Coca-Cola India Case Study Example | Topics and Well Written Essays - 500 words

Contextual ANALYSIS - Essay Example The report features critical constraints in the correspondence arrangement of Hotel Griffith. It likewise distinguishes the methodologies that could be instrumental in forestalling clashes in the association. The suggestions that Griffith Hotel could use to explain the issues are likewise accessible. These suggestions incorporate the presentation of new enlistment forms. This is on the grounds that the current procedure has a few constraints that crash the development of the whole lodging organizations. For instance, the current procedures lessen the inspiration levels among the work force. Extra suggestions incorporate rebuffing representatives who are insolent while working. List of chapters Contents 3 Literature Review 6 Transcript of the discussion among Samantha and the Guest 8 References 10 Case Study Analysis Introduction Modern business need to make effective correspondence frameworks. This is on the grounds that such frameworks decrease clashes inside the particular associat ion. The principal expectation of this report is to underscore the negative parts of helpless correspondence frameworks in associations, for instance, the lodging business. The last piece of the report features suggestions that should be adjusted. Subsequently, the report recognizes issues that inn under examination faces. Other key issues are likewise apparent in the report causing it to follow the conventional report structure. The report offers an extensive writing survey on noteworthy speculations of relational correspondence. At long last, the report presents a transcript of a discussion between a worker of the lodging and an Indian visitor. Distinguishing proof of issues and key issues This contextual analysis of Griffith Hotel presents a few issues identified with correspondence. The administration of Griffith Hotel is traditionalist particularly in the operational procedures. This contrarily impacts its whole tasks. For instance, the social trade hypothesis proposes that the connection that people’s relations depend on their separate individual interests. The staff inside the organization have individual interests that crash the correspondence procedure. For instance, Simon, the Front Office Manager (FOM) accepts that his perspectives are suitable. This is most likely on account of his development level and recognition in the inn business (Hogan, 2008). Key issues inside Griffith Hotel Case remember the absence of a productive coordination framework for the inn. Simon, the trough couldn't care less to assign shifts among workers who can bolster one another. This makes ceaseless occurrences of difference among the representatives since they neglect to comprehend each other. Extra issues identified with the social trade hypothesis incorporate the continuous differences between the administration and the representatives. This is on the grounds that Simon neglects to work with his subordinates suitably. Rather, he arranges them as though they were i nsubordinate schoolchildren. A large portion of his representatives gripe that during their particular acceptances, they are treated like they were insidious schoolchildren. Simon utilizes incapable correspondence procedures with his subordinates (Kusluvan, 2003). The inn needs productive HR that would empower Griffith Hotel acknowledge high benefit levels. The current workers are insufficient. For instance, Michelle, Ronny and Bruno have the applicable experience to offer praiseworthy administrations. They neglect to convey due to laxity while working at the lodging. These workers don't appear to have the ideal polished methodology in this industry. This

Persuasive paper Research Example | Topics and Well Written Essays - 1500 words - 1

Powerful - Research Paper Example been a subject of an extraordinary number of conversations, discussions, and contentions, particularly since willful extermination and helped self destruction got lawful in a scope of nations. While the adversaries of legitimization guarantees that is its, truth be told, sanctioning of a homicide just as debasement of a person’s life, I trust it ought to be authorized on the grounds that it liberates individuals of agony and enduring they can't persevere. History of willful extermination stretches out back more than a large number of years, to be specific to the fifth century BCE. In spite of the way that in Ancient Rome and Greece specialists were obliged to follow the Hippocratic Oath, a great deal of them could offer toxic substance to their patients if the last asked them to. In the hours of the Middle Ages, the issue of willful extermination and helped self destruction was not examined because of the way that the congregation was a significant persuasive foundation. With the ascent of the Enlightenment in the seventeenth and eighteenth hundreds of years, killing again turned into the inquiry for conversations and discussions; most of individuals were against it. In any case, there was no law that made it unlawful until the 1830s when the main American law on the illicit status of willful extermination was passed (The Life Sources Charitable Trust). In the principal