Escape from reality Essay Example for Free

Escape from reality Essay Why do the Poor Relation and Walter Mitty choose to escape from reality in the way they do? How successful are they? Michael, in the Poor Relations story, escapes from his reality and lives in life where he has no regrets and where everything has happened the way he wanted it to. Walter Mitty on the other hand escapes into a reality where he is not a shy, incompetent man, but a hero in many aspects of life. In this world of his he is respected and brave. Michael seems to be an escapist because it is a better life and he can forget about his poverty; Walter does it to seem a better man in his own eyes and to get away from his bossy, inconsiderate wife. Michael lives in the 19th century where poverty is rife in England and does not have a job, L. 38 on pretence of going to business, L. 44 I get through the day. We learn he is unbusiness-like. We can see how he is poor as he names prices showing he worries over having too little money, For example on L. 45 of one and threepence. On the other hand Walter Mitty lives in the 1940s where he has a home and car and does not feel poverty and does not starve. He has a home and wife and a puppy. Buying things is not such a problem, L. 91 weekly trips to town. He seems to live the life of the post-war USA The American Dream of prosperity and ownership. This shows us that men of their type can exist regardless of time and place. Michael does not have many friends, and this is mentioned many times, L. 56 I am avoided, l 60 I am not an attractive companion. He tells us that he is odd and failed to find a place and was superfluous in L. 106 and 107. He has one friend in the world, Little Frank, his nephew who is still a child. They are very similar in the way that they are forgotten in a crowd, L. 64. In L. 76 it shows that Frank will probably grow up in the same way Michael has and have a peculiar position in the family. With Walter Mitty the author never mentions that he does not have any friends but he seems to be very shy when talking to other people. For example when he is talking to the parking lot attendant he uses monosyllabic words showing that he does not talk to people regularly and seems ill at ease when forced to communicate. Michael was very un-business like and trustworthy in his early youth and made many mistakes; for this reason he is living in a life of pretence where he has not made the mistakes and everything has worked out for the best. Mitty does not tell us much about his past although we can see that his wife is very domineering over him and does not let him do anything for himself. For example when he is trying to remember what she has told him to buy on L. 90 it says she had told him twice, and then later in L. 160 she asks him Did you get the puppy biscuits? We gain an impression that she is continually checking up on him, allowing him no chance to act independently. Michael seems more aware that he does live in a different life as he can describe his regular routine to his family. Mitty seems to be slipping into daydreams all the time, but they are never the same and he just feels that he is thinking, line 161. His daydreams provide variety, whereas Michaels provide the stability of routine. Michael would probably not want to change his life, as he seems quite content. It would be very hard for him to change his life now, as he says in his letter to Little Frank in line 108 I failed to find my place in this great assembly. He has not found his goal in life and he says I am better off out of it, L. 109. It would be very hard for Michael to change as he lives in poverty in a nineteenth century where progress is slow to come. In the last paragraph of the story a member of the family asks him about the castle in a grave, kind voice. This shows that the family is listening to him and maybe what he said actually touched them and they will be kinder to him in the future. Perhaps it is too late to change towards him, but his sacrifice will be rewarded in the future. Walter Mitty has other options in twentieth century USA, and perhaps with his final words to his wife, Does it ever occur to you that I am sometimes thinking L. 162, he might be changing to a new future. Michael describes four dreams he has. The first two were with Christiana and John Spatter showing how they struck by him and did not abandon him. With Christiana it is very romantic and she devotes herself to him in L. 218 My dear Michael, I have given you my heart and I have pledged to be your wife. With John he says Now, my good friend, let there, under these friendly circumstances, be a right understanding between us. In these two dreams he amends the pasts so he can go on living in his head without the feeling of regret. The other two daydreams are about his life and his average daydreams about his grandchildren and going to the theatre. These are not described in detail and are only to give a brief outline of his thoughts and the way he has coped in his years of poverty. His dreams are pieces of misty idealism, romantic worlds. Walter Mittys daydreams are very detailed and are often triggered by something. For example his second dream was triggered when his wife tells him to go and see Dr Renshaw. From this he starts to dream where Dr Renshaw is a world class surgeon in L. 66 Renshaw said nervously If you would take over Mitty and Mitty saves the day in lines 39 69. Mitty has many dreams throughout the day, all about different things but all in which he is a key character and the hero. During the story he has five dreams where he is a Commander of a Navy hydroplane, a world class surgeon, a firearms expert, a Captain and a brave prisoner about to be shot. He uses the correct jargon even if he does not know what the real words are he makes up ones that are similar and they fit in well. He uses his own idiolect in his daydreams such as sounds like pocketa, which is in a lot of the dreams. He has very detailed thinking and thinks like a novelist in the way he imagines things. He is an omniscient narrator in the way he knows everything, e. g. in the first daydream he knows what the crew says. He seems to get his knowledge from films and maybe from books. The main genre is crime and action. Michaels dreams seem to be although less detailed, more realistic as we can imagine this happening, him sitting down watching his grandchildren playing. Compared with Mitty who is a hero in nearly every aspect of his life this makes it less realistic, as we cant imagine him being all these different people. Mittys dreams are more vivid as they are much more detailed with all the jargon and argot that he uses, and we see them almost as excerpts from popular action films.

