Wednesday, July 1, 2020

All You Need is Love Essay - 275 Words

All You Need is Love (Essay Sample) Content: Student Name (First Name Initials. Last Name)Professor/LecturerCourse NameAll You Need is LoveFrom the time it first came to life in Lennon in 1968, all you need is love, to the post-modern science; the story of love has continued to puzzle many. Among the most vocal researchers in human history, Buscaglia came up with the view of love by defining it as anything that brings you back to real self. Jampolski, another love psychologist has occasionally observed that there is no acceptable definition of love. This has led to the concept being seen as a complex puzzle that humankind has failed to vividly understand and rightly apply (Jampolski 2011).Despite the immense importance attached to proper understanding of what love really is, 20th Century psychologists never focused on the theme. This is partly due to the syncretistic perception attached to love and sexual connotations that were often taboos in most communities. Consequently, love was universally taken to only m ean any form of intimacy. With this replicated in various human relations, especially marriage, love was taken to mean intimacy (Wardell 2014). However, as various psychological scientists concur, this was only a single dimensioned definition that depicted love as a one-way relationship (Hixson 1999). Besides, the definition is said to have left various critical concerns such as parent to child and human-being to spiritual-being attachment unaddressed.Rising from a generation of people who fully lacked the love instigated self-awareness, the 21st century researchers expanded the definition to include the two concepts à ¢Ã¢â€š ¬ parent to child love and love to spiritual beings. However, they still gave no generally accepted definition of love; neither is there today (Wardell 2014). Nonetheless, this expanded definition allowed for affection in non-intimate relationships such as parents loving their children. It also recognized the obvious need for love for one another in non-intima te or blood-relationships. It for instance, recognized that you cannot dissociate yourself from the people around you, and further that harmonious living requires love for your neighbor. Besides, the definition requires a two-way replication of workable love relationships. For example, in his inaugural statement, Barak Obama recognized the central role that love from his family and immediate community played in determining his successful bid for presidency (Obama Inaugural Speech 2009).The last dimension of love defined by the 21st century psychological scientists; love for spiritual beings recognizes the two-directional affection between mankind and higher beings. In Christianity for instance, the concept oscillates between love for God and love for one another. In Islam, the concept similarly revolves around loving your neighbor and loving Allah. These to name just a few, illustrate the inseparable association between love for mankind and love for ...