half of the twentieth century, killing began picking up help in the American culture just as in England. With the start of World War II, the worldwide society changed its mentality towards the issue because of the way that the Nazis executed an incredible number of individuals with the assistance of killing (The Life Sources Charitable Trust). In the late twentieth, the perspectives on the issue viable changed once more; indeed, the most recent quite a few years might be viewed as the restoration of the conversation just as the reevaluation of the need of willful extermination legitimization as the advanced society is getting increasingly more strong of making it legitimate. Coming up next are the contentions for sanctioning of willful extermination; a large portion of them depend on the requirements of the individuals who call for it. The principal reason

Free Essays on Disfunctional Aspects Of Leadership

Disfunctional Aspects of Leadership At the point when individuals think about a pioneer, they consider somebody who has various characteristics. They might want to feel that the individual in question is excited, has decision making ability, astute, an extraordinary speaker, and a decent extrovert also. Despite the fact that every one of these characteristics make up a compelling pioneer, there are as yet various perspectives, which may not be successful, for example, Dysfunctional angles. A pioneer should avoid, conflicting with their promise, not being available to suppositions, and indicating shortcoming in numerous useless angles. Before an individual can decide whether an individual is a decent pioneer, the person in question must recognize what precisely administration is. What is initiative? â€Å"Leadership is being able to offer direction to those that will follow you† (Rose 1998). â€Å"Those that follow will endeavor to help total the mission† (Rose 1998). â€Å"Leadership is a juvenile science and the assemblage of information in the field has created through a progression of fits and starts† (Jansen 2001). â€Å"Leadership is a delicate science, similarly as human studies, brain science and sociology† (Jansen 2001). Authority is power, however just when successful. A noteworthy piece of powerful authority is the nearby association between the individual chief and their devotees, as Jansen states (page 205), the achievement of the leader’s mission. â€Å"Leadership, which comes in a wide range of sorts of structures yet essentially makes a beeline for a similar objective to speak with individuals can be powerful as far as communication† (Rose 1998). â€Å"Some individuals are quiet pioneers and show others how its done some are more vocal† (Peter 1996). By the by, whatever kind of pioneer they are, there are sure models that must be met before being powerful. For instance being a trustworthy good example or some likeness thereof, being trust commendable, are things that a genuine pioneer must have to be powerful. To be powerful they should understand that there are qualities, weaknesse... Free Essays on Disfunctional Aspects Of Leadership Free Essays on Disfunctional Aspects Of Leadership Disfunctional Aspects of Leadership At the point when individuals think about a pioneer, they consider somebody who has various characteristics. They might want to feel that the individual in question is excited, has practical insight, savvy, an extraordinary speaker, and a decent social butterfly also. Despite the fact that every one of these characteristics make up a compelling pioneer, there are as yet various viewpoints, which may not be successful, for example, Dysfunctional angles. A pioneer should avoid, conflicting with their promise, not being available to sentiments, and indicating shortcoming in numerous useless viewpoints. Before an individual can decide whether an individual is a decent pioneer, the person must comprehend what precisely initiative is. What is initiative? â€Å"Leadership is being able to offer direction to those that will follow you† (Rose 1998). â€Å"Those that follow will endeavor to help total the mission† (Rose 1998). â€Å"Leadership is a youthful science and the assortment of information in the field has created through a progression of fits and starts† (Jansen 2001). â€Å"Leadership is a delicate science, similarly as human studies, brain research and sociology† (Jansen 2001). Administration is power, yet just when viable. A huge piece of viable authority is the nearby association between the individual chief and their devotees, as Jansen states (page 205), the achievement of the leader’s mission. â€Å"Leadership, which comes in various kinds of structures however essentially makes a beeline for a similar objective to speak with individuals can be extremely compelling as far as communication† (Rose 1998). â€Å"Some individuals are quiet pioneers and show others how its done some are more vocal† (Peter 1996). All things considered, whatever kind of pioneer they are, there are sure measures that must be met before being powerful. For instance being a trustworthy good example or some likeness thereof, being trust commendable, are things that a genuine pioneer must have to be compelling. To be viable they should understand that there are qualities, weaknesse...

