Domestic Violence Against Women - 966 Words

Domestic Violence against Women Name Course Instructor Institution Date of submission Domestic Violence against Women Domestic violence is known in different ways, which are domestic abuse, intimate partner or battering. Domestic violence occurs in a relationship between intimate people. It can take many forms including sexual and physical abuse, threat of abuse and emotional. Domestic violence is mostly directed towards women, though men are abused but chances are minimal. Domestic violence happens in same sex or different sex. According to Mayo clinic staff, it is difficult to identify domestic violence at first. Domestic violence may start at the onset of the relationship. Those who experience domestic violence in a relationship†¦show more content†¦She had to go to court to renew her emergency protection order. On her last day made her laugh by mocking the Respondent death threat love letter. In the respondent absence the finally granted her two year order of protection. She walked into so much sunshine (Queeney, 2013). Psychological Harassment Harassment elements include threatening physical harm to self, partner, partner’s family, and children, causing fear by intimidation; destruction of pets and property; and forcing isolation from family, work, school, or friends. In this domestic violence can happen to anyone not considering age, race religion, gender or sexual orientation? People of all socioeconomic background and education levels are affected by domestic violence and more so women in particular who are in intimate partners, married, living together or dating. Those who are affected are not only abused but also family members, friends and the community at large. Conclusion From the above journals, though there is heavy fine and proper legal framework in place. Domestic violence against women is a challenge to the society across the globe. Women need to be reassured free domestic environment. This will enhance women empowerment. Those in relationship should exercise tolerance, proper handling of issues, love and forgiveness. References McKinley, J. (2013). Ethics Panel Fines Lopez $330,000 in Harassment Case. New York Times. Retrieved on 4 July 2013 fromShow MoreRelatedDomestic Violence And Violence Against Women1662 Words   |  7 Pagesdefinition of domestic violence is, â€Å"Violent confrontation between family or household members involving physical harm, sexual assault, or fear of physical harm†. Domestic violence takes place in many forms, including physical assault, threats, sexual abuse, intimidation, etc. Domestic violence destroys the meaning behind a home and the feeling of a safe environment. No one man, woman, or child deserves to be abused. The abuser is the one who should take responsibility of the violence occurring, notRead MoreDomestic Violence Against Women815 Words   |  4 Pagesrecent data available from 2015, it was disclosed that nearly 92,000 Canadians had report to the police an incident related to domestic violence; of this number, 80% of them were women (Burczycka, 2017). It is then no surprise that intimate partnership violence has been found to be one of th e major causes of violence against women in Canada (Ministry of the Status of Women, 2015). Many agencies focus on supporting directly the female victims and providing them with secured shelters and safe spacesRead MoreDomestic Violence And Violence Against Women2254 Words   |  10 PagesIntroduction â€Å"Domestic violence is a type of abuse by one or both partners in marriage, friends, family, dating or cohabitation† (Aziz Mahmoud, 2010). There are many forms of abuse from verbal and emotional to physical that often escalates over time in intensity for the victim. Data from the criminal justice system, hospital patient medical records and mental health records, police reports, surveys and social services reports of thousands of women revealed that many are injured and killed as aRead MoreDomestic Violence Against Men and Women1449 Words   |  6 PagesDomestic Violence against Men and Women Sandra Marable Kaplan University CM-220 Professor Freiteg May 20, 2013 Whenever the thought of domestic violence comes to mind, more than often the visual picture is a women or a child. However, there is another side that has been ignored because it is pushed under the rug. The unfortunate fact is that men are the victims of domestic violence at least as often as women are. While the very idea of men is being beaten by their wivesRead MoreThe Issue Of Domestic Violence Against Women1497 Words   |  6 PagesOver the last 50 years the world has made huge strides against the issue of domestic violence against