Friday, June 26, 2020

Pharmacology Medicine Coursework - 550 Words

Pharmacology Medicine Coursework (Coursework Sample) Content: PharmacologyNameInstitutionDescribe dyslipidemia and relate it to metabolic syndromeDyslipidemia simply refers to elevated level of lipids i.e. triglycerides, cholesterol or both transported in the blood. The term also consists of hyperlipidemia which refers to unusually elevated levels of low density lipoprotein (LDL), total cholesterol, or triglycerides and unusually reduced levels of high density lipoprotein (HDL). Dyslipidemia is an important part of metabolic syndrome. This is because the definition of these two terms consist hypertriglyceridemia and low HDL cholesterol concentration as components. People diagnosed with metabolic syndrome, especially those with obesity of the abdomen, display atherogenic lipid profile that is high which may be the reason for their increased risk of CVD (Levine Bradley, 2012).Risk factorsOne risk factor is genetics. Gene mutations may cause the body to manufacture excess LDL cholesterol or triglycerides or even fail to get r id of the substances. There may even be over manufacture of HDL cholesterol or its excess removal by the body due to the mutations. Thus, such a risk factor runs in families. Another risk factor is certain disorders. Some disorders may cause an increase in the levels of lipids in the body. For instance, poorly controlled diabetes or chronic kidney disease can lead to an increase in the levels of triglyceride and total cholesterol in the body. Utilization of certain drugs like oral contraceptives, retinoids is yet another risk factor. They cause the levels of lipids to increase in the bloodPathology involvedDyslipidemia may result from lack of lipoprotein particles clearance or excess production of the particles, or even related to other defects like deficiencies in enzymes. The pathways and means of metabolism of lipids in the body of humans represent processes that are complex, and genetics, medications, environmental factors, and certain medical conditions may all in one wa y or another have an effect on metabolism of lipoprotein, leading to the dyslipidemic condition.Laboratory TestingIn order to measure the levels of HDL cholesterol, total cholesterol, LDL cholesterol, and triglycerides, a blood sample is used. When measured, the blood sample will thus give an indication of an individualà ¢Ã¢â€š ¬s lipid profile status. Results that indicate that lipid levels are high lead to performance of special blood tests in order to identify the specific underlying disorder.PrognosisThe prognosis is dependent on the type of dyslipidemia. For dyslipidemia linked to metabolic syndrome, research has shown that presence of metabolic syndrome du... Pharmacology Medicine Coursework - 550 Words Pharmacology Medicine Coursework (Coursework Sample) Content: PharmacologyNameInstitutionDescribe dyslipidemia and relate it to metabolic syndromeDyslipidemia simply refers to elevated level of lipids i.e. triglycerides, cholesterol or both transported in the blood. The term also consists of hyperlipidemia which refers to unusually elevated levels of low density lipoprotein (LDL), total cholesterol, or triglycerides and unusually reduced levels of high density lipoprotein (HDL). Dyslipidemia is an important part of metabolic syndrome. This is because the definition of these two terms consist hypertriglyceridemia and low HDL cholesterol concentration as components. People diagnosed with metabolic syndrome, especially those with obesity of the abdomen, display atherogenic lipid profile that is high which may be the reason for their increased risk of CVD (Levine Bradley, 2012).Risk factorsOne risk factor is genetics. Gene mutations may cause the body to manufacture excess LDL cholesterol or triglycerides or even fail to get r id of the substances. There may even be over manufacture of HDL cholesterol or its excess removal by the body due to the mutations. Thus, such a risk factor runs in families. Another risk factor is certain disorders. Some disorders may cause an increase in the levels of lipids in the body. For instance, poorly controlled diabetes or chronic kidney disease can lead to an increase in the levels of triglyceride and total cholesterol in the body. Utilization of certain drugs like oral contraceptives, retinoids is yet another risk factor. They cause the levels of lipids to increase in the bloodPathology involvedDyslipidemia may result from lack of lipoprotein particles clearance or excess production of the particles, or even related to other defects like deficiencies in enzymes. The pathways and means of metabolism of lipids in the body of humans represent processes that are complex, and genetics, medications, environmental factors, and certain medical conditions may all in one wa y or another have an effect on metabolism of lipoprotein, leading to the dyslipidemic condition.Laboratory TestingIn order to measure the levels of HDL cholesterol, total cholesterol, LDL cholesterol, and triglycerides, a blood sample is used. When measured, the blood sample will thus give an indication of an individualà ¢Ã¢â€š ¬s lipid profile status. Results that indicate that lipid levels are high lead to performance of special blood tests in order to identify the specific underlying disorder.PrognosisThe prognosis is dependent on the type of dyslipidemia. For dyslipidemia linked to metabolic syndrome, research has shown that presence of metabolic syndrome du...

