F. Salinger s The Catcher Of The Rye - 1121 Words

One of the best known novels in English-speaking countries, J.D Salinger’s Catcher In The Rye deals with Holden Caulfield’s past trauma which is the triggering factor in his depression, anxiety and alienation. Holden tells an unnamed person what has happened in the three days prior to his mental breakdown. Through Holden’s relatable characteristics and Salinger’s narrative treatment, the book continues to engage audiences across generations. The way that Salinger writes gives the audience a very personal and insightful look into what Holden is feeling. It’s told in the first person, in a confessional style, and utilises digression. This creates a sense of closeness with the protagonist. It’s like Holden is talking directly to the reader. Salinger’s use of stream of consciousness also makes it feel like it really is coming from the mind of a seventeen-year-old boy: â€Å"I mean girls should smell a certain way - like baby powder, new clothes and perfume †¦ I hate Old Spice †¦ Christ, I must be nuts. All of a sudden I start to imagine myself as the old sailor †¦Ã¢â‚¬  Holden’s character still engages audiences in the 21st century because he deals with the problems that adolescents still face - like rebellion, sexuality and the loss of innocence. The novel doesn’t feel outdated at all, even though it was written in a very different time. One of the main focuses of the book is Holden’s alienation from other people, which I think stems from his traumatic past. The loss of his brotherShow MoreRelatedF. D. Salinger s Catcher Of The Rye1721 Words   |  7 PagesJ. D. Salinger’s Catcher in the Rye features a complex narrative surrounding a troubled young student, Holden Caulfield. Difficulties he faces throughout the story force Holden to confront his fears of adulthood and maturation and the responsibilities therein through the difficulties he faces throughout the story. Academic controversy surrounds whether Holden learns from these confrontations and adjust accordingly, maturing throughout the story. While initially this s eems rather subjective, a thoroughRead MoreF. Salinger s The Catcher Of The Rye1343 Words   |  6 PagesOften, Authors use specific objects, ideas, or characters to express larger meanings in the book, or in real life. In The Catcher in the Rye, by J.D. Salinger, Salinger uses many symbols in his novel to show the difficulties of Holden’s life. By including the symbols of Holden’s red hunting hat, death, windows, James Castle, and the ducks, Salinger explores many of Holden’s inner thoughts and difficulties of growing up, especially with the loss of loved ones. The Red Hunting Hat that Holden wearsRead MoreF. Salinger s The Catcher s The Rye 1614 Words   |  7 Pagesshelves, also the best novel read in class. The Catcher in the Rye is a novel commonly found on psychopaths’ shelves and no one has ever found out why. It is a remarkable novel that has been banned in the past but is also studied today in schools around the world. In Mr. Capilongo’s grade 9 AP English class, three novels were read following the theme of â€Å"The teen experience†: To Kill a Mockingbird, by Harper Lee, The Catcher in the Rye by J.D. Salinger, and The Chrysalids, by John Wyndham. The classRead MoreF. Salinger s The Catcher s The Rye 1709 Words   |  7 Pagescertain thoughts or actions from the eyes of others. Society tends to look down towards others who doesn’t follow in the majority’s footsteps. In The Catcher in the Rye, Holden struggles to make sense of his thoughts. Many times, he makes judgements or vocalizes his thoughts which leads to many judgments placed upon him. In The Catcher in the Rye, J.D. Salinger uses society’s reactions to Holden’s struggle t o place himself within the society, in a light that emphasizes his behavior as irrational or in madnessRead MoreJD Salinger Research Paper1671 Words   |  7 Pages Jerome David Salinger, also known as J. D. Salinger, is a fascinating author best known for his novel, Catcher in the Rye. Although Salinger only published one novel, he wrote several short stories for magazines like The New Yorker and Story. A large number of these stories went on to be compiled into books such as Nine Stories, Franny and Zooey, and Raise High the Roof Beam, Carpenters and Seymour: An Introduction. Despite the fact Salinger has not published any stories in over 45 years, his reputationRead More Catcher in the Rye Essay: The Importance of Language1464 Words   |  6 PagesThe Importance of Language in The Catcher in the Rye   Ã‚  Ã‚  Ã‚   J.D. Salingers The Catcher in the Rye has captured the spirit of adolescence, dramatizing Holden Caulfields vulgar language and melodramatic reactions. Written as the autobiographical account of a fictional teenage prep school student named Holden Caulfield, The Catcher in the Rye deals with material that is socially scandalous for the time (Gwynn, 1958). As an emotional, intelligent, and sensitive young man, Holden puts his innerRead More Catcher in the Rye Essay: Themes of Society and Growing Up1366 Words   |  6 PagesThemes of Society and Growing Up in The Catcher in the Rye      Ã‚   In reading J.D. Salingers novel, The Catcher in the Rye, one is compelled to have a very strong reaction to the contents of the book.   Whether that reaction is negative or positive, it is unquestionable that the reader will give the novel a second thought after reading it.   There could be many reasons why this novel has such an impact on the readers.   