Humility, Hysteria and the Female Body in the selected writings of Hildegard of Bingen and The Book of Margery Kempe - Literature Essay Samples

Like visions of God, the study of the role and importance of the female body stands at the forefront of lots of text written by mystical medieval women. As we discussed in class, Julian of Norwich’s sick body allowed her to have visions of God, which is what inspired Shewings, and Margery Kempe believed that chastising her body and abstaining from sex would bring her closer to God, which is why she tells her husband that she would let him be slain sooner than she would have sex with him when he asks. In each of their books, Julian of Norwich, Margery Kempe, and Hildegard of Bingen each recount tales of men who oppressed them, attempted to control them, and doubted their Godliness. However, an overarching theme of these tales is that Medieval men did not have the ability or the desire to understand mystic women, so they were sometimes viewed as mad, ill, or foolish. These terms are synonymous with what would be described several centuries later as female hysteria, which is now believed to actually the manifestation of everything from panic disorders to drunkenness. Female hysteria has also become infamously known as a â€Å"dramatic medical metaphor for everything [about women] that men found mysterious or unmanageable† (Micale, 34). For women with mystical visions, there was seemingly only one way to discuss these visions without being perceived as hysterical: practicing lots of humility when discussing their Godliness. Margery Kempe was more than just a devout Medieval Christian: to many, she is viewed as a mystic with a closeness to God that is nearly incomprehensible, but her openness about her intimate relationship with God caused many to doubt and condemn her. Meanwhile, Hildegard of Bingen practiced humility and calmness in discussing her own mysticism, which may be one of the reasons that those around her perceived her as holy rather than hysterical. In this essay, I intend to explore the contradiction between Margery Kempe and Hildegard of Bingen’s hysterical and humble bodies in relation to their mysticism. Early in her writing, the German Benedictine nun Hildegard of Bingen sent a letter to a priest named Father Bernard of Clairvaux asking for permission to write about her visions, but in this letter she was very humble in the way presented herself, insisting that her education was minimal. In a contemporary setting, a woman wanting to write about her ideas may have more luck if she emphasizes her stellar formal education, but in the twelfth century, this would likely have the opposite effect. If Hildegard of Bingen were to tell Father Bernard that she was a skilled reader, writer, and philosopher, rather than telling him that she â€Å"only [knew] how to read for simple meaning, not for any textual analysis,† then she may have been perceived as a threat to the men in the clergy and other men who considered themselves close to God (4). The reality of this possibility is presented in The Book of Margery Kempe: although her constant crying and outbursts are likely frustrating and disturbing, they also indicate a closeness to God that clergymen, especially those who hate her, felt a woman could not have and did not deserve. This may contribute to their views of her as a madwoman rather than a mystic. Although both Hildegard of Bingen and Margery Kempe lived and wrote several centuries before doctors began diagnosing women with â€Å"female hysteria,† the sentiment that women’s behavior is inherently caused by something that ails their weak bodies still stood. In The Book of Margery Kempe, when she is on pilgrimage in the Holy Land, Margery Kempe’s fits of holiness are so odious that her husband becomes so embarrassed that he pretends not to know her and the clergymen grow to resent her. During these outbursts, she is displaying a mania that would likely have been grounds for diagnosing hysteria in the eighteenth and nineteenth centuries. Although crying, fainting, and anxious fits were caused by her overwhelming closeness to God, they wer e also considered symptoms of her madness that would have been labeled female hysteria several centuries later. In addition to being an â€Å"abbess and mystic,† Hildegard of Bingen was also an early female doctor (Tasca). Her work as a doctor is recognized as the most significant early attempt to reconcile science with faith, is something that continues to be attempted today. Unfortunately, Hildegard of Bingen’s attempt to reconcile science and faith happened mostly at the expense of science and her research and assumptions seems to parallel the research and assumptions made about female hysteria, which occurred several centuries later. Her writing indicates the belief that â€Å"melancholy is a defect of the soul originated from Evil and the doctor must accept the incurability of this disease,† and that â€Å"melancholic men are ugly and perverse, women slender and minute, unable to fix a thought, infertile because of a weak and fragile uterus† (Tasca). Similarly, female hysteria was frequently believed to be caused by a â€Å"wandering womb† that was most likely in need