Best History Research Topics In 2020 By

One word can describe history: inexhaustible. The many events that occurred throughout the past millenniaor even just the past few yearsconstitute the large library that is history. This subject is not just about memorizing dates and names; in fact, it is far beyond that. It takes rigorous understanding and a serious mindset, as just the start, to appreciate history.This rigor is what embodies a history research paper. At some point, college students will be asked to write one that is comprehensive and insightful. This means a lot more than just stating what happened: why and how it happened, what it meant at the time of its occurrence, what it means today, and the impact in the long run, are a few among many other questions that can start off an incisive discussion on a historical event. So, even if we were able to gather every event, from the most significant down to the most trivial, and collect everything in a single book, it is still not enough to encapsulate the essence of hist ory.Such innumerable list, however, can lead the college student to ask: Where do I begin with my history research paper, then? Having a brief listing of history research paper topics for college students will help, definitelyin fact, it is a must. In addition, college students should concern themselves with interesting history research topics, ones that would pique their interest and give them a sincere reason to research.Though doing this is somewhat an oversimplification, having a brief list of the best history research topics as a guide is a great start to your history research. If you are struggling to look for a topic for your history research paper, do not panicwe boiled down a list of history research paper topics for college students to help you.Before kicking off this list of the best history research topics is a simple classification: topics by region and topics by subject. While these may not necessarily capture all of history, starting from this will help you greatly as a start. Rest assured, too, as under each group are some interesting history research topics for you to tackle.By RegionYou can start searching for a history research topic by looking through a specific region in the world. Each country and continent is rife with possibilities for historical discussion. For this list of the best history research topics, we listed down particularly interesting topics that are easy to research and discuss in your paper, each grouped to a particular region.Best World History TopicsHistory is a highly complex network, with each element so inextricably linked with one another that you cannot isolate a single event in history and hope to sufficiently by itself. Hence, no list of the best history research topics goes without at least some brief listing of events that shook much of the world.What were the factors that led to the 2008 economic crisis?What was the earliest recorded civilization in history?When did the last ice age take place?Which primitive tribes still persist today?Has there ever been a worldwide golden age?What was the use of the Rosetta Stone created?How did the early Europeans and early Asians first interact with each other?What was the impact of the Code of Hammurabi in todays current notion of legislation?How did early business and trade work?What were the earliest forms of historical documentation and how did they evolve throughout the ages?Best US History TopicsConsidered as a global superpower, the United States of America is the forefront for numerous historic events in the world. From internal affairs to foreign interventions, the US has proven to be a notable presence in history and to be deserving of a notable spot in any list of the best history research topics.Why did Lee Harvey Oswald assassinate former US President John F. Kennedy?What were Abraham Lincolns contributions as President to American society?Who were the figureheads of the abolitionist movement in the 19th century?How was the Declaration o f Independence approved?What were Christopher Columbus observations when he first landed in the Americas?How did the Amistad Slave Rebellion contribute to the abolitionist movement?Why was the Ku Klux Klan created?How did North America divide into 50 states?What happened to the Native Americans when the first colonizers arrived?What were Martin Luther King Jr.s contributions toward the abolition of modern-day racism?Best European History TopicsConsisting of multiple countries, each with an abundance of riveting tales across the ages, Europe is an excellent source of historical research and deserves to be a subject that is worth discussing in any list of the best history research topics.How did the bubonic plague cause millions of deaths in the 14th century?What were the reasons behind the Crusades?What was the impact of Ferdinand Magellans journey across the world?How did the Atlantic slave trade operate?How did the European countries colonize nearly all of Africa in the early 19th to 20th century?How did the Holy Roman Empire become one of the largest empires in the world?What led Martin Luther to write his 95 Reasons?What were the factors that caused the French Revolution?What led to the Fall of Rome?What was the impact of Leonardo da Vincis works on Europe as a whole?Best Asian History TopicsThe Eastern hemisphere shares its own wealth of historic events, thanks to the diversity of culture that varigates across its countries and, even more so, to its eventual influence across the world. For one to make a list of the best history research topics is to include Asian history, as it can be an avenue for interesting history paper topics for college students to read up on and write about.What was Chinas last dynasty and how did it transition to becoming the Republic of China?How was Thailand the only Asian country that was never colonized?In World War II, Which countries were aligned with the Axis powers? Allied powers?How did Chinas three classical moral systems (Confucianism, Taoism, and Legalism) evolve throughout the centuries?How did Korea become divided into North Korea and South Korea?What did Japan do to recover from their devastating loss in World War II?How did Genghis Khans Mongolian Empire grow to become one of the biggest in the world?How did Mahatma Gandhi help liberate India from England?What were the factors that led to China and India becoming the two most populated countries in the world?What led to Singapore becoming an economic superpower?By subjectAnother effective way to search for the best history research topics is by subject. With many advancements that took place in history, you will always find something to talk about with culture and politics, for instance. In addition, these can also help you better appreciate how the things that are today have developed from how they were when they first came about.Best Topics on CultureMemes, viral videos, lingomany trends of culture are fleeting. However, some adamantly remai n throughout time. These are, often, cultural movements that attempt to make an impact on society, primarily because of a recurring injustice but sometimes because of other agendas. The current fact of their existence, along with the ever-changing cultural climate, deserves attention and a spot in the list of best history research topics to make a paper about.Where did LGBTQ+ pride first begin in the United States?Has the Fat Acceptance Movement maintained relevance over the years?What is the fourth wave of Feminism?How did Black Lives Matter start garnering relevance?Why was the notion of meninism conceived?How did Nazism persist through Neo-nazism?How did baby boomers affect the cultural landscape for the succeeding generations?Is All Lives Matter a legitimate movement?When did millennials start predominantly setting trends for mainstream culture?Did Islamophobia originate from America?Best Topics on MediaThe current norms of society shape its perception of reality. Media enforces such norms through widespread propagation: newspapers, TV news reports, online journalism, and so on. How it does so lies in how it disseminates information of said phenomena, whether in the supposed pursuit of objectivity or of an agenda. Hence, media serves as a powerful force in society and a noteworthy addition to any list of the best history research topics.What was the impact of Facebook on journalism since its creation in 2004?Did the advent of the Internet supersede the purpose of newspapers?Andrew Wakefield is responsible for the currently on-going anti-vaccination sentiments across the world. How did his controversial experiment gain that much attention?How did online shopping sites such as Amazon and eBay affect consumer culture?What was the first TV news channel in the United States?When was the most recent national