Thursday, January 30, 2020

Emily Grierson Essay Example for Free

Emily Grierson Essay The object of fascination in the story. An eccentric recluse, Emily is a mysterious figure who changes from a vibrant and hopeful young girl to a cloistered and secretive old woman. Devastated and alone after her father’s death, she is an object of pity for the townspeople. After a life of having potential suitors rejected by her father, she spends time after his death with a newcomer, Homer Barron, although the chances of his marrying her decrease as the years pass. Bloated and pallid in her later years, her hair turns steel gray. She ultimately poisons Homer and seals his corpse into an upstairs room. Colonel Sartoris A former mayor of Jefferson. Colonel Sartoris absolves Emily of any tax burden after the death of her father, which later causes consternation to succeeding generations of town leaders. Tobe Emilys servant. Tobe, his voice supposedly rusty from lack of use, is the only lifeline Emily has to the outside world and he cares for her and tends to her needs. After her death, he walks out the back door and never returns. Judge Stevens A mayor of Jefferson. Eighty years old, Judge Stevens attempts to delicately handle the complaints about the smell emanating from the Grierson property. To be respectful of Emily’s pride and former position in the community, he and the aldermen decide to sprinkle lime on the property in the middle of the night. Homer Barron A foreman from the North. Homer is a large man with a dark complexion, a booming voice, and light-colored eyes. A gruff and demanding boss, he wins many admirers in Jefferson because of his gregarious nature and good sense of humor. He develops an interest in Emily and takes her for Sunday drives in a yellow-wheeled buggy. Despite his attributes, the townspeople view him as a poor, if not scandalous, choice for a mate. He disappears in Emilys house and decomposes in an attic bedroom after she poisons him. PART 2 1. The metaphor used to describe Emily in the first paragraph was a fallen monument. 2. The house is given a personality in the second paragraph in this way, lifting its stubborn and coquettish decay . 3. Colonel Sartoris had the idea of and helped abate the taxes on the Grierson property. 4. Mailed her the tax papers. 5. Small, fat woman; short, spare skeleton, bloated and pallid; eyes like lumps of coal in dough of her face. 6. 32 years. 7. A bad smell; He explained that the smell was the result of a dead snake or rat that the servant had killed. 8. She told the ladies who called on her that he was not dead for three days. 9. Homer Barron , he runned a construction company. 10. Miss Emily Griersons neighbors in Jefferson were mystified with her sudden coupling with newcomer Homer Barron. They cant believe Emily would be interested in a common Yankee. 11. We learned that Miss Emily had been to the jewelers and ordered a mans toilet set in silver, with the letters H. B. on each piece. Two days later we learned that she had bought a complete outfit of mens clothing, including a nightshirt, and we said, They are married. We were really glad. We were glad because the two female cousins were even more Grierson than Miss Emily had ever been. 12. He was let into Emilys kitchen door at dusk one evening. 13. They spinkled lime because of a foul smell emanating from the house. 14. They find Homers corpse on the bed and they realize that the space next to him has been used, and they find one of Emilys gray hairs on the pillow. 15. Homer Baron was murdered and on the other pillow was some grey hair from Miss Emily.