The Scepter or Staff Essay -- Analysis, Odysseus

I would argue the scepter and staff are metaphors for defined authority, a representation of the rule of law and Guardianship of public weal. Furthermore, I would argue that not all sectors are made equal, nor do all bearers process and equal position of ascendancy, ability to compel obedience, or Dominion. For instance Agamemnon’s royal scepter represents an authority that has come down to him from Zeus through several generations of Argive kings, meaning divine right, and heritage. They are tools of distinction, imparting a special honor, and denoting superiority of character on the individual who wields it. Both the scepter and staff are embodiments of authority, approved and legitimated by the Gods. The scepter and staff bestow Godlike powers on mortals, imparting providence in men over earthly affairs. The scepter grants authority and legitimizes the carrier’s influence. The scepter or staff first appears in scroll 1 line [14], "moreover he bore in his hand the scepter of Apollo wreathed with a suppliant’s wreath.† The term â€Å"moreover† stresses a crucial aspect of the priest campaign, the scepter of Apollo. Here the scepter is a substitution for the authority of Apollo. An authority worthy of high respect, subsidizes the actions of Khryses. This authority is not a function of royal lineage, superior military or tactical excellence, but a consequence or reward for devotion. Khryses bore Apollo's scepter indicating the approval of the divine, and enduing the priest with the Gods authority. In scroll 1 line [20] the appearance of Khryses before the Danaans in scroll 1 line [20] is initially marked by their respect for the priest and his request. Most Achaeans recognized the authority that the priest wielded, and thou... ... believe the scepter or staff, as a representation of authority is very well suited to the song. These objects are referred to as imperishable, which is definitely associated with the gods. In the Iliad the manner in which the sector is used further demonstrates the divine authority implied by. This authority encompasses the ideas of honor, glory, distinction, and most importantly power. I believe that we also get to see the various ways in which one might find such authority in their hand. There is the authority passed down through generations in power, the authority due to a connection and devotion to the gods, the authority earned through military prowess, and the authority accrued through intellectual distinction. No matter the manner in which the holder of the staff or scepter has obtained to their authority the gods are the ultimate source of this authority.

Increase and Decrease in Social Capital Essay

The definition of ‘social capital’ is easiest to define when looking at both words separately. Essentially, the ‘capital’ is the breadth, number and subsequent advantages of ‘social’ bonds. As sociologist John Fielding puts it, â€Å"Its central thesis can be summed up in two words: relationships matter.† (Field, J (2008). Social Capital. 2nd ed. New York: Routledge. 1). These relationships may manifest themselves in numerous social contexts, such as in work, family, academic endeavors and so on. Regardless of context, the benefits that Fielding alludes to, and what really ‘matters’, are the accumulative efforts of social groups and the advantages they hold over individual labour. Social capital is especially applicable to our online social networks, and this essay will be analysing cases that support or reject the statement: ‘The internet has been linked both to increases and decreases in social capital’ (Elliso n & Steinfield, 2007). Despite existing since the 1960s, the level of integration within society that the Internet maintains now has only been achieved within the last decade. The flourish of social networking sites that make the Internet such a pivotal tool in our interactions with one another began around the turn of the millennia. Since the inception of sites like MySpace in 2003, the concept of a website where users may display their details and interact with one another has been capitalised on. These networks, often establishing themselves in the form of blogs paved the way to what are now fast becoming our online identities. The emergence of Facebook is exemplary of how online interaction has grown into a social institute. ‘Created in 2004, by 2007 Facebook was reported to have more than 21 million registered member generating 1.6 billion page views each day‘ (Needham & Company, 2007). It is clear from Facebook’s purpose that the avenues of social capital are fortified and strength ened by online social networks. The widespread use of Facebook has revolutionised many aspects of social interaction. Event organization for example, is now almost reliant on Facebook for it’s success. Facebook’s usage has reached such frequency from the population that it is now an eligible and required source of investigation for crime.  The positive effects from this are outlined in the statement ‘Social Capital has been linked to a variety of positive social outcomes, such as better public health, lower crime rates, and more efficient financial markets (Adler & Kwon, 2002). At its core, Facebook exists to support networks of friends (initially college students), and in this sense it promotes social capital by enabling distance-independent communication. Despite these obvious virtues of Facebook however, there is some opposition to the idea that it promotes social capital. Donath and Boyd (2004) argue that social network websites do not promote social capital and societal bonds. Instead, they merely sustain weak, superficial bonds due to the ease and facile nature of online interactions. Examples of this are ‘liking’ friend’s photos, liking status’ and playing games with other Facebook friends. Bargh and McKenna (2004) argues that ‘Internet use distracts from face-to-face time with others, which might diminish an individual’s social capital’. However, it appears this thesis received criticism from Wellman, Haase and Witte who believe that ‘online interactions may supplement or replace in-person interactions, mitigating any loss from the time spent online’. These statements pronounce information on the rocketing popularity of social networking and how it has become the first choice