emergency broadcast in America?How did journalists cover World War I and World War II?How was the popularity of newspapers influenced by the advent of TV ne ws?What were the earliest instances of fake news that caused long-term effects?When did US journalism become politically charged for the first time?Best Topics on TechnologyOne of the cornerstones of current mainstream culture is technological innovation. With so many breakthroughs that took place within the span of a few decades, it leads us to wonder how they all came to be. Thus, a list of the best history research topics would involve the field of technology and how it progressed over time.The upcoming Tesla Cybertruck is receiving mixed responses for its design. How has general car aesthetic evolved over the decades?Ever since the release of the first iteration of the iPhone, how did Apple revolutionize mobile technology across the world?How did wireless technology become commercially available?Was the space race a prominent stepping stone for the progression of space travel?What job opportunities did the rise of Internet technology create and, likewise, destroy?What was the im pact of the invention of trains in travelling and the transportation of goods?Did the invention of automated machines affect job opportunities in the factory industry?How did the current mobile phone technology develop from Alexander Graham Bells original telephone design?When was solar power invented and how widely was it used back then?What was the first water-powered machine?Best Topics on History and WarGerman philosopher Immanuel Kant once said that conflict is the engine of history. What he meant is that war is what causes progression in society, as competition is what leads us to be better over time. War does, indeed, cause changeboth for better or for worse, however. In any case, topics in war deserve to be part of any list of the best history research topics.Why did the Spanish-American War in 1898 happen?What were the factors that led to the Cuban Missile Crisis?Why did the US drop Fat Man and Little Boy on Japan?How was Soviet Russia a threat to Nazi Germany in World War II?Why did America join the Vietnam War?How did the countries align themselves as Axis and Allied in World War II?Would the Cuban Missile Crisis have caused another world war?Was the United States war on terror in Afghanistan justified?How did Nazi Germany lose in World War II?How did the Korean War end?Best Topics on PoliticsJust as impactfuloften, even more soas the movements of citizens is the political bodies entrusted to govern them and pursue the good. History shows that politics has been the impetus of both progress and conflict, with further inspection implicating the definition of the good as innumerably defined by the prominent political figures of the past. This matter alone, among many other concerns, allows politics to be deserving of a spot in the list of best history research topics.The controversial Article 13, proposed by the European Union, is said to risk the openness and fair use that are fostered in the Internet. What other law proposals similarly risked the sam e notions?In which countries did Karl Marxs ideology of communism start?Who was the first non-white head of state in a Western country?Was the assassination of former al-Qaeda leader Osama bin Laden legal?What was the impact of the Jim Crow laws on worldwide legislation?What did Abraham Lincoln advocate that led him to be one of the most revered political figures in history?How did Adolf Hitler spread his Nazi ideology across Germany?What were the earliest instances of Martial Law being enacted?How did United Nations address the numerous world issues that sprung throughout the decades since the conception of the organization?How did the Roe v. Wade and Doe v. Bolton cases affect the notion of legislation?Best Topics on EnvironmentThe apparent trend: as centuries go by, human technology improves drastically and population density increases exponentially. Drastically and exponentially, too, has the environment being affected, very often for the worse.How did forest density develop ove r the centuries?Did the invention of plastic mark the beginning of pollution?Why were paper products (paper bags, paper cups, etc.) created?How was recycling popularized?What was the impact of the most severe oil spill ever recorded?Many speculations were made surrounding the Amazon Fire, with some saying it was politically charged. What past similar events shared the same speculations or were confirmed to be politically charged?How did Al Gore attempt to spread awareness about climate change?What were the early factors that caused the thinning of the ozone layer?When did the usage of fossil fuels peak?What is the earliest record carbon footprint?Writing service for studentsWe hope that the above list of the best history research topics will help you in writing your history paper requirement. Each topic is chosen based on relevance and wealth in information. In addition, while they are specific, they are a great avenue of discussion, and you will find that you can talk a lot about t hem in your paper. Likewise, however, such avenue can make it difficult for you to write about in your paper. With history being such a complex subject, we at hear youand we are glad to help. With hundreds of seasoned writing experts in our roster, coupled with experience as a ghostwriting service company since 2006, we are well-equipped to get you the history research paper you need to get an A+. Whether it is a custom essay, custom research paper, custom term paper, or even a custom dissertation for the aspiring history major, we offer a variety of academic writing services to help you in your college life. Interested? Send us a message, and the rest is history!

The Guilt Between Lady Macbeth and Macbeth Essay - 1039 Words

You can control guilt or guilt will drive you into madness. In the novel, Macbeth, guilt has taken over two of the main characters, Macbeth and Lady Macbeth, but each one responds to it in a different way. Their similarities and differences are quite obvious and both are driven to their actions by this feeling. It will eventually cause both of them a breakdown, affecting their behaviors and resulting them into going through a psychological incapacity. Lady Macbeth is a vicious and overly ambitious woman, her desire of having something over rules all the moral behaviors that one should follow. On the beginning of the novel, Macbeth receives the news that if Duncan, the current king, passed away he would be the next one to the throne. So,†¦show more content†¦Here shows how Lady Macbeth was not hit by guilt like Macbeth was. Macduff is the one to announce the murder of the king, and when Lady Macbeth comes out as the trumpets screamed because of such an acquaintance he tells her, â€Å"Oh, gentle lady, ‘tis not for you to hear what I can speak. The repetition in a woman’s ear would murder as it fell.† Lady Macbeth acts as if she could not believe and fakes a faint with the most common and normal behavior as if nothing had happen, as if she was not the brain of such a cruel crime. Her cold blood and fakeness is incomparable on the beginning of the novel. Lady Macbeth does not understand why Macbeth is so guilty and is not enjoying his throne and power that were recently earned. As a â€Å"good† wife she tries to calm him down by saying that what he had done was nothing that it was all okay. Later on the novel another crime occurs in order to keep Macbeth’s throne safe. Banquo and Fleance are two of the next victims in Macbeth’s hit list. He had murderers to execute his job. The three murderers come back with the news that only Banquo was dead and that Fleance had escaped. Macbeth receives the news during a dinner that was held on the castle, where all members of the royalty were present except Macduff, Banquo, and Fleance. But Banquo was only absent for those who couldn’t see, Macbeth was having illusions with BanquoShow MoreRelatedTheme Of Blood In Macbeth1200 Words   |  5 Pagesbigger picture in Macbeth. Image patterns. Gender Inversion, fertility, sleep, sensory denial, all of these patterns are depicted in the Shakespeare’s unsurpassed Macbeth. However, there is one pattern that marks the mind more than the others. Blood. A pattern seen in multiple instances in the play, but has a deep-seated meaning with Macbeth and his troubles. Sha kespeare uses blood as the main image in Macbeth to reveal the forever impending and mucilaginous power of self torturing guilt. Blood takesRead MoreThe Blood Motif Of Macbeth By William Shakespeare786 Words   |  4 PagesMacbeth Essay William Shakespeare dramatic play has many suitable examples of imagery, mainly the imagery of blood. The imagery of blood is very important in this play because it symbolizes guilt. Macbeth got too greedy and wanted more power, which led him to murder innocent people in order for him to keep his throne. In The Tragedy of Macbeth, William Shakespeare utilizes the blood motif to demonstrate the continuous feelings of guilt felt by Macbeth and Lady Macbeth and to distinguish the changesRead MoreTheme Of Guilt In Macbeth901 Words   |  4 PagesMacbeth is a beautiful literary work, with many ups and downs of each and every character. The two principal themes throughout Macbeth are the struggle for power and the resulting waves of guilt that overcome the characters, most prominently Macbeth and Lady Macbeth. 