women. While this may seem like a great moral victory for us as a society we have a long way to go before the issue is under control. The very image of a man striking a woman immediately strikes a chord with most of us, causing great discomfort. If we switch the roles however the same proverbial chord lies there dormant. In fact when a man is struck in a movie by a woman it is often displayedRead MoreDomestic Violence Against Women And Children 1115 Words   |  5 PagesWomen aren’t the only victims of domestic violence. Society must recognise, support and protect all victims of domestic violence. Good morning everyone. Victoria’s CSA chief statistician Fiona Dowsley states domestic violence reports in Victoria have topped 70,000 cases in the last year. With these results it would be assumed that they would be directly related to women. Since the recent illegalisation of domestic violence results show that women and children aren’t the only victims. Domestic violenceRead MoreDomestic Violence Against Indigenous Women947 Words   |  4 Pagesarticle â€Å"Domestic violence against indigenous women is everybody’s problem† domestic violence is depicted as a serious social problem that involves â€Å"unspeakable acts of violence† that leaves victims experiencing fear and despair (Taylor 2014). More specifically, the social construction of domestic violence will be discussed with an emphasis on Aboriginal women and a typology of intimate partner violence. The social construction of domestic violence has serious implications for victims of domestic abuseRead MoreDomestic Violence Against Women And Girls1600 Words   |  7 Pageshuman rights, to support and help survivors of violence, to explain why violence against women and girls is not acceptable, and to ensure that perpetrators are prosecuted and punished. This was spoken by the Minister for Equality and Ecclesiastical Affairs and the Minister for Development Cooperation in Denmark. The country of Denmark is a small nation that faces the problem of domestic violence. To comprehend the issue of domestic violence against women in Denmark, it is important to understand theRead MoreDomestic Violence Against Women Act1639 Words   |  7 Pagesfederal government to take part in the battle against domestic violence. This new law, named the VAWA, acknowledged that violence against women is a crime with far-reaching, harmful consequences for families, children and society (Domestic and Sexual Violence Data Collection, A Report to Congress under the Violence Against Women Act, 1 [NIJ Research Report 1996]). To fight this violent crime problem, VAWA made federal domestic violence crimes to be act against by the Department of Justice. Reliable withRead MoreDomestic Violence Against Women Essay2203 Words   |  9 Pagesof Violence against Women (1993) defines violence against women as any act of gender-based violence that results in, or is likely to result in, physical, sexual or psychological harm or suffering to women, including threats of such acts, coercion or arbitrary deprivation of liberty, whether occurring in public or in private life. (UN General Assembly 1993). It is violence in private life that comprises domestic violence against women. Also called Intimate Partner Abuse and Family Violence, it

The Allegory of the Cave - 700 Words

Plato wrote â€Å"The Allegory of the Cave† in the early 300 B.C. This parable has left many scholars dumbfounded throughout centuries because of the insight Plato fills the pages within the story. It is a story of prisoners trapped in a cave, but specifically about a mans journey from ignorance to knowledge. This is the worldly take on the story—in a biblical point of view it is still a journey from ignorance to knowledge, but in a very different context. The journey from the darkness of the cave into the light of the outside world in Plato’s â€Å"Allegory of the Cave† can be paralleled with the unbelievers journey into salvation. The story starts out with a group of people who have been chained and peering at a wall for all of their lives. The†¦show more content†¦After more time he is able to see things themselves and look at the moon and starts and finally the actual sun. His time outside of the cave has opened his eyes to things he never kne w existed, at this time he remembered his fellow comrades in the cave. An insert from â€Å"The Allegory of the Cave† says, â€Å"Wouldnt he remember his first home, what passed for wisdom there, and his fellow prisoners, and consider himself happy and them pitiable?