Bartleby And Civil Disobedience Essay Research Paper free essay sample

Bartleby And Civil Disobedience Essay, Research Paper The profoundly rearranged meaning of common rebelliousness given by Webster s Dictionary is peaceful protection from a statute through refusal to follow with it, on confirmations of second thoughts. Thoreau in Civil Disobedience and Martin Luther King in Letter from Birmingham Jail both contend that Torahs thought of each piece uncalled for in one s head ought to non be clung to. In Herman Melville s Bartleby, a grown-up male named Bartleby is thought of by numerous individuals to rehearse common resistance. His activities are peaceful, and he will not follow with anything his foreman says. Yet, his conduct has nil to make with moral thought processes. Bartleby is just an alone feline who does non wish to work and has nil to make with common resistance. Thoreau says that if injustice is of such a nature, that it expects you to be the operator of shamefulness to another, so I state interfere with the law ( Jacobus 134 ) . We will compose a custom article test on Bartleby And Civil Disobedience Essay Research Paper or on the other hand any comparable theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page He is expressly giving authorization for a man to ignore anything the person in question finds ethically inadmissible. Be that as it may, in Bartleby, Bartleby s supervisor topographic focuses no out of line Torahs and relegates no out of line work. He just asks Bartleby to make simple endeavors, for example, when those records are completely duplicated, I will contrast them and you, or, only measure around the Post Office, won T you? What's more, check whether there is anything for me ( Melville 116 ) . The foreman, who is other than the narrator, neer solicitations Bartleby to execute any difficult employments. Martin Luther King, Jr. s perusing of an out of line law is, a codification that a numerical or force mass gathering constrains a minority gathering to obey however does non do authoritative on itself ( Jacobus 159 ) . The injustic nutrient E portrayed here by King other than does non fit the word picture of Bartleby s foreman. Bartleby needs no affable resistance since nil could be viewed as uncalled for in the foreman s course. Regardless of whether an unreasonable demonstration were set against Bartleby, he would non hold had any considerations about the shamefulness. He was a grown-up male who required a topographic point to populate and take to be a law-copyist. He wants to make any work and no longing to communicate with different universes. Whenever a request was given, a similar reaction would reply from Bartleby s oral cavity: I would incline toward non to ( Melville ) . Bartleby did non gauge the issues of ethical quality and unethical behavior in his assignments. He just does non want to cover with others. When requested to investigate some work with Turkey and Nipping, he won't. His foreman offers him a spot, and he declines this each piece great. The stoping footer to Bartleby regions that Bartleby s old calling was an auxiliary assistant in the Dead Letters Office in Washington. The dead letters he took care of had no relationship to any populating person. Bartleby was familiar with working at a topographic point where covering with grown-up male is unneeded. As Thoreau says, Dead letters! Does it non sound like dead work powers? ( Melville 140 ) . Bartleby has no association with common rebelliousness. Ruler and Thoreau s musings of what common resistance is do non fit up with the activities of Bartleby. Bartleby was non trying to do an announcement against out of line Torahs by non remaining by them. He was only a solitary wolf. Every one of his refusals to make what was requested originated from his interest to be isolated from humankind. Bartleby simply needed to populate without anyone else with nil yet his ain plans to cover with.