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It shows power because it showsRead MoreEssay on The Pent-up Guilt in Macbeth1720 Words   |  7 PagesThe Pent-up Guilt in Macbeth      Ã‚  Ã‚   There is hardly any emotion in William Shakespeares tragedy Macbeth that outweighs that of guilt. Both Lady Macbeth and Macbeth are seriously compromised by the impact of this emotion.    Clark and Wright in their Introduction to The Complete Works of William Shakespeare explain how guilt impacts Lady Macbeth:    Having sustained her weaker husband, her own strength gives way; and in sleep, when her will cannot control her thoughts, she is piteouslyRead MoreMacbeth : Who Made Choices? Essay714 Words   |  3 PagesToby Zeng 3/2/15 English 2 Macbeth Essay Who Made Choices? In the eyes of the world, Lady Macbeth was the devil incarnate with a vicious heart. People think Macbeth killed all of those innocent people because Lady Macbeth compelled him to do that. However, I state that Macbeth made his own choices. Lady Macbeth just made it faster to happen. Lady Macbeth had power first, then Mcbeth took it. After that, they lost their power in the end of play. We can seeRead MoreBlood in Macbeth by William Shakespeare621 Words   |  3 Pagesevil actions such as crime or death. Macbeth uses blood as an important symbol used to illustrate the characters feelings and beliefs. One of the primary emotions in the play is guilt. Guilt is a very important emotion throughout the play because it interferes with Macbeth’s morals and ambitions. The audience is able to relate to Macbeth throughout the play because of his guilt, despite the terrible acts that he has committed. Throughout Shakespeare’s play Macbeth, the reoccurring imagery of blood isRea d MoreThe Classification Of Water Imagery Present Throughout Shakespeare s Macbeth Essay1134 Words   |  5 Pagesuse of imagery in many of his plays, but their effect on the audience’s understanding of his plays is most obvious in the tragedies, particularly in Macbeth. Images in Shakespeare’s works are used, according to Shakespeare critic G. Wilson Knight, to craft a play’s â€Å"atmosphere† or the permeating tone or mood of a play (3). However, this attitude between images and atmosphere creates an environment where different definitions of images contribute to different interpretations of the subjective atmosphereRead More The Guilt of Macbeth and Lady Macbeth Essay814 Words   |  4 PagesThe Guilt of Macbeth and Lady Macbeth Guilt is a very strong and uncomfortable feeling that often results from one’s own actions. This strong emotion is one of the theme ideas in William Shakespeare, â€Å"Macbeth†. Both Macbeth and Lady Macbeth feel guilt, but they react in different ways. Guilt hardens Macbeth, but cause Lady Macbeth to commit suicide. As Macbeth shrives to success guilt overcome’s Macbeth where he can no longer think straight. Initially Macbeth planned was to kill Duncan but itRead MoreSimilarities Between Macbeth Lady Macbeth – Essay1061 Words   |  5 PagesLove was very important to the Shakespearean audience. There is not a play written by Shakespeare that does not contain some form of a love relationship. These plays usually end happily, however in the case of â€Å"Macbeth†, the relationship that carries this important function, that is love, is conveyed in a way most peculiar. Instead of the average â€Å"happily ever after† ending an audience would e xpect, Shakespeare offers the audience, a villainous duo. One would expect that their relationship is an

The Innovation Of Cancer Treatment - 1940 Words

Cancer, since the beginning of history, has plagued humanity and claimed countless lives. For thousands of years, doctors could do little more than watch with horror as their patients succumbed to the often fatal condition. There is still no definite cure for cancer. However, while one might say that treatment is still in its infancy today, therapies have evolved dramatically over the last century. The innovation of chemotherapy marked a turning point in cancer treatment. Dr. Sidney Farber, a pediatric pathologist, is regarded as the father of modern chemotherapy due to his success in inducing remission in leukemia patients through the use of chemical agents. Through Dr. Farber’s innovation, chemotherapy strengthened the relationship†¦show more content†¦Today, while there is no cure for cancer, various treatments are available depending on the type and severity of the disease. Generally, tumors are surgically removed. This treatment is most often combined with other therapies such as radiation and chemotherapy (Types of Treatment). The earliest records of cancer date back to ancient times to an account on the Edwin Smith papyrus, an ancient Egyptian textbook on surgery and medicine. The writer described a woman with several tumors on her breasts along with the doctor’s futile attempts at curing her. For their conclusion, the Egyptian writer simply stated that â€Å"there is no treatment† (Bushak). Even though cancer has existed since ancient times, its basic genetic background was not discovered until 1902. Theodor Boveri, a zoologist, found that a specific type of mutated chromosomes could result in cells with an unlimited ability to divide. These types of mutations were likely the result of exposure to what are now known as carcinogens, or cancer causing substances. Carcinogens include pathogens, radiation, chemicals, and numerous other environmental factors. In 1902, even though a more complete understanding of cancer was available, the only available treatment options for patients was the remo val of surface tumors. Due to the metastatic nature of the majority of these tumors, purely surgical treatment was largely ineffective. In non-tumorous cancers, there

Starting a Small Business - Free Essay Example

Sample details Pages: 9 Words: 2562 Downloads: 1 Date added: 2017/06/26 Category Business Essay Type Narrative essay Level High school Did you like this example? Staring a small business require the entrepreneur skills such as self-belief and awareness of the product or service, self-determination, commitment to work for quit long hours, to be initiative and proactive to reduce the possible risk etc. My business idea is to open the travel and tourism agency here in Muscat Oman which is located in Arab Peninsula. Travel Agency is the private provider of travel and tourism services such as airlines, cruising, hotel packages, tours, car rental and others. It acts as an agent on the behalf of the suppliers and the stock is usually are on hand (Sighn). My service is new but an existing one whereby there is less risky compare to diversification. I will locate my small travel and tours office in Al-Khuwair because it is at the center of the ministries, offices and the availability of several colleges in nearby in Bawsher where there are bunch of international students, a good example is here in Modern College of Business and Science, some students are from Tanzania, Kenya, Pakistan and other parts of the world and so easier travel excellence they will get hence success onto my side. This kind of business is very attractive to me because first I have the experiences in some airlines and travel agencies such as general sales agent of Marhaba tours and Travel and worked as sales and reservation supervisor in Yemen Airways. I did on-the-job training at Ethiopian airlines in previous year where I used to handle different types of people and work as a team work. Apart from that I used to design the travel ittenaries in travel agent, prepare tourist accommodation and dealing with the embassies and consulates in obtaining the visa. I also was responsible of collecting sales from my fellow staff every day evening, which is among the reasons that I am aware of this job. In addition to that, I undergo some IATA courses of diploma, consultant and the computer reservation system. The type of the business that I have select is sole proprietorship which said to be owned by one person, I choose the type of the business because it is easy to start and end the business anytime where there is no any special corporate tax that is needed to be paid (Legal Match). The