Sunday, May 24, 2020

Essay on Movie Review of Gladiator the Movie - 803 Words

TITLE: GLADIATOR PLOT: The story is about Maximus, one of the leading generals in the Roman army. He led the Romans to victory in a decisive battle with the Barbarians that ended a long war between them. This victory helped him gain trust and favour from the old Emperor Marcus Aurelius, which is now old and near his end. Emperor Aurelius wishes to appoint Maximus as the temporary leader of Rome, even though he has a son, Commodus. Commodus, being told by his father that he would not be the appointed emperor, murders Marcus in a fit of rage and claims the throne. He then ordered the execution of Maximus to secure his claim to the throne. Maximus escaped execution, but he was unable to save his son and wife in Spain from the soldiers†¦show more content†¦Maximus dies in Lucilla’s arms joining his son and wife in the afterlife. CONFLICT: The conflict in this story happened when the antagonist (Commodus) claims the throne and ordered the execution of the story’s protagonist (Maximus). Maximus was able to escape death but was unable to save his family. The story stirs up when Maximus, in a twist of fate became a gladiator in the coliseum of the emperor. There he fought his way up and earned the favour of the masses, Maximus then ends up duelling Commodus in a match of life and death. CHARACTER ANALYSIS: Maximus Decimus Meridius - The protagonist in the story, he was a general that led the Romans to victory against the Barbarians which made him earn the favor of Marcus Aurelius. Maximus is a brave man that seeks justice and vengeance for his murdered family. Commodus - The antagonist in the story, he is the son of Marcus Aurelius. Commodus is an arrogant man who lusts for power which led him into killing his own father and would do anything to get rid of anyone that may threaten his claim to the throne. Lucilla - Lucilla is the daughter of Marcus Aurelius and the brother of Commodus whom lusts for her. She has been recently widowed and was left with a son, Lucius Verus. Juba - An African hunter who was taken from his home and family by slave traders. He then becomes a gladiator with Maximus and was Maximuss closest ally during their shared hardships. Senator Gracchus - One of the senators who opposedShow MoreRelatedGladiator, by Ridley Scott1120 Words   |  5 Pagesdoesn’t love a movie where the protagonist is off on a quest for revenge in numerous action sequences for his taste of sweet, sweet revenge? When breaking films into this type of category, one film that stands out among the rest has to be Gladiator. Gladiator can be argued as one of the greatest action movies of all time, and for good reasons. The soundtrack, dialogue, and characters have no equal in the revenge action category of film, and can be considered tops of pure action films. Gladiator is a perfectlyRead MoreGladiator Movie. vs History1409 Words   |  6 Pagesactually cared about the citizens of Rome. The movie Gladiator portrays Roman life and the gladiatorial games. Really though, how does the movie compare to the history of the Roman Empire? I am really interested in the actual history of the gladiators and the movie is one of my favorites. That’s why I c hose to do my review on it and I came to find out that the movie didn’t give me the information on the real life and times of the gladiators. In the movie, after the death of the emperor, Maximus becomesRead More Gladiator Essay1467 Words   |  6 PagesGladiator There have been many sports movies made over the years. Some have been good, while others have been flops. Many sports movies have not been considered overall good movies simply because they were sports movies. I feel that one of the best and most overlooked sports movies of all time is the movie Gladiator. Gladiator is not only a good sports movie, but it is an all around good movie. Before we can call an all around movie a good movie, we must first define what a good movie isRead MorePompeii, By Janet Scott Batchler And Lee Batchler929 Words   |  4 PagesThe film that I selected for this film review is Pompeii, a 2014 historical disaster movie that was directed by Paul W.S. Anderson and written by Janet Scott Batchler and Lee Batchler. The movie was adapted from a 2003 book with the same title that was written by Robert Harris. I chose Pompeii because I heard about the devastating event that took place in the ancient Roman city in various television programs and books. As a result, I wanted to learn more about the event and the daily life of PompeiiRead MoreIs the Movie Twelve Years a Slave a Good Movie of Its Genre? Essay1273 Words   |  6 Pagesmovies, he/she expects any movie that goes under the category of action to be violent with the movie hero to be victorious and the movie villain to be defeated. Besides, if one is watching any comedy movie, he/she is expecting the movie to have a satisfying ending, as a matter of fact, it would be adequate to say that it will have a happy ending for the audience and most movie characters. This essay will focus on the slavery drama movie Twelve Years a Slave to show how this movie gives the audience theRead MoreSummary Of The Hunger Games By Suzanne Collins961 Words   |  4 PagesJaye Ghio Period 1 Hunger Games Review As I read The Hunger Games by Suzanne Collins, the story seemed familiar on a personal level although I had never read the book or saw the movie before. The descriptions of the lives of teenagers Cato, Katniss, Peeta, and Gale and their battle scenes was like a mixture of video-war games, ancient Roman gladiator battles, and some reality TV shows I’ve watched. The story made me think about almost any video war gameRead MoreOrganisational Behaviour - Movie Review4166 Words   |  17 PagesORGANISATIONAL BEHAVIOUR MOVIE REVIEW ON GLADIATOR GMBA January 2008 Avinash Anand â€Å"We mortals are but Shadows and Dust Maximus†¦ Shadows and Dust!† - Proximo Summary The movie, set in 180 A.D. traces the journey of a man who goes from being a trusted army General to the Emperor of Rome to a Slave to a Gladiator who eventually defies the Empire to exact his revenge and ensure that Rome gets converted back into a Republic. The movie highlights various aspects of inter personal relationshipsRead MoreReview of the Gladiator Essay1681 Words   |  7 PagesReview of the Gladiator At start of the film the shots are close up to the Robin seating on the branch. A Robin has connotations of winter and morning, as this is the time when the Robins usually come out and bird is a symbol of freedom. We then return to the shotRead MoreAfrican Studies: African Experience Analysis Essay972 Words   |  4 Pagesâ€Å"Anything above the line is alive, anything below the line is dead.† The experience is continued all the way from beginning to the current time and you have to know all the stages to fully understand the true African experience. For my critical review of scholarship I will talk about my current favorite book, â€Å"Something Torn and New, African Renaissance,† by Nguigi Wa Thiong’o. I will use class discussion and the book to undertake the African experience. A scholar by the name of Dr. Carr said,Read MoreHardships Of The Film Industry1886 Words   |  8 PagesHardships of the Film industry throughout history we as humans have found many ways to keep our selves entertained. From bloodshed in the arena with gladiators, to medieval knights in the joust and theatrical plays, we have created these these eye catching showings to keep our selves enticed. One of the greatest invention for entertainment so far is film making for tv. The director, editor and producer who are dedicated to their profession have put out amazing masterpieces together to show their