of a child (or in need of more children), and melancholia was considered a major symptom of hysteria along with anxiety, insomnia, irritability, sporadic crying, and fainting spells. Although Hildegard of Bingen is not noted as an early researcher of female hysteria per se, her writing about medicine indicates that the misogynistic beliefs behind female hysteria were present even in the twelfth century. One final symptom of female hysteria that Margery Kempe displays is a bit more subdued but is present in The Book of Margery Kempe nevertheless: her seemingly erotic fantasies about her love for God. In the text, she is presented at one point explaining to her husband that she cannot engage in sexual activity on earth because she needs to channel her sexual energy into her â€Å"marriage† with God, and she proceeds to intimately describe their love and their marriage bed. Although sexual fantasy is among the less discussed symptoms of hysteria, for ages doctors believed that women who became engaged with elaborate fantasies, especially sexual fantasies should be considered hysterical, even if there was no accompanying melancholia, anxiety, insomnia, irritability, sporadic crying, and fainting spells (Devereux, 36). It is not only Margery Kempe’s lack of humility in regards to her visions that causes people to disregard her as a mystic: although her sporadic weeping and rambling discussions of God may make her seem hysterical, her tendency to dress as a nun makes those around her to view her in even less favorable light. Hildegard of Bingen, too, dressed as a nun, but she actually was a nun, so her modest white garb was not unwarranted. The writing of medieval women touches on many issues, including religion, social inequality, and marital politics, but in indirectly addressing an issue that remained relevant for several centuries, these writers established long-term relevance and remain part of an ongoing historical discussion about female hysteria. Works Cited Devereux, Cecily. Hysteria, Feminism, and Gender Revisited: The Case of the Second Wave. ESC: English Studies in Canada, vol. 40 no. 1, 2014, pp. 19-45. Project MUSE. Micale, Mark S. â€Å"Hysteria and Its Historiography: The Future Perspective.† History of Psychiatry, vol. 1, no. 1, Mar. 1990, pp. 33–124. SAGE Journals. Tasca, Cecilia et al. â€Å"Women and hysteria in the history of mental health† Clinical practice and epidemiology in mental health : CP EMH vol. 8 (2012): 110-9.

Beowulf The Selfless Hero Essay examples - 722 Words

Beowulf: The Selfless Hero Beowulf is an epic poem that describes the heroics of a man with superhuman strength and bravery to go with it. The poem starts with a journey across the sea to defeat an enemy that has plagued the land of Herot for twelve years. The poem ends with Beowulf’s final deed of defeating a dragon that was plaguing his own land, but with the defeat of the dragon also comes the death of Beowulf. Sir Gawain and the Green Knight is a poem of bravery by one of King Arthur’s knights. Sir Gawain takes up the deed of playing a Christmas game with the challenging Green Knight. The Green Knight takes a blow from an ax at the hand of Sir Gawain, and in one year and one day, the Green Knight is to reciprocate the action to Sir†¦show more content†¦Ã¢â‚¬Å"If this combat kills me, take care /of my young company, my comrades in arms. /And be sure also, my beloved Hrothgar, /to send Hygelac the treasures I have received.† (lns. 1480-1483) This quote shows that Beowulf thinks first of his people, then of his possessions. The quote starts with Beowulf facing the fact that he may not come back from this fight alive, revealing that although he has superhuman strength, he is still human and can die. The very next thing Beowulf says of Hrothgar is a request to keep the young men that came to fight with him safe should he not survive. This shows Beowulf’s compassion towards his fellow warriors and that they are his main concern. Lastly he makes sure that Hrothgar knows what to do with Beowulf’s earthly possessions. By requesting that his possessions be given to his king Beowulf shows his selflessness and loyalty to his people. Beowulf was a hero not only because of his physical strength, but also for his concern for other people. â€Å"The hero must move beyond human limits in order to have the capacity to combat the monstrous forces that threaten the social order;† (Sharma 264) Beowulf has been deemed by most to have superhuman strength, but his superhuman strength alone does not make Beowulf any more a hero than Grendel’s strength makes him a hero. Beowulf rises above the limits of a regular human beingShow MoreRelatedIs Beowulf A Hero, Brave, Or Selfless?721 Words   |  3 Pagesthat you are the hero of a village. You are the person that everyone looks up to- you have all the fame and fortune you could possibly want. But, this doesn’t just come to you on a silver platter. There are risks to take, challenges to overcome, and lives to be put at stake. You must defeat creatures of all sizes and strengths to gain this honorary title. This is Beowulf’s reality as he must conquer unbelievable tasks that nobody else would dare to face. Because of this, Beowulf is recognized