name of my business agency is Easy to go travel and tourism because it will attract many people as they will eager to easy to go where, when and other details. The slogan of my small Agency will be Awaken and Discover New World and my logo shows the full globe with some airlines pictures, it is of two colors blue which indicates ocean and green which shows the land and peace Hopefully, my small business will beat the rivals like Zahara Travels and Marmul Travel Agency, both located in Al Khuwair due to my design and my unique selling point that I will introduce. Vision of my small business is to serve peopleà ¢Ã¢â€š ¬Ã¢â€ž ¢s travel tour demand and to be the best operator in the region. In order to provide the best service s that would satisfy my customers demand, there are some objectives that assist to accomplish my goal, among those objectives is customers satisfaction, profit as the most important aim of my business and performing a marketing research like competitor analysis, swot analysis and other so as to understand what are my strength, weakness, opportunity and threats. Having the business insurance is very important aspect to consider. At the first point, I have planned to offer few services like in air travels include dealing with designing the ittenaries, booking, and issuing the tickets, a good example of the major airlines are Emirates, Etihad, Ethiopian Airlines and other carries, advising the customers, importance of travel requirements like visa and informing the clients in case of any changes when occur, refunds, taxes, surcharges and many more. Furthermore, I will deal in organizing the certain group travel such as expatriates and students. Introducing the loyalty schemes wit h my frequent customers in which when a passenger accumulates certain amount of points can get free ticket of any carrier, this is my one among the unique selling point, not only that but also for legal couples travel together five times within a year, my travel agency will offer free return air ticket fare with no surcharges and taxes included and for the singles travelers they will be offered one way ticket across the continent destination. As the companyà ¢Ã¢â€š ¬Ã¢â€ž ¢s vision says that the company wants to fulfill the travel demand to everyone, due to the authorization from the car rental companies like Avis, I will be able to hire a cars for clients for a period of weekly and monthly hence easier tourist to be more comfortable in roving and roaming in town. According to the World Tourism Organization (WTO), every year the rate of tourists increase and so in tourism sector, I will deal with design the cruise shipping. So far Oman is said to be an old town with many histori cal forts and heritage sites like Bahla which attract many people. Other attractions that Oman has are the dessert Safari, Rock climbing, caving and gallery. All of these I will design as one of my service hence benefit for the benefit for the government because more income in tourism sector (Index Mundi). Operation requirement that I need are three computers, two for reservation and one for accounts and sales, two printers and one photocopy machines. For the employees, one permanent employee as a reservation staff and myself, one messenger and I will hire a contingent worker for a peak season. Balancing the personal and business wants is very important strategy to focus on so as to be able to keep them in a good position as well as reduce own stress level which could affects ones health. Potential profitability estimated sales revenue is R.O 250.000 and 60 % of the cost of sale. Marketing research is the process of accessing how the product is appreciated by the users, customers through survey, focus group, questionnaires etcetera. Marketing research help to control its target market and to discover its potential customers, this can be conducted by the organization itself or by the third party which specialize in market research (Investopedia). As I want my small business to be well-known, I have conducted both secondary and primary research. Through this research I will be able to follow the customers demand and build a good reputation for myself as well. During my research, I was able to visit Zahara Travels since one of my cousins is working there and so I got some important information like ownership and actual additional service charges per every ticket they issue and tour packages they design. I have conducted a primary research which involves the new out comings that no one has collected before, these include questionnaires, interview, survey in a focused group whereby I used a questionnaires and interview only. I prepared 120 ques tionnaires which consist of ten questions using qualitative method of research that uses the open ended questions, example of the questions that I have asked are what do you like in travel?, how many have you ever visit, where and why. I distributed my questionnaires to three different locations, in hotels such as Radisson in Al-Khuwair, in the colleges and in some entities. Nevertheless, I put some questionnaires questions in the social media such as face book, instagram and others but I used a closed ended questions. In addition to that, I have collected the figures from the government entities such as from Archive. Other method that I have used in primary research is interview with the Oman Ministry of Tourism on how many tourists are coming and from which parts of the world mainly outbound. To gather much information, I also have used secondary research which is said to be the data that are already existed, for instance of these data/statistics are from websites, the compe titorà ¢Ã¢â€š ¬Ã¢â€ž ¢s information, magazines and newspapers. However, I was aware when collecting this research because the data/information from websites may be old and outdated. Secondary information is divided externally and internally but for the entrepreneurs, only external research can be obtained. External research includes collecting the existence data from outsiders for example from the competitorà ¢Ã¢â€š ¬Ã¢â€ž ¢s information, for this, I have used main regional rivals such as Marmul Agency and Zahara Tours and Travel. Furthermore, I tried to concentrate and research about Pestle Analysis to determine the factors that will affect my business. Pestle analysis is a business tool that used by the businessman and entrepreneurs to monitor the political, economic, social, technological and legal factors that affects the business (Pestle analysis). Politics, a business may be affected by political factors like intellectual properties, consumer protection, taxation, t ariffs, environmental laws and others; therefore it is important to conduct research for the health of the business. Economic factors which may impact the business for instance inflation rate, recession, income, unemployment rate, exchange rate, fiscal policies, labor costs and many more in which I have to be aware and proactive on the certain changes when occur. Socio-Cultural Factors which I focused and considered include population, education level, health consciousness, and lifestyle, attitudes toward preserving green and cultural Beliefs. Technological Factors that I have researched about are including technology incentives and communication changes in order to manage my small travel and tourism agency. Last but not the least; in researching the Pestle Analysis, I have focused on the laws, when there are any new changes I have to go over with it. I have used Swot Analysis to create and develop my serves according to my clientà ¢Ã¢â€š ¬Ã¢â€ž ¢s preferences and to know my target market which may bring more profit to my business. It is all about Strength, Weaknesses, Opportunities and threats. To start with Strength, I have research what I need to do to in order to operate the best than others and knowing the unique selling proposition (USP). My strength include I myself have required skills and qualifications to be a travel consultant, appointed as the authorized general sales agent of the big carries and have efficient and strong distribution channels. Weaknesses, it is very difficult to lease the place/office due to the high rent in central location and another weakness that i have is that my clients cannot buy travels via mobile. Opportunities, travel demand is expanding day by day, increasing of the expatriates and international students is one of my opportunities that I have. Not only that bust also many tourists come to Oman for cruising, according to the Times of Oman à ¢Ã¢â€š ¬Ã…“Oman attracted 300, 000 cruise passengers from October last year to June this year, compare that to the 2003 season when the number of cruise passenger arrivals was just 3,500à ¢Ã¢â€š ¬Ã‚  ( Times Of Oman). Threats, due to the increment of price of oil, the air