Sunday, May 17, 2020

The House on Mango Street by Sandra Cisneros Essay example

The House on Mango Street, is written by Sandra Cisneros. Sandra Cisneros was born and grew up in Chicago. She was raised by her mother and father who were both of Mexican descent. She grew up in a relatively large family; she was the third child out of seven children. Cisneros’ childhood consisted of her growing up in one of Chicago’s Puerto Rican neighborhoods. As a child she also traveled back and forth to Mexico with her family. Understanding Cisneros’ background is important for understanding the novel because the main character in the novel, Esperanza, shares many similarities and almost resembles Cisneros. The House on Mango Street is composed of many chapters; these chapters are written as short descriptions that have been†¦show more content†¦The family’s new home is located in the center of a crowded Latino neighborhood in Chicago, also very similar to the up-bringing of Cisneros. Chicago is important to the setting of the story and to understanding the underlining meanings, because Chicago is a city where many of the poor areas are racially segregated. As soon as she arriving to her new home Esperanza promises herself that she will someday leave Mango Street and have a house all her own, a house which resembles the American dream, white fence, and huge yard. During the year covered in the novel Esperanza matures significantly, both in a sexual and emotional manner. The novel as it is broken into chapters, short stories, almost charts and illustrates her life as she makes friends, develops her first crush, and endures sexual assault. The charting of Esperanza life is mainly done through the stories of many of Esperanza’s neighbors. The stories giving a full picture of the neighborhood and the life which Esperanza is living on a day to day basis. It’s interesting because many of the stories, specially of the women in Esperanza’s neighborhood, allows the reader to assume that the lives of these women, which include abuse, male dominance, and lack of freedom are all possible outcomes and paths of Esperanza’s future. After moving to the house, Esperanza quickly becomes friends with Lucy and Rachel, two girls whom are also Mexican-American and who live only across the street from her. Lucy, Rachel, Esperanza,Show MoreRelatedThe House On Mango Street By Sandra Cisneros1132 Words   |  5 Pageslives. In the collection of short stories, The House on Mango Street, by Sandra Cisneros, she focuses on a young Hispanic girl named Esperanza Cordero who grew up on Mango Street. As she is changing and maturing, she writes down her experiences about discrimination of gender, sexual orientation, and more. Esperanza s transformation from a young and innocent girl to a mature woman is displayed through her self-realization and experiences that help Cisneros reveal how one s own experiences can lead toRead MoreThe House On Mango Street By Sandra Cisneros1297 Words   |  6 Pagesto think of a story to create, most of the advice given to them is â€Å"write what you know.† This was perfect advice for Mexican-American writer Sandra Cisneros, who draws upon her coming-of-age events throughout her childhood and adolescence in â€Å"The House on Mango Street.† Drawing from life stories, her alter ego â€Å"Esperanza† describes everything from the house she lived in, to the hair on people’s heads. These personal stories show a stark contrast for any reader of a different culture, and confirmRead MoreThe House On Mango Street By Sandra Cisneros913 Words   |  4 Pagesvignettes that made up â€Å"The House on Mango Street†, a coming-of-age novel by Mexican-American writer Sandra Cisneros. Cisneros in this specific vignette reveals the inherent oppressiveness of all marriages, which by their nature rob people of their independence. Sally is not even eight grades and she gets married. Her husband is a marshmallow salesman that she meets at a school bazaar. She moves to another state where is legal their marriage. Sally tells Esperanza about her house and domestic objects thatRead MoreThe House On Mango Street By Sandra Cisneros1854 Words   |  8 Pages The Street That Changed a Life The House on Mango Street, by Sandra Cisneros, displays a great emphasis on culture and people helping form a young girl into a young lady. The main character, Esperanza, has to navigate a mentally and physically challenging life growing up in a poor, Hispanic neighborhood while still learning how to mature and rise above the poverty that surrounds her. Thus, the question arises: in what way and to what extent does close human interaction change Esperanza’s lifeRead MoreThe House On Mango Street By Sandra Cisneros886 Words   |  4 PagesThe House on Mango Street is a novel by Sandra Cisneros. The novel is acclaimed by critics and used in schools all around the world. â€Å"The House on Mango Street† is about a young Latina girl who is about the age of 12 when the novel begins. Sandra’s novels have sold over two million copies. Sandra was born on December 20, 1984, in Chicago, Illinois. In 2016, President Barack Obama presented her with the medal of ‘Nat ional Medal of Arts’. Title: The House on Mango Street Author: Sandra Cisneros TheRead MoreThe House On Mango Street By Sandra Cisneros2004 Words   |  9 PagesIn The House on Mango Street, by Sandra Cisneros, twelve-year-old Esperanza Cordero must navigate through the trials and tribulations that one can associate when encountering young adulthood. The author Cisneros, utilizes her unique writing style of vignettes to illustrate the narrative voice of Esperanza in her text. A major theme that can be seen as the most prominent thus far, is on the feminist role of Esperanza as a female in her Latin American culture. The House on Mango Street is an overallRead MoreThe House On Mango Street By Sandra Cisneros753 Words   |  4 PagesWhen you look at the cover of the book, The House on Mango Street, you see bright colors and a fun font. The first vignette that Sandra Cisneros writes is about Esperanza, a young Latino girl wishing that she had her own house, a house with trees and white fences. The way that Cisneros writes screams â€Å"little girl.† Howe ver, as you dive deeper into the book, the subject of each vignette gets darker. Slowly, we start to see the dangers of growing up as a young Latino girl in a Chicago neighborhoodRead MoreThe House On Mango Street By Sandra Cisneros1688 Words   |  7 PagesThe House on Mango Street, a novella by Sandra Cisneros, revolves around the idea of a developing Latino girl facing the difficulties of transitioning to a young mature woman. Esperanza moves into a house on Mango Street, where she meets many diverse influential people as she attempts to discover her true identity and understanding of the world. While doing this, she encounters the struggles of her community, socioeconomic class, and heritage. Esperanza’s opposing view of herself slowly adjusts asRead MoreThe House on Mango Street by Sandra Cisneros766 Words   |  3 Pagesliterary analysis on â€Å"The House on Mango Street† by Sandra Cisneros. This story takes place in the center of an over populated Latino neig hborhood in Chicago, a city where many of the poor areas are ethnically segregated. This novella uses two main symbols shoes and trees. Later in the literary analysis I will explain what these mean to the main characters. There are three main characters in the novella Esperanza, Sally and Nenny (short for â€Å"Magdalena†). The House on Mango Street tells the life of EsperanzaRead MoreThe House On Mango Street By Sandra Cisneros1087 Words   |  5 PagesRiaz Salehi The House on Mango Street by Sandra Cisneros, portrays the life of a teenage girl named Esperanza living on Mango Street. Though Esperanza lives in a diverse city, pre-existing stereotypes are affecting how others(women?) are perceived and treated. Esperanza starts to see how to change her community and the negative view of herself by taking the wrong actions of other women and connecting them to her own life experiences. To begin with, Esperanza always saw this great distinction