asRead MoreThe Similarities Of An Epic Hero In Beowulf And Iron Man1183 Words   |  5 PagesPeople believe being a hero means saving the world, but that is not always true. In Beowulf and Iron Man, the use of theme and qualities of an epic hero are used to portray that they are similar and different. Three qualities that an epic hero must have are to be courageous, to have superhuman strength, and to be selfless. The theme in Beowulf and Iron Man is triumph because they both overcome challenging obstacles. The theme helps the reader in real life because that person will have to overcomeRead MoreDefinition Of A Modern Hero In Beowulf744 Words   |  3 Pagestheir definition of a hero the same as our own? A good example of an Anglo-Saxon hero is Beowulf, he travelled to Denmark with a group of warriors to fight a monster named Grendel that was terrorizing a city, he also killed Grendelâ €™s mother and a dragon to save the people in the city. He may seem like a modern hero, he’s saving the people in danger, he shows leadership, and has the bravery to do so, but there are distinct differences between the Anglo-Saxon hero and a modern hero and those differencesRead More Heroism in Beowulf Essay531 Words   |  3 PagesHeroism in Beowulf A hero is one who is not only strong, but one who uses his strength to uphold others. A hero is humble, philanthropic, magnanimous and selfless, a humanitarian at best. In the unprecedented epic Beowulf, the tale’s namesake exemplifies every characteristic befitting an Anglo-Saxon hero. He is honest, loyal, and courageous. He portrays these characteristics in the battle against Grendel, the affray with Grendel’s mother, and the fight against the dragon that inevitably endedRead MoreBeowulf : The Battles Of Beowulf1216 Words   |  5 PagesThe Battles of Beowulf The story of Beowulf is one of a great hero. Beowulf is a very generous person who is always willing to help out when people are in need. Over the course of the story, Beowulf ends up in three major battles: the battle with Grendel, with Grendel’s mother, and with the dragon. All of these battles were different in their style and the way Beowulf approached them was different. Beowulf also had different reasons to participate in each of the battles. The first major battleRead MoreCompare And Contrast Beowulf And King Arthur901 Words   |  4 Pagespossess influence their own lives and those of the people around them, specifically like the heroes in the epic â€Å"Beowulf† and the novel The Once and Future King. Each trait that Arthur and Beowulf possessed impacted major events in their lives, such as defeating Grendel in â€Å"Beowulf† or removing Excalibur from the stone in The Once and Future King. In both literary pieces, Arthur and Beowulf embark on quests in order to save their people. For both heroes, the effects of their actions differed, as wellRead MoreThe True Hero : Exploring Heroic Code1308 Words   |  6 PagesThe True Hero: Exploring Heroic Code in Germanic Society In the great epic Beowulf, the reader is able to delve into the Anglo-Saxon world and grow familiar with the heroic code. As a story passed from mouth to mouth as generations came and went, Beowulf still stands as one of the greatest heroic epics. The story teaches the reader a great deal about the time when it was written. In a world so heavily influenced by the perfect hero, the Anglo-Saxon people were able to look onto Beowulf as a sourceRead MoreModern Definition Of Hero In Beowulf714 Words   |  3 PagesDictionary, the modern definition of â€Å"hero† is â€Å"a person admired for achievements and noble qualities† or â€Å"one who shows great courage.† Over centuries peoples views of what they consider a hero has transformed. Alfred de Vigny’s claim that â€Å"there are no heroes and no monsters in this world† makes it clear that he defines â€Å"hero† in a different way. Despite de Vigny’s claim that there are no heroes or mons ters today, I believe there are, due to the selfless acts made by various people everyday andRead MoreCompare And Contrast Sir Gawain And Beowulf930 Words   |  4 Pagessuch as brave, noble, or selfless in the eyes of the people that are around them. All heroes have done something that has helped out for the good of another person, even if they are doing it for their own personal benefit. Heroes are those who have the strength and courage to solve a problem when it could or was not done by anyone else. Sir Gawain and Beowulf are heroes in literature who have done something important and have come to the rescue of others. Sir Gawain and Beowulf from these differentRead MoreLiterary Works Based On War And Heroism1003 Words   |  5 PagesInstructor Lovoy English 271 June 22, 2015 In reading The Iliad and Beowulf, one can conclude they are both literary works based on war and heroism. The hero in the Iliad is Achilles, who is from Greece and is the Archaen army’s greatest warrior in the battle of the Trojan war. Beowulf, a Geatish warrior has come to help the Danes in their long fight against Grendel, showing his heroism. Both characters Achilles and Beowulf share some similar traits such as their thirst for glory, their abnormal

Re Writing History And Rwandan Identity Through The Kigali...