Tuesday, May 19, 2020

The Whistle Benjamin Franklins Parable on Values

In this parable, American statesman and scientist Benjamin Franklin explains how an extravagant purchase in his childhood taught him a lesson for life. In The Whistle, notes  Arthur J. Clark, Franklin recounted an early memory  that provides a resource for revealing features of his personality (Dawn of Memories, 2013). The Whistle by Benjamin Franklin To Madame Brillon I received my dear friend’s two letters, one for Wednesday and one for Saturday. This is again Wednesday. I do not deserve one for to-day, because I have not answered the former. But, indolent as I am, and averse to writing, the fear of having no more of your pleasing epistles, if I do not contribute to the correspondence, obliges me to take up my pen; and as Mr. B. has kindly sent me word that he sets out to-morrow to see you, instead of spending this Wednesday evening, as I have done its namesakes, in your delightful company, I sit down to spend it in thinking of you, in writing to you, and in reading over and over again your letters. I am charmed with your description of Paradise, and with your plan of living there; and I approve much of your conclusion, that, in the meantime, we should draw all the good we can from this world. In my opinion we might all draw more good from it than we do, and suffer less evil, if we would take care not to give too much for whistles. For to me it seems that most of the unhappy people we meet with are become so by neglect of that caution. You ask what I mean? You love stories, and will excuse my telling one of myself. When I was a child of seven years old, my friends, on a holiday, filled my pocket with coppers. I went directly to a shop where they sold toys for children; and being charmed with the sound of a whistle, that I met by the way in the hands of another boy, I voluntarily offered and gave all my money for one. I then came home, and went whistling all over the house, much pleased with my whistle, but disturbing all the family. My brothers, and sisters, and cousins, understanding the bargain I had made, told me I had given four times as much for it as it was worth; put me in mind what good things I might have bought with the rest of the money; and laughed at me so much for my folly, that I cried with vexation; and the reflection gave me more chagrin than the whistle gave me pleasure. This, however, was afterwards of use to me, the impression continuing on my mind; so that often, when I was tempted to buy some unnecessary thing, I said to myself, Don’t give too much for the whistle; and I saved my money. As I grew up, came into the world, and observed the actions of men, I thought I met with many, very many, who gave too much for the whistle. When I saw one too ambitious of court favor, sacrificing his time in attendance on levees, his repose, his liberty, his virtue, and perhaps his friends, to attain it, I have said to myself, this man gives too much for his whistle. When I saw another fond of popularity, constantly employing himself in political bustles, neglecting his own affairs, and ruining them by that neglect, He pays, indeed, said I, too much for his whistle. If I knew a miser, who gave up every kind of comfortable living, all the pleasure of doing good to others, all the esteem of his fellow-citizens, and the joys of benevolent friendship, for the sake of accumulating wealth, Poor man, said I, you pay too much for your whistle. When I met with a man of pleasure, sacrificing every laudable improvement of the mind, or of his fortune, to mere corporeal sensations, and ruining his health in their pursuit, Mistaken man, said I, you are providing pain for yourself, instead of pleasure; you give too much for your whistle. If I see one fond of appearance, or fine clothes, fine houses, fine furniture, fine equipages, all above his fortune, for which he contracts debts, and ends his career in a prison, Alas! say I, he has paid dear, very dear, for his whistle. When I see a beautiful sweet-tempered girl married to an ill-natured brute of a husband, What a pity, say I, that she should pay so much for a whistle! In short, I conceive that great part of the miseries of mankind are brought upon them by the false estimates they have made of the value of things, and by their giving too much for their whistles. Yet I ought to have charity for these unhappy people, when I consider that, with all this wisdom of which I am boasting, there are certain things in the world so tempting, for example, the apples of King John, which happily are not to be bought; for if they were put to sale by auction, I might very easily be led to ruin myself in the purchase, and find that I had once more given too much for the whistle. Adieu, my dear friend, and believe me ever yours very sincerely and with unalterable affection. (November 10,  1779)