Wednesday, May 13, 2020

Crohn s Disease An Inflammatory Bowel Disease Essay

Crohn’s disease is an inflammatory bowel disease that is defined by inflammation of the digestive system. It can affect any part of the GI tract, including the mouth and anus (Abbvie Inc, 2016)). Crohn’s disease does not have a cure and there is no exact cause for the occurring disease. â€Å"Since the exact cause of Crohn’s disease is unknown, it has been linked to a combination of environmental factors, immune function and bacterial factors, as well as a patient’s genetic susceptibility to developing the disease† (History Cooperative, 2014). Lauren Page is 28 years old. She was diagnosed with Crohn’s disease when she was 24 going on 25 years old and was hospitalized during her birthday week. Her breaking point was when she could not take the pain any longer. Lauren had a fever of 104.5 and unbearable abdomen pain. She had also contracted an infection in her bloodstream from developing a fistula from her vagina to her rectum. Luckily they we re able to do surgery to correct her fistula. She had a multitude of tests including: blood work, stool samples, CT scans, MRI, X-rays, a balloon test, endoscopy and countless colonoscopies. Lauren’s disease is located in her large intestines. Chron’s disease is not apart of Lauren’s family so she was clueless to what it was when she was diagnosed. It took about a month until they were completely certain that it was Crohn’s disease. Her iron was low and she was borderline anemic, had massive weight loss, and chronic pain in her abdomen. SheShow MoreRelatedThe Inflammatory Bowel Disorder Known As Crohn s Disease ( Cd )1291 Words   |  6 Pagesfundamental purpose of this paper is to apprise to the reader pivotal information on the inflammatory bowel disorder known as Crohn’s Disease (CD). It is a rare disease that is usually not wanted to be discussed by its sufferers, due to its sensitive nature of being a digestive problem. Luckily, as this paper will show, it is now an issue slowly, but surely, being explored more openly. A short introduction to the chronic disease will be divulged, pathophysiology and etiology will be discussed to prepare theRead MoreCrohnS Disease . .. .. .. .. .. .. .. .. . By: Elizabeth1594 Words   |  7 Pages Crohn s Disease By: Elizabeth Nazginov 8G1 Due: April 5th 2017 Crohn s disease is one of two conditions referred to by the term Inflammatory Bowel Disease (IBD). The other condition that is referred to as an IBD is called Ulcerative Colitis. Both Crohn’s and Ulcerative Colitis are conditions that cause recurring or persistent inflammation in one or more sections of the intestine. The literal definition ofRead MoreSymptoms And Treatment Of Crohn s Disease1421 Words   |  6 PagesCrohn s disease is a debilitating inflammatory bowel condition that has the potential to affect any part of the gastrointestinal tract. The disease due to its relapsing and remitting nature decreases a persons quality of life and can lead to complications such as abscesses and fistulae formation, which then require recurrent surgical interventions. The therapeutic endpoint in Crohns disease management is to induce and sustain remission, decrease complications, hospitalisations and surgeries. ThereforeRead MoreInflammatory Bowel Disease ( Ibd )1434 Words   |  6 Pages Inflammatory bowel disease (IBD) can be defined as the chronic condition (it is persistent/ long-standing disease) resulting from inappropriate mucosal immune activation. Inflammatory bowel disease (IBD) can start at any age. However, it is frequently seen among teenagers And also among young adults in their early twenties, both genders can be affected by this disease. There are two conditions that traditionally comprise inflammatory bowel disease (IBD): Ulcerative colitis and crohns disease. ComparisonRead MoreCrohn s Disease And Its Effects On The Ileum And Colon1658 Words   |  7 Pages Crohn’s Disease David Layfield Anatomy and Physiology II BIOL 2402.23001 Prof. Glenn Kasparian Brookhaven College Farmers Branch, TX 3 May 2017 Table of Contents î ¿ ¿Abstract 2 History 3 Physiology 5 Treatment 6 Bibliography 9î ¿ ¾ Abstract Crohn’s disease is a kind of inflammatory bowel disease primarily affecting the ileum and colon. It was first defined in detail in a paper by Burrill B. Crohn and two colleagues, where it was differentiated from other generic bowel diseases. Although they proposedRead MoreLiving With Crohn s Disease1126 Words   |  5 PagesLiving with Crohn’s Disease Sharon is a 17 year old young women, her mother noticed that Sharon had lost a significant amount of weight, and she looked pale and had dark circles under her eyes. Sharon was complaining of severe diarrhea, stomach cramps, and after battling this for weeks she was extremely tired. Her doctor conducted a standard physical exam, and interviewed Sharon about her general health, diet, family history, and environment. Her doctor performed laboratory tests of blood and stoolRead MoreCrohn s Disease And The Inflammatory Process1108 Words   |  5 Pages Crohn’s Disease and the Inflammatory Process Crohn s disease is an inflammatory process in the intestines that is marked by abnormal inflammation of the GI tract. Crohn’s disease is treated with a variety of single or combined therapies that work at decreasing inflammatory process. Within this essay, I will discuss the etiology and pathophysiology of Crohn’s disease, the evidence- based- practice treatment of Crohn’s and how these medications work in reducing the inflammatory process. IRead MoreAlternative Medication for Crohns Disease1032 Words   |  4 PagesChrons disease, it is first important to outline just what exactly this condition is and how it aeffects the human body. Essentially, Crohns disease is a type of inflammatory bowel disorder or disease. Inflammatory bowel diseases are a group of disorders in which the intestines become inflamed (red and swollen), probably  as a result of  an immune reaction of the body  against its own intestinal tissue (Rowe, Shaikh 2012). As this definition largely implies, the exact cause of Crohns disease is notRead MoreThe Role Of Nutrition Therapy And Crohn s Disease938 Words   |  4 PagesNutrition Therapy and Crohn’s Disease The Role of Nutrition Therapy in Crohn’s Disease According to the Crohn’s and Colitis Foundation of America, Crohn’s disease (CD) may affect as many as 780,000 Americans1. The exact time of the onset of the disease is unknown, but it often starts between the age of 15 and 35 for both men and woman. Currently, the diagnosis, etiology, treatment, and cure of CD remain undefined. However, recent research suggests that hereditary, genetics, and/or environmentalRead MoreSymptoms And Treatment Of Crohn S1008 Words   |  5 PagesVULVAR CROHN`S IN A PREPUBERTAL GIRL ON INFLIXIMAB Key words Vulvar Crohn`s. Crohn`s disease. Infliximab. Pre pubertal girls. Abstract Crohn`s disease is an inflammatory bowel disease. It often manifests as chronic diarrhea, abdominal pain, weight loss and blood in the stool. It usually involves any part of the gastrointestinal tract and sometimes presents with extra intestinal manifestations like uveitis, dermatitis, arthritis and anemia. Extra intestinal findings like Vulvar lesions are less