of communication. Another factor to consider is online shopping. EBay is an online auction website where users can bid on items that other users are selling, users can contact each other about the product they are bidding/buying, this is considered a weak connection. EBay has over 14 million active users has is increasingly growing, one would consider that this increases their social capital, an arguments to support this statement is that EBay is a professional business and has rules and regulations to follow if you are a user, these guidelines also state that you should ‘contact the intellectual property owner with any questions before listing’ which encourages and promotes contacting another seller before, during and after you have purchased their product. Harrison (1998) suggested that it is possible to build social capital in the short term and that this is also known as capacity building EBay stems relationships on the Internet by having your favoured users option, this helps you to revisit any company or professional individual you liked shopping with and gives you the opportunity to view other items they have for sale which would increase one’s individual social capital. However,  Kotha et. Al. (2004), denies this and leads on to say ‘customer and relationship services provide a competitive edge for ecommerce traders. These two communicational factors were found to be more beneficial in creating a long term competitive edge than web site usability and product selection, which may provide short term gain but will not create social capital with the user or give them an emotional connection with the brand or product’ (Kotha, S., Rajgopal, S., Venkatachalam, M., (2004) The role of online buying experience as a competitive advantage: evidence from Third Party ratings for ecommerce firms, The Journal of Business, 77) It has also become clear when researching Social Capital that people argue that you cannot measure the increase in Social Capital, it has been argued that ‘without measurement, change cannot be determined’ (Suna, B. (2011). Building Social Capital. http://www.socialcapitalresearch.com/building.html.). Also, according to Putnam (1993), ‘social capital is largely determined by historical factors; it can thus not be enhanced in the short term’. Putnam’s view is also fully supported by Schmidt (2000) and Uslaner and Dekker (2001). They considered social capital as a by-product of other social activities. This intends that websites such as EBay decrease social capital because there is only a short amount of contact with other people. To support this, EBay’s purpose is for buying, selling and bidding. Once a user has bought a product, the probability that they will never get in contact with that user again is very high due to no face-to-face interaction, which makes it hard to build a relationship for some people. The outcome of this is not being able to maintain or create a strong bond between the two, thus decreasing Social Capital. The last factor to consider is News on the Internet. Having news on the Internet is a great way to increase Social Capital. Norris, (2001) argued that ‘the hope that the Internet would be especially useful in encouraging many people to join political discussions has not been realized’. Norris debates that the Internet is has allowed readers to comment on articles and even start discussions about the article they are reading, but not everyone takes advantage of this option. Discussions help build bonds within people who post comments because they are either support ing or arguing about the information at hand. This does not necessarily mean they are building strong bonds, but a connection is made  between many people that could not happen before the News was posted on the Internet. A following point is that the Internet is always accessible. Modern mobile phones now all have access to the Internet, therefore there is nothing stopping individuals obtaining the news. Smartphones have taken this one step further and created an application to access the news for free. Applications make it simpler for individuals to read the news, email articles to friends and express their opinion with the comment option. Smart phones have given individuals the access to enjoy news wherever they are. During these modern times, Law enforcements have taken to updating the news via social networks. Updating social networks spread to a wider audience of readers, keeps readers aware of what is happening in the news and gives the opportunity for individuals to ask questions and in some cases help. This helps increase Social Capital, serious and local news can be discussed between readers and in some cases solve problems. For example, injecting the media sources with information of a missing person spreads the acknowledgment and creates more wide spread enforcements, which is shown in the following statement . ‘Subsequent researchers (Best & Dautrich, 2003; Kavanaugh, Reese, Carroll, & Rosson, 2005; Kobayashi, Ikeda, & Miyata, 2006; Rà ¤sà ¤nen & Kouvo, 2007) found that online communications have a positive effect on individuals’ social trust and participation in community life’ (Valenzuela, S., Park, N. and Kee, K. F. (2009), Is There Social Capital in a Social Network Site?: Facebook Use and College Students’ Life Satisfaction, Trust, and Participatio n; Journal of Computer-Mediated Communication) Overall, all these factors help increase social capital, because they are creating strong bonds between different people, most of who wasn’t aware of others existence. Alternatively, News on the Internet can also decrease social capital. This is because there is again, no face-to-face interaction with other people, therefore making it hard to build relationships and bonds. Discussions can also lead to arguments on the Internet, the lack of face-to-face interaction gives some readers the confidence to vocalise opinions they would not necessarily vocalise when in physical contact with someone. The Internet for a lot of individuals is seen as a shield of protection, and a small percentage of people can voice hateful words on the Internet and no action can be taken. This decreases an individual’s Social Capital, because people would not want to create bonds  with others with view on the Internet. In conclusion, the Internet has been linked to both