† (Plato). He then travels back into the cave to spread his knowledge. This whole theme of this parable is the journey from ignorance to knowledge, but in a Christians perspective we can connect it to different stages of a person coming from darkness to salvation. Michael Belote, writer and author of â€Å"Rise of the Time Lords† states that, â€Å"Plato’s Allegory of the Cave is the closest thing to the worldview of the modern Christian as can be hoped for. Like Plato, we believe that there is a truer Reality than what we see around us today. As I argued in my book everything we know is a projection of God’s Truth onto the natural world. God is greater than our three-dimensional unive rse, and what we see here is less ‘real’ than the true Reality of His kingdom† (Belote). It is amazing that a man more than 300 years before Christ has this kind of parable. It is as if it was preparation for the coming of Christ a few centuries later. The prisoners are chained unable to moveShow MoreRelatedThe Allegory Of The Cave1086 Words   |  5 PagesExplain the allegorical significance(s) of the cave in Plato’s Republic. How is the cave an allegory of Plato’s philosophy? How is the allegory of the cave an allegory for enlightenment or philosophical education? How and why are most human beings like prisoners in a cave? Who are the puppeteers? What does the world outside the cave represent? What does the sun represent? Etc. What is Plato’s Theory of the Forms? What is a Form? How does the allegory of the cave express Plato’s Theory of the Forms? HowRead MoreThe Allegory of the Cave907 Words   |  4 Pagesman follow the law, and how do implications of society affect our behavior. The most interesting topic from the Republic is from Book VII, the allegory of the cave. With the allegory of the cave Plato gives us the power to break the chains that bind us down and leads us to see the light. In the allegory of the cave Plato sets the scene with humans in a cave that have been chained since childhood so they are restricted from moving and looking around the room. These people only see the shadows castedRead MoreThe Allegory Of The Cave1382 Words   |  6 Pageshis most intricate, yet his most important figure: the Allegory of the Cave. Socrates calls on the interlocutors to imagine a dimly lit cave in which a group of prisoners are chained behind a wall in such a way that they cannot move and are forced to stare at a wall all day. Thanks to a small fire, the prisoners are able to see the shadows of their imprisoners and images their imprisoners projected on the wall. Having always been in the cave, the prisoners believe the shadows are true; similarlyRead MoreThe Allegory Of The Cave1307 Words   |  6 Pagesthe Allegory of the Cave there are prisoners are chained up together in which they are all facing the back wall. There is a firing behind the prisoners and the onl y thing that they can see are the shadows of the people behind them. The fire casts shadows on the wall so this is the only thing that they see. Their entire lives have been based on these shadows on the wall. These prisoners have been chained up since birth, so what they see on the walls is all they know. In the Allegory of the Cave, theyRead MoreThe Allegory Of The Cave Essay975 Words   |  4 Pagesof philosophy in Brooklyn College, once said â€Å"The only thing we know for certain is that nothing is certain.† This is the main philosophy behind both Plato’s â€Å"The Allegory of the Cave†, and the renowned sci-fi movie â€Å"The Matrix.† Both works deal with escaping a false reality while unveiling a real one. In Plato’s â€Å"The Allegory of the Cave†, the escaped prisoner synonymous to the character Neo in â€Å"The Matrix†, exhibiting a shared theme behind both plots. Socrates suggest that with effort, all that isRead MoreThe Allegory Of The Cave905 Words   |  4 PagesIn the allegory of the cave Plato tries to show us two scenarios where the prisoners experience emotional and intellectual revelations throughout their lives. Plato’s theory was that the ones who truly understand knowledge should guide the ignorant people out of their unenlightened states of being and into true knowledge. The cave symbolizes the people who think that knowledge come from what they see and hear in the world. It also indicates people that make assumptions about life based on the substantialRead MoreThe Allegory Of The Cave Essay2021 Words   |  9 Pagesrecognizable image of Plato’s Republic, the message of the allegory of the cave is present not only in Book VII, but throughout the entire dialogue. Plato-as-Socrates uses the allegory to express his views on philosophy’s role in his city of speech which is later shown more deeply with the five regimes in Book VIII. The cities in the five regimes underg o a degradation as philosophy moves further and further away from the ruler; which