How the Government Goes essays

How the Government Goes expositions A majority rules system is an arrangement of government by the individuals, practiced either legitimately or through chosen agent. Majority rule government implies individuals for the individuals, so approximately interpreted, popular government is controlled by the individuals. There are three kinds of majority rules system; Direct or Participatory Democracy, Democratic Centralism, Representative Democracy. Direct Democracy is an equitable arrangement of government in which all residents take an interest in legislative issues and dynamic. Majority rule Centralism is the type of government, which works on the reason that a legislature is just on the off chance that it serves the genuine interests of the individuals, is related with socialist systems of the twentieth century. Delegate Democracy is the most widely recognized popularity based structure in present day times. Rather than permitting the entirety of the qualified residents to take part in the administration, a modest number are chosen for fills in as delegate. Popular government (Greek demos,the individuals; kratein, to control), political framework in which the individuals of a nation rule through any type of government they decide to set up. In present day vote based systems, incomparable authority is practiced generally by delegates chose by well known testimonial. The agents might be superseded by the electorate as per the legitimate techniques of review and choice, and they are, in any event on a fundamental level, dependable to the electorate. In numerous vote based systems, for example, the United States, both the official head of government and the assembly are chosen. In run of the mill sacred governments, for example, the United Kingdom and Norway, just the officials are chosen, and from their positions a bureau and a head administrator are picked. Albeit frequently utilized reciprocally, the terms majority rules system and republic are not interchangeable. The two frameworks delegate the ability to administer to their chosen agents. In a republic, nonetheless, these authorities are required to follow up on their own best judgment of the necessities and int... <!

Participant Observation and Grand Theory Essay Example for Free

Member Observation and Grand Theory Essay Bronislaw Malinowski, with his pivotal field work of the Trobriand Islander people group in the start of the twentieth century still today considers a pioneer, if not the author of the British Social Anthropology. In his renowned book Argonauts of the Western Pacific. An Account of Native Enterprise and Adventure in the Archipelagos of Melanesian New Guinea that was first distributed in 1922 he builds up an expand methodological system for ethnographical research, otherwise called ‘participant observation’. This strategy will exceptionally impact the anthropological method of moving toward its field of study and consequently its hypothetical scene from that point on. Taking a gander at Malinowski’s portrayal of the family arrangement of the Trobriand people group, his enlightening and determining style of definition gets clear: â€Å"Each of the four tribes has its own name: Malasi, Lukuba, Lukwasisiga, Lukulabuta. (†¦) There are unique mixes of the group names with developmental roots, to descrive people and the blended majority having a place with a similar tribe: Tomalasi †a Malasi man; Immalasi †a Malasi ladies; Memalasi †the Malasi individuals (†¦). Close to the town of Laba’I, on the northern shore of the principle island, there is a spot called Obukula, which is set apart by a coral outcrop. Obukula is, indeed, a ‘hole’ (dubwadebula), or ‘house’ (bwala); in other words, one of the focuses from which the primary predecessors of the linage rose. † (Malinowski 1929: 496 f. , italics in unique) This very nuanced and case explicit case of the material picked up from his methodological methodology offers ascend to the inquiry if Malinowski’s legacy of member perception has perpetually removed Anthropology from presenting excellent speculations? To have the option to consider and talk about this inquiry, it is imperative to initially characterize what Malinowski delineated when he spread out his creed for ethnographical research by the term member perception. Also, a closer review of the announcement ‘grand theory’ is imperative for our motivation and will be explained in the second segment of this exposition. In this way, we will take a gander at these two ideas and their relationship to each other in segment three so as to move toward the inquiry whether Anthropology can be seen as a science ready to deliver stupendous hypotheses. I. Member perception In the foreword to Argonauts of the Western Pacific Malinowski expresses that he has â€Å"lived in that [Trobriand Island] archipelago for around two years (†¦), during which time [he] normally procured an exhaustive information on the language. [He] accomplished [his] work completely alone, living for most of the time directly in the town. † (1966: xvi). This announcement as of now contains the pith of member perception in hands on work. The sign of this methodological method of gathering information