Macroeconomics- methods of Economic growth for Singapore and Hong Kong Essay

Macroeconomics-strategies for Economic development for Singapore and Hong Kong - Essay Example The costs of merchandise offered by the economy have assurance in a free value framework (McEachern, 2012). The countries should search for the items and administrations that individuals are intrigued and center around building them. Today, huge countries that control the world’s exchange rely upon showcase economy since it is the place they control and take an interest in the two fares and fares. Singapore and Hong Kong are a portion of the new countries that have grown up and embracing the market economy to expand their seriousness as well as give it a monetary bit of leeway. Also, tax assessment laws are another way both Hong Kong and Singapore can use to empower financial development. On the off chance that the economies don't give enough assessment, they won't have the option to gracefully the foundation and administrations they have to continue existing organizations or draw in new ones. Interest in foundation and human capital †protected and present day framework ensures interests in the nation. Any nation with a high number of financial specialists prompts more fares from the nation. Better ventures, along these lines bring about the development of the economy of the countries (McEachern, 2012). The streets in Singapore and Hong Kong are of top notch in this manner offer snappy and effective vehicle framework for the products and ventures. In addition, improved frameworks draw in financial specialists and lessen the expense of creation. Accessibility of modest power and improved street organize is principal to opening inside territories as they have potential when reach. A portion of the recently industrialized countries figured out how to arrive at the stage due to the created framework. Thus, accessibility of human capital is essential is any economy since it decides the info required towards higher creation. For example, any country that needs to pull in sp eculators must guarantee that it gives faculty that aid the every day running of the organizations just as firms that have been

Critical and Financial Analysis of Facebook The WritePass Journal

Basic and Financial Analysis of Facebook Reference Basic and Financial Analysis of Facebook History of facebookDATAREVENUEWebsiteCriticismImpactconclusionReferenceRelated Presentation Facebook is the informal organization which is utilized around the world. It has been popular among the individuals inside brief time of the time. It joins individuals starting with one spot then onto the next through simple access. Like Hotmail, G-mail, Yahoo; they are additionally the electronic email administration yet face book is quick approach to move any message and data among the individuals. More than â€Å"600† million of the individuals have been utilizing this site which was dispatch in February 2004. In this site client open their own profile, include different clients as companions and join distinctive page or client bunch as indicated by their advantage. They update their photos, status as indicated by their temperament in addition to they will get programmed warning when they update their profile. The start of the face book was begun from understudy, where they were given help originates from everyday for the book by college organizations in the United States so they can realize each other through this administration. This encourages understudies to impart among the understudies with respect to various topic. To have a face book account the client must be 13+. At that point no one but they can have their records. Presently we can utilize face book in each device where there is a web get to normally are versatile, iphone and so on we can know any data that is going on among our companions, family and the most recent news any place we go. In spite of our bustling life this face book has been so famous even a solitary day without utilizing it individuals won’t remain. In other word, face book have made our bustling life simpler by associating individuals. History of facebook The organizer of the face book is:†Mark Zuckerberg† who was the understudy of the â€Å"Harvard† and; had taken the thought and a portion of the PC source code from his roomate. Before this site was utilized among just understudies of Harvardâ however was bit by bit extended to other college later on. With the help of the understudies face book was formally dispatch for school and school level too. On the dependent on consumersreports.org it is accept that there were 7.5 million of the childern who join face book when it was legitimate for the childern for 13+. On Janauray 2009 face book was the most mainstream long range interpersonal communication administration inside month. At the point when Mr. Zuckerberg dispatch this site he was charged by organization for copyright and was close for hardly any days after the fact on he extended this undertaking by making an investigation instrument. Again after when it was dispatch he was denounced by his companion Cameron Winklevoss, Tyler Winklevioss and Divya Narendra by deceiving them in a phony dream so he can assist them with building an interpersonal organization called Harvardconnection.com. There were a great deal of examination with respect to this so at long last he was charged against that. Inside first month the understudy were limited to utilize this records yet the extension of site was so quick for the most part in canada and joined state. On 26 september 2006 the face book was for everybody old enough 13 with a vaild email id. Presently we can perceive how it’s been among us in our everyday life. Consistently we can discovered individuals remarks and propelling new page with new thought. Presently it’s the third biggest US web organization after Google and Amazon. Information Complete dynamic User Date