Monday, May 18, 2020

The V Type Engines Engines - 1676 Words

Denzel Wallace Ms. Parker English IV 20 March 2015 V-Type Engines Engines come in a variety of sizes and each has its own unique qualities. Only true car enthusiasts understand the differences in the many engine types. One engine type is the V-type engine, first built in 1889 by Daimler. From the V2 to the V24, the V-type internal combustion engine is used in motorized vehicles ranging from motorcycles to aircrafts. The history of V-type engines dates back to 1506 when Leonardo Da Vinci described a compressionless engine. Jean Joseph Etienne Lenoir made the first internal combustion engine that provided a reliable and continuous source of power, coal gas being used by the gas engine, in 1860 in France. Samuel Brown’s internal†¦show more content†¦Different types of V-type engines were invented like the today’s V6 and V8 engines (Simona). Todays V-type engine is used primarily in modern cars, since the late 1600s. A V-Type engine is a common configuration for internal combustion engines. The V-type engine ’s pistons are aligned so that they appear to be in a V when viewed along the line of the crankshaft (Simona). Most people does not know how uncommon a V4 engine really is. The Lancia V4 engine was the first to debut a V4 in a production car with the Lambda in 1922. The V4 was drastically redesigned for the Fulvia, a Ford vehicle, with the block angle dropping from 20Ëš (Mackintosh). The Lancia V4 and Fulvia were taken out of production in 1976. The Lancia and Fulvia V4 was replaced with a more conventional inline-four cylinder engine, I-4. Both of these V4 engines featured a counter-rotating balance shaft to neutralize harmonic vibrations, inherent in a four-cylinder engine (Mackintosh). The Ford V4 engines are still used today in equipment like industrial pumps and generators. The V4 was not that popular in automotive use but was used in other fields (Mackintosh). Another V-type engine, the V6, is the second most common configuration in modern cars (Simona). The V 6 engine has two more cylinders than the four-cylinder engines and can do more than the four-cylinder like towing and hauling (Simona;â€Å"Definitions: V6 Engines-Video†). A V6 engine is faster and better at towing and hauling than a