is the inundation of the specialist into her or his field of study over a significant stretch of time and the individual part taking in the connections of the individuals in the network contemplated. At the point when Malinowski characterized this new methodology of ‘first-hand’ perception he broke with the, around then winning convention of ‘armchair’ ethnography. In this earlier methodology, ethnographers accumulated information picked up from authentic sources to find speculations about specific parts of a typically ‘native’ network (Osterhoudt 2010). One of the fundamental commitments of Malinowski’s new strategy to anthropological hypothesis was that by taking an interest and watching conduct in the example network he discovered that an error between genuine conduct and story proclamations exists. â€Å"The perfection and consistency, which the minor verbal proclamation propose as the main state of human lead, vanishes with a superior information on social reality. † (Malinowski 1979: 83). This disclosure in itself as of now makes a point out of analysis towards the previous ethnographical ‘arm-chair’ way to deal with information assortment and assessment. Despite the fact that member perception depends on an apparently wide and instinctive research plan, it would, notwithstanding, be off base to accept that this methodology would be liberated from any mandate standards on the most proficient method to gather applicable information. Thusly, Malinowski depicts how first, the analyst must â€Å"possess genuine logical aims† (Malinowski 1966: 6) and be acquainted with the hypothetical foundation of human sciences. Further, the analyst should live in the field among the locals without anyone else/himself, and in conclusion the analyst needs to adhere to uncommon and severe logical strategies, for example, drawing â€Å"tables of family relationship terms, ancestries, maps, plans and diagrams† (idib. 1966: 10) to gather, plan and record her/his information. The past case of the family framework gives a feeling of the nitty gritty and case explicit data that is acquired by the utilization of member perception. Other than the sort of the information gathered, it ought to likewise be taken a gander at the territory of research and Malinowski’s recommendation of the subject to be considered. He suggests that the â€Å"field specialist watches people acting inside an ecological setting, regular and counterfeit; affected by it, and thus changing it in co-activity with one another. † (Malinowski 1939: 940). In this way, he centers around the person as a beginning stage and its connection to, and common reliance on a social gathering. The requests of a specialist will henceforth need to incorporate a â€Å"specific investigation of the person, just as the gathering inside which he needs to live and work. † (idib. 1939: 950). The aggregate life inside that gathering or society is generally to be found in specific sorts of exercises, ‘institutions’, for example, the â€Å"economy, training, or social control and political framework in place† (idib. 1939: 954). These foundations, as he calls attention to, can be viewed as a productive base to examine the individual’s intentions and qualities and they will give â€Å"insight into the procedure by which the individual is molded or socially shaped and of the gathering components of this procedure. † (idib. 1939: 954). II. Fantastic Theory In the accompanying, the decree ‘grand theory’ will be indicated and by doing so recognized into two unique propensities of understanding the idea. Wiarda (2010) characterizes a great hypothesis in his book Grand Theories and Ideologies in the Social Sciences as â€Å"those enormous, overall clarifications of social and political behaviorâ€liberalism, Marxism, communism, positivism, corporatism, political culture, institutionalism, therapy, balanced decision hypothesis, environmentalism (Jared Diamond), sociobiology, and now science and geneticsâ€that offer lucidness to the sociologies, help us to sort out and consider change and modernization, and give us displays to comprehend complex conduct. † (Wiarda 2010: x) This meaning of amazing hypothesis as a ‘overarching explanation’ is in accordance with Anthony Good’s (1996) comprehension of a ‘generalizing science’ that produces â€Å"universal, distinct and prescient laws† (idib. 1996: 34). Here a fantastic hypothesis is comprehended as a hypothesis giving a widespread and basic structure that offers importance to specific and individual marvels ‘on the ground’. In this procedure the â€Å"importance of the neighborhood and the unexpected, (†¦) the degree to which our own ideas and perspectives have been shaped† (Skinner 1985: 8) forms likewise a piece of the all inclusive system. The subsequent inclination to consider the possibility of fabulous hypothesis goes above and beyond and is chiefly portrayed by C. Wright Mills utilization of it. He energetically reprimanded the idea in his book The Sociological Imagination (1959): â€Å"The fundamental reason for fabulous hypothesis is the underlying decision of a degree of reasoning so broad that its experts can't intelligently get down to perception. They never, as stupendous scholars, get down from the