Client (in million) Days after the fact Month to month August 26,2008 100 1,665 178.38% April 8,2009 200 225 13.33% Sept 15,2009 300 150 10% February 5,2010 400 142 6.99% July 21, 2010 500 166 4.52% January 5, 2011 600 168 3.57% The above information hasâ been gathered for the web through the assistance of the google. It showsâ what number of client are been expanded in a specific date. Like in august 26,2008; 100 millon individuals were utilizing face book which is truly alot. This shows how it was so well known among the understudy since the start of this site was begun from understudies. We can discover the increament of the client around 2009 and 2010 alot and alot so at last around 2011 january 5 the complete client of face book were 600 million individuals and estimation is more for the coming year. Income (assessed in millions US$) Year Income Development 2006 $52 2007 $150 188% 2008 $280 87% 2009 $775 177% 2010 $2000 158% This table shows how the income has been expanded with the expanding client. For the most part the income has originated from the notice. It serves microsoft as bannner adverstisement and just those organization who exist in the microsoft ‘s notice stock. The above reference chart shows the age bunch who has utilized face bookâ so frequently. It’s shows the unmistakable graph about how frequently we are utilizing face book. According to the outline the age bunch 18-25 they are utilizing the face book in huge sum and the least client are from 55-65. However, over everything we can see the client of face book is generally femal client who is utilizing face book so regularly. Site As we probably am aware it is a person to person communication administration where client open their record with specific profile picture data about them,contact data and their advantage. Client ought to have their substantial email address which is required when they are login and a secret word for the security so you can just open your records. At the point when they open it shows notice, new changes occurring in there, message and companions demand. Whatever warning client gets like remarks, companions solicitation, message and other stuff. Client can acknowledge the companion demand as indicated by their desire, they can take a gander at their data and can include or disregard them. They can transfer their new pictures,share the music video,comments and can join distinctive different gatherings as indicated by their advantage There is warning area over the top where you can see the all notice who remark on your status, pictures. Who label you in which picture ? everythings which are connected with you. Likewise you can change your status as indicated by your disposition and intrigue. As an afterthought you can perceive what number of companions you have and you can even classifiy them into relationship as sibling, sister, mother, spouse and so forth.. There is protection setting additionally which permits the client to do private setting for the record where he/she can cause the setting in a such a manner where the another client to can not see their profile until and except if they are theirs companions. Client can obstruct the individual whom they don't care for and who are accomplishing something past the impediment like maltreatment so they can report as misuse when they are going to hinder that individual. They can even conceal the individual data about them through the assistance protection setting. They can even visit with their companions online like Yahoo and Messanger which is appeared toward the side of the site page. Its shows what number of individuals is online over that tab with their names of face book. You can even utilize distinctive name as your desire and want. Different offices of this web is we can look for the individual which is individual from face book yet not your companion and send a companion demand ju st as a message. Its’ genuine grandness is that it makes each service progressively rejoicable like birthday events, anniversery since entire world takes an interest in wishing you. You can make numerous collection to put the image. What's more, can label those image to your companions and even kept the one as your profile picture. So individuals can remember you and can include you in their face book. A few times this site fill in as medium to move the news. Despite the fact that we don’t have the opportunity to watch news yet the news channel over the face book page with the goal that you are constantly refreshed. Analysis Because of its ubiquity face book has been the issue forâ debate.â Where we can see this site is the generally use by youthful age as the above outline shows it. Where various exercises has been agreed in the wake of going along with it. A few  countries has been blocked such  in Iran, Pakistan, Uzbekistan, Bangladesh and so on the grounds that it is judge as against Islamic and something about the strict segregation. A portion of the work place has been restricted utilizing the face book on the grounds that the laborers are caught up with utilizing facebook instead of working. Recently arisedâ debateâ about face book is with respect to it’s having no security since any programmers and phishers and top most thing face book doesn't hold accounts which is plainly written in contract yet client try not to understand them. Effect Being a face book client there a great deal of effect which has been caused in our everyday life. In spite of the fact that it has been utilize worldwide however it shows a great deal of effect in the public eye, monetary and media. There are been alot of case which cause as distruction in a family and society. As a model: in nepal we found a situation where a wedded person take his better half picture and with the assistance of photoshop he cut done his significant other n put it into the another image where a young lady is absolutely bare. He shared this image to the entirety