also mirrors the cave. Plato reveals his belief that the city and philosophyRead MoreThe Allegory Of The Cave Essay1660 Words   |  7 Pages 3. Explain how the Allegory of the Cave represents Plato’s views about the nature of knowledge and the nature of reality. In the Allegory of the Cave there are chained prisoners in cave who can only stare at the cave wall in front of them. At the back there is a long entrance with a staircase the width of the cave and a fire burning in the distance. They see only shadows projected in front of them from a raised platform and hear an echo that they attribute to what they observe. They talk aboutRead MoreThe Allegory Of The Cave1619 Words   |  7 PagesIn his allegory of the cave, Plato describes a scenario in which chained-up prisoners in a cave understand the reality of their world by observing the shadows on a cave wall. Unable to turn around, what seems to be reality are but cast shadows of puppets meant to deceive the prisoners. In the allegory, a prisoner is released from his chains and allowed to leave the cave. On his way out, he sees the fire, he sees the puppets, and then he sees the sun. Blinded by the sunlight, he could only stare downRead MoreThe Allegory Of The Cave Essay718 Words   |  3 PagesThesis Allegory of Cave First what is perception and ignorance? Let us define perception as one’s view of life through rationalization of the external world and ignorance as an assumption without proof and contemplation. In the â€Å"Allegory of The Cave†, Plato uses Socrates to explain different types of people, one who sees the physical realm accepting ideas as they form and one who lives in knowledge realm by questioning those ideas. People of the knowledge realm are obligated to helps those in the

Neo-Confucianism Free Essays

Hart Benton Dr. Levey HI/Hon 282 26 November 2010 Neo-Confucian History and its Application to Government Neo-Confucianism arose in China during the Song Dynasty as a vehicle to reapply Confucian teachings and morality to an era in which Buddhist and Daoist followers were all but competing with Confucianism. Such competition found Confucianism becoming more and more related to the state as an official religion, reducing the true existence of Confucianism as predicated by Kung T’zu’s own canonical texts. We will write a custom essay sample on Neo-Confucianism or any similar topic only for you Order Now The revival of Confucian thought during this dynasty lead for replacement of a militaristically centered society academia and cultural achievements, changing the view of Chinese history and the historian as well as leadership in the government as both began to take on the characteristics of Confucian practices such as The Way. The transformation of the view of history was radical at best. The overall essence of history was questioned as notable historians such as Lu Zuqian and Zhen Qiao professed the correct way of viewing history to be to view history as a continuous stream as opposed to solitary confined moments in time.Lu notes that history must be viewed as the continued record of organic growth and change in Lu Donglai wenji. Zheng Qiao claims that Confucius’ credibility as a notable sage lie in his ability to view history as an entirety and the stream that makes it up as opposed to Ban Gu who compartmentalized history by narrowing on one topic, or as he literally puts it in Tongzhi, â€Å"Ban Gu wrote the history of only one dynasty, this principle of continuity has been ignored. †Another way that history became molded to the form of Confucianism was in its application. The application of history could be noted as a two- way process, one being the application of the past to see the present and thereby stimulating intellectual growth as well as practicability, and the other being that history provides morals of conducts for the historian. The latter has a greater sense of Confucian character in that the process of being provided the conducts of morality involves the historian to mentally ut himself into the actual situation, apply the context of the day, and imagine to face these facts and come to a conclusions. This, Lu Zuqian says, is the way â€Å"you will get real profit from your reading. † A sense of morality was also applied to the role of history in, quite literally, the beginning of the history. The words of an emperor were recorded in the Song Dynasty immediately at the moment, lending the historiographer to record the entirety of the emperor’s words, both the good and bad.In Zizhi tongjian, Sima Guang writes: The emperor sai d, â€Å"If I do something that is not good, do you then also record it? † Suilian replied, â€Å"My office is to wield the brush. How