Re-writing History and Rwandan Identity Through the Kigali Genocide Memorial Centre In April 2004, the Kigali Genocide Memorial Centre opened to commemorate the tenth anniversary of the Rwandan Genocide. Peacefully overlooking the city of Kigali, the Centre seeks to be a place of remembrance and honor for survivors as well as a step towards creating Rwanda’s post-genocide identity. Rwanda has sought to find its place politically, socially, and in memory through this westernized approach to remembrance. The museum is comprised of the display of a permanent exhibition, a memorial garden, a small library and documentation center, and a mass grave holding over 250,000 genocide victims who were killed in and around the city of Kigali during the 1994 genocide. Although the Kigali Genocide Memorial Centre is poised to be an impactful space and place for remembrance and education, I will argue that it has become a place for revisionist history and political agendas to be promoted. Before the genocide of 1994, Rwanda had been a country of great political and social turmoil. Deep seeded ethnic tensions which had plagued Rwanda since its colonization, first by Germany and then Belgium, came to a devastating and bloody genocide in April 1994 in which, over a period of approximately 100 days, between 800,000 and one million Tutsi and Hutu people were left dead. Today scholars believe that there is no actual ethnic distinction between the two people groups aside from those assigned in

Conceptual Framework by ASX Listed Companies-Samples for Students

Question: Does the Current Accounting Framework meet the needs of the users of Financial Reports as prescribed in the Objective of the Conceptual Framework of Accounting? How the conceptual framework revision to include Prudence is likely to address the disparity in Corporate Reporting is a requirement in your analysis. Answer: Introduction Companies Selected for the current analysis are: Cimic Groups Limited (industrials) and Brambles Limited (industrials). CIMIC Groupis very well known contractor company present in the fields of engineering , telecom equipments and mining and environmental resources as well. The company was founded in the year 1949 and has currently present in Australia, New Zealand and Middle east. On the other hand, Brambles Limited is engaged in industrial production (supply chain) company primarily engaged in pooling of equipments and related services and is currently present in more than 60 nations worldwide. Brambles Limited works to enhance the effectiveness of the clients business operations through efficient transportation of goods and creates a better environment for transported goods. it works through two main brands such as IFCO and CHEP and employs more than 14,500 people worldwide. Analysis of the Annual Reports Conceptual framework The conceptual framework is the backbone of financial statement presentation. The conceptual framework issued by the AASB make sure the financial statements prepared by all the listed entities are prepared with the sole purpose of providing the investors and the public in general with a fair and unbiased view of the operations of the business in the last 12 months. The adherence to the conceptual framework makes sure that the financial statements are not only a fair presentation but also reliable as well. On the basis of the CF only the entities concerned would be able to stick to the qualitative characteristics of the CF(Picker, 2015). The conceptual framework is a framework of basic regulations and tools which are used by both AASB and IFRS to develop the accounting standards and the same intends to bring an identical provisions into effect and interpret the standards soundly all the events and accounting transactions in the normal operation of the business. The same tools are used to develop the existing standards and their interpretations as well in due course of time. The provisions and regulations contained in the conceptual framework is extremely helpful in the presentation of a fair and unbiased financial statements as follows: The annual reports of the companies concerned would contain the financial statements which would be used by the shareholders and investors for taking decisions. The conceptual framework is also quite helpful in the overall development of the accounting standards over a period of time and also useful for the correct interpretation of the existing accounting standards. The right interpretation of the CF would be extremely helpful for presenting unbiased statements and maintaining fairness of the presentation. Are the annual reports in compliance with the conceptual framework and AASB standard requirements? Analysis of CIMIC Group Limited CIMIC Group Limited has gone on to present the current (2016 financial statements) as per the provisions and regulations approved by AASB and also follows the Australian corporation Act ,2001. The financial reports which are consolidated for the group has followed the guidelines and standards issued by IFRS which