ticket tend to be very high hence sometimes reduction of customers. Insurance cost becomes higher and higher day by day and Change of climate is considered to be threat also (Travel Industry). After the research that I have conducted early of the previous month, so far I have prepared and distributed 120 questionnaires with open ended questions as one of the method that I have used in Primary Research. Out of 120 questions, the respond were only 95 with real and clear respond. The first question I have asked is what do you like in travels? About 65% of the respond they mentioned about the customer Relation, they want to have travel agency loyalty programs the same as frequent fliers travelers to the airlines vendors, they want frequent client to the travel ve ndor locator. I also observed that geographically segmented, my target customers are male expatriates from Europe, America and India, and international students, majority students from Modern College, Middle East College and Financial College, hence I will establish the relationship and agreement to these colleges where my target customers are. The feedback from the social Medias of Facebook and Instagram, where I have post the close-ended-questions and the sample of the questions were as follow which airline do you like the most? , what is your annual income? a) 6,000-10,000 b) 11,000-15,000 c) 16,000-20,000 d) above. For this question, according to demographic segmentation, the 70% respond were B. Due to these result, I add 10.00 Rial Omani to each ticket I will issue, the second reason that lead me to deduct 10.00 R.O per ticket is when I did the interview with the supervisor and some employees of Zahara Travels, they deduct 15.00 R.O as their service charge, hence I reduced 5 .00 R.O in each and every ticket. After the interview and conversation with the Oman Ministry of Tourism, the respond is many tourists are coming to Oman each year, hence my target market are tourists in a peak season which is in winter in November to early March. Market Demographics: due to this kind segmentation, my target market is early married couples who are eager to spend their honeymoon outside the country, during summer many students are leaving to their country home. Initially the pricing strategy that I will use is promotional pricing, it is a short-termed sale to stimulate the buyers to purchase, and then I will introduce the competitive method in the market because if I set the different very low price, people will consider my product as cheap with no guaranteed and my reputation may be destroyed. Not only that but also, I tried to arrange and calculate the cost of both fixed and variables where I set the margin of safety to be greater than cost of goods sol d. To conclude, that is how I design my small business as an entrepreneur I have conducted a research to determine the factors that can affect my business also to find where my target market are locate and how to price my services in order to obtain profit at the same time win large mass to fulfill customers demand. REFFERENCES: A. Scott, (n.d).pricing strategy. Retrieved on February 12, 2015 from, https://entrepreneurs.about.com/od/salesmarketing/a/pricingstrategy.htm Index Mundi, (n.d). Oman International Tourism. Retrieved on February 4, 2015 from, https://www.indexmundi.com/facts/oman Investopedia, (n.d). Market Reseach. Retrieved on February 8, 2015 from, https://www.investopedia.com/terms/m/market-reserch.asp J.Riley, (2012).Online Marketing Reseach. Retrieved on February on February 6, 2015 from, https://www.tutor2u.net/business/marketing/reseachlimitations-constraints.html Knowthis.com, (n.d). What is Secondary Research. Retrieved on February 3, 2015 fro m, https://www.knowthis.com/data-collection-low-cost-secondary-research/what-is-secondary-research Legal Match, (n.d). Advantages and Disadvatages of Sole Propriatorships. Retrieved on February 5,2015 from, https://www.legalmatch.com/law-library/article/advantages-and-disadvantages-of-sole-popriatorship.html Lisa, (n.d).Opodo Swot-analysis. Retrieved on February 8, 2015 from, https://www.travelindustry.blogspot.com/2011/11/opodo-swot-analysis.html?m=1 Travel Excellence, (n.d). Mission and Vision .retrieved on February 3, 2015 from, https://www.travelexcellence.com/our-company/mission-vision Times of Oman, (2014). Cruise industry booming as tourists flock to Oman. Retrieved on February 10, 2015 from, https://www.timesofoman.com/News/43106/Article-Cruise-industry-booming-as-tourists-flock-to-Oman Pestle Analysis, (n.d). Different between Steep and Steeple Analysis. Retrieved on February 10, 2015 from, https://www.pestleanalysis.com/pesta-analysis/ S. Sukhraj, (n.d). Slideshare Project on Role of Travel Agency. Retrieved on February 5, 2015 from, https://www.slideshare.net/mobile/sukhrajsingh7798/role-of-travel-agency A. Scott, (n.d).pricing strategy. Retrieved on February 12, 2015 from, https://entrepreneurs.about.com/od/salesmarketing/a/pricingstrategy.htm Don’t waste time! Our writers will create an original "Starting a Small Business" essay for you Create order

Beowulf Is A Christian Allegory - 1310 Words

It is common opinion that Beowulf was written by a Christian poet. This was probably true because at the time when it was written, most of the few people who knew how to read and write were in the clergy. There are various references within the poem to elements of the Christian religion. However, the story is about Pagan people and certain aspects of their culture are even glorified. The ambiguity of Beowulf’s religious content has caused confusion as to what significance religion had in inspiring the author and in what manner the author meant to inspire or influence his audience. I do not think that Beowulf is a Christian allegory because Beowulf had very little in common with the Biblical figure of Jesus Christ. I think that religion was not the primary thematic concern of the writer. Although there are discrepancies between the two styles of thinking, Beowulf seems to praise values which were considered moral and good among all humanity, both Christian and Pagan. The text of Beowulf clearly shows that at some point in time Biblical allusions were added to it, and suggests that someone learned in Christianity helped shape the story. The initial depiction of Grendel regarded the beast as â€Å"a fiend out of hell,† and claimed, â€Å"†¦he had dwelt for a time in misery among the banished monsters, Cain’s clan, whom the Creator had outlawed and condemned as outcasts.† References to hell, Cain, and â€Å"the Creator†, make it evident that Christian elements wereShow MoreRelatedChristian Allegory in Beowulf1027 Words   |  4 PagesThe Anglo-Saxon poem â€Å"Beowulf† takes the reader back into a time long past; one of family, fate, and fealty. Beowulf offers a glimpse of a society struggling between two different paths, one path being the assimilation into the new Christian traditions and the other is the fast fading past of glorified warriors and family ties. In the poem, the reader can see the attempts of the poet to convey the values and stories of Judeo-Christianity in a society of Anglo-Saxon paganism. The poet illustratesRead MoreEssay on Christian and Pagan Ideals in Beowulf1343 Words   |  6 Pagesvalues, and past events. Written down in approximately 1,000 A.D. by an unknown author, Beowulf, originally a pagan fable, became a Christian allegory upon its transcription by Christian monks. However, as scholars have debated over the religious context in Beowulf, the attempts by the monks to turn the ep ic poem into a Christian parable ended merged, including both original and Christian aspects. Throughout Beowulf, the epic combines pagan ideals of fate or wyrd and the will of God, the similar conceptsRead MoreEssay about Christian And Pagan Ideals In Beowulf1335 Words   |  6 Pagesvalues, and past events. Written down in approximately 1,000 A.D. by an unknown author, Beowulf, originally a pagan fable, became a Christian allegory upon its transcription by Christian monks. However, as scholars have debated over the religious context in Beowulf, the attempts by the monks to turn the epic poem into a Christian parable ended merged, including both original and Christian aspects. Throughout Beowulf, the epic combines pagan ideals of fate or wyrd and the will of God, the similar conceptsRead MoreBeowulf: a Pagan Epic Hero?1681 Words   |  7 PagesBeowulf: A Pagan Epic Hero? Throughout literature there have been countless parallels and references to the story of Christ as written in the Bible. Even in such unexpected places as in seemingly pagan poems of ancient Danes and Geats- an epic with dragons and monsters- one still finds similar biblical allusions. In just such an unexpected place, the epic Beowulf, its title hero and his circumstance, become an