could I dare not record it? † The Gentleman of the Yellow Gate Liu Ji added, â€Å"Even if Suilang failed to record it, everyone else in the empire would† Zizhi tongjian The necessary morality of the emperors in their actions transcended itself through the historiographer’s recording and into the text and finally into the readers. Such a direct relationship between published and actual history manifests itself in the image of history as a mirror in this neo- Confucian era. The image is used in several ways: one being that upon looking in a mirror, everything is completely visible including any flaw or blemish. As Liu Zhiji states, â€Å"When a clear mirror reflects objects, beauty and ugliness are bound to be revealed. † It is the job of the historian to present a clean mirror, and as Zhiji also notes, â€Å"celebrate the good, censure the evil, and control the powerful† in doing so.The second way that the neo-Confucian role of history should resemble a mirror is that any government official, leader, statesman, or ruler should be able to look into the mirror and in the reflection make a value judgment and discover a truth about the issues in their day. Herein lays they connection between governmental leadership and history. Perhaps no Chinese Song historian better notes the close connection betwe en history and government than Sima Guang in his 294-chapter work, Zizhi tongjian, or Comprehensive Mirror in Aid of Governance. Using this same metaphor of the mirror, Guang strikes on the fact of history becoming a predominantly political history and attaining an almost entirely political purpose. Just as part of Neo-Confucianism’s role in history relayed the essence of The Way in its acquiescence and practice, the same holds true for government policy. Cheng Yi memorializes an appeal for the Confucian Way to be adapted as a foundation for Chinese governmental policy implementation and return rule to scholars and sage kings as opposed to leaders focusing more on the role of the military as was evident in pre-Song dynasties.In the adaption of the Way to government policy, Cheng Hao took a more pragmatic Confucian stance on reform of government in association with the Way in that laws should â€Å"change according to the times and be embodied in systems that suited the conditions in obtaining each. † In other words, let not the policies of the day digress to blanketing an entire spectrum disregar ding of context and situational prowess, but rather cater the policy to where it fits in with the Way of the day by allowing the policy to follow in itself the Way.The emergence of Neo-Confucianism brought with it a change in the view of the development of history, application of history, and the role of the historian as history overall began to follow the role of the Way and morality throughout the Song Dynasty. With this shift in the role of history came the shift in role of government policy. As history became more politically applicable with the â€Å"history as a mirror† metaphor, government followed the role of history and it too began to follow The Way in its practice and usage as a moral system. How to cite Neo-Confucianism, Papers

Adelaide Brighton Produces Clinker

Question: Discuss about the Adelaide Brighton Produces Clinker. Answer: Introduction: The report aims to contrast two organisations, which are listed in the Australian Stock Exchange (ASX). The purpose is to check whether the organisations conform to the user needs in relation to the financial reports, which have been prescribed in the conceptual framework of accounting. In addition, the report further depicts the way that conceptual framework including prudence shows the differences in corporate reporting. Therefore, the two organisations that have been selected to fit the purpose of this study include Adelaide Brighton and ABM Resources NL. In addition, the reporting needs imposed on the accountants of the two organisations and those charged with corporate governance have been briefly enumerated. The scope of the study comprises of extracts from the annual reports of the two selected organisations and their conformance to the standard requirements of AASB. Henceforth, the report illustrates valid reasons for the compliance of the reporting needs, according to the guidelines of AASB. This has been conducted with the help of the extracts in relation to the notes of the financial statements and in the report of the Director. Adelaide Brighton is one of the leading organisations in Australia, which deals with lime, cement and dry blended products. In other words, the organisation is primarily engaged with the production process and product supplies required to develop and