It may be the use of Salingers catchy slang phrases, bitingly sarcastic andRead More J. D. Salinger Essay2481 Words   |  10 PagesJ. D. Salinger J. D. Salinger The worth of a book is to be measured by what you can carry away from it. -James Bryce* In 1945, a novel was published that would forever change the way society views itself. The book, entitled The Catcher in the Rye, would propel a man named Jerome David Salinger to fame as one of the most famous authors of the twentieth century. This same man, not ten years after the publication and while still in the peak of his career, would depart from this society- theRead MoreGreat Gatsby in Comparison to Catcher in the Rye Essay1666 Words   |  7 PagesGreat Gatsby vs. Holden Caulfield The Great Gatsby written By F.Scott Fitzgerald is a novel about people, mainly Gatsby’s idea of the ‘American dream’ which can be compared easily to The Catcher in the Rye By J.D Salinger. Nick and Jay Gatsby are similar to Holden Caulfield. Nick is like Holden in the fact that they both share ideas of having expectations of people and hope, even though society constantly lets them down with multiple examples showing how people act in their natural state. GatsbyRead MoreThe Modernist Movement And Its Influence On Art1688 Words   |  7 Pagesself-consciousness  (Farah).  The Modernist movement would influence the literature written such as novels and poetry and would also have an influence on art work during this time period.  Three people who were influenced by the modernist movement include F.  Scott Fitzgerald,  T.S Eliot,  and Georgia O’ Keeffe.     There would also be a movement called the Post-Modernist Movement.  Post-Modernism was a departure from modernism.  This movement took place during the mid-twentieth century.  One characteristic during

Rc Physics - 1491 Words

MULTIPLE CHOICE QUESTIONS 1. A KILOMETER IS APPROXIMATELY A. 2 Miles B.  ½ Mile C. 1/10 Mile D.  ¼ Mile 2. 55 miles/hour is approximately A. 90 km/h B. 30 km/h C. 10 km/h D. 2 km/h 3. By what factor does the volume of a cube increase if the lengths of the edges are doubled? A. 16 B. 8 C.4 D. 2 E.√2 4. If the length of a box is reduced to one-third of its original value and the width and height are doubled, by what factor has the volume changed? A. 2/3 B.1 C. 4/3 D. 3/2 E. depends on relative proportion of length to height and width 5. If the area of a circle is found to be half of its original value after the radius is multiplied by a certain factor, what was the factor used? A. 1/ (2Ï€) B.  ½ C. √2 D.1√2 E.  ¼ 6. In terms of the original†¦show more content†¦4.20 X 103kg F. 7.3 X 10-2m G. 2.300 X 104s 15. Solve the following problem and express the answer in m/s with the appropriate number of significant figures. (3.21m) / (7.00ms) =? [Hint: ms stand for milliseconds.] 16. Solve the following problem and express the answer in meters with the appropriate number of significant figures and in scientific notation: 3.08 x 10-1km + 2.00 x 103 1.5 Units 17. Convert 1.00km/h to m/s 18. A sprinter can run at a top speed of 0.32 miles per minute. Express her speed in A. m/s B. mi/h 19. A. How many centers- stripe road reflectors, separated by 17.6 yards, are required along a 2.20 mile section of curving mountain roadway? B. Solve the same problem for a road length of 3.54km with the markers placed every 16.0m. Would you prefer to be the high-way engineer in a country with a metric system or a U.S. Common Unit System? 20. The intensity of the Sun`s radiation that reaches Earth`s atmosphere is 1.4kW/m2 (kW = kilowatt: W = watt) Convert this to W/cm2 21. Density is the ration of mass to volume. Mercury has a density of 1.36 x 104kg/m3. What is the density of mercury in units of g/cm3? 22. An air molecule is moving at a speed of 459m/s. How many meters would the molecule move during 7.00ms (milliseconds) if it didn`t collide with any other molecules? 23. Express this product in units of kg3 with the appropriate number of significant figures: (3.2kg) x (4.0g) x (13 x 10-3mg) 24. A. How many squareShow MoreRelatedPhysics Lab : Rc Circuit Lab1925 Words   |  8 PagesPhysics Lab: RC Circuit Lab Emma Chen January 5, 2015 Team members: Alex Wang, Andy Val_ 1. Objectives The objective of this lab is to create an RC circuit that has a time constant of 10. 2. Method and Principle: The RC circuit that we created on the breadboard was a series circuit. RC circuits contain resistors and capacitors, and are connected to a voltage source. In our case, this voltage source was the battery. When we were measuring the voltage on the computer, we used a switch insteadRead MoreThe Impact Of Eigenvalues On The Electron Phonon Coupling Strength Of Indium And Its Binary Alloys841 Words   |  4 PagesIMPACT OF EIGENVALUES ON THE ELECTRON-PHONON COUPLING STRENGTH OF INDIUM AND ITS BINARY ALLOYS S. K. Chakrabarti Department of Physics Tribhuvan University, MMAM Campus, Biratnagar, Nepal ABSTRACT Indium is a trivalent metal. Though chemically not so reactive, it often forms complexes within its binary alloys. In this theoretical work we have studied the impact of eigenvalues on the electron-phonon coupling strength of indium. We have also dealt with the same for two binary alloys of it vizRead MoreLab Report On Rc Time Constant906 Words   |  4 PagesLab Report 4 RC Time Constant Physics 262-003 Author: A. Coughran Lab Partners: E. Ortiz, H. Barham Date: 4/5/17 Lab Report 4 A. Coughran 4/5/17 Objective: The objective in Lab 4 is to measure the RC time constant for a capacitor in a series RC circuit with a resistor. This will be accomplished by the analysis of voltage curves across the resistor. Theory: Kirchoff’s Voltage Law states that the voltage sum across a series circuit containing one resistor and a capacitorRead MoreNewton’s