was adopted by the IASB. The functional currency for presentation is the AU$ and the report has been reportedly prepared under the historical convention method except for the assets which are considered to be available for sale and other derivative instruments which were presented under the Fair value method. Revenue recognition details are detailed as well. Construction contract related revenue has been reported under % completion method and the revenue form the contracts related to mining has been reported under value of the work completed or certified methods. Other streams of revenue has been reported as services including telecom and environmental services etc. losses related to business operations were presented and reported as they became apparent. Interest costs and revenue were recognized under accrual basis. Income under the head of dividends are recognized in the books once they were declared. Revenue from construction contracting services is recognized using the percentage complete method. The board of directors of the CIMIC Group Limited has gone on to represent the financial reports assuming: The business to be a going concern. This has allowed the company to report the accounts payables and receivables etc. Used the standards of AASB 101 for preparation of the financial reports following the IAS 1. Equity method has bene used to represent the consolidated statements. AASB 101 is used for preparation of these statements. This complies with the IAS 1 as well. AASB 108 has bene used for presenting the Consolidated Financial Statements of the business combinations. Revenue of the company is measured asper the benefits the management estimated to receive till 31 December 2016. AASB 11 has been used for dealing with joint venture agreements as well. Extracts and Screen shots from the Annual reports. Analysis of Brambles Limited CIMIC Group Limited has gone on to present the current (2016 financial statements) as per the provisions and regulations approved by AASB, Australian Accounting Standards (AAS) and also follows the Australian corporation Act ,2001. The financial reports which are consolidated for the group has followed the guidelines and standards issued by IFRS which was adopted by the IASB. The functional currency for presentation is the US$ The financial annual report has been reportedly prepared under the historical cost method. However, assets which are categorized as available for sale and other derivative instruments are presented under the Fair value method. The company has reported that in the last financial year there have not been any significant accounting method changes. Revenue of the company is measured asper the benefits the management estimated to receive till 6.2016. The company has proceeded to write of bad debts as and when the same was identified. Provisions were established when the recoverability of the A/R is quite uncertain. The business to be a going concern. This has allowed the company to report the accounts payables and receivables etc. Used the standards of AASB 101 for preparation of the financial reports following the IAS 1. Equity method has bene used to represent the consolidated statements. AASB 101 is used for preparation of these statements. This complies with the IAS 1 as well. Extracts and Screen shots from the Annual reports. Both the sets of the financial statements have duly recognized the amounts of Net Revenue, cost of sales, Operating expenses, gross margin and EBIT and finance costs and net profit before and after taxes apart from the EPS as well. Thus the financial statements have been successful in disseminating a fair view of the business operations of the company is last fiscal year. Failure in Compliance From the above discussions, it has become quite apparent that the companies has made conscious efforts to comply with the conceptual frameworks. However, the annual reports of large firms are sometimes lack certain details regarding the exact interpretation. Some of the assets were brought up in their values in the recent financial year (using fair value) but a detailed discussion of the method used to arrive at the fair value is missing in both set of annual reports. Thus, revaluation of the some of the long term assets are fully not interpretable by the users of the financial statements(Belverd E. Needles, 2012). Conceptual framework revision to include Prudence is likely to address the disparity in Corporate Reporting. Two different sorts of conceptual frameworks are now being used by the accounting fraternity worldwide. One of the conceptual framework is prepared by the IFRS committees and the other being brought into practice by IASB. Currently there is a process going on under which both IFRS and IASB are making a conscious effort to bring both these CF practices to unison by eradicating the overlapping provisions. The objective of the process to combine the both sets of CFs is to make sure the objectivity of the framework is better analyzed and understood and one conceptual framework be used