Wednesday, May 6, 2020

Natural Law And Human Law - 1515 Words

‘An unjust law cannot be a valid law’ In the light of Natural Law and Positivist theories, assess the accuracy of the above statement. Intro Natural law Natural Law Theory seeks to explain ‘Law’ as a phenomenon which in order to be valid must meet the standards of a ‘higher law’ based on morality. Natural law is so called because it is believed to exist independently of human will. It is ‘natural’ in the sense that it is not humanly created. Natural law theories are theories about the relation between the moral natural law and positive human law. Natural law theories vary in aims and content but they share one central idea: that there is a kind of higher (non-human) ‘law’, based on morality, against which the moral or legal validity of human law can be measured . There are two basic types of Natural Law Theory, those where the ‘higher law’ is set by God as revealed in scriptures (Theological) and those where the ‘higher law’ is based on morality discoverable through ‘reason’ (Secular). Socrates, Plato and Aristotle Socrates, Plato and Aristotle identified moral behaviour or thinking with justice. ‘The moral man was the just man and the moral state was the just state’. This causes an issue of what suffices a just person and a just state. Socrates (470-399 BC) Socrates argued that there were principles of morality which it was possible to discover through reason and man-made Law based on these principles would be the product of correct reasoning. Plato (428-348 BC) DevelopedShow MoreRelatedAquinas On Natural Law And Human Law1380 Words   |  6 PagesIn â€Å"Aquinas on Natural Law and Human Law† and â€Å"Aquinas on Happiness and the Kinds of Laws† by Thomas Aquinas and in â€Å"Utilitarianism† and â€Å"On Liberty† by John Stuart Mill they discuss their version of the ideal society that we should be living in. Aquinas asserts that all humans must strive to find happiness and God while Mill claims that the good life is one of maximizing pleasure that our society must help create. Aquinas thinks the common good is for all, while Mill does not think that everyoneRead MoreNatural Law Enforces Human Rights907 Words   |  4 PagesNatural Law enforces human rights. When we look at abortions laws we see between a legal system based on the legal theory of natural law the law that comes from God s nature and inherent right and wrong as He defines it furthermore a legal system based on legal positivism (law is derived f rom whatever man says is law - no inherent right and wrong). Prior to the turn of the 20th century, legal philosophy from whence laws were derived in the Western world was based upon a natural law theory. ARead MoreThe Natural Law Theory Of Human Nature954 Words   |  4 PagesIt is our human nature that makes us feel great when we get a job and makes us feel horrible for something we steal something. This is because it feels natural for us to feel that we did something right or wrong. The natural law theory tells us that an action is morally right if it is natural and an action is wrong if it is unnatural. This means that human morality comes from nature and has a purpose to live a good life. If someone’s actions are preventing them from making them live a good life,Read MoreNatural Law And The Preservation Of Human Life1301 Words   |  6 PagesNatural law and the Preservation of Human Life Donald J. Moore Webster University September 18, 2016 â€Æ' Natural Law and the Preservation of Human Life In order to address the scenarios in this assignment, one must define the when life begins. According to Thomas Aquinas God created the universe and all plants, animals and life of all types under the doctrine of External Law. Based on his vision, God instilled Natural Law in law to fulfill the parameters of External Law. Self-preservation is notRead MoreSt. Thomas Aquinas: the Human Law and Natural Law Debate1523 Words   |  7 PagesThe Human Law and Natural Law Debate Heather Saunders 250583261 Thomistic Philosophy 2214 Dr. Fox March 21, 2012 The Human Law and Natural Law Debate Are we naturally moral creatures? Do we always act towards the common good of others? I am positive that we do not, and in fact, as much as society wants to, we go against our morals and lead with our ‘feelings’. These feelings may feel right, but it doesn’t mean they will lead you in the right path to fulfil your ultimate end, true happiness. HitlerRead MoreNatural Law : The Human Conception Of Justice Or Moral Right1181 Words   |  5 PagesNatural law can be defined broadly as a philosophical belief that the human conception of justice or moral right is common to all humans and derived from nature. However it’s definition has been highly debated across history and therefore different definitions must be used as to not misinterpret the ideas and principles of different strains of thought within natural law (Boucher, 2009, P.19). It is also very important to distinguish how rights are understood in natural law, which is another contestedRead MoreGeorge Hobbes And Locke s Theories On Government, Human Nature, And Natural Law1661 Words   |  7 Pagesthat change their trajectory to land close to each other but not in the same place. Much is the same when comparing Hobbes’ and Locke’s theories on government, human nature, and natural law. Both may come to the same conclusion about the existence of natural laws and how that shapes human nature. However, they disagree on what the natural law would be comprised of. The same can be said for how differently they view the origins and role of governments. Hobbes would argue that governments are made fromRead MoreUniversalist Theory Of Universalism1237 Words   |  5 Pagesprocess. The justification for this rises from human nature, which is a shared vulnerability of suffering and demands universal reasoning. It also involves religion mandates and existing moral codes. It contrasts moral relativism, which claims that moral truths are relative to personal, historical, cultural , and social circumstances. There are three Universalist theories. They include Rationalism, Legalism, and Natural Lae. The focus of this discussion is Natural Lae. It is a moral theory that claims jurisprudenceRead MoreThe Theory Of Natural Law876 Words   |  4 Pagesconcept of natural law in his works of the New Testament. In Paul makes use of the concept of natural law in his works of the New Testament. In Romans, the messages are written in such a way that they depict the idea of natural law, which can be attributed to God’s creation. This situation implies that natural law is directly linked to the laws that dictate the relationship between God and human beings as He created the world. These further shows that the laws are referred to as being natural becauseRead MoreThomas Aquinas And The Natural Law895 Words   |  4 Pageswhat is human law? In his â€Å"Summa Theologica† Aquinas explains that â€Å"It would seem that there is not a human law. For the natur al law is a participation of the eternal law.† Now through the eternal law all things are most orderly, as Augustine states (De Lib. Arb. i, 6). â€Å"Therefore, the natural law suffices for the ordering of all human affairs. Consequently, there is no need for a human law.† Aquinas explains that â€Å"Natural Law is a theory that says that there is an existence of a law that is