Wednesday, May 6, 2020

Essay on Abraham Lincoln America’s First Commander-in-Chief

Abraham Lincoln is best remembered as being America’s first war president. In the nineteenth century, the American presidency had seen nothing like the Civil War, and war was upon Lincoln before he or anyone else considered how the position of Commander-in-Chief fit into the Constitution. This resulted in an unorganized thought process and policy. Brian Dirck, author of the article â€Å"Lincoln as Commander in Chief,† writes: He did not have the luxury of creating intellectually cohesive, internally consistent methods in the midst of the very messy business of civil war. Driven by circumstances and his own background to more or less improvise an approach to presidential warmaking [sic], Lincoln was above all else pragmatic and realistic,†¦show more content†¦Lincoln had direct experience with the effects of forced labor. He wanted to have pride in his country, and â€Å"slavery degraded manual labor by equating it with bondage† (McPherson, Abraham Lincoln 24). Manual labor is an essential part of the economy, and Lincoln wanted all Americans to be proud of their places in society because he saw the sociological and economical benefits of such a system. So Lincoln was certainly anti-slavery, and he took a political position against slavery as early as his congressional term from 1847 to 1849 (McPherson, Abraham Lincoln 13-14). Another facet of Lincoln’s character is demonstrated by h is moderate political policy. Steven Kautz writes, â€Å"Patriotism and the love of justice are . . . perhaps the great passions of republican politics. But moderation is ugly to the patriot. . . Lincoln was a moderate† (398). In a government previously and necessarily dominated mostly by patriots, Lincoln stood out as a moderate politician by rule of his quite personality. Kautz explains further, â€Å"Patriotism is a kind of love; but love is blind and love is foolish† (399). Some of Lincoln’s success as a leader can be attributed to his quite moderation. He took his time to settle matters wisely, and in a time of internal conflict in the States moderation proved to be a good policy over blunt patriotism. As president-elect, LincolnShow MoreRelatedAbraham Lincoln s Greatest President2176 Words   |  9 PagesJacob Laycock; Was Abraham Lincoln America’s Greatest President? Abraham Lincoln; America’s Greatest President In Larry Madaras and James M. SoRelle’s book Taking Sides: Clashing Views in U.S. History Volume 1: The Colonial Period to Reconstruction the topic as to whether or not Abraham Lincoln was America’s greatest president during and after the eighteenth century is explored and debated by Phillip Shaw Paludan and Melvin E. Bradford. Paludan believes Lincoln was America’s greatest presidentRead MoreAbraham Lincoln And The Second American Revolution957 Words   |  4 PagesBook Review: MacPherson, James, Abraham Lincoln and the Second American Revolution â€Å"Abraham Lincoln and The Second American Revolution†, written by James M. 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It also states America’s freedom from Great BritainRead MoreThe Abraham Lincoln s Childhood1317 Words   |  6 Pages Summary The book starts with talking about Abraham Lincoln’s childhood. Abraham was born in Nolan Creek, Kentucky in 1809, to his parents Nancy Hanks and Thomas Lincoln. Abraham s father Thomas was described as â€Å"a tinker- a piddler- always doing but doing nothing great† (2). During his childhood, the family would move several times, first to Indiana and later to Illinois. Abraham’s mother, Nancy Hanks, died when he was still a boy. The following year his father, Thomas remarried to Sarah Bush JohnstonRead MoreThe Declaration Of The United States1346 Words   |  6 PagesThe Mayflower Compact of 1620, a document based on the Magna Carta of 1215, established what would be the basic laws and morals for the first American Colonists. Colonists were then subjects of the British Monarchy, and expansion to The Americas was beneficial to England’s fast growing empire. The eventual expansion of the thirteen colonies (classified as the Northern, the Middle, and the Sou thern Colonies) allowed English expansion of trade. However, in 1770, Colonists revolted against England inRead MoreThe Civil War : The Greatest And Most Catastrophic War Essay1275 Words   |  6 PagesPresident Abraham Lincoln was elected and pledged to prevent slavery in those territories , seven slave states withdrew and formed a new nation called the Confederate States of America. Abraham Lincoln’s administration refused to recognize the authority of secession. They worried it would destroy the democracy. The event that caused the war was the Battle of Fort Sumter. To begin with, Fort Sumter is located in South Carolina. It is the main point of where the Civil War started. The first shots wereRead MoreThe War Of The American Civil War1376 Words   |  6 Pagesthat it had superior leadership in the form of Abraham Lincoln. Lincoln is widely held as one of the greatest presidents in not just American history but also world history. Lincoln being at the helm of the union was arguably the most important reason why the north won. Serving as a counterpart to Lincoln, Jefferson Davis was the president of the confederate states and while he was influential in his own way, he was not the leader that Abraham Lincoln was. Lincoln’s personal traits in contrast withRead MoreThe United States Of The Constitution857 Words   |  4 Pages United States of America is one of the greatest country that have lot of power that can affect another country. Democracy were originated at Athens, Greece. But as a superpower country that got the independence from a long time, America’s politics and system has been a role model for other country that want to use democracy as a political system in their place. In the world of politics, not only president and vice president have the role in the constitution, many parties and people were includedRead MorePresidency of Abraham Lincoln Essays1486 Words   |  6 PagesBreckinridge of Kentucky for the southern. The Republicans nominated Abraham Lincoln at the convention in Chicago. The nomination of Lincoln showed a growing power of the Midwest, and perceived more a reasonable on slavery than the early front runner, Senator William H. Seward of New York. John Bell of Tennessee was nominated by a Constitutional Union Party that was formed to conserve the nation but strong only in the upper South. Lincoln and the Republicans denied any intent with slavery in the statesRead More Abraham Lincoln Essay2272 Words   |  10 Pages Abraham Lincoln was born Sunday, February 12, 1809, in a log cabin near Hodgenville, He was the son of Thomas and Nancy and he was named for his paternal grandfather. Thomas Lincoln was a carpenter and farmer. 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What is Organizational Behavior - 1215 Words

Organizational behaviour is the â€Å"study of what people think, feel, and do in and around organizations† (McShane Steen, 2012 p.480). In seminar class on week 6, we completed both in person and in team the winter survival exercise as a class. The winter survival exercise is made up of a list a group of survivors need after crash-landing with a small plane in the woods of Southern Manitoba. The list ranges from ball of steel wool, newspaper, .†¦Ã¢â‚¬ ¦ and family-size chocolate bar (one per person). During the seminar class, we found out that there were significant differences in what we each rated personally and as a team. Teams are â€Å"groups of two or more people who interact and influence each other and are mutually accountable for achieving†¦show more content†¦My team members also exhibit comfort by showing understanding and building confidence of team members that needs extra help. Additionally, my team members communicate and resolve conflicts effec tively by actively listening to every member’s idea which involves sensing, evaluating and responding. After my active listening skills inventory assessment, I scored (26) in active listening. In sensing I was scored (9) in avoiding interruption, (6) in maintaining interest, (5) in postponing evaluation. Also in evaluating I was scored (4) in organizing information and in responding I was scored (7) in showing interest. Effective communication which includes active listening is essential to team development and cohesion. Team cohesion is â€Å"the degree of attraction people feels toward the team and their motivation to remain members† (McShane Steen, 2012 p.225). My good active listening helps me influence the team such as allowing me to seat back and give opportunity for other team members to air their views. 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Contemporary Issues in Accounting for Conceptual Framework