increase and decrease Social Capital in numerous ways. Social Networking has increased Social Capital by creating bonds between individuals with a variety of positive social aspects, maintaining old friendships and whilst enabling new ones. However, Social Networking also decreases Social Capital due to the lack of face-to-face interaction, and it is also argued that Social Networks ‘merely sustain weak, superficial bonds due to the ease and facile nature of online interactions’ (Donath and Boyd, 2004). Online shopping platforms have also increased Social Capital, EBay forces users to contact each other to ask about products they are selling, users bid/buy products and are sometimes in competition with other users to win the item. This creates bonds between users even though they are weak. The decrease of Social Capital on EBay is the point of no face-to-face interaction, and after the transition is completed, there is no need for you to contact that user again, so this is an example of short term Social Capital. The last point discussed was News on the Internet, the increase of Social Capital in the news is the point of everyone being able to comment or discuss news stories. Alternatively, the decreasing affect of the news on the Internet is also an invitation for arguments and hurtful opinions. References: Ellison, N. B., Steinfield, C., & Lampe, C. (2007). The benefits of Facebook â€Å"friends:† Social Capital and college students’ use of social networking sites. Journal of Computer-Mediated Communication, 12(4), article 1. (2005). What is Social Capital and how might it be used in Scotland’s schools? Available: http://www.ces.ed.ac.uk/PDF%20Files/Brief036.pdf.). (Ellison, N. B., Steinfield, C., & Lampe, C. (2007) ‘The benefits of Facebook â€Å"friends:† Social Capital and college students’ use of online social network sites). Donath, J., & Boyd, D. (2004). Public displays of connection. BT Technology Journal, 22(4), 71–82. Kotha, S., Rajgopal, S., Venkatachalam, M., (2004) The role of online buying experience as a competitive advantage: evidence from ThirdParty ratings for ecommerce firms, The Journal of Business, 77(S2), pp. 109-13. Dekker, P & Uslaner, E (2001). Social Capital and Participation in Everyday Life. London & New York: Routledge. Kilpatrick, S. Falk, I. Harrison, L (1998). Learning in rural communities: a rapid economic change. Australia: Centre of Research and Learning in Regional Australia Best, S., & Dautrich, K. (2003). Reinvigorating democracy: Generating social capital and political participation on the Internet. Paper presented at the annual meeting of the American Association for Public Opinion Research, Nashville, TN. Kavanaugh, A., Reese, D., Carroll, J., & Rosson, M. (2005). Weak ties in networked communities. Information Society, 21, 119–131. Kobayashi, T., Ikeda, K. i., & Miyata, K. (2006). Social capital online: Collective use of the Internet and reciprocity as lubricants of democracy. Information, Communication & Society, 9, 582–611. Rà ¤sà ¤nen, P., & Kouvo, A. (2007). Linked or divided by the web Internet use and sociability in four European countries Communication & Society, 10, 219–241. Websites: http://pages.ebay.co.uk/aboutebay/thecompany/companyoverview.html

The Controversy on Eugenics in the American Culture Essay

Heredity improvement by genetic control. Why would people want to control heredity? What exactly is genetic control? These are some things that people have been questioning for decades. Eugenics can not be ignored because it is suddenly coming up everywhere. People are experimenting and taking huge risks not to their knowledge. At one point in time it was said that eugenics could change the world for the better. That is how some people could look at it, and others frightened that it would change the entire universe. Early in the twentieth century science had to deal with the conditions that improve the inborn qualities of a race. Eugenesists not only wanted to improve the well-being of others, but enclose to fewer races and†¦show more content†¦The Boston Globe also found, in a call in telephone poll, that 49% supported sterilization of the mentally ill. Other people feel that eugenics is what will in plain terms, make the world a better place. Its been said that using a eug enics program will rid people of future diseases, and other illnesses. That is why many think that using this procedure is good for all, but in fact it comes along with many hidden deformities and abnormalities. Some people believe that improving genetic control is a commendable idea, but others think that it seems a little immoral to try to change something, that in the long run is better left alone. This is where the arguments against eugenics programs come in. Government power over private citizens lives does not usually go over well. US state run programs have had problems with some sterilizations that were not for good eugenic reasons.(Reilly, S.)Women were being sterilized so they were not able to conceive. Government programs have made mistakes and have suffered from some corruption. It has not always been known to which traits were genetically influenced. Some people feel that there have been some sterilizations done that have not contributed to improving genetic stock. There is still no knowledge of which genes influence particular traits. A concern that has crossed many minds is that many traits may be influenced by pleitropic genes. Which means that selecting a beneficial trait could alsoShow MoreRelatedEugenics: Improving The Human Race? Essay1128 Words   |  5 Pagesoffspring is called eugenics. It is better understood as the process of selective breeding can improve human society. The term eugenics is from the greek, meaning â€Å"well-born†. The idea of eugenics is to have a society be abundant with many wanted traits, during a movement called the melting pot where people tried to solve their problems with the use of technology. Inquiries into Human Faculty and Its Development, is the book in which Sir Francis Galton first mentioned the term eugenics. 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The Case Of Faces Mary Barnett - 1164 Words