higher simplifications to issues in their recorded and auxiliary settings. This nonappearance of a firm feeling of veritable issues, thusly, makes for the illusion so recognizable in their pages. † (idib. 1959: 33) As this statement appears, Mills’ comprehension of a fantastic hypothesis goes past our first definition. In this subsequent understanding Mills infers that researchers producing great hypotheses are fascinated in their undertaking to assemble theoretical, standardizing and widely inclusive systems and hence disregard the investigation of the ‘meaning’ behind their builds. The person with its specific qualities and translations, just as assortment on the size of the genuine region of research fall behind. III. Member Observation and its connection to Grand Theory Taken the simply sketched out origination of great hypothesis impacted by Mills and placing it in relationship with Malinowski’s procedure of member perception, the solution to our inquiry whether Malinowski’s legacy banished the method of Anthropology to ever deliver amazing speculations shows up unambiguously to be ‘yes’. Member perception in its very nature is near the individual and expects to investigate, over an extensive stretch of time, which social and social powers impact the person in a particular setting. In this manner, concerning Mills origination of fabulous hypothesis, Anthropology has a birth imperfection considered member perception that will consistently keep it from creating exceptionally conceptual stupendous speculations, which remain in no connection to the conditions from where they were derived from. A more intensive look uncovers that Malinowski’s comprehension of the anthropological development of hypothesis lines up with Mills analysis towards high

“Good Day Sunshine” Poem Analysis Essay

Diary 1 I think â€Å"Good Day Sunshine† is the sonnet that I can distinguish most on the grounds that this is the sonnet the creator shows his joy and energy for get another sweetheart. The significance I draw from this melody is that a man began to look all starry eyed at his new sweetheart, alluded to in the tune â€Å"I feel great in an uncommon manner, I’m in affection and it’s a bright day†. We can likewise think the extraordinary day is the day that the creator become hopelessly enamored, albeit really is a typical day, for the creator is radiant and unique. There is a graceful gadgets is utilized in this poemâ€rhyme. It can improve the perusers a lot to feel the author’s feeling. Despite the fact that this is a straightforward and simple getting sonnet, the rhyme and the inclination inside that the perusers may adore it. Q: What is the picture you get when you perused this sonnet? Diary 2 For now diaries, them two are hard for me to comprehend. All things considered, I can in any case draw something from the sonnet King Of Pain. In this sonnet, we can see that the creator was under an extraordinary difficult structure â€Å"There’s a little dark spot on the sun today, a similar old thing as yesterday, there’s a dark cap trapped in a high tree top†. Since the creator was under an extraordinary excruciating, everything in his eyes is dark, old and pitiful. Additionally, from the words â€Å"it’s my spirit up there†, it revealed to us that the creator felt terrible as the dark old thing, it’s likewise imply that the author’s soul is out of his body. In this sonnet, we can simple to discover couples of idyllic gadgets in it. There are cleansing, metaphors and embodiments. These wonderful gadgets cause this sonnet to have a more grounded feeling and let the peruser a lot more obvious. Q: What is the picture you get when you perused this sonnet? Diary 3 For now sonnets, in reality all are not hard to comprehend, they have only here and there composing aptitudes and wonderful gadgets, similar to the sonnet Tom’s Diner. This sonnet a sonnet, yet in addition the expressions of tune. In this melody you can simple comprehend that the writer feel in affection in the individual who the writer love so a lot, yet the writer feel bashful and never to tell the individual, so the writer composed this sonnet like recounting to a story to the perusers. In any case, we perusers can draw that the creator had not demonstrated the adoration to the one the creator love toward the finish of the sonnet. I think this is a pitiful completion. For the idyllic gadgets of this sonnet, I figure we can name it recounting stories. Q: Is the creator a man or a lady? Diary 4 This is the most unusual love sonnet that I have ever met. For the name of sonnet My Mistresses Eyes. I think this isn't the genuine courtesan of the creator, just the creator adores this lady so much and treats her as a paramour. What's more, presently let us view this sonnet, the creator said â€Å"My mistress’ eyes are not at all like the sun; Coral is definitely more red than her lips’ red; If snow be white, why then her bosoms are dun; If hairs be wires, dark wires develop on her head†. Every one of them are stating that his fancy woman isn't wonderful, overall quite even monstrous. Yet, this is an adoration sonnet, not a parody sonnet, by what means can the creator composed this in an affection sonnet? Most definitely, the creator