of this companion according to result when his better half came to think about it there was a great deal of contentions between them. Another case was found in the capital city of nepal where 19 years kid backmailing a young lady age 25 to place her stripped picture in facebook in spite of the fact that the kid was gotten yet at the same time we can see this issue in our everyday life. Indeed, even in uk we can hear a great deal of news with respect to sucide in light of the fact that their companions are making their fun in face book which they can not endure. Its all since we are utilizing it so as often as possible in our life and it became as a piece of our everyday rota. Individuals are hesitant to confront any circumstance in spite of the fact that it will not be right yet will be well known when they are kept in face book and in a couple of second all client will become to think about it.Another issue is made by guardians it’s self who open there kids accounts as we can realize we are not permitted to open record until and except if we are 13 yet we can discover their records of face book. Indeed, even we can discover programmers who c

Symbolism in The Catcher In The Rye - Free Essay Example

It is proven that the environment that one grows up in can alter the person forever. J.D. Salingers novel, The Catcher In The Rye is based in the 1940s. The novel is narrated by Holden Caulfield and follows his journey after failing his school Pencey Prep. The novel centers around Holden, and his transition from childhood to adulthood. Salinger writes using abundant amounts of symbolism throughout the novel to convey the emotions of Holden. The three symbols that are most significant to the story are the red hunting hat, Alliers baseball mitt, and the Museum of Natural History. The red hunting hat resembles Holdens insecurities, itrs bright red color appeals to Holdens desire to be distinct, when he wears it he becomes confident. CD Even though Holden really got a bang out of the hat (Salinger 27), he is embarrassed and lacks the confidence to wear it in public. Holden takes the hat off in the train, at the bar, and also in the hotel lobby. The hat demonstrates his discreteness and who he wishes to be. He wears the hat whenever he wants to be different and deviant from the people in the vicinity of him. Phoebe does what she knows will make Holden happy what she did it damm near killed me she reached in my pocket took out my hat and put it on my head (Salinger 212). This reveals that Phoebe understands the impact the hat has on Holden and wants Holden to be happy. Holdenrs red hat is also tied to Alliers red hair. Holden seems to find comfort in the hat since it makes him feel like Allie is still alive and with him while he wears it. Allie had an exception al personality according to Holden earlier in the novel and Holden uses the hat to reassure himself when he feels morose. While the red hunting hat gives Holden confidence as well as something to differentiate himself from others, Allies baseball glove gives Holden a sense of hope. Alliers baseball glove is covered in poetry written in green ink, it acts as a periapt for Holden. The glove does a great job at representing Holdenrs love for his deceased brother, Allie, as well as his distinctiveness. Allie covered his left-handed glove in poems so he could entertain himself during slow parts of a game is an affecting reminder of his personality. While writing the descriptive composition for Stradlater Holden talks about Alliers glove The thing that was descriptive about it, though, was that he had poems written all over the fingers and the pocket and everywhere He wrote them so hed have something to read when he was in the field and nobody was at bat (Salinger 43). This quote shows how unique and unusual Allie had been. When talking about the baseball mitt we see a gentle side of Holden. Holden does not assimilate why someone so special and wonderful can die the way Allie did. Holden speaks to Allie when he is in emotional distress. The glove is like a talisman to Holden he cherishes it for what it truly is. After Stradlater had returned from the date with Jane he reads the composition and says For Chrissake, Holden This is about a goddam baseball glove? I went over and pulled it right out of his goddam hand. Then I tore it up (Salinger 47) This exemplifies what the mitt truly means to Holden, and that other people dont necessarily understand how important the topic of it is actually to Holden. Holden became enraged when Stradlater so casually dismissed the glove. Holden feels closer to his brother due to the glove even though he is not around anymore. While the glove is the connection and inspiration that Holden looks to when he is in distress, the Museum of Natural History represents the world Holden wished he lived in. The Museum of Natural History has displays that are frozen and unchangeable, everything is solid and still, every time Holden goes the exhibits are in the same place. As Holden walks towards the museum, he describes the museum as the best thing, though, in that museum was that everything always stayed right where it was (Salinger 121). It is portrayed that Holden wishes life was like a museum and did not change. Holden associates the museum with his childhood before Alliers death. Nevertheless, when he arrives at the museum he chose not to enter it. When I got to the museum, all of a sudden I wouldnt have gone inside for a million bucks. It just didnt appeal to me (Salinger 122). It is likely that he does not want to risk having his pure childhood memories ruined by there being change when he walks in. The museum represents safety, childhood, and happiness to Holden. Everything considered it can be said symbolism in The Catcher In The Rye is commonly reflected upon. Holden suffers a loss that ultimately changes his approach towards life and his competency to form any relationships.