allegory for the story of Christ. In this sense, Beowulf can be seen as a ChristianRead MoreEssay on Christian Elements in Beowulf1568 Words   |  7 PagesBeowulf is one of the great heroic poems in English literature. The epic follows a courageous warrior named Beowulf throughout his young, adult life and into his old age. As a young man, Beowulf becomes a legendary hero when he saves the land of the Danes from the hellish creatures, Grendel and his mother. Later, after fifty years pass, Beowulf is an old man and a great king of the Geats. A monstrous dragon soon invades his peaceful kingdom and he d efends his people courageously, dying in the processRead MoreChristian and Pagan Virtues Displayed in Beowulf Essay1017 Words   |  5 Pagesepic poem Beowulf, the Christian allegory is woven with a pagan fable in order to truly represent the characters. The Christian and pagan virtues are successfully synchronized and amalgamate the story as a whole which is displayed by the two main characters, Beowulf and Grendel, through their personal traits. Many Christian elements and values create the disposition of Beowulf. The author of Beowulf creates a character who seen as a Christ- like figure in that he possesses the Christian value ofRead MoreBeowulf : Christian Or Pagan Epic?865 Words   |  4 PagesMichael Smith Waterman English 12 24 September 2015 Beowulf: Christian or Pagan Epic? Believe it or not, Thor was not just a fictional superhero that appeared in comics created by Marvel. Ultimately stemming from Proto-Indo-European religion, Thor is a prominently mentioned god throughout the recorded history of Germanic mythology and paganism. Pagans, a member of a community observing a polytheistic religion, dominated Southern Europe society and literature until Christianity slowly drove out paganismRead MoreThe Importance Of Heroism In Beowulf1073 Words   |  5 PagesBeowulf is a classic, epic story which theme focuses on good versus evil, â€Å"Beowulf is essentially a heathen poem† (Bodek) said F.A Blackburn because it consists of elements drawn from Anglo-Saxons culture before they were converted to Christians. It is tidily divided into three parts; The battle with Grendel, The battle with Grendel’s mother and the battle with the Dragon. The poem deals with Germanic forebears, the Danes, the Geats and the Swedes. This story features a super-stro ng warrior BeowulfRead MoreBeowulf Is The Oldest Recorded Poem1328 Words   |  6 PagesThe epic poem, Beowulf, is the oldest recorded poem in English and at 3200 lines long, comprises roughly ten percent of the surviving poetry in Old English. Although written in this language, Beowulf focuses on the feats of the poem’s namesake Beowulf, a Geatish prince, and the invading Germanic tribes in Denmark. Understood early on in the poem, these tribes have a lengthy and powerful warrior culture; a culture heavily influenced by heroic virtues, blood vengeance, and paganism. Along with theseRead MoreEssay about Christian Sybolism in Beowulf1598 Words   |  7 PagesChristian Sybolism in Beowulf Within the poem Beowulf, the poet utilizes the Christian religion to symbolize the elements of good and evil and Heaven and Hell. Beowulf is the oldest known English epic poem. The manuscripts date back to about 1000 A.D., when two scribes wrote it down for posterity. The poem was handed down from the Anglo-Saxon period, and through the retelling of the poem, it changed a little each time. The poem creates an oral depiction of an epic hero who strived to

American Religion Free Essays

Religion might be considered as a means or method of expressing ones belief in and devotion to a being or entity that transcends the human individual. The idea of an American religion is sustainable to a certain degree, as historically the nation has been subject to the developing influence of certain traditional religious groups. However, because of the splintering of religion as well as the desire to keep the nation free from religious tyranny, it has also been apparent that the United States exists without any governing or unifying religious requirement. We will write a custom essay sample on American Religion or any similar topic only for you Order Now Furthermore, if one considers religion to be expressed through belief in and devotion to a particular being, entity, or idea, then the United States might be seen to be populated by a group of persons who devote themselves to several different ideologies, so that no single American religion exists. Yet despite these dissenting views, when one judges by the underlying sentiments of the majority of the nation toward non-Protestant religions, as well as the existence of elected or appointed officials of the Protestant arm of Christianity in governmental positions, it might be said that the overarching religion of the United States is in fact Protestant Christianity. The United States was first populated in the seventeenth century by Pilgrims and Puritans who sought liberation from tyrannical oppression specifically through the freedom to practice their non-conformist Protestant religion (Seelye, 58). These persons sought to build a community based on the religious practices they desired the freedom to perform. The fact that these advocates of the Christian religion were founders of the American nation gives credence to the idea that the American religion is steeped in Christianity. Certainly, the laws that govern the society are based on many laws advocated by the religion. The actions of the American settlers during and subsequent to the time of the Pilgrims also point toward Protestant and Non-Conformist Christianity being the religion of the United States. Expansion was often effected through the missionary efforts of Americans, who acted in the name of Christianity as well as of the United States. Other factors that lead to the idea of Protestantism as being the religion of America are the prevailing fear and distrust of Catholicism that has existed within the country throughout its years (Carty, 11). This fear has been seen in several areas, but is markedly represented in the sentiments surrounding the election to the U. S. presidency of John F. Kennedy (11). This president was known to be a Catholic, and during his candidacy, his affiliation with that religion was widely considered a significant barrier to his election. Father Thurston Davis, editor-in-chief of the Jesuit magazine America, made a telling comment concerning JFK and the religious sentiments of the general American population. He said Kennedy had been found to conduct himself â€Å"more or less as almost any Catholic President might have been expected to conduct himself in a land largely dominated by a strong residual Protestant tradition† (â€Å"Catholic view,† 1962). Other politicians and leaders, such as Eleanor Roosevelt, have been known to oppose American governmental support of Catholic schools (Carty, 69), and this too gives the impression that Protestantism might be considered America’s religion. It is also possible to oppose the idea of Christianity or any other religion as being the religion of the American state. It has been argued that the United States constitution forbids the imposition of religion of any sort upon an individual residing in the country (Young). Therefore, no form of religion should, according to the American constitution, be required in schools, courts, or any other governmentally run or chartered institution. This gives the impression that the United States has no particular religion, as this separation of church and state was mandated in an effort to preserve the practice of all varieties of religion within the country. However, one may still counteract this idea of America’s not entertaining Christianity as its state religion when one considers the continued existence of chaplains in Congress and in the military. This points to the existence of a double standard, and hints that although America pretends to be welcoming of all religions and partial to none, a strong undercurrent of devotion to the peculiarly Protestant brand of Christianity still exists within the country. According to John Young in his essay entitled â€Å"Why Does Congress Still Have a Chaplain,† James Madison â€Å"had warned way back when that Catholics and other non-Protestants had virtually no chance of serving in such a capacity. Since then, only two Catholics have been House chaplain. No Jews. No Hindus. No Muslims. No Buddhists. No surprise. † Young expresses the idea that since so many Americans are at least nominally or traditionally affiliated to Protestant organizations, the existence of any chaplain in the U. S. Congress would lead to the appointment of mainly the religious representatives of Protestant Christianity to fill that position. Since this has proven to be the case, one might argue that despite opinions to the contrary, the official American religion is in fact Protestant Christianity. The separation of church and state, which is considered to be advocated by the United States Constitution, points toward America’s having no official religion. The fact that prayer and Bible reading is now restricted within schools and other governmental institutions would give the impression that Christianity is certainly not the religion of choice for most Americans. Yet, America was founded by a group of people whose main reason for crossing the Atlantic was to garner the freedom to practice their Protestant religion. Furthermore, the existence of strong anti-Catholic sentiments throughout the country and the continued existence chaplain positions in governmental bodies defies this idea. This points instead to the presence of a deeply Protestant tradition to which most Americans adhere. References Carty, T. A Catholic in the White House? Religion, politics, and John. F. Kennedy’s presidential campaign. New York: Palgrave-MacMillan, 2004. â€Å"Catholic view of JFK. † Time (in partnership with CNN). 