Offer and acceptance of advance repudiation Free Essays

string(183) " Hochster v De La Tour\[7\] made it clear that damage can be claimed immediately on the basis of an accepted anticipatory breach without any need to wait for the time of performance\." Introduction Repudiation in the present sense occurs where a party indicates, either expressly or impliedly, by words or conduct that he does not intend to honor his obligations when they fall due in the future.(Richards, 2004) and (Furmston, 2006) p.688 It must be observed that, even if the party wrongfully repudiates all further liability, the contract will not automatically come to an end. We will write a custom essay sample on Offer and acceptance of advance repudiation or any similar topic only for you Order Now Sinceits termination is the converse of its creation, principle demands that it should not be recognized unless this is what both party intend. The familiar test of offer and acceptance serves to determine their common intention. Where A and B are parties to an executor contract and A indicates that he is no longer able or willing to perform his outstanding obligations, he in effect makes an offer that the contract shall be discharged.(Furmston, 2006) Therefore B is presented with an option. He may either refuse or accept the offer as in Denmark Productions Ltd v Boscobel Productions Ltd[1]. More precisely, he may either affirm the contract by treating it as still in force or on the other hand he may treat it as finally and conclusively discharged. The consequences vary according to the choice that he prefers.(Furmston, 2006). Once the innocent party has elected to affirm or for that matter to treat the contract as discharged, he cannot retract his election. In Panchaud Freres SA v Etablissements General Grain Co.[2] it was held that affirmation is really a species of waiver that results in an innocent party being stopped form alternating his election.(Richards, 2004) 1. The lapse of time: The injured party does have time to decide whether to affirm or terminate the contract but doing nothing for too long may be seen as affirmation as in the case StoczniaGdanska SA v Latvian Shipping[3]. (Koffman and Macdonald, 2004) The Court of Appeal recognized that there was a period prior to the election when the non-breaching party was making up its mind whether to terminate or affirm. In this period the contract and the right to terminate were both kept alive. As Rix LJ noted, this period cannot extend indefinitely and inaction over a sufficiently lengthy period may be held to constitute affirmation. In addition, since the contract remains alive until the non-breaching party terminates, the non-breaching party will be subject to the same risks that affect the non-breaching party who formally affirms. (Poole, 2008) 2. Accepting the breach: An anticipatory breach of contract entitles the innocent party to terminate performance of the contract immediately. The novel feature of anticipatory breach is that acceptance of the breach entitles the innocent party to claim damages at the date of acceptance of the breach. He does not have to wait until the date fixed for performance, even though this has the effect of accelerating the obligations of the party in breach. It does seem illogical to say that a party can be in breach of contract before the time fixed for performance under the contract(McKendrick, 2009). The innocent party may choose to immediately terminate the contract and sue for damages even though the date for actual performance has not passed. This choice arises, it is said, because the other party has repudiated the contract by her actions.(Atiyah and Smith, 2006) Where the innocent party does decide to terminate performance of the contract he must give notice to the party in breach that he is accepting the anticipatory breach (or otherwise overtly evidence his acceptance of the breach) and he must not inconsistently with his decision to accept the breach (McKendrick, 2009). The innocent party has the right to elect to accept the repudiation as discharging the contract with the result that all his future obligations under the contract come to an end, as do the obligations of the guilty party, though here his obligation to pay damages arises by operation of law, as stated in Moschi v Lep Air Services Ltd.[4](Richards, 2004) There are, of course, dangers in treating an action by the other party as repudiation if it turns out to be viewed otherwise by the court. The party purporting to accept a repudiatory breach may well take action (as was the case in Vitol v Norelf) which itself involves a breach may find the tables turned and that that party itself is now liable to damages for its own breach of the contract. In Federal Commerce and Navigation Co Ltd v Molena Alpha Inc, the Nan Fir[5] which concerned the operation of three time charter parties, the charters deduct various amounts from the hire which they paid to the owners. The owners objected and issued instructions to the masters of a vessel concerned to withdraw all authority to the charters on their agents to sign the bills of lading. This action was held to amount to a repudiatory breach which entitled the charter to terminate the charter parties. (Stone, 2009) The innocent party must act so as to make plain that he claims to treat the contract as at an end. There is no reason why the acceptance of an anticipatory repudiation should not take the form of words or conducts which make it plain that the innocent party is responding to the repudiation by treating a contract as at an end. Thus, a failure to perform contractual obligations is capable of amounting to an acceptance of an anticipatory repudiation of a contract: Vitol S.A v Norelf Ltd; The Santa Clara[6]. The non-breaching party can sue at once, need not wait and if he does, he can win even though at the time of action his right is contingent, leading case is Frost v Knight 1872. (Upex et al., 2003) The most striking feature of the doctrine of anticipatory breach is that the acceptance of the breach entitles the victim to claim damages at one, before the time fixed for performance. This rule was established in Hochster v De La Tour. (Peel, 2007) Hochster v De La Tour[7] made it clear that damage can be claimed immediately on the basis of an accepted anticipatory breach without any need to wait for the time of performance. A similar result was reached in Frost v Knight[8]. In that case the defendant was promised the plaintiff that he would marry her when his father die. Subsequently the defendant broke off his engagement to the plaintiff. She took action while the defendant’s father was still alive and was successful in her claim. (Koffman and Macdonald, 2004) A leading case upon this subject is Hochster v De La Tour. The right to claim damages immediately exists even when the performance is not absolute as in Hochster v De La Tour but contingent as in Frost v Knight. In that case, performance was contingent upon an event which might not happen within the lifetime of the party.(Beatson, 2002) If the non-breaching party has terminated following the renunciation, it is clear that he can claim for damages from that time and does not need to wait until the date fixed for performance under the contract (Hochster v De La Tour). However, the non-breaching party would be under a duty to mitigate its loss as from the date of termination. In Reichman v Beveridge[9], a landlord and tenant case, the tenant argued that having left the premises three years into a five-year lease, there was a duty placed on the landlord to mitigate in a claim for rent arrears following the abandonment, e.g., by finding a replacement tenant, marketing the premises and not rejecting offers from prospective tenants. However, the Court of Appeal accepted that there was no such duty to mitigate in an action in debt (i.e., the action for arrears of rent).(Poole, 2008) Awarding damages for breach before performance is due may seem objectionable because where the interval between termination and the time of performance is long; an immediate damages award accelerates the defendant’s obligations and increases the potential for errors in quantifying damages since that conventionally rests on the market value of the lost performance at the time of performance. However, the rule can be justified for encouraging the speedy resolution of broken-down contracts and minimizing the claimant’s losses. It gives the claimant the incentive to terminate the contract immediately and move on, rather than keeping himself ready to perform (which is likely to increase his loss) a contract which will inevitably be breached come the time of performance.(Chen-Wishart, 2007) Affirming the contract Charactersistics: The non-breaching party can choose not to accept the repudiation, say by communicating that she is still expecting performance from the other party, then the contract remains in operation. In this case the innocent party can terminate or sue for damages if and when the breach actually happens, but in the meantime must remain ready to perform as required by the contract. This principle that the innocent party must remain able and willing to perform if he keeps the contract alive is, however, qualified by another principle, to the effect that if the guilty party continues to make it quite clear that he will not perform, the the innocent party can eventually abandon his attempts to perform. This can either be seen as an ultimate acceptance by conduct of the repudiation, after its initial rejection, or as an act of induced reliance by the innocent party, which stops the guilty party from complaining about the former’s inability to perform. (Atiyah and Smith, 2006) On the basis that the breach is repudiatory, the usual election will apply so that the non-breaching party will have the option of accepting the breach as terminating the contract, or affirming and awaiting performance on the contractual date set for that performance to begin (Fercometal SARL v Mediterranean Shipping Co. SA[10]).