construct the infrastructure and utilise the same for processing of minerals throughout the Australian market. Adelaide Brighton is an ASX listed firm under SP/ASX 100 and the firm has an employee base of around 1,400 in different states and territories of Australia. In addition, the company is involved in encouraging and nurturing diversity, which is highly suited to ensure the interests of the shareholders (Adbri.com.au 2016). ABM Resources NL is an exploration firm, which has fostering numerous gold discoveries in the northern province of Australia. The firm is listed under SP 500/ASX with an employee base of around 1,000. The firm is committed to the programs if regional exploration throughout its widespread holdings (Adbri.com.au 2016). Analysis of Adelaide Brighton and ABM Resources NL: Compliance of the annual reports with the conceptual framework and AASB standard requirements The executive remuneration policy has been selected as the main factor with conformance to the annual reports with the conceptual framework and AASB requirements. The above-mentioned policy has been enumerated briefly in the context of the two chosen organisations: Adelaide Brighton: It has been observed from the annual report of the organisation that the executive remuneration comprises of 25% of awarded STI, which is transferred directly to the shares if Adelaide Brighton. 50% of the shares are deferred in two years, while the remaining shares are deferred in three years. The appointment of the CEO remuneration is developed on a part of short-term incentive and long-term incentive. In 2015, the distribution of remuneration, as per equity share for long-term incentives, has been 33.5%. However, in the year 2016, 33.5% distribution is associated with equity shares and 8.5% is associated with the short-tem incentives. The remaining incentives received on the part of the executive are associated directly with cash. The same is applicable for the key management personnel of the organisation. The diagrammatic illustration, as represented in the annual report, has depicted the increasing trend of the cash share and equity remuneration (Refer to Appendices, Appendix 1) . According to the financial performance disclosure in the report of remuneration summary of the directors, the strong financial position is associated with the company remuneration. In addition, the directors report of Adelaide Brighton depicts that the value of NPAT has risen by $35.2 million or an increase of 20.4% in 2014. According to the report of summary remuneration, the revenue of the organisation has increased by $75.3 billion. Along with this, the EBIT of the organisation has increased by $51.1 million with a percentage increase of 20.6%. The cash proceeds realised from the land sale have amounted to $47.9 million in 2015, which has generated NPAT of $34.9 million (Refer to Appendices, Appendix 2). ABM Resources NL: The executive remuneration of the members of the organisation is directly associated with both shares and profits. It has been observed that performance measurement ascertaining the compensation received on the part of the CEO is a combination of the cash shares. The main difference with Adelaide Brighton in relation to the executive compensation reporting has been observed in the percent distribution of the incentive allocation. The executive directors, key management personnel and staffs are provided with a fixed salary base and benefits. The net revenue of the organisation has declined considerably to $392,368 in 2015 from $4,948,009 in 2014. However, it has increased significantly to $36,149,624 in 2016. In addition, the organisation makes limited long-term benefits to the executive directors and key management personnel of the organisation. However, the percentage of remuneration distribution in the form of detailed breakdown has not been presented in the annual report of the organisation. In this regard, Carey, Potter and Tanewski (2014) advocated that the percentage of equity and cash distribution of remuneration is required to be depicted in the annual report to ensure transparency in the accounting policies of an organisation. The detailed presentation of the remuneration of ABM Resources NL has been presented in Appendices (Refer to Appendix 3 and Appendix 4). Conformance to remuneration disclosure in accordance with the AASB guidelines: According to the guidelines of AASB 1046, the organisations are required to disclose the remuneration structure of all the individual directors. In addition, a minimum of five executives need to be presented in terms of the economic enterprise at the time of preparing the financial report (Aasb.gov.au 2016). In