The Civil War Of The American South - 3167 Words

In the time after the Civil War the American South found itself in a sudden and un-prepared for state of great cultural flux, which came coupled with the destruction and rebuilding efforts of the physically ravaged post-war landscape; dubbing this new post-antebellum Southern era the time of Reconstruction. The beginning of this time saw the freeing of the slaves and the end of (legal) slave economics in the South, and therefore brought with it an initial sense of hope for the black Southern inhabitants. However, this hope was quickly diminished and replaced as the fear and powerful status-quo enforcing measures of the white upper class began to take hold throughout their society. Though a variety of efforts were used against black†¦show more content†¦There are a variety of reasons for the greater subjugation of black men over black women in Southern society which can be initially examined in order to understand the unique position which black women held. But one of the mos t evident and powerful, which lead to and was used in justifying a large majority of the efforts made against the advancement of black men, was that of a fear of miscegenation or racial mixing. An idea which had long since been held as one of the greatest fears of and threats to the status of the white race as superior. As a means to stopping this dire threat, the sexuality of the black male was conflated and propagandized far and wide to be an unstoppable force; and the black men embodying it to be so incoherently lustful and animalistic in their desire for white females that they would take any one at any time regardless of the situation. One particular example of the clear spreading of these type of ideas was discussed in Glenda Gilmore’s text â€Å"Gender and Jim Crow: Women and the Politics of White Supremacy in North Carolina, 1896-1920†. In which she discusses the almost conspiracy like efforts of three politically involved white men Furnifold Simmons, Josephus Daniels, and Charles Aycock; who spread their overly sexualized and intentionally frightening propaganda – of black males as lust filled beasts hunting the white women – so effectively that they influenced the infamous

Essay on History and Uniqueness of the Culture of Nigeria

History of the Culture The first known human remains within the Nigerian region was found to be dated within the Last Stone Age (around 10000 BCE and 2000 BCE); they were called the Iron Age-Nok people. Between the pass of time, many different groups of people have migrated into and immigrated out of this land. The early societies that had settled down within this area were decentralized and focused on small villages or village groups. However, by the end of the first millennium CE, through social interactions and trade with their neighboring groups, societies began to develop more centralized state structures based on kingship. By the 11th century, powerful empires were built in the northern and southern regions of Nigeria. Although the†¦show more content†¦Nigeria is also the 7th biggest supplier of crude oil on earth, and is considered Africa’s economic giant. Geography, climate, and political conditions are all interconnected with influencing the Nigerian culture. All three factors had affected different parts of the region and have created the history of both strong empires and weak villages. During the early periods, the open plains had allowed communication between different villages in the north and expand into an empire. The climate there also gave an advantage for hunting and gathering, and through many interactions with others, helped spread the main religion of the north, Islam. The Muslim religion is deeply incorporated into both political and cultural aspects of the Northern Nigerian lifestyle. The strong influence of Islam still strongly remains within the Northern area of Nigeria. The Eastern and Western regions are filled with swampy areas and between the numerous swamps are islands filled with oil. Due to the vast amount of forests between them and the north, the Eastern and Western parts are not as influenced by Islam. This culture’s worldviews really depend on what area of the region we are focusing on. 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Conceptual Framework for Obligations Financial Reporting