composed this that mean he couldn't care less what number of awful characteristics the lady had. We generally state on the off chance that you love an individual, every awful thing will turn out to be acceptable. In this sonnet, we can see that analogy and symbolism were utilized in it. These wonderful gadgets make this sonnet has a more grounded feeling and let the perusers a lot more obvious. Q: What is the picture of the lady you get when you perused this sonnet? Diary 5 Vegans, clearly this sonnet is about a gathering of individuals who just eat vegetables and perhaps likewise about their nourishment. At that point when you read this sonnet you will discover my theory is right. The creator composed this sonnet not just portray the veggie lovers and diverse sort of vegetables, yet additionally need more individuals to comprehend what is vegan. This sonnet starts with â€Å"Vegetarians are remorseless, foolish individuals. Everyone realizes that a carrot shouts when grated†. Made the vegetables appear as though individual, depicts the thing when vegetables were eaten. I figure this creator must love meat to such an extent. There are two graceful gadgets in this sonnet, one is representation and the other one is symbolism. These wonderful gadgets make this sonnet has a more grounded feeling and let the perusers a lot more obvious. Diary 6 All today sonnets are social analysis once more, troublesome part for me. Undoubtedly, the weird natural product in this sonnet mean dark individuals. So this sonnet discloses to us how the dark individuals be treated previously, the white individuals treated dark individuals preferred creatures, not people. â€Å"Southern trees bear a bizarre natural product, blood one the leaves and blood at the root, dark bodies swinging in the southern breeze, odd organic product dangling from the poplar trees†. Abnormal organic product simply like dark individuals, dark individuals simply like unusual natural product, them two were held tight the trees. This likewise mean white individuals regarded dark individuals as article, not people. For the wonderful gadgets in this sonnet, it has representation and illustration. These beautiful gadgets make the perusers a lot more obvious how white individuals treated dark individuals before.

Why This High School Essay Samples Can Be Fun for Everyone

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Rene Descartes and Meditations - Free Essay Example

Sample details Pages: 3 Words: 902 Downloads: 1 Date added: 2019/07/30 Category People Essay Level High school Tags: Rene Descartes Essay Did you like this example? In the Meditations, Rene Descartes endeavors to questions everything that is conceivable. His vulnerability of things that ranges from God to himself. At that point, he proceeds to begin demonstrating that things do exist by first demonstrating he exists. Don’t waste time! Our writers will create an original "Rene Descartes and Meditations" essay for you Create order After setting himself up he can proceed to build up everything else on the planet. Next, he goes on to demonstrate, the brain and the body arent attached. With the end goal to do this he should initially demonstrate he has a brain, and afterward demonstrate that real things exist. I do agree with Descartes that the brain is discrete from the body. These are the contentions that I concur with Descartes. The 1st Meditation entitled What can be called into uncertainty, opens with the Meditator pondering the number of lies he has thought amid his life and on the ensuing brokenness of the group of information he has developed from these deceptions. He has made plans to clear away all he supposes he knows and to begin again from the establishments, developing his insight yet again on progressively certain grounds. He has situated himself alone, by the fire, free all things considered so he can crush his previous feelings with consideration. The Meditator reasons that he requires some motiv ation to question his present conclusions with the end goal to incite him to look for sturdier establishments for his insight. As opposed to questioning all of his feelings exclusively, He reasons that he may cast them all into uncertainty in the event that he can question the establishments and fundamental standards whereupon his suppositions are established. Everything that the Meditator has acknowledged as most obvious he has come to gain from or through his detects. He recognizes that occasionally the faculties can swindle, however just concerning articles that are little or far away, and that our tangible information all in all is very solid. The Meditator recognizes that crazy individuals may be more deluded, however, that he is unmistakably not one of them and neednt stress himself over that. In any case, the Meditator understands that he is frequently persuaded when he is imagining that he is detecting genuine articles. He feels sure that he is alert and sitting by the fire, however, mirrors that frequently he has imagined this very kind of thing and been entirely persuaded by it. Despite the fact that his present sensations might be dream pictures, he recommends that even dream pictures are drawn from waking knowledge, much like