addition, it is to be borne in mind that the executives and directors need to be treated as mutually exclusive individuals. From the remuneration report of Adelaide Brighton, the organisation has conformed to the AASB 1046 guidelines by disclosing the remuneration structure of five executives associated with the economic entity. The names of the organisational directors have been presented in Appendices (Refer to Appendix 5). On the other hand, ABM Resources NL has Prudence with the AASB benefits and guidelines Adelaide Brighton: In accordance with the notes to the consolidated financial statements depicted in the annual report of Adelaide Brighton, the contract revenues would fall under AASB 15 Revenue from Contracts with Customers. The prudence has been observed in terms of the replacement disclosures of the current AASB 118, which is involved with the product and service contracts along with AASB 111 involved with construction contracts and AASB 115. The major benefit includes minimising the risk associated with the control notion to realise at the time of product and service transfers to the customers. The diagrammatic representation of this disclosure of this disclosure has been presented in Appendices (Refer to Appendix 6). Therefore, Adelaide Brighton has complied effectively with the guidelines of AASB to assure the implementation of the same after January 1, 2018. In addition, the organisation has disclosed the current standard to cover up the leases according to AASB 117, which would be replaced by AASB 116. With the implementation of this standard, the major advantage would be the incorporation of a new accounting model, which has a single lessee for the realisation of assets and liabilities. These would include all leases having tenures of above one year (Humphrey, ODwyer and Unerman (2014). However, Henderson et al. (2015) argued that this could not be applied if the value of the underlying asset is low. In this case, the organisation has shown conformance to the AASB guidelines by ensuring the implementation of the standard after January 1, 2019. The disclosure has been presented in a diagrammatic view (Refer to Appendices, Appendix 7). ABM Resources NL: According to the annual report, the financial statements have been developed in compliance with the needs of the Corporations Act 2001 issued on the part of AASB. The disclosure provided under the obligation of retirement benefits has been valued under the guideline provided under AASB 119, which is related to employee retirement benefits. The prudence has been observed in relation to the disclosure of financial instruments of AASB 9. The major variation is observed in case of the data of application pertaining to standards of AASB 15 for the date of revenue recognition. In case of Adelaide Brighton, the rule would be applied after January 1, 2018, while for ABM Resources NL, the date is after July 1, 2018. In addition, the organisation has conformed to the AASB 15 lease guidelines by ensuring that the standard would be implemented after July 1, 2018. The major advantage would be seen in lessee terms, as they would be able to realise the liability of lease, which reflects the incorporation of right-of-use asset and future payments to be applied to the contracts (Carey, Potter and Tanewski 2014). In addition, another benefit would be further observed in information disclosures associated with the contract of leases and the interest expenses. Furthermore, it would enable segregation of liabilities with the financial operations, specifically for the leases having low value. The disclosure has been presented in the form of diagrammatic illustration (Refer to Appendices, Appendix 8). Tax disparity in disclosures Adelaide Brighton: As depicted out in the annual report of the organisation, it is clearly inherent that the operating income has been $298.6 million, while NPAT has been $207.9 billion. Although a detailed dissection of the report has been presented and observed to be identical; however the NPAT has been $207.8. Therefore, it could be adjudged as the overstatement in profit and loss account of the organisation (Guide 2013). ABM Resources NL: As per the income statement of the organisation, detailed segregation of the operating expenditures has been presented in the annual report. The loss before income tax and expense of the organisation has been found as $21,616759. In addition, the firm has disclosed its net income after tax accurately as $21,616,759 because the company has incurred loss. In this context, Kober, Lee and Ng (2012) stated that an organisation does not have to incur any tax payments, if it incurs net losses. Therefore, ABM Resources NL has