19 January 1962. 29 April 2007. http://www. time. com/time/magazine/article/0,9171,895853,00. html Seelye, John. Memory’s Nation: The Place of Plymouth Rock. Chapel Hill: University of North Carolina Press, 1998. Young, John. â€Å"Why Does Congress Still Have a Chaplain. † Sun Networks. December 1999. 29 April 2007. http://www. sunnetworks. net/~ggarman/young. htm How to cite American Religion, Papers

Effective Theory and Current Issues in Accounting

Question: Discuss about the Effective Theory and Current Issues in Accounting. Answer: Introduction: Financial health is one of the effective indicators of business potentiality of any corporate organization or a nation. It highlights the overall growth of economic infrastructure as well. To remain consistent in the measurement of growth, an organization needs to understand the financial scenario accordingly. For this basic reason, financial literacy is required for all the companies management along with their financial officers (Collings Loughran, 2013). The knowledgeable content within corporate environment tends to lead the companies towards greater revenues as well as profits i.e. more success and consistent growth. Fundamentally, the growth is replicated by capital investment, more revenues, profits and financial balances. These financial terms are known as basic financial elements. For a corporate organization, the measurement of the financial elements is one of the most important determinants according to its overall management criteria. There are several measurement facili ties that aid the companies in order to assist them in their financial measurements (Henderson, Peirson, Herbohn Howieson, 2015). In this similar context, the study highlights the different accounting theories and their implications for the companies policies in order to evaluate the financial measurements. The major aim of this assignment is to analyze five elements related to financial elements of International Financial Reporting Standards (IFRS) conceptual framework are measured by listed companies. The objectives of this study are segregated as follows: Recognize the financial elements according to measurement criteria Evaluation of different accounting theories and their implications on financial elements Generate conceptual framework for complex financial elements to apply accounting activities according to the measurement theories Gaining knowledge regarding the financial frameworks to evade the accounting issues and problems of the companys financial environment These objectives are addressed in the following sections. Concepts of Financial Elements Financial statements are a part of IFRS conceptual framework. The basic requirements of these statements are associated with the financial reporting purposes of private as well as public sectors. The financial statement encompasses financial elements such as assets, liabilities, equity, revenue, and expenses. The first three financial elements such as assets, liabilities and equity come under balance sheet of the company and the revenue along with expenses are included into the income statement. In addition, changes in any of these elements are significantly noted in the cash flow statement of the company (Accounting tools, 2016; Australian Accounting Standards Board, 1995). The brief descriptions of each of these elements are illustrated below: Assets. This financial element is associated with the future economic benefits. Fundamentally, it is controlled by the entity of a companys financial statements and shows the results of past transactions along with other prior financial events, which are expected to yield the benefits in the future periods. Such examples of assets accounts in a company are receivables, inventories and fixed assets. The asset can be recognized from the financial statement when it is anticipated that the future economic benefits of the company are personified. In addition, the value of assets can be measured in a reliable manner for which the company is able to focus towards its economic benefits (Accounting tools, 2016; Australian Accounting Standards Board, 1995). Liabilities. It replicates a companys future sacrifices through which it is capable to facilitate its beneficial journey towards growth. These are legally binding obligations of the company that are payable to another entity. Accounts payable, taxes payable and wages payable are example of liabilities (Accounting tools, 2016; Australian Accounting Standards Board, 1995). Equity. It is the amount that is invested in the business. It can also be depicted as the residual interest in the assets after the deduction of a companys liabilities (Accounting tools, 2016; Australian Accounting Standards Board, 1995). Revenue. It reflects a future beneficial financial aspect in the form of assets increase. Revenue is a quantified outcome of overall activities generated by the business. Product sales and service sales are the example of revenue of a company (Accounting tools, 2016; Australian Accounting Standards Board, 1995). Expenses. It is associated with the losses of a company reflected from the reduction of assets as it is used to generate revenue for a company. Both revenue as well as expenses are included into the income statement of a company. Interest expenses, compensation expenses along with utilities expenses are examples of expenses (Accounting tools, 2016; Australian Accounting Standards Board, 1995). Based on these financial elements, there are several financial theories and measurements that have evolved for standardization of corporate finance that also can strengthen the overall economic infrastructure accordingly. Contextually, it is determined that IFRS designed this common global financial language for effective corporate economic management so that the companies are capable of managing their accounts accordingly. The financial code of conducts by IFRS fundamentally assists companies to maintain an understandable as well as comparable scenario throughout the organizational environment across the geographical boundaries. IFRS is utilized in several countries throughout the world, except the United States (US). In the US, companies follow generally accepted accounting principles (GAAP), which is also adopted by Securities and Exchange Commission (SEC). IFRS has affected business activities in the US in several ways due to mergers and acquisitions, capital-raising, along with non-US stakeholders, and non-US subsidiaries of companies. Hence, a majority of companies throughout the world have adopted IFRS in their financial statements (PWC, 2015; ICAEW, 2011). IFRS Systems Measurement Methodologies and Empirical Examples Financial reports measure the outcomes of the applications of measurement practices within economic activities. In a company, economic activities and measurements are associated with the financial reporting system through which it gains an understanding regarding the perceived financial problems in the environment along with the future concerns of economic incentives. Financial problems and their mitigation scenarios are associated with the measurement practices that are included in the financial reporting measurement system (Zulch Hendler, 2014). This entire process of measurement methodologies can be illustrated as below: Figure: The Development of Measurement Practices Source: (ICAEW, 2011) Based on the previously discussed financial elements, it is determined that there are several ways through which assets and liabilities can be measured. Companies depend on historical costs or current values to gain knowledge about practical as well as conceptual challenges. With respect to the measurement of assets