFRS are complex in nature. Companies and accoutring personnel might lack the expertise of addressing these regulations (KPMG, 2011). The disclosures on the use of fair value accounting in the 2016 annual reports of four companies (two Malaysian and two Australian companies). This section compares the application of fair value disclosure by Petron Malaysia Refining Marketing BHD and the Boustead Heavy Industries Corporation Berhad (both in Malaysia) and ASX Limited and Brambles Company (both in Australia). The comparison is based on the four companies 2016 audited annual reports. An analysis of the four companies' 2016 annual reports, it has been revealed that all of them use the IFRS method in their financial preparation and reporting. Likewise, the entities also use IFRS 13 for the disclosure of their financial assets and liabilities. The companies applied the three hierarchical level of fair value disclosure namely; Level 1 consist of fair value realized from unadjusted quoted price in the active markets Level 2 consist of fair value realized from inputs instead of quoted prices carried from level 1. Level 3 consist of fair value realized from the unobservable inputs for financial assets and liabilities. For instance, the Petron Malaysia Refining Marketing BHD made no transfers between level 1 and 2 fair values during 2016. The Company's level 2 fair value was as follows; The fair value of assets and liabilities realized from forwarding exchange contract stood at $ 2,336,000 and -$77,000 respectively. Likewise, the fair value of assets and liabilities realized from Commodity swaps were $622,000 and -$21,625,000 respectively. Lastly, the fair value of the company's liabilities realized from foreign exchange contracts fair value level 2 changed from -$ 8,000 in March 2016 to -$461,000 December 2016. Likewise, level 2 fair value from commodity swap liabilities changed from -$14,236,000 in March 2017 to $-10,668,000 in December 2016. The Boustead Heavy Industries Corporation Berhad uses the market prices to determine the fair value of its assets and liabilities. However the company does not carry its trades and other receivables, amount arising from joint ventures, loans and borrowings, and trade and other payables at the fair value but rather it uses their carrying amounts. Notably, the company's long-term financial instruments are listed under level because they are determined using the discounting rate of their future cash flows. The company's estimated financial liabilities fair value changed from RM 207,000 in 2015 to RM 888,000 in 2016. According to the ASX Limited's 2016 annual report, no assets or liabilities were measured at a fair value on a non-recurring basis. The company's level 1, level 2 and level 3 fair value assets stood at $548.2m, 3583.1m, and 23.3m in 2016 and 402.2m, 2798.5m and 0m in 2015 respectively. The total fair values increased from 3200.7m in 2015 to 4154.6m in 2016. Lastly, the Brambles Company used the binomial valuation methodology in determining it's the fair value of its grant shares. The comparative analysis shows that the four companies use fair value techniques for the disclosure of their financial assets and liabilities. Discuss if your findings support (or reject) the view that the use of fair value accounting since IFRS harmonisation in Malaysia has improved the quality of information disclosure. Definitely, the adoption of the IFRS fair value accounting has not only helped in the harmonization of the entities financial reports but also maintain the credibility of the Malaysian companies in reporting their financial statements. The adoption of the IFRS have helped the country's accounting system to Address and standardize the accounting issues surrounding the environmental accounting, Help in setting environmental reporting framework and principles, Maintain the credibility and competitiveness of Australian companies in the global market, Led to stable financial system and economic growth in Malaysia, Enhance the attraction of international investors to the economy. Integration of the local companies into the global market. Companies can now compete fairly with foreign companies in the competitive global market Republic can compete fairly in the market, Enhance the development and strengthening of the country's stock exchange market. And, the IFRS method supports the preparation of financial statement in a more accurate and comprehensive manner. References