not made any discrepancy in its reporting procedures. Leasing disclosures After evaluation of the annual report of the organisation, it has been found that the rights of lease have limited useful lives, which vary from two to twenty years. In order to amortise its intangible assets, the company uses the straight-line method. In addition, it has been observed that the financial lease of the organisation has been $0.7 million in 2015, while the non-current leases like long-term loans have been provided as $328.8 million along with sum of $329.5 million. Moreover, the organisation has made lease commitments of $1.7 million in 2016. ABM Resources NL: According to the annual report, the firm is not efficient enough to disclose its leasing amounts in terms of financial leases. The company has only disclosed its operating leases and it does not make utilisation of the straight-line method to depreciate or amortise its assets. It has been observed that the operating lease of ABM Resources NL has amounted to $35,496 in 2016, which has been $251,679 in 2015. This has been depicted in the form of a diagrammatic illustration (Refer to Appendices, Appendix 9). Conclusion: According to the criteria of remuneration disclosure, Adelaide Brighton has been highly efficient in depicting the distribution of cash and equity share of the company remuneration. On the other hand, ABM Resources NL needs to depict the cash apportionment and distribution of equity shares in an effective manner. According to the prudence with the guidelines of AASB, Adelaide Brighton needs to adopt AASB 15 Revenue from Contracts with Customers before January 1, 2018 for receiving the expected advantages. However, there is tax disparity in case of Adelaide Brighton in order to avoid overstatement of the financial reports of the organisation. Finally, in terms of leasing disclosures and disclosures related to intangible assets, Adelaide Brighton has been found to be more compliant in relation to the accounting framework of AASB. However, ABM Resources NL needs to disclose its financial leases in its annual report to maintain conformance to the previously-mentioned framework of account ing. References and Bibliographies: Aasb.gov.au. (2016). [online] Available at: https://www.aasb.gov.au/admin/file/content102/c3/AASB1046_01-04.pdf [Accessed 7 Dec. 2016]. Abmresources.com.au. (2016).Company Overview ABM Resources. [online] Available at: https://www.abmresources.com.au/corporate/company-overview/ [Accessed 7 Dec. 2016]. Adbri.com.au. (2016).Adelaide Brighton produces clinker, cement, concrete and lime.. [online] Available at: https://adbri.com.au/aboutus [Accessed 7 Dec. 2016]. Carey, P., Potter, B. and Tanewski, G., 2014. AASB Research Report No. Carey, P., Potter, B. and Tanewski, G., 2014. Application of the Reporting Entity Concept in Australia.Abacus,50(4), pp.460-489. Guide, P., 2013. Introduction to the Financial Framework.Financial Management. Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015.Issues in financial accounting. Pearson Higher Education AU. Humphrey, C., ODwyer, B. and Unerman, J., 2014. The Rise of Integrated Reporting: Understanding Attempts to Institutionalize a New Reporting Framework.Centre for Social Environmental Accounting Research (CSEAR), St Andrews. Kober, R., Lee, J. and Ng, J., 2012. Conceptual framework issues: perspectives of Australian public sector stakeholders.Accounting and Business Research,42(5), pp.495-518. Kober, R., Lee, J. and Ng, J., 2013. GAAP, GFS and AASB 1049: perceptions of public sector stakeholders.Accounting Finance,53(2), pp.471-496. McGregor-Lowndes, M. and O'Connell, A., 2013. Regulatory Impact Assessment of Potential Duplication of Governance and Reporting Standards for Charities. ODonnell, K., Hicks, B., Streeter, J. and Shantapriyan, P., 2015. Getting it right: directors assessment of information.Managerial Auditing Journal,30(2), pp.117-131. Ruhl, J.M. and Smith, O.M., 2013. The Accounting Entity, Relevance, and Faithful Representation: Linking Financial Statement Notes to the FASB and IASB Conceptual Frameworks.Issues in Accounting Education,28(4), pp.1009-1025. Ryan, C., Mack, J., Tooley, S. and Irvine, H., 2014. Do Not?For?Profits Need Their Own Conceptual Framework?.Financial Accountability Management,30(4), pp.383-402. Van Akkeren, J. and Tarr, J.A., 2014. Regulation, Compliance and the Australian Forensic Accounting Profession.Journal of Forensic and Investigative Accounting,6(3), pp.1-26. Wynder, M., Baxter, P. and Laing, G., 2012. Accountability and accounting standards: the effect of providing indicative but incomplete guidance rules.e-Journal of Social Behavioural Research in Business,3(1), p.1.