Question: Discuss about the Conceptual Framework for Obligations Financial Reporting. Answer: Introduction In todays world companies are expanding their operations globally; as a result financial reports are becoming more complex due to the high involvement of financial transactions. Due to the existing complexities, shareholders and stakeholders are not able to understand and analyze the financial report for their own use. Financial statements are included in the annual report of an organization which is a comprehensive report which addresses the need of knowing the financial performance of the company ti its shareholders, creditors and investors. Hence it is the responsibility of the accountants to simplify the terminology used in those statements to make every individual who is not technically qualified can read and understand. Internationally acclaimed accounting bodies such as IASB and AASB have provided a legal framework which gives a true and fair view of the organizations financial position. It is the duty and obligation of an accountant to make sure that these accounting standard s are followed properly and provide the right judgment about the organizations performance. They should disclose all material information which can affect the decisions of the investors in the long run. Importance of simplifying the annual reports An annual report of the firm gives an insight about the companys performance and its future strategic decisions taken in the previous financial year to its shareholders and stakeholders. It is very important that it should be provided in such a manner that it is understandable to everyone, to be very specific the companys investors. The investors analyze the important information and take crucial investment decision based on that. So, it is very important simplification of material information should be done (Deloitte, 2014). Elements of simplification: Materiality and disclosure: Organization should provide information which is relevant to the shareholders and stakeholders. Irrelevant information provided may distract and confuse the investors but not disclosing any financial information should not be misunderstood as concealment of important information which will considered as a fraud (Hughes Fisher, 2015). In the report of AGL energy information about their business growth, profitability of each business segment, future strategic plans and cost and expenses occurred are presented in very precise and clear manner (CPA, 2012) Illustrative tables and figures: It is not important for the user of annual report to understand important information between the lines. The information should be presented in an interactive manner so that the investor does not miss any relevant information. On the very first few pages all the information regarding companys EBIDTA, EBIT, underlying profits etc. are provided in a graphical format showing clearly the increasing and decreasing trends. Also AGLs major achievements and developments are highlighted using pictorial view (Grand thornton, 2015). Comparative analysis: Investors can only analyze the growth of the company by comparing current year performance with the previous ones. Comparison plays a crucial role in the investors decisions. AGL energy has stated the information of past 4 years in preparing the financial statements to provide an overview of companys performance (Deloitte, 2015) Footnotes and explanation: It is not possible to understand each and every item mentioned on the financial statements, so the companys explain the relevant details in the footnotes, so that it can provide additional detail view to the investors. In AGLs report all the necessary clarification regarding the financial statements are disclosed in footnotes in a very clear manner (HMT, 2014). Financial illiteracy in the context of IASB/AASB The purpose of preparing an annual report is to help the investors, lenders and creditors to take appropriate investing decisions based on the performance of the company. Not every individual is an expert in reading and interpreting the financial reports provided by the company. Companys financial report as it is prepared by professionals is complex and difficult to understand. Financial illiteracy in this context refers to situation where the investors or any concerned party are not in a position to understand the financial statements and as a result they are not being able to take any sound investment decisions. To cope with this problem internationally recognized accounting bodies such as IASB/AASB have provided a universally accepted framework in terms of accounting standards and concepts to simplify the annual report for its end users. The aim of these organizations is to set high quality understandable standards which are accepted uniformly all over the world. They provide vari ous guidelines regarding disclosure and presentation which is to be followed strictly. IASB/AASB standards are following principle based system which follows judgment based application of policies and procedures (ACCA, 2014). The advantages of following principle based system are: They give a true and fair view of the financial statements. It encourages the use of professional judgments rather than following rigid rules. More flexible can be changed with the change in business environment (AASB, 2015). There are certain concepts which provide a framework for the better understanding of the annual report. The annual report of AGL energy has been prepared in accordance with the AASB standards which are taken from the IASB standards. These are: Report Entity concept: Under the reporting entity concept more emphasis is laid on preparing the consolidated or combine financial statements of all the businesses of the organization. The report of AGL energy has prepped their statements in a consolidated