Wednesday, January 22, 2020

The Origin Of Language Essay -- essays research papers fc

There has been considerable historical discourse over the nature of language. Most contend that thought and language are two interrelated criteria. Just how these criteria relate to the controversy over whether animals have language capabilities and even more specifically to the Sapir-Whorf human language thought debate, however, is not always clear. From a human context we know that language is a skill which allows us to communicate our thoughts to others and in so doing to attain desired "biological, cognitive, and social/behavioral feedback" (McDonnell, 1977). The question as to whether language is a skill that human beings are born with or whether it is a skill that is acquired is a complex one and not one in which all researchers are in agreement. Neither are researchers in agreement about whether animals have the capability of language. To resolve these controversies we must look to both human and animal research. The linguistic relativity theory known as the Sapir-Whorf hypothesis was developed by Benjamin Lee Whorf (a linguist and anthropologist) and Edward Sapir. The theory argues that language is a finite array of lexical and grammatical categories that group experiences into usable classes which vary across cultures but influence thought. The theory maintains that a concept cannot be understood without an appropriate word for that concept. To explore this theory and the animal language controversy we must first accept that both animals and humans have the capacity for language. The next task then would be to determine whether that capacity is innate or acquired. A characteristic which is innate is an instinctual behavior and most often one which one was born with. An innate or instinctual behavior is often associated with an organism's genetic propensity to behave or react in a certain way. Innate language ability or our genetic makeup, under the Sapir-Whorf hypothesis, would serve to limit the conceptual ability of an individual for without words concepts could not be understood according to this hypothesis. There are numerous points which can serve to discredit this hypothesis. The interaction between genetic makeup and behavior or reaction is an interesting one. Some researchers contend that basic linguistic organization, or grammar, is a one, which is built into the human brain (McConnell, 1977). These researcher believe that humans... ... is, inarguably, a tremendously important part of linguistic development and refinement. Obviously it is social interaction which determines the particulars of our language. It could be contended therefore that because animals have not been presented with the appropriate stimulus which would require the refinement of their language, they have not refined language skills to the degree which is evidenced in humans. This does not mean that animals are incapable of language, or that they lack an understanding of concepts due to their lack of words for those concepts, just that they presently lack the degree of refinement which is observable in human language. Bibliography Grunwald, Lisa; Jeff Goldberg and Stacey Be. (1993, 1 Jul). Discovery: The Amazing Minds of Infants. Life. Huba, M.E.; and S. Ramisetty-Mikler. (1995, 1 Sep). â€Å"The Language skills and concepts of early and non-early Readers.† Journal of Genetic Psychology. McConnell, James V. (1977). Understanding Human Behavior: â€Å"An Introduction to Psychology.† Holt, Rinehart and Winston. New York. Murray, Linda A. (1996, Feb 1). Social Interaction and the â€Å"Development of Language and Cognition.† British Journal of Psychology. The Origin Of Language Essay -- essays research papers fc There has been considerable historical discourse over the nature of language. Most contend that thought and language are two interrelated criteria. Just how these criteria relate to the controversy over whether animals have language capabilities and even more specifically to the Sapir-Whorf human language thought debate, however, is not always clear. From a human context we know that language is a skill which allows us to communicate our thoughts to others and in so doing to attain desired "biological, cognitive, and social/behavioral feedback" (McDonnell, 1977). The question as to whether language is a skill that human beings are born with or whether it is a skill that is acquired is a complex one and not one in which all researchers are in agreement. Neither are researchers in agreement about whether animals have the capability of language. To resolve these controversies we must look to both human and animal research. The linguistic relativity theory known as the Sapir-Whorf hypothesis was developed by Benjamin Lee Whorf (a linguist and anthropologist) and Edward Sapir. The theory argues that language is a finite array of lexical and grammatical categories that group experiences into usable classes which vary across cultures but influence thought. The theory maintains that a concept cannot be understood without an appropriate word for that concept. To explore this theory and the animal language controversy we must first accept that both animals and humans have the capacity for language. The next task then would be to determine whether that capacity is innate or acquired. A characteristic which is innate is an instinctual behavior and most often one which one was born with. An innate or instinctual behavior is often associated with an organism's genetic propensity to behave or react in a certain way. Innate language ability or our genetic makeup, under the Sapir-Whorf hypothesis, would serve to limit the conceptual ability of an individual for without words concepts could not be understood according to this hypothesis. There are numerous points which can serve to discredit this hypothesis. The interaction between genetic makeup and behavior or reaction is an interesting one. Some researchers contend that basic linguistic organization, or grammar, is a one, which is built into the human brain (McConnell, 1977). These researcher believe that humans... ... is, inarguably, a tremendously important part of linguistic development and refinement. Obviously it is social interaction which determines the particulars of our language. It could be contended therefore that because animals have not been presented with the appropriate stimulus which would require the refinement of their language, they have not refined language skills to the degree which is evidenced in humans. This does not mean that animals are incapable of language, or that they lack an understanding of concepts due to their lack of words for those concepts, just that they presently lack the degree of refinement which is observable in human language. Bibliography Grunwald, Lisa; Jeff Goldberg and Stacey Be. (1993, 1 Jul). Discovery: The Amazing Minds of Infants. Life. Huba, M.E.; and S. Ramisetty-Mikler. (1995, 1 Sep). â€Å"The Language skills and concepts of early and non-early Readers.† Journal of Genetic Psychology. McConnell, James V. (1977). Understanding Human Behavior: â€Å"An Introduction to Psychology.† Holt, Rinehart and Winston. New York. Murray, Linda A. (1996, Feb 1). Social Interaction and the â€Å"Development of Language and Cognition.† British Journal of Psychology.