Question: Write about theContemporary Issues in Accounting for Conceptual Framework. Answer: Introduction Conceptual accounting framework is developed for making the accounting information more useful by providing standard guidelines and procedures for developing the financial statements. It has been developed by IASB (International Accounting Standards Board) for developing a uniform process of presenting the financial information to the end-users. The framework has helped the IASB in developing standard accounting rules and procedures to improve the quality of financial information disclosed by the entities worldwide. As such, AASB (Australian Accounting Standards Board) is also directing the entities listed on ASX to develop their financial reports as per the principles and characteristics of conceptual accounting framework (Mazhambe, 2014). In this context, the present report is developed for examining the compliance of a selected entity listed on ASX with the framework of conceptual accounting. The business entity selected for this is Casales,Com, an online automotive company of Aus tralia involved in purchasing and selling of cars and motorcycles listed on ASX. General Purpose of Conceptual Framework Met by the Selected Company The main objective of developing financial reports as per the standard framework is to disclose the financial information that facilitates the investors to make decisions whether to invest in the stock of a particular business entity or not. The financial statements should be able to provide an estimate of the future profitability position of an entity through predicting its future net cash flow position. The future growth and development prospects of an entity can also be analyzed through examining the efficiency of the management and the governing board in carrying out their responsibilities (Rezaee, 2003). The annual report analysis of Carsales.Com that company has adequately disclosed all the required financial information for decision-making to end-users in its financial reports. The company has developed and presented its consolidated financial statement as per the AASB standards and the conceptual accounting framework as stated in its notes to financial reports section of the annual report (Van der Meulen, Gaeremynck, and Willekens, 2007). The financial statements have provided the value of all the financial elements such as assets, liabilities and equity and also stated the accounting methods and rules applied for measurement of their value. The financial report has also provided separately the performance of each business segment of the company so that investors can easily gain understanding of its highest performing area (Soderstrom and Sun, 2007). The company has appointed a competent leadership team for carrying out its operational activities as depicted in the annual report. The annual report ahs adequately disclosed the key roles and responsibilities of the leadership team of the company. In addition to this, the key financial performance required by the investors for investment decisions as presented clearly in the directors report of the company. Therefore, it can be said that the company has adequately met the general purpose of conceptual accounting framework for developing financial reports (Carsales Com Ltd: Annual Report, 2017). Usefulness of the Financial Reports as per the Requirements of the Target Audience The target audience is the end-users of the financial reports developed by a reporting entity such as investors, creditors and lenders. They need to analyze the current and past financial information provided by an entity so that they can predict the future growth position on its basis (Tarca, 2004). The financial report of Carsales. Com can be stated to be developed as per the needs and requirements of the end-users. The key financial highlights are presented in the starting of the annual report of the company along with its cumulative annual growth rate. The report is presented in a simplified format having a systematic flow of information so that it can easily understand by the end-users. The company has incorporated the use of accrual accounting practices for reporting the impact of the financial transactions occurred on the economic resources in the period in which it occurred as per the principle of conceptual accounting framework. The use of accrual accounting has helped in as sessing accurately the past and future ability of the company in generating net cash flows (Rezaee, 2003). The impact of the changes in the market conditions on the financial information of the company by reflecting their impact on the market price and interest rates have also been sufficiently explained in its financial report. The consolidated financial statements are prepared in compliance with the standard accounting framework and principles as stated in the auditors report. This ensures that financial information disclosed is free from any material errors and can be used in decision-making process of the end-users (Carsales Com Ltd: Annual Report, 2017). Recognition Criteria The application of the standard framework of conceptual accounting requires companies to clearly state the measurement and recognition criteria used for reporting the value of different elements of the financial statements. The different financial elements are identified and recognized during the process of preparation of financial reports by business companies only when they are expected to provide some future economic benefits as per the standard