Introduction This is case that faces Mary Barnett. The issue in this case is that On January 23, the litigant, Mary Barnett, left Chicago to visit her life partner in San Francisco having left her six-month-old little girl, Alison, unattended in the apartment. Mary Barnett returned home a week later to find that her child had died of dehydration. She called the police and at first, to let them know that she had left her kid with a baby sitter. She later expressed that she had left the child and she didn t mean to return, and that she knew Alison would die in a day or two. She has been accused of wrongdoing of second-degree murder; purposeful homicide without intention. In the event that she is sentenced, she could face up to eighteen years in prison. This piece of writing tries to give the verdict of the case after critically examining both prosecution and defendant side. 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Censorship in China Essay - 958 Words

The Freedom of Speech is granted to every American citizen and has been since it was founded in 1776; however, not every nation grants that right. China, as a communist nation, retains most individual freedom rights from its citizens. Although in the Peoples Republic of China’s (PRC) 1982 constitution, people are guaranteed Freedom of Expression and Press; it is often violated by the current corrupt government. The government demands the news to be 80% positive and 20% negative, altering the facts n occasion. In contrast to that, America has recently become more involved with the pressing issue as well because of the involvement of Google. Thus it has shined the light on government censorship and corruption. China’s government corruption†¦show more content†¦A large focus was placed on companies relating to real estate, land or mineral resources, or real estate. China is currently affected with large corporations and companies led by corrupt individuals. The Shanghai (Xinjiang) Riots and Tiananmen Square Massacre were a direct result from government corruption. The Shanghai (Xinjiang) riots developed around 1994. It began with about 10,000 â€Å"incidents† with 730,000 participants, it grew to 74,000 â€Å"incidents† with 3.8 million participants. There have been many casualties or as referred to by the government â€Å"incidents† by these riots, in 2000, there were 5,500 and in 2003 there were 58,000. These riots are due to overworked textile workers striking, villagers trying to keep their land from being taking over, but mostly because of poor victims of the transition to a market economy. This was directly a cause of government corruption due to unequal distribution of wealth and police abuse. 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Contemporary Accounting in Detecting Potential †MyAssignmenthelp

Question: Discuss about the Contemporary Accounting in Detecting Potential. Answer: Introduction: Accounting policies are the set of different accounting principles, rules, and regulations that are used by the business firms in preparation of financial statements for the specific year. The accounting policies involve the policies related to inventory management and pricing, depreciation on business assets, cost of research and development activities, and consolidation of the business financial statements. The company selected for this report is Wesfarmers, company is the Australias Supermarket chain, and business operations of the company cover the convenience stores, departmental stores, liquor, hotels, energy and fertilizers, home improvements and industrial health and safety products. The AASB (Australian Accounting Standards Board) works for the development and maintenance of the financial reporting standards. AASB stated that management of business organizations need to make the decisions and assumptions regarding the business assets and liabilities on basis of historical pe rformance. As per the guidelines provided by the AASB, it is essential that businesses must make the estimation of the company intangible assets for the preparation of financial statements. Along with this, this report also discusses the accounting policies in relation to assets and liabilities, income tax, and depreciation. The flexibility in accounting policies discusses the necessary changes in the used accounting system to make the changes based on the business operations and efficient management and need for transactions. This report also presents the discussion on the accounting strategy and quality of the disclosure in the company financial statements. Furthermore, the report analyses the potential red flags and conceptual framework used by the Wesfarmers. It is also essential for the business that they discuss the changes adopted in preparation of financial accounts in their reports and must follow the accounting policies. Furthermore, disclosure term refers to releasing of all the necessary information in the company financial statements that is important to the company and its stakeholders that also has an impact on the investors decision-making process. Red f lag refers to the subjective concept that represents the potential errors and issues in relation to company financial statements. The company Wesfarmers follows the ASX standards for the better business growth with preparing the financial statements accordingly. Background of the Wesfarmers and evaluation of accounting policies: Wesfarmers is a leading Australian company that was founded in the year 1914 as Western Australian farmers. The company is the Australias largest listed company and headquarters of the company is situated in the Western Australia. The company operates their business across the United Kingdom, Australia, Ireland, and New Zealand. The business operations of the company include the supermarkets, convenience and departmental stores, a division of chemicals, hotels, liquor, and fertilizers. The company is also listed on the Australian Securities Exchange from the year 1984 with the name WES. Along with this, the company operates their business with more than 222,000 employees and 530,000 (in the year 2016) shareholders worldwide that make the company as Australias largest employer (Wesfarmers, 2016). The company also focused on the research and development activities to improve the level of services and development of new products for the clients satisfaction. The financial statements of the company in the year 2016 and 2017 involve the controlled entities and economic entities. The involved different