Tuesday, January 14, 2020

Jacob Kounin Essay

Who Is Jacob Kounin? * Jacob Kounin is a classroom behaviorist theorist. He first started as a psychologist at Wayne State University in Detroit, Michigan. * He is best known for two studies he did in 1970 that was based on classroom management. * He began his studies in 1970 by writing Discipline and Group Management in Classrooms. He wrote the book to discuss the effective and ineffective behaviors in the classroom. The process began by observing teachers in an everyday classroom setting to see how they handled misbehaving. He found that no matter how the teacher’s handled the given situation, the outcome was always the same. His conclusion was basically to prevent misbehavior before it even happens. This brought on his idea of having main points to follow to have successful classroom management. Ripple Effect * The ripple effect came about while Kounin was teaching during Mental Hygiene class. A student of his was in the back reading a newspaper. The paper was completely open and covering the student’s face. Kounin asked the student to put the paper away and follow along. This brought on other students to follow the same directions. Therefore, if you â€Å"call out† one student in front of the class, it will cause other students to get refocused. â€Å"Withitness† * Withitness is not a teachable concept. This is basically a natural instinct in education. Being â€Å"with it† involves many concepts. Teachers have to constantly knowing what is going on in their classroom at all times. There are many ways to maintain â€Å"withitness† is being alert, circulating the classroom, asking numerous questions, redirecting students and knowing students on a personal level. Overlapping * Overlapping is basically a teacher’s way of multi-tasking. Teachers should constantly keep their students focused and engaged in the learning taking place. This key point ties back to having â€Å"Withitness†. Momentum * A teacher that has a manageable classroom must have momentum. In the classroom, there are unexpected changes that may occur that were not planned for. A teacher has to be able to maintain control of his or her classroom during these unplanned events and just â€Å"Roll with the punches†. Momentum occurs when students are involved and interested in the learning that is taking place. Momentum is also a learning tool for teachers. After completing a lesson and the students are just not getting it, the teacher can reevaluate how he or she wrote it. Smoothness * Smoothness basically boils down to having daily routines and procedures. If you explain to students what you expect out of them at the beginning of the year, your classroom will run a lot smoother. Smoothness can occur in a classroom starting with morning routines, to transitioning lessons to even how students ask to get out of their seat by using signals with their hands. If a teacher has a structured classroom, it can also run smoother throughout the day. Group Alerting * This is a way to keep all students’ attention and behavior on task. There are several strategies teachers can go about using group alerting. Some examples of group alerts may be completed with the help of students by using songs, the clap system and sayings, while others can be used solely by the teacher. For example, calling on students at random by asking a question only after scanning the room to make sure students are paying attention. Advantages –vs. – Disadvantages of Kounin’s Theory * Advantages * Promotes learning in not only regular education students, but also with special education students * Effective ways to manage a classroom * Shows respect for all students * Helps prevent discipline problems * Disadvantages * Does not address behavior problems * Teachers wanted effective strategies to stopping misbehavior quickly and they did not find it in Kounin’s work. Work Cited Charles, C.M. Building Classroom Discipline. 10th. N.A.: Pearson, 2011. 66-68. Print. â€Å"Discipline Theorist.† n. page. Web. 3 Feb. 2013. http://www.elearnportal.com/courses/education/classroom-management-and-discipline/classroom-management-and-discipline-discipline-theorists. Evertson, C.M, and E.T. Emmer. Classroom Management for Elementary Teachers. 8th. Upper Saddle River, NJ: Pearson, 2009. 108-112. Print. Gulliver, L. â€Å"Jacob Kounin.† 01/2011. Web. 3 Feb. 2013. http://lynneg.edu.glogster.com/lynne-gullivers-jacob-kounin-glog/