ACCA. (2013). Environmental Accounting and Reporting. Retrieved 09 22, 2017, from https://www.accaglobal.com/my/en/student/acca-qual-student-journey/qual-resource/accaqualification/p1/technical-articles/environmental-accounting-and-reporting.html Albu, C., Albu, N., Alexander, D. (2014). When global accounting standards meet the local context? Insights from an emerging economy. Critical Perspectives on Accounting, 489-510. ASX Limited. (2016). Annual Report 2016. Retrieved from https://www.asx.com.au/about/interactive-annual-report-2016/files/assets/basic-html/page-1.html Brambles Limited. (2016). Anuual Report 2016. Sydney: Brambles. Retrieved from https://www.brambles.com/annual-reports Chand, P. (2005). Impetus to the success of harmonization: the case of South Pacific Island nations. Critical Perspectives on Accounting, 16(3), pp. 209-226. Gan, C. Y., Chong, L. L., Ahmad, Z. (2016). Impacts of FRS139 adoption on value relevance of financial reporting in Malaysia. Managerial Finance, 42(7), pp. 706-721. Goyal, N. (2013). Integrating Corporate Environmental Reporting IFRS/IAS: Need of the hour. International Journal of Management and Social, 50-55. He, X., Wong, J., Young, D. (2012). Challenges for Implementation of Fair Value Accounting in Emerging Markets: Evidence from China. Contemporary Accounting Research , 29 (2), pp. 538-562. Ismail, W., Kamarudin, W., Zijl, T., Dunstan, K. (2013). Earnings quality and the adoption of IFRS?based accounting standards: Evidence from an emerging market. Asian Review of Accounting, 21(1), pp. 53-73. KPMG. (2011). Insights into Malaysia's convergence with IFRS. KPMG. Kris, P., Andrea, W. (2016). Across the board-IFRS: reporting revolution or expensive distraction. KPMG, 1-13. Lehman, G. (2006). International Differences on Corporate Environmental Disclosure Practices: A Comparison Between Malaysia and Australia. Adelaide: University of South Australia. Madah Marzuki, M., Abdul Wahab, E. A. (2016). Institutional factors and conditional conservatism in Malaysia: Does international financial reporting standards convergence matter. Journal of Contemporary Accounting and Economics, 12(3), pp. 191-209. Mokhtar, N., Sulaiman, M. (2012). Environmental Reporting Practices of Malaysian Governement Linked Companies (GLCs). International Journal of Economics and Management, 241-277. Negash, M. (2009). FRS and Environmental Accounting. In: Management Research Review. Denver: Emerald Group Publishing Limited, 577-601. Petron Malaysia. (2017). Petron Malaysia Refining Marketing Bhd: Annual 2016 report. Malaysia. Retrieved from https://www.petron.com.my/web/site/annual the Boustead Heavy Industries Corporation Berhad. (2016). 2016 Annual Report. Boustead. Wayne, L. (2004). The Emasculation of Accounting Standard Setting in Australia. Yang, H. H., Clark, C., Wu, C., Farley, A. (2015). Insights from Accounting Practitioners on China's Convergence with IFRS. Australian Accounting Review, doi:10.1111/auar.12182.

Tuesday, December 3, 2019

Othello And His Tragic Flaw Essay Research free essay sample

Othello And His Tragic Flaw Essay, Research Paper Calamities frequently focus on a tragic hero who has a defect that finally leads to his ruin. That defect is normally referred to as a tragic defect that is inborn to the individual and can mirror his background. In Aristotle # 8217 ; s Poeticss, he discusses the theory of calamity and what standard is indispensable in an ideal calamity. Harmonizing to Aristotle, the tragic defect is the most of import portion of the hero and the events that occur in the work is a contemplation of that defect. In William Shakespeare # 8217 ; s Othello, Othello is an first-class illustration of an Aristotelean tragic hero. His credulousness and green-eyed monster are the chief ground of his ruin. Othello trades with love doomed because of credulousness and green-eyed monster. Aristotle # 8217 ; s theory of calamity, found in the Poetics, trades with the features of dramas that make them a true calamity, and features are besides indispensable in giving dramas their true definition of a calamity. We will write a custom essay sample on Othello And His Tragic Flaw Essay Research or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Harmonizing to Aristotle, the life and psyche of calamity is secret plan. Incidents in the secret plan have the best consequence if they occur out of the blue, and in effect of one another. A great calamity grips the audience