components in Westerners Annual report are as below: AASB defined that it is essential for the business organizations that make the business decisions and assumptions on basis of historical performance of the business firm in terms of assets and liabilities. The results of the financial statements may differ from the judgement and assumptions made regarding the reporting of transactions. In this way, the judgement made by the business accordingly with the accounting standards has an impact on the reliability and accuracy of the financial reports (Cheung et al, 2010). The investment of whole company is separate as the company controlled the assets separately to use the equity method. However, in the use of equity method, the Wesfarmers carried the investment in associates in the groups consolidated balance sheet. The Wesfarmers also make the investigation of the investment made in the subsidiaries and intangible assets. It was found that in the annual report of company there is no loss to the company in terms of return on investment, go odwill and assets in the subsidiary companies (Bloom, 2013). Along with this, the company also has to pay the income tax and other taxes that are applicable according to Australian government rules and regulations. Principles of consolidation: The principles of the consolidation in accounting involve the different principles such as the principle of Minority Interest, Capital profit, Elimination of Investment Account, and Goodwill (Futamura, 2010). The Wesfarmers is efficient and effective in building the decisions regarding the financial and operational policies of the subsidiary companies that supported the company in achieving overall organizational goals and objectives. The financial statements of the company for the year 2016 and 2017 involve the list of the different controlled entities such as Coles (Wesfarmers, 2017). The balances of the different groups in the groups annual report are eliminated in the preparation of consolidated reports. Along with this, the company also provides the information about the change in ownership as non-financial information. Business Combinations: The company accounted the business combination with the help of acquisition method of accounting because the business combination is the company gains over the different subsidiaries. In the business combination situation, business organization followed the principles of GAAP to state the control of the parent company over the acquired company (AASB, 2014). The financial statements of the Wesfarmers involve the merger and acquisition date with the fair value of the business entities. The annual report of the company also involved the information about the liabilities incurred from the merger and acquisition of another company (Wesfarmers, 2012). Income Tax: The Wesfarmers also make the provision of the income tax on the revenue or income of the company over the year that is paid to the government of different countries in which they operate. The company also calculates the value of income tax based on the predetermined government tax rates. The company calculates the taxes based on the taxable income and company considered the taxes as a business liability. Along with this, the tax liability of the company is also different in the specific accounting years as it is calculated on basis of company income. The different subsidiary company of the Wesfarmers has the different tax liabilities based on the business transactions (Daley and Coates, 2015). In this way, all the subsidiary company contributes their share to overall company tax liability and making a profit of the company. Operating Leases: The Company makes the payment of operating leases as a business expense in the financial statement of the company including in income statement. The company recorded the transaction based on the straight line for the lease term. Along with this, the company recognized the operating lease incentives as the business liability when the company released to income statements (on basis of the annual report 2017 and 2016) (Wesfarmers, 2017). The company also recognized the assets and liabilities to measure the difference between the lease expenses and the amount paid. In the annual report of the company for the year 2017 and 2016, Wesfarmers stated the two different types of earnings such as Basic earnings per share and Diluted earnings per share. The company also provides the information about the accounting policy in the measurement of earnings per share (Wesfarmers, 2016). In this way, it is found that company calculates the basic earnings per share through dividing the net profit attributable to all the company shareholders through a weighted average number of the Wesfarmers ordinary shares. Whereas company calculated the diluted earnings per share based on the basic earnings per share and it involves the effects of the interest and dividend that is related to dilutive potential ordinary shares. Employee benefits: The company in its financial statement also makes the company provision of the employees benefit for all the years including the year 2016 and 2017. It is the accounting and estimates policy of the Wesfarmers that company measures the employee benefits provision through using the discount rates that selected from the HQCB (High-Quality Corporate Bond) (Wesfarmers, 2016). Along with this, the company also represents the employees benefit from the specific accounting year and provision in the financial statements represents the incentives accrued and annual leave by the company employees (Daft and Samson, 2014). The company also included the annual leaves, wages, overtime, salaries, paid and sick leaves employees benefit in the company policies. The company has depreciated its assets including the equipment, property, and plants over every financial year. The Wesfarmers have used the straight-line method for the depreciation over their useful lives. The land of the company is not depreciated but the building, plant, and equipment are depreciated. Therefore, company estimate that life of the building is around 20 to 40 years and plant and equipment is around 3 to 40 years as per the annual report 2017 (Wesfarmers, 2017). Assess Accounting Flexibility Accounting flexibility is required in every organization in the modern time. This is the adaptation