compositions in that regard. Notwithstanding when a painter makes a fanciful animal, similar to a mermaid, the composite parts are drawn from genuine articles ladies and fish, on account of a mermaid. Whats more, notwithstanding when a painter makes something totally new, in any event, the hues in the artistic creation are drawn from genuine experience. In this manner, the Meditator finishes up, however, he can question composite things, he cant question the straightforward and all-inclusive parts from which they are built like shape, amount, measure, time, and so forth. While we can question thinks about dependent on composite things, similar to a drug, space science, or material science, he presumes that we cant question examines dependent on straightforward things, similar to math and geometry. On further reflection, the Meditator understands that even basic things can be questioned. All-powerful God could make even our origination of arithmetic false. One may contend that God is remarkably great and would not persuade erroneously every one of these things. In any case, by this thinking, we should believe that God would not beguile him with respect to anything, but then this is unmistakably not genuine. In the event that we assume, there is no God, there is a considerably more noteworthy probability of being deluded since our defective faculties would not have been made by an ideal being. The Meditator discovers it relatively difficult to keep his ongoing assessments and presumptions out of his head, attempt as he may. He makes plans to imagine that these suppositions are absolutely false and nonexistent with the end goal to offset his routine state of mind. He guesses that not God, but rather some malicious evil spirit has invested in misleading him with the goal that all that he supposes he knows is false. By questioning everything, he can, at any rate, make certain not to be deceived into misrepresentation by this evil presence. We should take note of that Descartes uncertainty is a methodological and balanced uncertainty. That is, t he Meditator isnt simply questioning everything aimlessly, except is giving strong motivations to his uncertainty at each stage. For example, he rejects the likelihood that he may be frantic since that would undermine the objectivity that spurs his uncertainty. Descartes is attempting to set up this uncertainty inside a judicious system, and necessities to keep up a case to judiciousness for his contentions to continue. The envisioning theory would leave information of such things as numerical certainties alone, for they are no less valid in dreams. However, Descartes holds, if there could be a pernicious evil presence with full authority over my brain, at that point he could delude me always, for the assurance that normally goes to even the least complex of contemplations, for example, that 2+2=4, could be just his creation I feel certain. It accordingly shows up I can be sure of nothing and this is the point in which Meditation 1 closes.

Internet Exercise Essay - 1871 Words

| Internet Exercise #3: CDM Process | | | 6/24/2013 | | | The internet is the most recent tool that marketers are using to influence consumers. Discuss the impact of the Internet on the five stages of the CDM process. What happens differently, or how does the Internet use these processes to sell more efficiently? | Internet Exercise #3: CDM Process 1. Need Recognition During this first stage, the consumer recognizes a need that can be satisfied by a purchase. What are the ways that Internet marketers are attempting to trigger consumers’ recognition of needs? * Internet marketers use browser cookies to keep track of consumers’ behavior. Browser cookie is a small piece of data sent from a website and†¦show more content†¦* Experimental sources are not as easily influenced on the internet as the consumer usually does not have the ability to experience the product firsthand as they would in a store. The possible exceptions would be in trial software that can be downloaded prior to purchase or websites that allow you to virtually â€Å"test† a product. An example of this would be the Behr paint Virtual Color Selector or Paint your Place feature, where you can upload photos of the room you want to paint and see it in the colors you selected. However, the effective implementation of experimental sources often requires sophisticated planning, designing, and technology. What impact does the information available at Edmunds have on consumers’ alternative search? * Edmunds allows the consumer to read product reviews, get price quotes, search different cars all from one site, and find the dealerships in their area that have the car they are looking for. This allows the consumer to educate themselves on the cars that are available to them and comparison shop without leaving their home. A consumer could do all of the research on their next car purchase from home, go to the nearest dealership to test drive the models they are most interested in, then use the information to either try and negotiate the best price, or they can go directly to the dealer with the lowest cost for the car they are looking for. This helpsShow MoreRelatedHOSP 310 Week 5 Internet Exercises Essay1267 Words   |  6 Pagesï » ¿Week 5 internet Exercises Chapter 11: Exercise #1 a) One of the trends that are occurring in the hotel industry is the increase in construction in certain pipelines and areas. The Spanish influenced countries of Latin America and South America are seeing the largest increase. The increased interest in the Hispanic culture by society is driving many consumers to want to escape to the sandy beaches and the tropical oasis. 