world over. The process as and when completed would be expected to mitigate the overlapping ambiguities and eradicate the differential interpretations of the CF altogether and bring unity of analysis and use (Dagwell, 2014). The conceptual framework is a framework consisting of basic concepts and regulatory tools which are used by both AASB/IASB and IFRS to develop the accounting standards and the same intends to bring an identical provisions into effect and interpret the standards soundly all the events and accounting transactions in the normal operation of the business. The same tools are used to develop the existing standards and their interpretations as well in due course of time. If there is ambiguity in the interpretation of a new item of accounting and opinions are divided as how the same would dealt with by the concerned accountants and companies the starting point of the debate is the conceptual framework guidelines. The new standards to be issued by the IFRS and IASB must confirm to the existing frameworks. So CFs are the starting point from where the standards would be updated and changed to suit the new requirements(Dyson, 2007). Until the FY 2010, prudence concept was part of the then CFs. However, in 2010 the IFRS committee on CF took a decision to exclude prudence from the CFs. In 2015 onwards the IFRS is pitching again to include the concept of prudence into the CFs and there is a debate as to how prudence fits into the CFs. this is where the IFRS CF draft differs form the IASB draft and there is ambiguity as what would be the final decision and how inclusion of the concept of prudence would improve the CF. Prudence is the concept of using general and rational decision making aspect of managers day to day work and prudence requires the managers to make use of the best available tools to take the optimal decision to optimize outputs. However, this is quite contrasting to the general interpretation of the output form these decisions. The managers are only required to make the best judgement on the basis of the available inputs. Their judgement must be rational and result oriented. However, the actual results can be different considering that economic environment is quite fragile and flexible. There is no consensus as to if the inclusion of the concept of prudence would make the managers more shy to make difficult decisions and thus differ decision making till more favorable economic condition is made available. This means the companys having limited natural and other resources would not be able to make the best use of the same(Dagwell, 2014). One likelihood from the inclusion of prudence in the conceptual framework is the fact that the managerial staff in charge of reparation of the financial statements would be more circumspect in valuing assets or while making decisions regarding fair values. The directors of an organization preparing the financial statements for inclusion in the annual report would be fairly cautious and this is more likely to remove personal biases form financial reporting. The inclusion of prudence is therefore most likely to attract opinions to be debated and the best possible judgement to be exercised. Fairness would increase and personal bias would decline. There is a possibility that the managers and directors would become more neutral and unbiased. So it would be quire pertinent that prudence is made part of the CF and help in increasing the neutrality aspect of financial reporting(Deegan, 2015). Comparison and contrast the two annual reports, identifying the differences in disclosures of these corporations. Both Cimic Group Limited and Brambles Limited Optus being companies incorporated in Australia have Followed the AASB standards confirming to the IAS 1 for presenting their financial statements(Atrill Eddie, 2012). Both the companies have presented balance sheet for the last two years, income statement for two years and the CFS for the last two years along with necessary notes to the understanding of the statements. Both the sets of financial statements also include a detailed analysis of the statement of changes in equity including shared based payments and retained earnings etc(Mclaney, 2013) Conclusions From the above analysis it has become apparent that the board of directors of the company has successfully followed the regulatory provisions of AASB 101 and presented the financial statements in a manner to disseminate the results in an unbiased and objective manner and fulfilled the requirements adequately. Cimic Groups Limited and Brambles Limited have duly recognized the amounts of Net Revenue, cost of sales, Operating expenses, gross margin and EBIT and finance costs and net profit before and after taxes apart from the EPS as well. Thus, the financial statements have been successful in disseminating a fair view of the business operations of the company is last fiscal year. 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Accounting Professionalism They just dont get it!, Chicago: https: aaahq.org/AM2003/WyattSpeech.pdf