Sunday, January 5, 2020

Comparing Chomsky And Plato s Time - 1686 Words

Chomsky and Plato both believe that the people in charge of the government during their times manipulate the public; they differ in what they think the replacement for the elites are. In the Republic Plato thinks the ruling class should be replaced with philosophers, in manufacturing consent Chomsky believes the rulering class should be replaced with the masses and democracy. Some of the reasons for this different mindset is the environment they were in at the time of righting their books. So first, I would like to compare and contrast people and their environments from Plato’s time with Chomsky’s. During Plato’s time Athens was a democracy, kind of like our times where we are a democratic republic. During Plato’s time most people could†¦show more content†¦In Plato’s cave like in current times all people know is the cave/media. Plato and Chomsky differ in how they view there influences on the masses. In Plato’s cave the masses are f orced outside of the cave they are not prepared for the removal of illusion in fact in their eyes, reality is the illusion. So, they would rather go back into their illusion, forcefully if they have to (Plato 260). Chomsky has a very different view of the masses; they are looking for a way out of the cave but can’t find one because of the propaganda model in its five filters. The first is media ownership since few people own the media they are in control of what the masses see so they would not criticize themselves or friends. Thus leads to the masses, not having power to make their own decisions since the decision is already made on a viewpoint. Another filter is advertising where what companies want to sell you see and nothing else; makes it where you can’t criticize you funders. The third is the reliance on official sources; this is analogous to the cave where a few puppeteers disseminate the information to the prisoner s. Another filter is flak, this is where you p ublish something and get punished for it. So the masses will never see the reality only the illusion. The last filter is anti-communism, this idea can be seen in how Muslims and ISIS are viewed, and as result of this you have Donald Trump, with his recent comments on banning Muslims (Chomsky 62). All of these

Saturday, December 28, 2019

Advantages and Disadvantages of the Change4Life Health Promotion Campaign Free Essay Example, 2750 words

The major advantage of the Change4life social marketing campaign is that it avoids hectoring people about their weight. Most of the people have poor food knowledge and culture and this situation increase people s vulnerability to a life-threatening health problem like obesity (Burchi, et al, 2011). In addition, the Change4life program greatly assists its audience to develop an improved food culture and avoid excessive accumulation of fat in the body. Since this public health campaign operates at the school level, it is a good movement for encouraging the new generation to follow a healthy food culture from childhood. A poor food culture together with sedimentary lifestyle contributes not only to obesity but also to other chronic diseases like diabetes, blood pressure, and cholesterol (Wakefield, 2004). Change4life advocates claim that this health promotion program can play a vital role in improving the emotional health of individuals because a healthy body is essential to maintain a healthy mind. However, one of the notable disadvantages of Change4life is that it fails to address the needs of individuals who have already developed obesity. Moreover, this program does not have proper systems to manage the health condition of obese people or to bring them back to a normal life. We will write a custom essay sample on Advantages and Disadvantages of the Change4Life Health Promotion Campaign or any topic specifically for you Only $17.96 $11.86/page