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International Class Faculty of Economics Andalas University 2014 INTERNET PROBLEM 14-1: REVENUE RECOGNITION FRAUD The Securities and Exchange Commission (SEC) found that Bally Total Fitness Holding Corporation, a nationwide commercial operator of fitness centers, fraudulentlyRead MorePlanet Fitness s Creative Marketing Plan932 Words   |  4 Pageshave a gym membership with their small $10 fee, partially people who reside in inter-city regions. Behavior As any other large company does these days, the gym relies heavily on behavioral marketing. The Internet has a huge community of gym goers who love to talk about their exercises on videos, blogs and social media. Planet Fitness recognizes this behavior through computer applications and cookies, web analytics, IP addresses and browsing and search history to create user profiles of individualRead MoreSwot1540 Words   |  7 Pageslocal gyms that are ran by neighbors and friends of a small town, and of course the private, elite country clubs and spas (First Research: Mergent, 2015). Regardless of size, name or cost; all of these fitness centers provide the same things; various exercise equipment: free weights, cardio machines (treadmills, the elliptical, and stationary bicycles), pools, and spas, sport courts (tennis, racquetball, basketball, etc.), personal training, and group classes. In today’s society, gyms and clubs are aRead MoreOffering Free Classes For Adults Can Help Pr event Illness2068 Words   |  9 PagesOffering free classes for adults can help prevent illness and promote overall health. Exercise not only helps with your health but it also helps with loneliness. 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Advanced Accounting Annual Reports Of JB HI-FI Limited - Free Sample

Question: Discuss about the Report for Advanced Accounting of Annual Reports of JB HI-FI Limited. Answer: Introduction This assignment is based on the subject of Advanced Accounting. During this assignment, the annual reports of JB HI-FI Limited and Harvey Norman Holdings Limited are analyzed in order to identify the extent to which the companies have followed the AASB (Australian Accounting Standard Board) standards. At the same time, the assignment has also compared the standards of annual reports of these two companies. At the end of the assignment, conclusion is derived by considering the key findings of the assignment. Along with the conclusion, the assignment also provides some recommendations for the improvements of annual reports of the companies. Analyzing the annual reports of JB HI-FI Limited and Harvey Norman Holdings Limited JB HI-FI Limited is one of the most popular retail organizations in Australia. The company is operating its business since 1974 and currently, it is located at 210 places. The company deals with the electronic products along with CDs and DVDs. As per the last years annual report, the company has earned profit of $135,555,000 and total revenue of the company was $3,456,016,000. The amount of total equity of the company in last year was $344,461,000 (Jbhifi.com.au 2016). Harvey Norman Holdings Limited is another large retail organization in Australia and it is operating its business since 1982. Presently, Harvey Norman Holdings Limited is operating business at 194 places in Australia and 86 places in the foreign countries. The company is having total 10000 employees only in Australia. The last years annual report has disclosed that Harvey Norman has earned revenue of $1,101,286 and the company was able to enhance the profit by 25.6% than last year (Harveynormanholdings.com.au 2016). However, if the annual reports of JB HI-FI Limited and Harvey Norman Holdings Limited are compared, then it can be identified that both of the companies have followed the standards set by Australian Accounting Standards Board or AASB. As per the auditors report presented in the latest annual report of JB HI-FI Limited, the company has provided the true and fair financial reports as required by AASB and Corporation Act 2001 (Jbhifi.com.au 2016). At the same time, the annual report of JB HI-FI Limited also mentioned that the presentation of the financial statement of the company has been done complying with the International Financial Reporting Standards s required by Accounting Standards AASB 101 (Jbhifi.com.au 2016). On the other side, the annual report of Harvey Norman Holdings Limited has also mentioned that the company has prepared the annual report as per the Australian Accounting Standards Board or AASB and International Financial Reporting Standards or IFRS. At the same time, the annual report noted that Harvey Norman Holdings Limited has also followed the Corporation Act 2001 (Harveynormanholdings.com.au 