manner and the loss mentioned is also consolidated loss (ICAS, 2012). Recognition and derecognition: According to the recognition concept all the material transaction should be brought into the light of the investor. Derecognition concept refers to ignoring all the irrelevant information which does not affect the investment decision should be ignored. AGL energy has mentioned in detail about their energy plant transactions, sale and purchase of their fixed assets in a detailed manner (IFRS, 2015). Measurement: It is the right of the investor to know the method used to evaluate the assets of the firm. AGL energy in their notes have disclosed that they have prepared the consolidated financial statement on the basis of historical cost method and financial assets are measured using fair value (ACCA, 2013). These concept provide an overview about the policies and procedures followed by the company in a simple and clear manner. The annual report of AGL has been a clear example of a good and precise report as it states all the necessary in an easy and organized manner, this report educate investors about all the material information which will form a strong basis for their investment decision (PWC, 2015). Role of professional judgment A financial report cannot be presented without the help of professional and qualified individuals. These professionals are Auditors, accountants and chartered accountants. Companies hire these people to give their professional judgments to make their financial report more reliable and credible. There is no governing framework for providing a professional judgment rather it is based on the abilities, experiences and intuition of the professionals (Ernst Young, 2015). As told before there is no governing law or standard for giving a sound judgment but they should be made in the context of existing applicable accounting standards, concepts and policies. Requirement for providing professional judgments: Professional judgments should be exercised by a professional who have knowledge and expertise in that area because it is assumed that they have the required skills and knowledge. Professional judgments should be taken within the framework of accounting standards, policies and concepts. Professional judgments should be taken while analyzing all situations and circumstances and professional should take the responsibility of their decisions (Ernst Young, 2015). The authority of taking professional judgments lie in the hands of the auditor and the prepare of the financial statement. An auditor is an individual who checks and verify all the information presented in the financial report before it is presented in front of the shareholders and stakeholders. Without the auditor the financial statements are mere a piece of information which is not verified and authorized. It is the responsibility of the auditor to verify and check each and every items and cross check that they have supportive evidence or not (ASIC, 2015). Elements of judgment on the basis of concepts: Neutrality: An auditor should be a third party who should not be influenced by the management a sit will not ensure the accuracy and will subject to biasness. So in order to provide a true and fair judgment the auditor should be neutral and provide a fair judgment to the shareholders. Prudence: While auditing the financial statements the auditor should provide a their expert judgment on the basis of analyzing all the facts and figures, because their judgment will become a criteria for investors decisions in future. Reliability: The auditor should check all the items present in the financial statement along with their supporting documents to ensure that they are reliable and not fraud. Materiality: The auditor should also check that all the material information are disclosed and there is no concealment of facts on the part of the company. Shareholders and investors only trust on reports which are authenticated by an auditor. No annual report holds any importance if it is not authenticated by an Auditor. The AGL energys annual report is also audited by the external auditor Deloitte. By appointing an external auditor the company ensure its lenders and investors that the financial information provided is unbiased and true to the best knowledge of the company and the auditor. Conclusion It is very important for every organization to comply with accounting standards so as to give a true and fair view of their financial statements. Legal compliance with accounting standards gives investors a confidence in the financial data presented. It is the responsibility of an accountant to simplify the financial terms and disclose all material information so that investors can acknowledge relevant information useful in taking investment decisions. Too much disclosure should be avoided as the investors may miss the useful information and the core purpose remains unsolved. The accountant should use their expert judgment in order to give unbiased opinion and guide the organization to follow the rules and procedures. 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