Friday, December 20, 2019

Project Plan For A Successful Bidding Of A Project Essay

Syed Abdul Rahman Student ID :19407sa Assignment 4 Project Background: This project is about to make a project plan for a successful bidding of a project which is Casio scientific calculator FC-V200V. It covers all the major point which a successful project contain likewise basic legal terms and condition, various stakeholders, target users, it also covers the technical risk involved doing this project it also has the list of the features that a scientific calculator contain. Statement of Work The first component of the project plan is a statement of work (SOW). This is a detailed description of all of the work products that will be created over the course of project, including who is responsible for making each work project. The vision and scope document is a useful starting point for the SOW But the SOW serves a different purposes—while the vision and scope document talks about it. The rationale for the project (the needs that must be met, the list of users and stake holderswho need it built, etc.) the SOW simply contains a detailed list of the work that must be done and all of the work products that will be produced. The SOW is included as part of the project plan, but it should be aShow MoreRelatedDescription Of The Construction Bidding Process1213 Words   |  5 PagesDescription of the Construction Bidding Process Construction bidding is the process of submitting a proposal to undertake or manage the construction of a project or specific scopes within a project. All across the country companies are bidding the construction and development of new infrastructure. This process provides opportunity for multiple vendors and subcontractors to submit their qualifications and value. The process is also valuable to the customer because they can secure the best qualityRead MoreThe Construction Of A Company956 Words   |  4 Pagescontract construction. There not always gone be a time were professional will have time to consult lawyers on construction and bid contracts. When it comes down to bidding and contract bargaining the heat on construction professional is blistering. Profit is mostly the reason for bidding on a contract. To become successful in bidding a construction company has to have a great background for great work and prodigious completion timing. Some construction company bid for no prof it when there companyRead MoreAppshop Case Analysis Essay1397 Words   |  6 PagesCover Letter The Appshop Inc case is based on the evaluation of the various alternatives available for the company while charging its client for execution of a project. Mr. Clark, Director, Central Region Appshop Inc had to make a decision on either accepting any one of the prices suggested by the client or participate in the bidding process. The case involves using Monte Carlo Simulation and Triangle Distribution to figure out the best possible option for Appshop Inc. Executive Summary AppshopRead MoreProject Management : Project Plan Cost Management Essay1065 Words   |  5 PagesProject budget With the Sim4Project our team utilized a proper plan cost management, by employing certain procedures to control the project’s cost. The cost management influences the project manager’s decisions and project output. We used weekly meetings and strategic budget management to decide on which resources were valuable and which did not meet the criteria. Other factors impacted the cost management for sim4project such as organizing resource time and to what percent the resource contributedRead MoreCPMGT 302 Week 4 Procurement Planning Paper1333 Words   |  6 PagesPlanning CPMGT 302 Procurement Planning The needs of a project must be carefully identified, sourced and acquired to have a successful procurement process. Procurement planning is essential to the overall success of a project. It involves identifying the materials and services, finding the suppliers, and properly documenting the transactions. This paper includes a description of the procurement planning process. The most valuable output of the plan procurement process will be identified. FurthermoreRead MoreProposal : A Proposal For Proposal1064 Words   |  5 Pagesmake it more successfully. This agreement is considered as a type of document which investors announce that funding is available for a particular project. Companies or investors have money, however the project is over their control because it requires a long and complex process. Therefore, a request for proposal is a need to help companies complete the project in a professional way to avoid risks, losses, and unexpected things might happen when processing proposal. The value and importance of a requestRead MoreEvaluation Of A Project Management Organization1573 Words   |  7 Pagesand every project or product needs to be properly evaluated before simulated in the real time environment (Cunico and Vecchietti 2015). There are number of different tools, techni ques and approaches which can be utilized for assessment of any product, project or services (Pienaar and Vogt 2012). However, in the project management organisation or any organisation which are executing similar tasks or activities related to the project management (PM) need to verify or evaluate their plans (RosewilliamRead MoreWhat We Now Call E Business?1373 Words   |  6 PagesAs a Project manager it is critical to be on the forefront of technological changes and opportunities that will improve project procurements. The opportunity to reduce cost and improve the speed and accuracy of procurement can be found in Electronic Procurements (E-Procurement). The chance to reduce cost is very tempting; however, the risk associated with the opportunity must be considered as well. Project managers have an opportunity to conduct a procurement analysis, which takes a closer look atRead MoreImpact Of The Construction Industry On The Uk Economy1027 Words   |  5 Pageswhich in turn ince ntivized growth. A growth and infrastructure act was also implemented which delivered a further boost to the industry. The government also plans to increase its capital spending plans by  £3 billion per annum from 2015-16, meaning an additional investment of  £18 billion by 2020 (gov.uk 2013). These schemes have proven successful since their implementation, planning application approval rates are at a ten year high. Another current issue that will benefit the construction sector isRead MoreThe Presentation Presented By Zoe Madams932 Words   |  4 Pages(Madams Alexander, 2013). From the video it seems like the issues with contractors came after the projects were kicked off and started, which makes me think that a better job could have been done by providing clear guidance and setting specific requirements during the bidding process. Soliciting bids from only those contractors willing to adapt to the new methods and techniques specific for the projects comprised within the O lympic program could have minimize the problems encountered during execution