2016). However, in order to verify whether the companies have truly followed the AASB requirements or not, it is important to have an idea about the requirements of AASB. Some of the requirements of AASB are as under: Annual report of the companies must disclose all of the financial information that affects the interest of the stakeholders (AASB, C.A.S 2016). The financial statements in the annual report of the entity must include the consolidated financial statements The measurement of the assets must be done at their fair value (AASB, C.A.S) The financial statements must be presented in a way that ensures that comparability of the current years financial figures with the previous periods. The financial statements must be presented as per AASB 164, which suggests for interim financial reporting (Bond, Govendir and Wells 2016). Two companies, JB HI-FI Limited and Harvey Norman Holdings Limited, follow the above-mentioned requirements of the AASB, which can be indentified in the following extracts from the annual reports of the two companies: Extracts from the annual report of JB HI-FI Limited: Figure 1: Extract from annual report of JB HI-FI Limited (Source: Jbhifi.com.au 2016) Figure 2: Extract from annual report of JB HI-FI Limited (Source: Jbhifi.com.au 2016) Figure 3: Extract from annual report of JB HI-FI Limited (Source: Jbhifi.com.au 2016) In the above extracts, it can be identified that JB HI-FI Limited has prepared the consolidated financial statements and at the same time, it can also be seen that the financial report has provided the fair view of financial position. Along with that, the disclosure policy of the company is also clear in the above extract. The last extract from the annual report is clearly indicating the AASB standards that the company has followed. Extract from the annual report of Harvey Norman Holdings Limited: Figure 4: Extract from the annual report of Harvey Norman Holdings Limited (Source: Harveynormanholdings.com.au 2016) Figure 5: Extract from the annual report of Harvey Norman Holdings Limited (Source: Harveynormanholdings.com.au 2016) Figure 6: Extract from the annual report of Harvey Norman Holdings Limited (Source: Harveynormanholdings.com.au 2016) In the above extracts from the annual report of Harvey Norman Holdings Limited, it can be seen that the company has followed the standards of AASB. The company has also prepared the consolidated annual report. The extracts from annual report is also disclosing that the financial report has been prepared by following the historical cost method. However, the valuation of the land and buildings, investment properties, listed shares, derivative financial instruments has been done based on the fair value method. Therefore, the annual report of Harvey Norman Holdings Limited is indicating that the company has not properly followed the guidelines provided in the AASB in case of measurements of the financial values excepts some of the assets. On the other side, in the annual report of the company it has been mentioned that the corporate governance is good but there is nothing mentioned to support that the corporate governance is good. The directors report of the company has stated that the company has followed the principles of good corporate governance but which principles the company has followed has not mentioned in the report. On the other side, the annual report of JB HI-FI Limited has not mentioned about the corporate governance policies clearly. The company has stated that it has followed the relevant corporate governance standards but nothing is mentioned about the policies of corporate governance. Moreover, the annual report of the company has not maintained AASB 137 properly. As per AASB 137, an entity is bound to disclose the contingent liabilities if it considers itself responsible towards the society. However, if the annual report of Harvey Norman Holdings Limited is noticed, then it can be seen that the annual report has clearly disclosed the contingent liabilities of the company. The annual reports of Harvey Norman Holdings Limited and JB HI-FI Limited have nothing mentioned about their CSR (Corporate Social Responsibilities). However, as per the standards of corporate reporting, it is essential for the organizations to mentioned about their corporate social responsibilities in the annual reports (Council 2015). Australian Accounting Standards Board is under the International Financial Reporting Standards and disclosing the corporate social responsibilities is mandated by IFRS (Kent, P. and Zunker 2015). On the other side, the annual reports of these two companies have stated the consolidated financial statements for only two years 1. The year for which the report is prepared that is 2015 and 2. One previous year that is 2014. However, as per the standards stated in AASB, the companies are required produce the financial statements for current year and that must show the comparability of previous years (Dakis 2016). This is clearly indicating that the companies have not fulfilled the AASB requirements properly. Reasons behind the mismatch with the AASB The reason for which the companies have manipulated their annual reports may be less knowledge of the