Laws of Motion in Modern Aircrafts1087 Words   |  5 Pagesvia airplanes became easier and more efficient with the replacement of jet engines in July 16, 1949, by the famous inventor Frank Whittle (FindtheData, n.d.). The principles behind how a jet-engine powered aircraft works associate with many laws of physics, from Newton’s Law of Inertia to the Third Law of Motion. These laws are also applicable to the aerofoil and the engines aerodynamically, in particular with the four forces: lift, drag, weight and thrust which allows an aircraft to maneuver acrossRead MoreI had a dream that I could fly. I couldn’t stop day-dreaming about how I would fly like a big bird600 Words   |  3 Pagesbroken as well as the wires. I held it up lightly, bring it back home. It was an embarrassed moment, and I didn’t realize that that w as a moment leading me to success. It gave me a chance to keep trying. Working with my dad’s friend who is a hot fan of RC plane, playing â€Å"Real Flight†, a simulator, to get a sense of real flying, I started to know more about plane while I found more unknown to me. In TU Delft, in the Aerospace Engineering Department (AED), I will be able to overcome the embarrassment andRead MoreEssay physics lab ohms law832 Words   |  4 Pagesresistance and current we can set the equation for resistance to be; R = where the unit is called Ohm (â„ ¦). â€Å"The current through a resistor is directly proportional to the applied voltage V and inversely proportional to the resistance† (College Physics Laboratory Experiments, 43) in our lab experiment we used some machinery to produce and to measure voltage and some current. We were then able to find its resistance. These apparatus are called ammeter which displays the amount of current in circuitRead MorePersonal Stat ement on Mechanical Engineer559 Words   |  2 Pagesair currents so that it uses 90 percent less energy to heat and cool than traditional buildings. This research tied in with my study of thermodynamics in Physics and has given me a great interest in the topic. I know that I would enjoy studying it in greater depth at university. Working with mathematical problems in A-level Mathematics and Physics has vastly improved my problem solving skills, whilst studying A-level Biology has allowed me to develop my ability to analyse graphs quickly and summariseRead MoreCultural Background And Identity Of The Space1432 Words   |  6 PagesFirst, I am an enthusiastic member of the controls subteam of my school’s FIRST Robotics team. Second, for my final project of my junior year physics class, I investigated the relationship between voltage and time in an RC circuit, which furthered my interest in hands-on discovery involving electricity. I have always had a preference for math and physics—a passion I know will carry over to my future studies. At MIT, we bring people together to better the lives of others. MIT students work to improveRead MorePhysics Lessons3009 Words   |  13 PagesUniversity of the Philippines College of Science PHYSICS 72 SET A Second Semester 2010-2011 First Long Examination National Institute of Physics 2nd Sem AY 2010-2011 Physics 72 INSTRUCTIONS: Choose the best answer and shade the corresponding circle on your answer sheet. To change your answer, cross-out and sign your original answer and then shade your new answer. No computational devices allowed (e.g. calculators, mobile phones). Following instructions is part of the exam. UsefulRead MoreNozick on Distributive Justice Essay3158 Words   |  13 Pageswith their wealth. Now, in such a society we suppose that two individuals living close together combine their wealth and build a facility to race their remote controlled (RC) cars right next to their houses, because they are RC fanatics and would get enjoyment out of this center. Attracted by the facility, many people get into the RC hobby and want to use the facility that was built. Since, the first two individuals spend their own wealth building this facility, they decide to charge other people for

Analysis and assumption for all task Free Essays

Introduction As a pupil of international advanced sheepskin in computing machine surveies ( NCC instruction ) , we need to make the Database Design and Development Assignment. This database assignment will let you to understand how to use informations patterning and informations analysis ways to the design and development of database solutions. Harmonizing to this assignment scenario, we will analysis and plan the database system about Research Department of a big Research and Development Company. We will write a custom essay sample on Analysis and assumption for all task or any similar topic only for you Order Now This Research Department is responsible for can pull off the research undertakings of this company. As I understand, this research section keeps information on every research undertakings which is carried out by this company. The research section keeps the undermentioned information concern with the undertaking. These field names are full undertaking name, continuance, start day of the month, terminal day of the month, internal employee involved and their functions in the undertaking ( functions are project director, principl research worker, developer ) , employee clip, inside informations of any external employees involved in the undertaking, entire undertaking cost, expansive sum received from support bureaus and undertaking result which describes successful or unsuccessful. They besides keeps the information concern with internal employees and external employees who involved in their undertaking. For external employee, this research section