(Poole, 2008) In White Carter (Councils) Ltd v McGregor[11], the House of Lords (by a majority of 3:2) held that they were entitled to recover the contract price. There was no requirement that they minimize (or mitigate) their loss by finding an alternative business or product to advertise on the litterbins.(Poole, 2008) One of the reasons for the strict approach to identification of affirmation as requiring clear and unequivocal evidence of an intention to continue with the contract, is frequently stated to be that the election is irrevocable, i.e., having affirmed, the non-breaching party cannot change its mind in the period between affirmation and the contractual date for performance (although following non-performance on the contractual date there would be a new opportunity to elect to terminate or affirm for that actual repudiatory breach. As stated by Lord Ackner in Fercometal v Mediterranean Shipping: ‘there is no third choice to affirm the contract and yet be absolved from tendering further performance unless and until the breaching party gives reasonable notice that he is one again able and willing to perform’.(Poole, 2008) It has long been recognized that where the breach is continuing one (i.e., it continues after affirmation) and is repudiatory, the fact of the earlier affirmation will not prevent the non-breaching party form choosing to terminate in the period prior to that date set for contractual performance. This was recognized by Thomas J (obiter) in Stocznia Gdanska SA v Latvian Shipping Co[12].(Poole, 2008) If the injured party chooses not to accept the repudiation, then there is no breach at that point and no duty to mitigate. If the injured party can sue for the debt, he will not be concerned with the rules restricting recovery of damages, including the duty to mitigate. This can lead to the injured party claiming payment for an ‘unwanted and wasted’ performance, which contractors awkwardly with the mitigation rule’s limitation on recovery. The point arises from decision in White and Carter (Council) (Koffman and Macdonald, 2004). Where the innocent party does decide to affirm the contract and demand performance at the stipulated time, a number of consequences flow from this decision. The first is that affirmation does not prevent the innocent party accepting the breach if, at the date fixed for performance, the other party still refuses to perform. The second is that the innocent party, in addition to affirming the contract, may continue with the performance of his obligations under the contract, even though he knows that the performance is not wanted by that other party. This is what happened in the controversial case of White and Catter (McKendrick, 2009). Requirements: The principle laid down in White and Carter is, in fact, the subject of a number of qualifications. The first is that the innocent party cannot compel the party in breach to cooperate with him so that, where the innocent party cannot continue with performance without the cooperation of the party in breach, he will be compelled to accept the breach (Hounslow LBSC V Twickenham Ltd). The second qualification is derived from the speech of Lord Reid in White and Carter when he said that: ‘it may well be that, if it can be shown that a person has no legitimate interest, financial or otherwise, in performing the contract rather than claiming damages, he ought not to be allowed to saddle the other party with an additional burden with no benefit to himself.’ (McKendrick, 2009) 1. Legitimate interest: In view of the objections to wastage inherent in the White Carter principle, subsequent courts have seized upon statements by Lord Reid in order to limit the potential scope of the principle (indeed, Megarry J in Hounslow v Twickenham[13]).(Poole, 2008) Lord Reid said that the general power to affirm the contract could not be exercised by a person who had no ‘legitimate interest, financial or otherwise, in performing the contract rather than claiming damages’. However, it would be sufficient that it was merely ‘unreasonable’ to affirm; something more than this would be required.(Poole, 2008) Thus, the guilty party can avoid the operation of the principle in White Carter v McGregor by establishing that the non-breaching party has no legitimate interest in continuing performance.(Poole, 2008) Lord Reid’s statement was adopted and applied in Clea Shipping Corp. v Bulk Oil International Ltd, The Alaskan Trader[14]. The principle is clearly aimed at preventing very obvious wastage when the other party does not require performance. (Poole, 2008) 2. No cooperation: The second limitation requires that the affirming party must be able to continue with their own performance of the contract without the cooperation of the breaching party in order to be able to claim the contract price (otherwise the affirming party will be limited to a remedy in damages).(Poole, 2008) Cooperation in this context includes both active and passive cooperation of the renouncing party (e.g., Hounslow London Borough Council v Twickenham Garden Developments Ltd[15]: following renunciation by the local authority employers, contractors had no right to insist on continuing to perform the contract because the work was being done on local authority property and they were unable to gain access to the site without the local authority’s permission).(Poole, 2008) However, the restriction in White Carter that a claimant will be limited to a remedy in damages where he is unable to perform without the cooperation of the contract-breaker, applies only where the performance which has been prevented by the breach was a pre-condition to the payment obligation, i.e. the performance obligation was entire (in caseMinistry of Sound (Ireland) Ltd v World Online Ltd[16]) (Poole, 2008) Risk to the non-breaching party following the decision to affirm after the other party’s anticipatory repudiation: On the other hand, a decision to affirm the contract may work to the disadvantage of the innocent party. The first disadvantage is that an innocent party who affirms the contract may lose his right to sue for damages completely if the contract is frustrated between the date of the unaccepted anticipatory breach and the date fixed for performance (Avery v Bowden). Secondly, an innocent party who affirms the contract but subsequently breaches the contract himself cannot argue that the unaccepted anticipatory breach excused him from his obligation to perform under the contract. Where the breach is not accepted the parties remain subject to their obligation under the contract, so that the ‘innocent party’ may find himself liable to pay damages for breach of contract if he fails to accept the breach and subsequently breaches the contract himself (The Simona).(McKendrick, 2009) Following affirmation, the non-breaching party is exposed to a number of risks in the period between affirmation and remedies following the earlier renunciation. The existence of these risks lends support to the position adopted by the Court of Appeal in Stocznia since, if the non-breaching party does have to accept these risks, it is arguable that in this period the ability to terminate should continue to exist where the renunciation is continuing.(Poole, 2008) The risks placed on the affirming party in the period between affirmation and the date for performance are not insignificant. For example: 1.If the non breaching party is itself in breach of contract, that party cannot argue, at least not unless estoppels operates, that the initial renunciation by the other party operates as an excuse for its own subsequent breach as in Ferometal SARL v Mediterranean Shipping Co, SA, The Simona[1]. Once the contract was treated as being still in force, it was ‘kept alive for the benefit of both parties’, and the party affirming could not both keep it alive and seek to justify his own non-performance by reference to the earlier repudiation.(Poole, 2008) In a situation where there has been an anticipatory breach of contract the innocent party elects to affirm the contract, he is still required to perform his own obligations under the contract but faces the danger that, should he subsequently become guilty of a breach of contract, the other party may escape liability. This point was discussed in Ferometal SARL v Mediterranean Shipping Co, SA, The Simona.(Richards, 2004). 2.Similarly, if the contract is frustrated in the period between the affirmation and the due date for performance, the frustration will discharge the contract and the non-breaching party will lose the remedy of damages for the breach as in Avery v Bowden[2], the outbreak of Crimean War, thus depriving the ship-owners of a remedy they might have had for the failure to provide a cargo, hat that repudiation been accepted as terminating the contract.(Poole, 2008) A further danger with affirmation lies in the possibility that a frustrating event may occur after the innocent party has affirmed the contract. Where an innocent party has decided to affirm a contract and there is a breach when the date of performance on the contract arrives. References Atiyah, P. S. Smith, S. A. (2006), Introduction to the law of contract, 6th ed, Oxford: Oxford university press. Beatson, J. (2002), Law of contract, 28th ed, Oxford: Oxford University Press. Chen-Wishart, M. (2007), Contract law, 2nd ed, Oxford: Oxford University Press. Furmston, M. (2006), Cheshire, Fifoot and Furmston’s law of contract, 15th ed, Oxford: Oxford University Press. Koffman, L. Macdonald, E. (2004), The law of contract, 5th ed, London: Tolley. Mckendrick, E. (2009), Contract law, 8th ed, Basingstoke: Palgrave Macmillan. Peel, E. (2007), Treitel, The law of contract, 12th ed, London: Sweet Maxwell. Poole, J. (2008), Textbook on contract law, 9th ed, Oxford: Oxford University. Richards, P. (2004), Law of contract, 6th ed, Harlow: Pearson Longman. Stone, R. (2009), The modern law of contract, 8th ed, London: Routledge-Cavendish. Upex, R., Bennet, G. Chuah, J. (2003), Davies on contract, 9th ed, London: Sweet Maxwell. How to cite Offer and acceptance of advance repudiation, Essay examples