Thursday, December 12, 2019

Application or Innovation in Engineering and Management

Question: Discuss about the Application or Innovation in Engineering and Management. Answer: Introduction Conceptual framework is a philosophy that helps in practicing the qualitative process of theories (Jabareen, 2009). Conceptual framework supports in establishing the concepts of motivating financial reporting system by setting the standards in business operations. Thus, it can be stated that the framework is more useful in understanding the objective of the financial reporting (Wiley, 2010). Corporate reporting is considered as the information, which is required to be provided to all the counterparties for maintaining a successful business transaction. It further helps to influence the corporate behavior, which potentially benefits the companies in initiating necessary changes in the business transactions (Eccles Serafeim, 2014). In the similar context, prudence is considered as one of the accounting principles that help to measure basic practical essentials of accounting. Prudence commonly defined as the capacity to respond to the uncertain conditions raised throughout the work pro cess (Pasekov, et al., 2011). To maintain an ethical and transparent work environment in the entire domain the Australian Accounting Standards Board (ASSB) has initiated certain regulations that every company needs to follow in their work process. ASSB is a government agency that concentrates to develop the quality of accounting standards for bringing transparency in the financial statements (Australian Accounting Standards Board, n.d). The paper intends to identify the contribution of conceptual framework along with prudence in addressing the disparity in corporate reporting. In accordance with the paper objective, two different companies namely A-cap Resource Limited and Deep Yellow Limited have been selected to compare their financial reports. Compliance of Annual Reports with Conceptual Framework AASB Standard Analysis of A-cap Resource Limited A-cap Resource Limited is a company listed in the Australian security exchange and considered to be the largest deposits of uranium in the world. The major objective of the company is to develop the production of uranium projects by keeping the interest of shareholders, which can help to continue the business with higher profitability in long run (A-cap Resource Limited, 2016). The chairmans report of 2015 shows decline values of the commodities in the resource sector due to which the company has changed the board members for developing the activities in the market (A-cap Resource Limited, 2015). Figure 1: Profit Loss Statement Source: (A-cap Resource Limited, 2015) Concerning the financial activities of A-cap Resource Limited, it is evident that the company earned profit of around $718,322 in the year 2013. However, it has experienced loss of a quite amount i.e. $3,005,965 in the period 2014 to 2015. The company again earned a profit of $35,098,626 in 2015, but the share price still reduced for which the company experienced a basic loss per share of $ 0.78 in the same year. On the other hand, the financial capability of the company is comparatively higher as the total asset of the company has increased from $42,633,116 to $50,180,731 in the year 2015, wherein the total liabilities has decreased from $1,193,038 to $974,181. In addition to this, the annual report also depicts that the net asset of the company has been enhanced from $41,440,078 to $49,206,550 in the year 2015. In this regard, the cash flow statement of the company helps in explaining the investment spending of the company (Bond et al., 2003). Thus, according to the cash flow state ment, cash and cash equivalents of the company at the end of the financial year has decreased from $5,070,514 to $2,207,637 from 2014 to 2015 (A-cap Resource Limited, 2015). The financial information can be elaborated in more effective manner through the following figure: Figure 2: Consolidated Statement Source: (A-cap Resource Limited, 2015) Based on the information obtained from the company reports, it can be stated that A-cap Resource Limited has always practiced all the policies by following the recommendation of the Australian Security Exchange (ASX) to maintain transparency within the business. Apart from this, the financial report represents the actual view on the financial condition and operation results as per the standards set by the AASB. The company has effectively communicated with the ASX regarding the information, wherein the financial statement of the company properly included all the criteria according to the AASB including the Australian Accounting Interpretations. From this perspective, it is stated that provisions have been implemented for providing benefits to the employees as well as other stakeholders. For instance, by disclosing remuneration in the Directors report, the company can fairly and responsibly address all the issues that might face by the employees (A-cap Resource Limited, 2015). Hence, it is observed that by following the rules and criteria of the AASB the company has successfully enhanced its overall performance along with the satisfaction level of the stakeholders as well. Figure 3: Cash Flow Statement Source: (A-cap Resource Limited, 2015) Analysis of Deep Yellow Limited Deep Yellow Limited is also an advanced uranium exploration