keeps the undermentioned information: their name, reference, company they work for, how many hours they have worked on the undertaking, cost of employment. And this research section besides have an restrict regulation. That is external employee can merely be the two functions, chief research worker or developer among three functions. And for internal employee they keep the undermentioned information. They separate information into two parts. They are personal information and undertaking related information. In the personal information, it contains full name, age, reference, nationality, makings, research squad, ( terminal of contract day of the month besides included if the individual is left ) ; And in the undertaking related information, they keeps the internal employee involved in which undertakings, current employment station name, class, employment get downing day of the month, and current wage. But internal employee can make full all functions for every undertakings ( chief research worker, developer and undertaking director ) . Both types of employee may use the assorted functions at the same clip. The assignment intended to bring forth the entity relation diagram which describes the content and construction of the information of the Research section. And so bring forth the entities with properties and the key of primary and foreign. Then normalise the signifier design to table and set up the ensuing tabular array by utilizing the Data Base Management System ( DBMS ) and enter the trial information to the relevant tabular arraies. Then produce the question which is given in undertaking of assignment by utilizing SQL statement. Then retrieve the needed records from the relevant tabular array. Analysis and Assumption for All undertakings Undertaking 1 is to pull the Entity Relationship Diagram of Research section which explains content and construction of the informations held by Research Department of the big research and Development Company. Harmonizing to the undertaking scenario, we got 12 entities for research section. They are valid undertaking, valid project/project, research, employment, employment/internal employee, internal employee, internal employee assign, undertaking assign, external employee assign, external employee, function, and undertaking. Then we produce the logical diagram with relationships. And so, we have produced the physical entity relationship Diagram by analysing the logical diagram. We besides consider how those entities relate. We can cognize how to divide the tabular array and how to associate the ensuing entities by making this undertaking. We can acquire more understanding how to pull a entity relationship diagram. Undertaking 2 is to bring forth the ensuing tabular arraies from entity relationship Diagram and stipulate which is the primary keys and foreign keys. Then, we produce the entities with possible properties by the scenario. If you want, you can see the some extra properties for your tabular arraies. We can cognize how to transport the properties and how to delegate the key of primary and foreign. In undertaking 3, we normalize the four signifier design to tabular arraies. And we besides need to depict the stairss of standardization for these tabular arraies. In this undertaking, we will divide by sing the properties or Fieldss non to double. We can cognize how to make standardization for tabular array. Undertaking 4 is to construct the consequence of normalized tabular arraies as the database design and put up the possible well-designed trial informations at minimal 5 records for each tabular array. And take the information base direction system ( DBMS ) to construct the tabular array. For this undertaking, we choose the Microsoft Access 2003 for constructing the consequence tabular array. And so we set up the consequence tabular arraies by utilizing the entree 2003. And so we have entered the possible trial informations more than 5 records in the corresponding tabular array. By doing this undertaking, we have got how to construct a database system and how to enter the informations in the relevant tabular array. Undertaking 5 is to make the questions utilizing the Structured Query Language ( SQL ) . In this undertaking, we have created three questions harmonizing with the relevant tabular array. First, we produce the question which displays the name of all of Heads of Department together with other functions which they employ and the current station that they hold. The Second, we produce the question which display the name of all the current Senior Lecturers with the section name that they employ and their full wage which include the amount of the wage and the entire extra payment of all that they will have for function. The 3rd, we produce the question which display the name all of Heads of Mathematics Department from 2000 to the present and current station and making. By doing this undertaking, we have known how to make question better and how to recover the information from the relevant tabular array. By doing this assignment, we have got many experiences about the database system and how to analysis, design and implement. And so we have improved our cognition of the database system. How to cite Analysis and assumption for all task, Essay examples

Accounting Disclosure And Other Requirements †MyAssignmenthelp.com