My Friend free essay sample

Again Friendship is very important for everyone, especially me. During my studying from elementary school to university, I have lots of friends. Among those, there are a few friends who are my best friends. Now I would like to describe one of my best friends whose name is Ryan Thomas. The first reason I consider him as my best friend is that he has a very warm personality. He is so friendly when he meets me everywhere. For example, he always smiles politely at me. A smile that makes me absolutely delighted when I meet him. Furthermore, honesty. He is very honest and someone I fully trust. Ryan is his own type of good manner. He never lies to me even one time, because he likes to say something true. Moreover, Ryan is a funny person. He always tells me some funny stories in order to reduce stress from studying. He is good at telling jokes, for he can create them on his own. We will write a custom essay sample on My Friend or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It is really amazing. In addition, he is a compassionate friend, who always helps other buddies when they have problem. He always cares especially about me. He is very useful for me. The second reason is that Ryan has full of ability. He was one of the national outstanding students in 2010. I really appreciate him so much about this. Furthermore, He excels at every subject that makes me admire him very much. Since I have known him, I notice that he never fails the exams. He always used to get high score in my class. In addition, he is killed at explaining the lessons. For instance, when I don’t apprehend any lesson, he can explain me clearly and concisely. Moreover, He is mighty smart. According to my observation, he easily understands the lessons when he reads or studies. He is such a good example for anyone. To summarize, Ryan is one of my best friends who has a good personality that makes me more happy and interested in him. Also, he has a great ability to help other friends and me. All in all, Ryan is one of the nicest and most caring person I know and I wish I could see him again.