framework of IASB (Psaros and Trotman, 2004). Carsales. Com has sufficiently explained and stated the identification and recognition criteria used for reporting the values of financial elements. For example, the recognition and measurement criteria used for reporting the revenue is at the fair value for its major business activities such as advertising, goods sale, finance, dividends, RD rebate. The expenses are recognized in the profit and loss and the past services are identified and measured through the use of straight-line basis. It has also classified the investments in major categories of financial assets at fair value, loans, receivables and held-to-maturity investments. The borrowings of the company are also recognized and measured at the fair value that is overall transaction cost incurred. The difference between the proceeds and the redemption amount is reported in the profit and loss over the accounting period through the use of interest method. The income tax expense or revenue for the accounting period is recognized through the use of applicable income tax rate. The cash and cash equivalents are reported and measured at their value of maturity or less when the assets are readily converted to cash (Carsales Com Ltd: Annual Report, 2017). Fundamental Qualitative Characteristics Used by the Company in Financial Reporting The conceptual accounting framework has provided that fundamental qualitative characteristics of financial reporting are relevance and faithful presentation. The financial information for meeting the criteria of relevancy need to have a confirmatory and predictive value in order to make a difference in the decision-making process of the end-users (Maines and Wahlen, 2006). Carsales.com as per these characteristics of framework has provided both confirmatory and predictive value of financial elements in its financial reports. The confirmatory of different elements are stated in the financial statements whereas the accounting estimates and assumption used for measuring the predictive value of the financial elements are also disclosed in the report. For example, the assumptions used by the company for determining the recoverable amount of CGUs and income tax is disclosed in its annul report that can be depicted as follows: The second qualitative characteristics of conceptual accounting framework is faithful presentation that is the information provided in the financial statement by a reporting entity should be free from any error and complete in all respects (McDaniel, Martin and Maines, 2002). The company financial information can be regarded as faithfully presented on the basis of the auditors report. The company has carried out its auditing and the auditors statements have disclosed that its financial information is free from any material error and complete in all respects (Carsales Com Ltd: Annual Report, 2017). Enhancing Qualitative Characteristics Used by the Company in Financial Reporting The financial information should be comparable, verifiable, understandable and timely as per the enhancing characteristics of the financial reporting stated in the conceptual accounting framework. As per the comparability characteristic, the information presented in the financial statements for the current year can be compared with that of the previous year for depicting the percentage increase or decrease in the financial performance (Gerber, Gerber and Van der Merwe, 2014). It can be depicted from the financial statements of the company as follows: The company in accordance with the verifiability characteristic of financial reporting has provided the quantitative information in its financial statements that can be measured and verified. The investor can assess the verifiability of the financial information through the use of ratio analyses with the help of quantitative value stated of different elements in the financial information. The different ratios such as profitability, liquidity, efficiency can be used for verifying whether the information presented is accurate or not (Gore and Zimmerman, 2007). The company reports its financial information on an annual basis ensuring that it is latest and available to the end-users in time. It has also provided all the information in the notes to financial statements section that ensures it is understandable to the end-users (Carsales Com Ltd: Annual Report, 2017). Recommendations It is recommended to the company on the basis of the overall analysis that it should adequately met the fundamental and enhancing qualitative characteristics of financial reporting as provided in the conceptual accounting framework. The company should adequately disclose all the accounting policies and practices used for evaluation of different financial elements in its notes to financial statements section. The accounting policies and practices adopted should be as per the AASB standards and any change in the accounting policies must be disclosed in the financial reports for meeting the qualitative characteristics of financial reporting. Conclusion It can be stated form the overall discussion held in the report that Carsales. Com effectively complies with all the principles of conceptual accounting framework. It has met the varying needs and requirements of the target audience through providing the financial information as per the qualitative characteristics of the standard framework of accounting developed by the IASB. References Carsales Com Ltd. 2017. Annual Report. [Online]. 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