capability of the organization to change in its accounting system as per the needs, and operation. Companies have to undergo the changes due to changes in external environment, which can cause changes in the accounting system and procedure of organizations (Olad and Amiri, 2016). The flexible accounting system makes the organization able to track the financial growth. The flexible accounting procedure makes the firm able to accommodate the unexpected and contingent transactions to determine the accuracy of accounting and reporting (Denis and McKeon, 2016). The organizations with the highly flexible accounting system are highly adaptive to the changes in the external and internal environment. The flexibility of accounting allows the accommodation of unexpected and unplanned changes in the financial values of the organization. There are different accounting/financial components that are globally taken as the flexible items such as financial leverage including debt, liquidity, and others. Apart from this, cash holdings such as money in the bank, overdraft, and others are also included in the flexible accounting policies (Koch et al., 2012). Wesfarmers Limited, which is an international retail chain, uses flexible accounting system to record the transactions and report the financial information to its stakeholders. The company prepares a budget using the flexible budgeting system based on the previous budget. The flexible budget helps Wesfarmers in detecting the deviation from the last budget and determining the budget for current or next year accordingly. The flexible budget can also help in reducing the gap between actual values and budgeted values for the organization. Apart from this, the Wesfarmers operates in different countries, where it accepts the provision of local accounting and reporting standards of the respective countries (Wesfarmers, 2016). This indicates that how flexible accounting system the Wesfarmers uses. Woolworths is the biggest competitor of the Wesfarmers, which also do use the flexible accounting system. Woolworths also adapt to the local accounting standards to the different economies. The fle xible accounting system helps both the organization to accommodate the changes in the values as per the market situation to assure the accuracy and updated information (Wesfarmers, 2017). The companies include the value of the previous year and current year in the balance sheet, income statement and cash flow statement so that the deviation between two years can be identified. Evaluate Accounting Strategy Accounting is an important and compulsory activity that must have to be done in the all the organizations throughout the world. The accounting can be defined as the process in which the information is collected, recorded, classified, summarized and interpreted to make it useful and meaningful. The accounting and financial information are required to make an effective financial decision in the organization (Hoyle et al., 2015). Accounting and financial reports of the organization are considered to be the best and authorized source of information for the investment and financial decisions. The organizations mostly prepare the strategies based on the historical data. The companies summarize the financial information in financial statement retrieved from the notes of the financial statements. This strategy helps in getting the insight that how the specific value in the statements is derived from and how they have been computed (Bonin, 2013). The historical information helps in comparing the performance of the company with current year performance so that effective decision can be taken to improve the performance. Wesfarmers Limited is one of the largest global players in the market. It uses consistent accounting policies. The company uses consolidated financial statements which include the financial information of the all the units of the organization. Along with this, it includes the employees' benefit expenses, remuneration, and taxation and other information. It uses hedge accounting policy for managing the risk. Apart from this, the acquisition accounting is used by the organization for tax consideration and ongoing work valuation (Wesfarmers, 2016). The company uses tax consolidation policy in which it tax liability of the subsidiaries of the company is shared among all. The Wesfarmers should review its accounting data periodically to ensure the recording of accurate data. Wesfarmers publish the annual report two times in a year. The Wesfarmers is a giant organization that merged and acquired many organizations over the years. This uses acquisition accounting policy to accommodate the acquisition transactions. It reviews the financial performance and accounting data to take the decision regarding investment (Wesfarmers, 2017). The consistent accounting policy of the company helps it to be consistent with the changes in the accounting values and update it regularly. Evaluate the Quality of Disclosure Disclosure can be described as the reporting of financial information to the stakeholders of the company to meet their objectives. The shareholders and investors of the company are more intensive to know about the financial performance of the company. There are different rules and guidelines for the financial accounting and disclosure, which are provided by ASX and Australian Accounting Standard Board (Basu and Forbes, 2014). The ASX and AASB focus on the protection of the interest of the investors and shareholders in the company. Along with this, the organization has to prepare one interim report and one annual financial report. Wesfarmers Limited is listed on ASX in Australia. The report and disclosure of information by Wesfarmers is of good quality. This is because the company prepares the reports according to the requirement mentioned in the Corporation Act 2001 for financial reporting and disclosure. The financial report of the company includes the director's report, CEO's report, the board of members, risk and risk management strategies, remuneration policies and others (Wesfarmers, 2017). The report includes the notes of financial statements that provide detailed information about the financial performance of the company. Apart from this, the company follows the provision and guidelines determined under International Financial Reporting