Question: Disscuss about the Accounting Disclosure And Other Requirements. Answer: Introduction Accountingis the integral part of the finance function. Theaccounting helps in recording the transactions that are entered into by the company during the period and presents the results of theaccounting in the form of the financial statements of the company consisting of the statement of profit and loss and the statement of the balance sheet. The former is known as the process of financial accounting and the latter is known as the process of financial reporting. This financial reporting will help the users of the financial statements to make an effective decision and an informed decision. In the report, thefinancial accounting has been given the main importance. The company that has been selected for the purpose of the report is the Boral Limited. The report has been at first started with the identification of the major accounting policies that are duly mentioned in the annual report and laying down in the report. In the second section, the instances have been given as to how the man agers are in the way of exercising the flexibility in making choices of accounting practices and concepts and how are they getting motivated for selection. In the third section, the strategies of the company have been evaluated majorly in relation to the flexibility enjoyed by the managers in selection of the different accounting policies and the accounting procedures. After that in the next section, the degree of the quality of the financial information and other information has been disclosed. After assessing the quality of disclosure made by the company, the areas have been identified and detailed where there is the high potentiality of having the frauds, mistakes and the related flaws and discrepancies. In the last, the importance of the framework of accounting which is known as the conceptual framework has been given and ascertained whether the company has complied with the same. The report has then ended up with the defined and appropriate result. Important Accounting Policies The accounting policies are very important for the success of any company. It is because if the there were no accounting policies present then the accounting for every transaction will be in haphazard manner and will be done at the will of the managers rather than in the form of compliance with the laws of the governing country . In order to discuss the key accounting policies of the company, it is required to investigate into the understanding of the business of the company as well as the understanding of the areas in which the company is dealing and period of working. The company Boral Limited has been incorporated in the year of nineteen hundred and forty six in the country of Australia only. It was then named as Bitumen and Oil Refineries (Australia) Limited. In the year of two thousand and sixteen, the company has covered successful completion of the seventy years of its incorporation. The company has been established by David Craig. The company is engaged in the business of refining the oil, supply of the gas across the counties of operation and the manufacturing and the trading of the material used in the production and the manufacturing work. Currently the company is now operating in the sixteen countries in Australia, Middle East, The United States of America and Asia (Company Official Website, 2017). The financial year of the company has been ended up on the thirty of June two thousand and seventeen only. For the purpose of identifying the key accounting policies the annual report of the company has been considered for the two years including the year immediately preceeding to the year of two thousand and seventeen. On verification of the annual report of the company, the following are the key policies of the company including the notes: In the section 1 of the notes to the financial statements, the accounting policies have been started with the statement of compliance. This statement consists of the declaration that the financial statements of the company has been prepared in the consolidated format and has complied with the provisions of the relevant accounting standards of the Australia which in turn was issued by the Australian accounting standard board. It also states that the company has complied with requirements of the Corporations Ac, 2001 and the financial statements so prepared complies with the globally accepted International Financial Reporting Standards which was adopted by the standard setter body of the International accounting standards. It has further mentioned that the company, while preparing the financial statements of the company, through its management makes the accounting estimates, accounting judgments and the material assumptions about the future events. It has further mentioned that areas where the estimates and the judgments have been made. These are revenue, accounts receivables, property plant and equipment, valuation of the intangible assets, Income tax and deferred tax expense, Impairment, business combinations and lastly share based payments. These estimates and the judgments so made help the company to adopt the best practices in accounting and will made efforts to avoid any type of flaw and inconsistency. In note number 2.2 of the financial statements of the company, under the heading profit for the period, it has been stated the accounting policy in relation to the revenue earned by the company. It states that the company is recognizing the revenue from the sale of goods only when the risks and rewards pertaining to the goods are transferred to the buyer of the goods. It requires that the recovery of the consideration involved in the transaction of business shall be probable and the related costs associated with the goods shall be measured in the reliable terms. The same note number 2.2 also prescribes that revenue from the business of the contracting