and liabilities through the process of historical cost, time value of money is required to be considered. Historical cost is mainly allied with the conventional rules. Therefore, the conventional rules have to make adjustments with the depreciations and the financial impairments of a company. Typical characteristics of these of historical costs can make it challenging for the investors to interpret the outcomes effectively. On the other hand, current value is associated with a variety of alternative valuation methodologies. Additionally, it can be customized in order to fulfill the measurement criteria. According to Cooper (2015), the selection of a measurement method for a company is one of the controversial issues. In respect of financial measurement methods, Cooper (2015) depicted certain measurement standards apart from single measurement approach. International Accounting Standards Board (IASB) considers fair value measurements, but in this method relevant information is unable to cover the entire areas of financial measurements accordingly. IASB follows a view of mixed measurement approach for maintaining the standards. For instance, it is evaluated that IASB recently issued IFRS 9 financial instrument and IFRS 15 revenue from contracts with customers as two new standards. Final deliberations of standards are in progress (Cooper, 2015). To understand the financial measurement in different companies, the study highlights empirical examples from companies annual reports. Contextually, ABM Resources NL utilizes the mixed methodology of accounting policies for effective measurements. From the financial statements of ABM Resources NL, it is evaluated that the company complies with IFRS as issued by IASB. Moreover, ABM Resources NL prepares its financial statements according to historical cost convention, critical accounting estimation along with adopting new as well as amended standards (ASX Limited, 2016; ABM Resources NL, 2015). On the other hand, Abacus Property Group thoroughly follows the fair value method through profit and loss measurement. Significant accounting estimations and assumptions are effectively determined through the fair value derivatives including financial instruments along with guaranteed funds. It also calculates the valuation of investment priorities that are determined through the fair value. Moreover, Abacus Property Group estimates its fair value of financial liabilities through profit and loss statement. From the annual report of Abacus Property Group, it can be inferred that the company measures its financial valuation through various techniques including Cash Flow Waterfall Model. This model is able to determine fair value of several financial arrangements associated with funds. In respect of financial statements according to the policy, the company is also capable of considering financial judgments, through which it can attain decision-useful information according to IFRS framew ork (ASX Limited, 2016; Abacus Funds Management Limited, 2015). Based on the above discussed scenario, it is quite clear that Abacus Property Group processes its financial reports according to the instructions of IFRS including standards of IASB. In terms of decision-useful information, it can be stated that unclear and undisclosed financial matters such as valuation of fair value might create problems among the stakeholders of the company. In respect of this scenario, it is reasonable to consider that transparency among the stakeholders through the appropriate disclosures of financial transactions and measurements, specifically the fair valuations is required accordingly. At times, companies suffer from lack of confidence as well as lack of comparability in order to structure their financial reports. Therefore, through efficient financial infrastructure, effective operative financial instruments and measurement techniques, the company is capable to lead towards fair decision-useful information (Giner, 2014). From the annual report of Abacus Prop erty Group, it can be stated that the company is able to disclose its financial activities and fair value amounts in a reliable manner that can be recognize as the vital decision-useful information within the financial statement. Critical Analysis of Financial Techniques Cash flow statement of a company can be summarized through the cash flow waterfall model, which apparently shows the cash inflow as well as outflow accordingly. This model can ensure the appropriate seniority of financial elements. Fundamentally, the cash flow waterfall model is the most useful one, due to its debt repayment procedures. In the process of cash flow waterfall model, there are certain key lines that assist to reach the desired outcome as described below: Cash flow available for debt services (CFADS) that is utilized for debt payments calculations CFADS includes Debt service coverage ratio (DSCR), project life coverage ratio (PLCR) and loan life coverage ratio (LLCR) Cash flow calculation before funding Debt service reserve account (DSRA) valuation Equity calculation Net cash flow Cash flow waterfall model in financial statement model is one of the most useful techniques, due to its grouping system in cash flow calculations along with seniority measurements, which provide the financial statements a concrete view of future outcome. Moreover, the financial instruments and tools that are utilized in the cash flow waterfall model can specify several categories including financial analysis through SUMIF formula, which also improves the models usability. The net movement of the cash balance and cash closing balance calculation both are effectively utilized in cash flow waterfall model, which is a significant sign of effective implications on a companys financial arena (Preinitz, 2009; Wrnelid, 2008). From the overall evaluation, financial elements considered within a companys financial reports in order to record the financial transactions of a fiscal year have been determined. In relation to describing the IFRS conceptual framework and incorporated financial standards, ABM Resources NL and Abacus Property Groups financial frameworks from their annual reports. In terms of financial techniques used by Abacus Property Group, it is evaluated that the company uses cash flow waterfall model. For highlighting the implications of this model on a companys financial reports, the traits of cash flow waterfall model are ascertained. From the evaluation of this model, it is evidently highlighted that the implications of this model are more effective than any other financial techniques. Moreover, the decision-useful information of the company has been determined to be a crucial factor within this technique, which is appropriately considered as well in the financial framework of Abacus Property Group. References Abacus Funds Management Limited. (2015). Annual financial report. Abacus diversified income fund II, 2-41. ABM Resources NL. (2015). Notes to the consolidated financial statements. 2015 annual report, 64-92. Accounting tools. (2016). What are the elements of financial statements? Retrieved September 16, 2016, from https://www.accountingtools.com/questions-and-answers/what-are-the-elements-of-financial-statements.html ASX Limited. (2016). The Official List (Listed Companies). Retrieved September 16, 2016, from https://www.asx.com.au/asx/research/listedCompanies.do Australian Accounting Standards Board. (1995). The conceptual framework. Definition and recognition of the elements of financial statements, 3-108. Collings, S. Loughran, M. (2013). Financial accounting for dummies. US: John Wiley Sons. Cooper, S. (2015). Taking a measured approach. Investor perspectives, 1-7. Giner, B. (2014). Decision usefulness vs. stewardship. Decision useful information and users information needs, 2-10. Henderson, S., Peirson, G., Herbohn, K. Howieson, B. (2015). Issues in Financial Accounting. Australia: Pearson Higher Education AU. ICAEW. (2011). Measurement choices. Measurement in financial reporting, 5-57. Preinitz, W. (2009). A fast track to structured finance modeling, monitoring and valuation. US: John Wiley Sons. PWC. (2015). IFRS and the SEC. IFRS and US GAAP: similarities and differences, 1-2. Wrnelid, R. (2008). Features of a cash flow waterfall in project finance. Retrieved September 16, 2016, from https://www.corality.com/training/campus/post/cash-flow-waterfall-in-project-finance Zulch, H. Hendler, M. (2014). International financial reporting standards (IFRS) 2014: deutsch-englische Textausgabe der von der EU gebilligten Standards und Interpretationen. US: John Wiley Sons. Pratt, J. (2010). Financial accounting in an economic context. US: John Wiley Sons. Walton, P. Aerts, W. (2006). Global financial accounting and reporting: Principles and analysis. Boston: Cengage Learning EMEA.