Tuesday, May 5, 2020

Advance Accounting Companies Performances

Question: Describe about the Advance Accounting for Companies Performances. Answer: Introduction BHP Billiton Ltd is recognized as one of the largest producers of commodity and a leading company associated with diversification of wealth and resources. Its key purposes include minimization of production costs and maximization of asset life. The majority of underlying incomes of BHP Billiton originates from operations in iron ore activities and other activities in copper and coal. Both BHP Billiton Ltd and BHP Billiton Plc are members of BHP Billiton Group (dual-listed company), headquartered at Melbourne in Australia (BHP Billiton, 2015). These two entities exist as different companies but functions as a combined group under BHP Billiton. For the purpose of this assignment, the annual report of BHP Billiton is taken into consideration. Remuneration Report According to the remuneration report of BHP Billiton, the remuneration committee sets out values for determining the results of performance-based remuneration of the executives. This shows that the remuneration policy is linked to strategy. The executive remuneration policy is made to portray the price of shares over an enlarged period and this is be achieved after deferring of equity constituents of STI awards for two years and with TSR that is measured over five years performance. Mr. Mackenzie as the CEO of BHP Billiton receives a remuneration (base salary) of US$1.700million per annum while for 2016, the maximum amount of fixed remuneration that CEO can earn is $2.270million, pension contributions of US$0.425million and benefits of US$0.145million. The STI target values depend on the target performance of 160% of base salary and the maximum amount of STI can be 240% of base salary. Similarly, the normal value of LTI is calculated in accordance with the share price at grant date a nd the maximum amount of LTI can be 400% of base salary (BHP Billiton, 2015). These levels need to appropriately reflect the contributions and responsibilities of a CEO. To be equivalent with shareholders expectations, remuneration levels must portray the overall value and performance of shareholders. GPFR General Purpose Financial Report is that report which widely portrays the financial information of the company. It is prepared so that every user needs can be addressed, thereby facilitating in decision-making. From the annual reports of BHP Billiton, it can be seen that its GPFR includes, balance sheet, cash flow statement, income statement, statement of comprehensive income, statement of changes in equity and notes to financial statements (Northington, 2011). The consolidated financial statements of BHP Billiton or GPFR are prepared in accordance with the IFRS standards and the mode of preparation is set out in Note 41 of the Notes to financial statements. The preparation of GPFR also requires the company to frame certain estimates and judgements affecting the amount of asset, liabilities, income and expenses in the financial statements. Inventory The inventories and work in progress of BHP Billiton Ltd are valued at net realizable value and lower of cost. This cost is ascertained basically on the basis of average costs. Costs of processed inventories are obtained on the basis of an absorption costing method. Cost of production, cost of buying raw materials, attributed mining and manufacturing overheads are included in the computation of cost. In relation to mineral inventories, quantities are evaluated through assays and surveys. The quantities of petroleum inventories are obtained through tank flow measurement and flow rate, composition and calculation of volume is obtained through sample analysis. Accounts Receivable According to the annual report of BHP Billiton, it can be seen that a provision for doubtful debts (PBDD) of US$115million have been made at the beginning of the year but after utilization of US$109million from credit for the same year, the closing balance of provision of doubtful debts have come to US$6million. Furthermore, no provision for doubtful debts (PBDD) has been created by the company in respect of any outstanding values and no expense has been identified in relation to such doubtful debts from related parties (BHP Billiton, 2015). PPE (Property, Plant and Equipment) PPE is recorded at cost minus impairment expenses and depreciation. The total PPE of BHP is US$94,072million that includes plant and equipment, land and building, mineral assets etc. The carrying values of such PPE are depreciated to their residual value (approximated) over the approximated lives of particular assets or approximated life of related field or mine, if shorter. These approximations are evaluated annually and any alterations are considered with respect to remaining depreciation expenses. The major PPE are depreciated on a straight-line and/or production unit basis by adopting their estimated lives like, land (not depreciated), buildings (25-50 years) etc. The impairment events that results in a write down of an asset are carrying amount is regarded prudent in the case of BHP Billiton because this can overcome the normal apportioning of a non-current assets expenses over its useful life (Melville, 2013). Contingent Liabilities According to the annual report of BHP Billiton, contingent liabilities include amounts from associates and joint venture and subsidiaries and joint operations. The total contingent liabilities as at 2015 are US$3263million. Out of these liabilities, the legal issues for which the company had to pay includes tax-related amounts and significant litigations that have generated several actions against the company (BHP Billiton, 2015). The amount of contingent liabilities of these tax-related matters is US$1313million. In relation to leases, BHP holds a liability of finance leases of $US438million and total commitments under operating leases of amount $US2368million. Finance lease includes lease of transmission assets and power generation while operating lease includes leases of PPE (Choi Meek, 2011). Taxation (Transfer Pricing) BHP Billiton Group has several activities in different countries and the tax regimes differ between countries. The nature of activities of BHP Group triggers taxable responsibilities that include royalty, corporation based tax, production tax, employment based tax etc. For taxation of BHP Billiton, note 43 (significant accounting policies), note 44 of application of accounting assumptions, estimates and judgements in Taxation group under application of critical accounting policies and estimates and under section 3.14.1of the Risk and Committee Report in Significant issues- Tax and royalty liabilities, can be referred (BHP Billiton, 2015). Prudence Prudence is one of the latest characteristics updated in the conceptual framework of financial reporting by International Financial Reporting Standards. It requires that companies must adopt policies in such a way so that neither assets nor revenues are overstated nor liabilities or expenses are understated (Brealey et. al, 2011). Accounting transactions and specific events are uncertain in nature and companies are bound to make estimates that require judgement to encounter such uncertainties. Hence, prudence is that key accounting principle which necessitates that while making judgements, management must be prudent and cautious. Reporting can be enhanced by this concept because it removes biasness from financial statements when cautions are given due importance while making relevant decisions 9 Horngren, 2013). However, such understating of assets and overstating of liabilities sometimes lead towards a false impression of the company being in a bad financial position than it actuall y is. This can put off the investors and proves that financial statements are negative (Brigham Daves, 2012). It is obvious that prudence is a desirable concept, after all who would opt for an imprudent accounting. Until 2010, prudence was included in the IASB conceptual framework of accounting but it is a matter of doubt why prudence was further revised in 2015. In the revised conceptual framework of accounting of IASB, prudence was reinstated as an essential concept that enhances the usefulness of financial statements. Therefore, it is obvious that the concept of prudence was long identified as an essential virtue or characteristic in everyday life. Sadly, the application of prudence in the accounting world seems difficult than that of an individuals conduct. It was removed by IASB in 2010 before because of its conflicts with neutrality but the revised concept in the Exposure Draft of IASB, is now included with neutrality (Daves Crawford, 2012) Conclusions and Recommendations The financial reports of BHP Billiton portray a true and fair view of the companys performance in terms of both financial measures and non-financial measures. The reporting is in accordance with the AASB requirements and Corporations Act 2001. In relation to corporate governance, the company follows ASX Corporate Governance Principles and Recommendations. Apart from these reporting aspects, BHP Billiton also gives due importance to sustainability programs and it has significantly reduced the emissions of greenhouse gases to 6%. References BHP Billiton 2015, BHP Billiton Annual Report and accounts 2015, Viewed 16 August 2016, https://www.bhpbilliton.com/~/media/bhp/documents/investors/annualreports/2015/bhpbillitonannualreport2015.pdf Brealey, R., Myers, S. and Allen, F 2011, Principles of corporate finance, New York: McGraw-Hill/Irwin. Brigham, E. Daves, P 2012, Intermediate Financial Management , USA: Cengage Choi, R.D. Meek, G.K 2011, International accounting, Pearson . 41-51 Davies, T. Crawford, I 2012, Financial accounting, Harlow, England: Pearson. Horngren, C 2013, Financial accounting, Frenchs Forest, N.S.W: Pearson Australia Group. Melville, A 2013, International Financial Reporting A Practical Guide, Pearson, Education Limited, UK Northington, S 2011, Finance, New York, NY: Ferguson's.