shall be recorded and recognized on the basis of the completion of the different levels or stages as finalized at the time of entering into the contract. The loss thereon if any come to know is directly charged to statement of profit and loss and is treated as an expense. Further the same note number describes that the revenue from supply of services shall be recognized when the services are delivered to the customer in the manner specified and when there are no requirements pending in fulfillment of the conditions of the provision of the services (Anastasia, 2015). As per note number 3.3 of the annual report of the company, it has been mentioned that the property plant and equipment shall be valued at the cost of acquisition less the amount of the depreciation so accumulated till date and the amount of the impairment if any. Depreciation as mentioned under the note of the Property plant and equipment is calculated on the straight line method and is depreciated over the useful life of the asset. At the end of every financial year, the useful life of the assets is reviewed and the changes are made accordingly if required. The effect of changes are then recorded in that financial year only and the effect will be made in the current year and the future years only and not in the earlier years. It means the change in the useful life of an asset will affect the depreciation part on prospective basis rather than the retrospective basis. The note number 3.4 of the financial statements of the company deals with the Intangible assets. Intangible assets include the goodwill and the other intangible assets. Goodwill is acquired during the business combination and is the excess of the purchase consideration paid over the fair value of the assets of the target company. The business combinations have been accounted for by using the equity method. Goodwill is recognized at cost less the amount if the impairment loss if any occurred at the end of the year. Other Intangible assets including the brands, trademarks and others are valued at the cost less the impairment loss and less the amount of accumulated amortization and the amortization are calculated on straight line basis in consonance with the estimated useful life of the asset. The above are the key accounting policy that has been identified from the annual report of the company. There is other accounting policy also like inventories, accounts receivable, etc. Financial Information Flexibility The financial information is provided through the annual report of the company. These are sometimes to some extent enjoys the flexibility in terms of the distortion or manipulating the actual results of the company. These are generally in the hands of the managers of the company involved in the executing and the planning function of the company. Following instances has been observed where is clear that flexibility has been enjoyed by the managers: Useful lives- In the note number 3.3 of the annual report of the company, the managers of the company determines the useful life of an asset depending upon the historical experience that the company has faced and the management uses their judgments for assessing the condition of the assets on an annual basis and determines the useful life of an asset accordingly (Bryer, 2013). It is because of this fact, the company has not specified the fixed percentage of depreciation or the amortization rates and rather they have mentioned the depreciation rates as per the slab like the depreciation rate of the building has been specified between the gap of 1% to 10% and mineral reserves and licenses are depreciated between the gap of 1% to 5%. These are so tailored so as to increase the net worth of the company and it moreover will benefit to the shareholders of the company and also the stakeholders. The shareholders and the stakeholders are interested in the knowing the return on assets immediat ely after having the earnings per share. More the return more the investor will move forward to invest in the company (Cooper, 2015). Shareholders Interest - In the remuneration report of the company, it is mentioned that the remuneration of the key managerial personnel of the company will to some extent depends on the feedback of the shareholders of the company. If the feedback of the shareholders will be good regarding the performance of the company then the variable portion of the remuneration will be increased (Weygandt, 2012). There are much more incentives like increase in the sales revenue of the company, increase in the debtors and such other figures ensures that the managers have enjoyed the flexibility in accounting. Strategy In Accounting Every company has their own strategy in operating the business. Some develops their own strategy and some develops on the basis of the conditions in the market. In this case the company has developed its own strategy and that too in accordance with the market conditions. The two strategies have been adopted by the company which has led the managers to enjoy the flexibility in the financial accounting as well as in the financial reporting. In the first case, the company has adopted the strategy to ensure that the interest of the shareholders of the company are considered at the highest peak and due to this the useful lives of an asset and the depreciation rates have been mentioned in the longer gap depending upon the checking on an yearly basis as to the condition of the asset. Secondly the company has adopted the strategy of including the shareholders feedback as the part of determining the increment level in the remuneration of the company (Ingram, 