company, which operates in Australia and Namibia. The preliminary focus of the company is become a developer and producer of the uranium by concentrating on the Namibian projects (Deep Yellow Limited, 2015). The consolidate statement of profit and loss explains that the revenue and other income of the company have increased from $158,513 to $687,875 from 2014 to 2015. The total comprehensive loss for the period 2015 is $18,713,144, which is lesser as compared to 2014i.e. $22,901,684 (Figure 4 (2Deep Yellow Limited, 2015). Figure 4: Profit Loss Statement Source: (Deep Yellow Limited, 2015) Apart from this, the total asset of the company has decreased from $72,061,973 to $57,907,524 from 2014 to 2015, whereas the total liabilities have increase from $307,035 to $ 286,538 in the year 2015 as compared to 2014. This implies that the company needs to concentrate on enhancing assets which in turn will help to continue the business in more effective manner (Deep Yellow Limited, 2015). The rise in the cash and the cash equivalents of the company is also evident from $1,235,654 to $ 3,926,631 (Deep Yellow Limited, 2015). In this regard, it can be affirmed that the company has positively adopted the accounting principles for the preparation of the financial statements as per the standards set by AASB. The corporate governance of the company follows the framework set by the ASX council (Deep Yellow Limited, 2015). The financial statements can be illustrated through the following figure in more elaborately: Figure 5: Consolidated Statement Source: (Deep Yellow Limited, 2015) Disclosure of the information by the company helps to attract the interests of potential investors for further investment (Li, 2008). Disclosure policy of the company has been complying with the recommendations of the ASX requirements, wherein the remuneration of the executives are monitored by the remuneration committee that helped in initiating appropriate measures concerning the packages of the executives or non-executives and other members as well. The ethical practices are actively promoted by the company to keep a peaceful environment among all the stakeholders (Deep Yellow Limited, 2015). Figure 6: Cash Flow Statement Source: (Deep Yellow Limited, 2015) Inclusion of Prudence in the Conceptual Framework Prudence is the ability to practice public usefulness guideline in which the behavior and decisions of companies are reviewed. The concept of the prudence can provide more positive outcome to the companies that takes the responsibility of its endurance (Beecher, 2008). The financial statements included in a document of a framework that increases the process of the setting standards and its development for future assistance. The conceptual framework provides a foundations on which the standards of accounting is largely depends (Pearson, 2010). Prudence plays a crucial role in the conceptual framework for setting right standards for the financial statements. The preparation of the financial accounts has to compete with many difficulties and uncertain circumstances such as inclusions of doubtful receivables, unexpected life of equipments and machineries (IFRS, 2015). These uncertainties can be well addressed by exercising the prudence in preparing the financial accounts (Stedman, 2011). The implementation of the prudence can be seen clearly on both the listed companies namely A-Cap Resource Limited and Deep Yellow Limited. The companies have identified and supported their responsibilities by setting the accounting standards while preparing financial statements. The exercise of the prudence assists in identifying the overstatement of assets and incomes as well as the understatement of liabilities and expenses. The Directors report of A-Cap Resource Limited revealed the financial position and performance of the companies, wher ein it is observed as per the report that the employees has effectively contributed in satisfying their role. The principal activity of the Consolidate Group is to study the ongoing possibility of Letlhakane Uranium Project. The group has adequately compliance with the environmental legislation, by designing the remuneration policy through which the company has managed to offer long-term incentives for the directors and executives (A-Cap Resource Limited, 2015). On the other hand, the main activity of the Deep Yellow Limited for the year 2015 is to explore the uranium mineral in Namibia and diversify its iron ore project. The board of the company has successfully identified key operational issues, which helped in monitoring the performances. The monthly report of performance is regularly evaluated by the board during the board meetings, which supported in sorting the areas of difficulties in business operations. In addition, the group effort of the company is also able to protect its core assets and kept the strong companys position in the market. Therefore, by continuing such proceeding, the company can manage the difference in the corporate reporting. In this regard, the coordination between the managements has played a significant role in eradicating the disparity among the management professionals (Deep Yellow Limited, 2015). Comparing and Contrasting the Two Annual Report A-Caps Resource Limited and Deep Yellow Limited both have followed the guidelines set by the AASB in preparing the financial statements. The depreciable amount of the all fixed