accountants. It can be happened that the accountants are not aware of the requirements of the AASB standards. However, Rudzani and Manda (2016) argued that the preparation of annual report is not the sole responsibility of the accountants. The annual report of a company represents the company and its financial performance. Therefore, it is the duty of the higher authority to check the annual reports before it is published. There may be an intension of misstating the financial transactions in the annual reports. Lockwood (2015) commented that the companies sometimes ignore the AASB or IFRS standards in order to enjoy some unethical benefits like, tax evasion or paying less return to the shareholders and investors. For example, in the annual reports of JB HI-FI Limited, the company has not mentioned about the contingent liabilities, which indicates that the company is not responsible towards the society as per AASB 137 (Zhou, Birt and Rankin 2015). Due to this, the company can easily avoid its social responsibilities, which can increase its profit level or minimize its costs. Apart from that, in the 2015s annual report, the companies have not showed the comparison between the financial performance of 2015 and previous few years. This can be interpreted as the companies had intension to under-state some financial figures or values, which helps the companies to conduct tax evasion. At the same time, the companies can over-state the financial values in order to mislead the investors. The unclear corporate governance policies in the annual report of the companies may be the effect of companies intension to mislead the external stakeholders (Dakis 2016). In the annual reports of the companies it is only written that the corporate governance has followed the good corporate governance principles but the stakeholders will not get any idea about the corporate governance policies by reading this statement. Comparison between the annual reports of JB HI-FI Limited and Harvey Norman Holdings Limited The companies JB HI-FI Limited and Harvey Norman Holdings Limited are the well-known business organizations in Australia as well as in the international market. However, if the annual reports of these two companies are compared, then it can be identified that the annual reports of the two companies have followed more or less similar formats and standards. The annual reports of both the companies have mentioned that they have followed the AASB requirements. The annual reports of Harvey Norman Holdings Limited and JB HI-FI Limited have followed the AASB 1031 Materiallty, AASB 2012-3, AASB 2013-4. However, there are few differences between the annual reports of the two companies. For example, in JB HI-FI Limited, the annual report has mentioned that the company has followed the AASB standards like, AASB 2013-3, AASB 2013-9 but in case of Harvey Norman Holdings Limited, the annual report stated that the company has followed AASB 2013-5 other than AASB 2012-3 and AASB 2013-4. There is a similarity between the two annual reports and that is in the valuation in the financial transactions. In the annual reports of both the companies, it has been identified that they has valued or measured the financial transactions other than few assets and transactions as per the historical cost method. In case of land and buildings, derivative financial instruments, listed shares the valuation is done as per the fair value method. Conclusion and Recommendations In this assignment, it has been identified that the annual reports of JB HI-FI Limited and Harvey Norman Holdings Limited have followed the standards provided in Australian Accounting Standards Board. During the analysis in the assignment, some extracts from the annual reports of the companies have been provided, which disclosed the truth of maintaining the AASB standards. However, in the in-depth analysis of the annual reports, it has been found out that in some cases, the companies have not followed the standards or requirements of AASB properly. In case of valuation of the assets and other financial transactions, the companies have followed both historical cost and fair value methods while measuring the assets and other financial transactions and instruments. In the comparison between the annual reports of the both the companies, it has been identified that the annual reports of both the companies are more or less similar. However, there are some differences between the two annual reports. The AASB standards which are followed by the companies different in both the companies. However, few standards are common in both the companies. Recommendations: The companies need to follow the AASB standards properly. The companies need to show the consolidated financial statements for at least last three years so that the comparison can be done properly. At the same time, the companies must state about their corporate social responsibility activities in their annual reports. Along with that, the companies also need to mention their contingent liabilities in the financial reports. Reference list: AASB, C.A.S., 2016. Consolidated Financial Statements. Bond, D., Govendir, B. and Wells, P., 2016. 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