Standards, Generally Accepted Accounting Principles, Australian Accounting Standard Board, and International Accounting Standard Board. It represented the financial information in a comparative way where it requires. These all the standards and accounting boards provide guidelines to record and report the information (Shroff, 2017). This ensures the quality of the information in the report that is published by the Wesfarmers Limited. Identify Potential Red Flags Red Flag means the potential issues and challenges with the financial statements and report of the company. The Red Flag is the indicator of worst. Therefore, the red flag to any investor can be deemed to be same for other shareholders and investors of the company. This can support in finding out the problems (Putra, 2013). The company should track for the red flags and try to remove it instantly. The organization may use different policies and techniques to identify and remove red flags in its report. For example, when the inventory in the report is higher over the previous year but there is no alteration in the values derived from inventory. This is interpreted as there are issues and mistake in the recording and calculation of inventory. The issues of accounting calculation and recording can be caught by analyzing the financial statements of the company (Heshin-Bekenstein, M. and Hashkes, 2015). This happens similarly in case of trade receivables if the company shows decreased trade debtors but there is no change in the profit accordingly. Apart from this, lower cash flow, higher liquidity, higher debt, non-operating income and other items can be the red flags for assessing the financial statements of the company. Compliant with the Conceptual Framework The organizations in the Australia have opportunity and advantage of choosing the option out of two (accounting framework and legal framework) for preparing their financial report. Most of the organization faces the issue of compliance in financial reports. It is because firms want to show higher profitability to attract the investor. So, they may mistake in the accounting and reporting to attract a large number of investors (Oluku and Ojeka, 2011). The large organizations generally do this. Companies listed on Australian Security Exchange has to prepare the simple annual report that the auditors can easily audit and make avail for everyone. ASX requires the organizations to provide periodic financial highlights and interim financial reports. The Wesfarmers follows the guidelines and rules of ASX for preparing its report and disclosing the information. It discloses the financial and non-financial information in its report that meets the IFRS, GAAP, and Australian Accounting Standards (Wesfarmers, 2016). Conclusion: Based on the above analysis, it can be summarized that the report has effectively analyzed the accounting policies used by the Wesfarmers Limited. The Wesfarmers limited uses critical accounting judgments, the principle of consolidation, business combination, income tax, and other policies. Furthermore, the company uses a flexible accounting system that makes it able to accommodate the changes in the accounts. It uses consistent accounting, associate accounting, acquisition accounting and other accounting strategies or policies to meet the standards. Furthermore, there is high-quality disclosure of the information by Wesfarmers. It complies with ASX guidelines, IFRS, AASB, IASB and other standards while recording and reporting the financial information. It complies with ASX guidelines for reporting and disclosing the information periodically. References: AASB, C. A. S. (2014). Business Combinations.Disclosure,66, 77. Basu, A.K. and Forbes, B. (2014). Does fundamental indexation lead to better risk?adjusted returns? New evidence from Australian Securities Exchange, Accounting Finance, 54(3), 699-728. Bloom, M., (2013).Double accounting for goodwill: A problem redefined. UK: Routledge. Bonin, H. (2013). Generational accounting: theory and application. Germany: Springer Science Business Media Cheung, E., Evans, E., Wright, S. (2010). An historical review of quality in financial reporting in Australia.Pacific Accounting Review,22(2), 147-169. Daft, R. and Samson, D. (2014) Fundamentals of Management. AU: Cengage Learning. Daley, J., Coates, B. (2015).Property taxes. AU: Grattan Institute. Denis, D.J. and McKeon, S.B. (2016). Proactive Leverage Increases and The Value of Financial Flexibility, Journal of Applied Corporate Finance, 28(4), 17-28. Futamura, M. (2010). The introduction of accounting principles for consolidated financial statements in Japan: focus on minority interest and other related accounting treatments.Journal of International Business Research,9, 1. Heshin-Bekenstein, M. and Hashkes, P. J. (2015). Intestinal malrotation as a misdiagnosis of pediatric colchicine resistant familial Mediterranean fever, Pediatric Rheumatology, 13(1),45. Hoyle, J.B., Schaefer, T. and Doupnik, T. (2015). Advanced accounting. USA: McGraw Hill. Koch, A.S., Lefanowicz, C.E. and Shane, P.B. (2012). Earnings Guidance and Earnings Management Constraints. Olad, Z. S. and Amiri, H. (2016). The effect of cost Accounting change on the performance of Manufacturing Companies in Khuzestan, Bull. Env. Pharmacol. Life Sci. (1) 78-91. Oluku, M. D., Ojeka, S. A. (2011). INTERDISCIPLINARY JOURNAL OF CONTEMPORARY RESEARCH IN BUSINESS.Interdisciplinary Journal of Contemporary Research in Business,2(12), 914. Putra, Y. H. S. (2013). A Contemporary Accounting Approach in Detecting Potential Red Flag and Performance of Extreme Sport Apparel Company.El Muhasaba: Jurnal Akuntansi,3(2). Shroff, N. (2017). Corporate investment and changes in GAAP, Review of Accounting Studies, 22(1), 1-63. Wesfarmers (2012) Wesfarmers Annual Report 2012. Retrieved from: https://www.wesfarmers.com.au/docs/default-source/reports/2012-annual-report.pdf?sfvrsn=0 Wesfarmers (2016). 2016 Annual Report. Retrieved from: https://www.wesfarmers.com.au/docs/default-source/reports/2016-annual-report.pdf?sfvrsn=8 Wesfarmers (2016). About Wesfarmers. Retrieved from: https://sustainability.wesfarmers.com.au/our-approach/about-wesfarmers/ Wesfarmers (2017). 2017 Annual Report. Retrieved from: https://www.wesfarmers.com.au/docs/default-source/default-document-library/2017-annual-report.pdf?sfvrsn=0