assets of the A-Caps Resource Limited has been performed on a straight line basis over their useful lives, wherein the rates of depreciation are vehicles 25%, computer hardware software 20%, furniture and fittings 15%, geophysical equipment 20%, containers and sheds 15% and camp field establishment 15% (A-cap Resource Limited, 2015; Velmurugan, G, 2014). On the other hand, the depreciation of machinery and plant of Deep Yellow Limited has been calculated using the written down value method to allocate the costs, net residual values against the estimated lives, which includes office equipment and fittings 12.5%-33% of cost, site equipment 25% of cost, motor vehicles 25% of cost and leasehold property and buildings 5% of cost. Hence, it is apparent that both the companies have followed the advanced accounting principles by preparing the financial statements on a historical cost basis (Deep Yellow Limited, 2015). The categorization of the assets and liabilities of both the companies followed the criteria according to the advanced accounting principles and set standards of the AASB. Besides, the annual report of the company shows the certain degree of credibility as compared to other corporate source (Jenkins Yakovleva, 2006). Hence, both companies annual reports have helped in comparing the performances and identifying the differences in the work (Bose, 2010). Therefore, it can be stated based on the annual reports that although the companies have different types of operation process and strategic priorities, evident in the reports, both the companies have operated the business according to the set standards of AASB. Conclusion Based on the evaluation of A-Cap Resource limited and Deep Yellow limited, it is apparent that both the companies operate their businesses in the energy industry. The conceptual frame of AASB has been followed by both the companies, wherein A-Caps Resource Limited is able to convert the loss suffered in 2014 into profit by the year 2015. The companys net asset has also been increased as compared to 2014. On the other hand, Deep Yellow Limited has to experience a loss in 2015, though the amount has decreased as compared to the year 2014. The company has failed to increase the value of its net asset in 2015, but the total current assets have been cited as increased. From this perspective, it can be stated that A-Caps Resource limited is unable to increase the total current asset in 2015. To mitigate this concern the company can use the sweep accounts through financial institution and decrease the overhead expenses. To get more inflow of the cash, A-Caps Resource needs to improve the borrowings, loans and debt management with legitimacy and economic reasonableness. From a different perspective, it is also apparent Deep Yellow limited has encountered a loss in 2015, which can be mitigated by minimizing the overhead cost through the utilization of the bookkeeping in an efficient manner. Apart from this the company is also suggested to increase the paid-up capital and decrease the liabilities as well. References A-cap Resource Limited, 2015, Chairmans Report, Annual report 2015, pp. 1-70. A-cap Resource Limited, 2016, Home. Strategy. viewed 08 September 2016 https://acap.com.au/corporate/strategy/ Australian Accounting Standards Board, No Date, AASB board. About The ASSB. viewed 08 September 2016 https://www.aasb.gov.au/AASB-Board.aspx Beecher, J, A 2008, The prudent regulator: politics, independence, ethics, and the public interest. Energy Law Journal, vol. 29, pp. 577-614. Bond, S et al. 2003, Financial factors and investment in Belgium, France, Germany, and the United Kingdom: A comparison using company panel data, The Review of Economics and Statistics, vol. 85, no. 1, pp. 153-165. Bose, D, C 2010, Advanced accounting, PHI Learning Pvt. Ltd, New Delhi. Deep Yellow Limited, 2015, Company Profile, Annual report 2015, pp.1-57. Deep Yellow Limited, 2015, Governance. Corporate Governance Statement, viewed 08 September 2016, https://www.deepyellow.com.au/corporate/governance.html Eccles, R, G. Serafeim, G 2014, The functions of corporate reporting. Corporate and Integrated Reporting: A Functional Perspective, pp.1-21. IFRS, 2015, A Tale of prudence, Investor Perspectives, pp.1-6. Jabareen, Y 2009, Building a conceptual framework: Philosophy, definitions, and procedure, International Journal of Qualitative Methods, vol.8, no.4, pp. 49-62. Jenkins, H, Yakovleva, N 2006, Corporate social responsibility in the mining industry: Exploring trends in social and environmental disclosure, Journal of Cleaner Production, vol. 14, pp. 271-284. Li, F 2008, Annual report readability, current earnings, and earnings persistence, Journal of Accounting and Economics, vol. 45, pp. 221-247. Pasekov, M. et al., 2011, Auditors insight on prudence principle application in Czech Smes, Recent Researches in Applied Economics, pp. 139-144. Pearson, 2010, Why a conceptual framework, Conceptual Framework for Financial Reporting, pp.36. Stedman, J, M 2011, Their application to assessment of psychopathology and psychotherapy, Practical Philosophy, vol. 10, no. 1, pp. 57-64. Velmurugan, G 2014, A study on depreciation of assets under the companies act, 2013, International Journal of Application or Innovation in Engineering Management, vol.3, no.12, pp. 183-191. Wiley, 2010, Conceptual Framework, Conceptual Framework for Financial Reporting, pp.1-23.