2008). The company has included th e same keeping in consideration the collapses that have taken place across the globe on the continuous basis. It is because all the companies including the Lehman Brothers, HIH Insurance and others have been collapsed as the company was not looking after the fall down of the value of the shareholders of the company in the eyes of the operations of the company (Kothari and Ball, 2014).. In this way by increasing the shareholders wealth and confidence, the managers pay will increase and which in turn will increase make the managers to provide the financial information in the distorted manner so as to serve the purpose. Disclosure Quality In the beginning of the notes to the financial statements of the company, it has been stated that the company has complied with all the requirements of the Corporations act 2001 and the provisions of the accounting standards of the company. As per the listing rules of the recognized stock exchange of Australia, Company is required to follow the full and continuous disclosure scheme and accordingly the company has disclosed all the relevant facts and figures in the annual report of the company and as per the details on the website of the company, the company has been disclosing the facts and figures on the timely basis. For instance as per the Australian accounting standard number 116 on the tangible assets, the company is required to provide the full disclosure relating to the carrying amount of the asset, the amount of depreciation charged, impairment loss if any and the net carrying amount. Along with above figures the company is required to provide the accounting policy adopted by the company in connection with the valuation and measurement of the tangible assets and it has been observed by looking after the note number 3 of the annual report that the company has disclosed the required information effectively and efficiently (Sinha, 2012). Further as per the accounting standard on the segment reporting, the company is required to identify the reportable segment and is required to disclose the segment revenue and expenses and the loss thereon shall be mentioned. The company has done the reporting in the same manner (Company Official Website, 2017). Thus, the company has the high quality of the disclosure. Potential Flaws In Accounting Although identifying the flaws or the discrepancies in accounting from the annual report of the company without having the scrutiny of the ledgers and the books of accounts of the company is little bit difficult but as per the deep analysis of the annual report of the company, following potential flaws have been identified which required the urgent attention of the management of the company: The account receivable of the company has been considerably increased by 200 million dollar approximately where as the revenue of the company has been increased by 290 million dollar approximately. It indicates that there might be the situation where the revenue figure has been increased on bogus basis and also the debtors (Weiss, 2014). It might be done because of the two major reasons. One reasons is of the covenant imposed by the banks or the financial institutions of the company to have the high amount of the accounts and receivable and the second reason is of the having the higher remuneration from the company by the managers of the company. Second reason is that the financial income has been considerably increased from 7.6 million dollars in the year 2016 to 24.4 million dollars in the year of 2017 (Phillips and Heiser., 2011).. The increase exhibits that there might be the possibility of having the losses which has been converted into profits. Conceptual Framework Every operation has the structure in which the way of performing that function is described. The function may be small or big but the way of doing that function will remain the same. Similarly, in case of accounting the structure has been named as the conceptual framework of accounting. As per the conceptual framework of accounting, the information so provided shall be error free, neutral and shall b relevant for the users of the financial statements. In order to further enhance the information usefulness, the information shall be understandable and comparable. In the given case, the company has complied with all the accounting standards and the accounting concepts in the complete manner and have also complied with the requirements of the corporations act 2001 and have also considered the interest of the shareholders of the company and thus it depicts that the company has complied with the conceptual framework of accounting in the true spirit (Capital Markets Advisory Committee Meeting, 2013). Conclusion The success of any company whether it is big or small depends upon the efficiency of the finance function of the company. All the functions stops at the finance function and in case the latter functions ineffectively then the working of the company will come to the closure. Managers in planning and executing the function play the very important role. Managers generally have the flexibility in selection of the accounting procedures and the accounting concepts and sometimes they take the way which will benefit the managers in some manner. The report has laid down all the policies and the disclosure framework adopted by the company Boral Limited and has provided as to where be the discrepancies in the financial statements of the company which will be the potential risk matters. The report has laid down the importance of the conceptual framework of accounting. 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