with the secret plan. Aristotle besides states that the sense of the inevitable must be present in calamity. The tragic hero is besides another of import factor in an Aristotelean calamity. The chief character must be baronial, have a higher stature than most work forces, and have better qualities than secondary characters. However, the chief character must besides exhibit his defects. The most of import portion of an Aristotelean tragic hero is the tragic defect. He must hold that defect throughout his life and it will play the primary function in his ruin, while reflecting his background. Another portion of the chief character is that he is destroyed by himself, non by others, bad fortune, or corruption. These are the standards necessary to be classified as a ideal calamity and Othello meets that criteria. The chief character, Othello, is a classical illustration of a tragic hero, and he has the basic elements that match him up to be a true hero defined by Aristotle. Othello, being a soldier all his life, is seen as a really honest man.. His rubric entirely, governor-general, presents an air of aristocracy, assurance, and strength. The rubric defines person who is held in enormously high regard by the people of Venice. During Act 1, Scene 3, the Duke and a few Senators are discoursing issues around a tabular array when Othello enters the room. It # 8217 ; s clear that Othello is held in high regard when, as he enters, one of the senators provinces Here comes Brabantio and the valorous Moor ( 47 ) . Othello # 8217 ; s assurance in himself, another of his positive properties, is clearly portrayed as he defends himself and his recent matrimony to Desdemona, the girl of the Venetian Senator Barbantio. In his defence, he associates himself with one of the great 1s of the universe. He besides demonstrates assurance in himself and his actions when Brabantio, Desdemona # 8217 ; s outraged male parent, accuses the Moor of witchery. His stature, that of a tall, dark, African Moor, combined with his personal magnetic attraction, help him in deriving the regard and commitment of the Venetian people and senators. The regard of the people is brought Forth in Act 1, Scene 2, when Montano, the Governor of Cyprus, is expecting the reaching of Othello # 8217 ; s ship, following a strong storm at sea, and comments he has # 8220 ; served him # 8221 ; and the adult male [ Othello ] commands/ Like a full soldier # 8221 ; ( 35-36 ) . He besides refers to him as the # 8220 ; weather Othello # 8221 ; ( 38 ) . Othello is besides held in regard by his work forces, the soldiers, and throughout the drama is referred to as a # 8220 ; captain, # 8221 ; a term Britnee Jade 2 carried over from Roman times which depicts a commanding officer of a company of work forces, or a so called # 8220 ; soldiers soldier # 8221 ; . He is a proved leader of work forces and known for his military cognition and accomplishments. His soldierlike ways are a consequence of functioning a military capacity since the early age of seven. Dignity, bravery, a strong belief in faith, self control and sound judgement are a few of Othello # 8217 ; s other positive properties portrayed in the drama. His assurance in himself and his bravery are clearly apparent when Othello makes a base before Brabantio, Roderigo and Iago, when following the drawing of their blades, Othello, as opposed to retreating in the face of danger twits # 8220 ; Keep up your bright blades, for the dew will corrode them # 8221 ; ( 59-60 ) . Shakespeare continues to portray Othello as a well- respected Lord throughout his drama, from get downing to stop. Shakespeare besides shows a soft side when he displays Othello # 8217 ; s love and assurance in his married woman Desdemona. In Act 1 Scene 3, Othello entrusts his married woman to the attention of another gentleman and his married woman as he must travel off to war in Cyprus. The entrusted adult male and his married woman go on to be his good friend Iago and his married woman Emilia. Othello displays his trust and assurance in both his married woman and his officer [ Iago ] when he comments to Iago # 8220 ; to his [ Iago s ] conveyance I assign my married woman # 8221 ; ( 286 ) . His trustworthiness make him a greatly respected individual. Through aristocracy, regard, love, and trust, Othello is considered to be an honest and applaudable adult male. However, Othello # 8217 ; s background was unsophisticated, and would frequently impact his attitude. Othello is a individual who is guiltless and base in nature. He was influenced by the manner his life was traveling on. Othello # 8217 ; s statement, His artlessness and deficiency of edification is revealed in this statement. # 8220 ; Perdition catch my psyche but I do love thee. And when I love thee non, pandemonium is come again. # 8221 ; ( move 3, Sc. 3, line 100 ) , showed that he felt his life was merely in order if he is loved. The people around Othello besides knew of his attitude. Iago was really speedy to see this. In his first monologue, Iago said # 8220 ; the Moor is of a free and unfastened nature that thinks work forces honest that but seem to be so. # 8221 ; ( 1,3,442 ) Iago knew of Othello # 8217 ; s failing. Othello # 8217 ; s artlessness and sordidness makes him susceptible to being undermined by people. Iago besides reveals his program to utilize the Moor # 8217 ; s credulousness against him. Othello is clearly a individual who believes visual aspects versus world. When Othello was told about an matter between Desdemona and Cassio, he started to go covetous. Bing that individual who believes visual aspects, he wanted optic cogent evidence of Desdemona # 8217 ; s infidelity. Even a superficial piece of grounds would hold been sufficient. In his statement, # 8220 ; Give me a life ground she is disloyal. # 8221 ; ( 3,3,446 ) , Othello revealed that he would believe in anything he saw. This is a clear illustration of his credulousness and that visual aspects can gull him. Othel lo’s words is the implicit in statement that determined his feelings. The tragic defect of credulousness would take his feelings to do bad judgements. All of his features made him a clear Aristotelean tragic hero. Othello # 8217 ; s tragic defect of credulousness is exposed throughout the class of the drama. He besides developed a green-eyed monster that was caused by his gullibility. Iago is the accelerator of Othello # 8217 ; s acquired green-eyed monster. His scheming was inflicted upon the unsuspicious Othello throughout the drama. Iago # 8217 ; s immorality was structured on utilizing falsenesss and innuendos to play on Othello # 8217 ; s credulousness. Iago appeared as an honest homo being, Britnee Jade 3 but in world he was an evil individual. Iago created a trap that was easy bought in to by Othello. Iago knows Othello # 8217 ; s defects and takes advantage of them. Othello # 8217 ; s credulousness is really apparent to Iago, and his free and unfastened nature makes him vulnerable to being tricked by Iago. Iago # 8217 ; s intelligence read Othello # 8217 ; s sordidness. When the initial rumour of an matter between Desdemona and Cassio was implanted in Othello # 8217 ; s caput, Iago built up his trust with the Moor by stating, # 8220 ; O, beware, my Godhead of green-eyed monster! It is the jealous monster which doth mock the meat it feeds on. # 8221 ; ( 3,3,195 ) Iago, being a adult male of accomplishments and fast ones, bewares Othello of the dangers of green-eyed monster # 8230 ; the same green-eyed monster being instilled in Othello by Iago. He intentionally plays off of Othello # 8217 ; s credulousness throughout the drama. Othello # 8217 ; s credulousness led him to believe prevarications and innuendos by Iago. Othello is overwhelmed by all of the innuendos and prevarications. Othello # 8217 ; s credulousness, his tragic defect, is the underlying ground of his ruin. Othello finally becomes overtaken with all of the green-eyed monster that is in his head. The conflict between love and hatred traveling on in Othello # 8217 ; s head is clearly seen in the statement, # 8220 ; Farewell the tranquil head! Farewell content! Farewell the plumy military personnels and the large wars that makes aspiration virtuousness! O Farewell! # 8221 ; ( 3,3,400 ) Othello # 8217 ; s statement besides relates to his statement that his life is good with love. When Othello lost his love, his life turned to chaos. Othello is ferocious at all the # 8220 ; grounds # 8221 ; of Desdemona # 8217 ; s matter, and considers the cogent evidence sufficient because it is from Iago. Othello so plans to slay Desdemona and Cassio. At that point, Iago realized that his program worked absolutely and that he had Othello in his clasps. Iago # 8217 ; s statement, # 8220 ; Work on, my medicine work! Thy credulous saps are caught, and many worthy and chaste Danes even therefore, All guiltless, met reproach. # 8221 ; ( 4,1,53 ) shows that Othello is fleeceable. He clearly called Othello a # 8220 ; credulous fool. # 8221 ; Iago remarks on the people he caught and the easiness of hocus-pocus. Othello is clearly manipulated by a individual who recognized his natural defects and used them to his advantage. Othello is made into a sap by Iago because Iago had the thrust and mental capacity to utilize person # 8217 ; s mind to his benefit. Shakespeare depicted Othello as one of the most loving individuals. He lived for the love and attention of a individual. The manner that Othello was turned to hatred is dry. The overmastering psychotic belief that he suffers is due to his beliefs of an matter. His cardinal qualities lead him to easy believe anything that is presented to him. Othello # 8217 ; s false beliefs drives him into utmost choler and makes him plot to kill his married woman and lieutenant. The concluding phases of the drama reveals the true credulousness of Othello to the other characters. Iago agrees to assist kill Desdemona and Cassio. When Othello eventually went through with his program, the deceasing Desdemona reassures her religion to him. Othello believes Iago and his ain false tax write-offs alternatively of his ain married woman. Desdemona did non recognize Othello # 8217 ; s defects. In her statement, # 8220 ; And but my baronial Moor is true of head and made of no such sordidness as covetous 1s are, it were plenty to set them to ill thinking. # 8221 ; ( 3,4,25 ) she judged Othello opposite to what he truly was. She did non surmise that Othello would surmise her for an matter. In world, Othello is a fleeceable individual who is drawn into green-eyed monster and falsity by Iago. Othello accomplished his program of killing his married woman and destructing a matrimony that had no ground to be lacerate apart. Desdemona was the victim of a Britnee Jade 4 secret plan by a fleeceable adult male driven into fury because of prevarications. When Emilia confronted Othello, he admits to killing his married woman but said that she was untrue to him. Emilia repeatedly told Othello Desdemona # 8217 ; s unfaithfulness was non true. He responds to Emilia by stating, # 8220 ; Ay, # 8217 ; twas he that told me on her first. An honorable adult male he is, and hates the sludge that sticks on foul deeds. # 8221 ; ( 5,2,179 ) Othello # 8217 ; s credulousness is besides exhibited in this statement. He believes Iago and his prevarications because he thinks that Iago is honest. Othello is drawn in by the visual aspect of Iago, and Iago # 8217 ; s intriguing is so powerful that Othello praises him for his # 8220 ; honesty. # 8221 ; Othello and Iago are eventually caught and their secret plan is revealed. Othello so finds out that Iago did non travel through with his vow to kill Cassio. Othello told the functionaries his grounds for perpetrating slaying and that Iago told him of an matter. Iago # 8217 ; s response is, # 8220 ; Demand me nil. What you know, you know. From this clip Forth, I neer will talk a word. # 8221 ; ( 5,2,335 ) Iago Tells Othello and the others that he didn # 8217 ; t state Othello about an matter. He merely merely made innuendos and suggestions about one. Othello truly does non know of an matter between Desdemona and Cassio, but his credulousness leads him to be overtaken with visual aspects. Othello does non do any existent effort to happen out the truth. He relies on Iago to supply a image of what he thought happened. Because of Othello # 8217 ; s failure to seek the truth, his inevitable ruin becomes ocular when he kills himself. Othello # 8217 ; s tragic defect is being fleeceable. His background of sordidness makes him a weak minded individual. Iago is an evil adult male who wanted to see the ruin of Othello. He recognizes Othello # 8217 ; s defect and utilizations it to his benefit. Iago # 8217 ; s strategy consists of images and visual aspects of an matter, but non grounds of one. Othello # 8217 ; s stature, and downfall do him a true tragic hero. His tragic defect, credulousness, the shaping standards of a tragic hero, makes Othello a adult male that he neer thought he would be. Othello realizes that he became a individual filled with fury and hatred, and merely wants to decide the pandemonium in his life by seting an terminal to the matter that he believes is traveling on. All the construction # 8217 ; s of Othello # 8217 ; s character makes him a premier illustration for a Aristotelean tragic hero. 33e