The Allegation for Disability Discrimination-Samples for Students

Question: Exhibit a capacity to basically assess contemporary hypothetical and experimental discussions about the idea of weakness and handicap. Answer: The charge for incapacity victimization Starbucks is legitimate. Indeed, the point of view is basically from the workers side. The prime explanation that I discovered is that the representative, Meseret Kumulchew, when fills in as a director, she is very much aware of her obligation from the time she is selected. Because of Dyslexia, the concerned association put claims that she has adulterated the information while recording the water and cooler temperatures. The claim for this situation isn't right is on the grounds that, the association thinks about her ailment and in this manner, lost the body of evidence against inability segregation. It is additionally obvious that an association needs to play out their business work appropriately and they need to keep up their efficiency with the benefit. Anyway in this the charge on the representative for misrepresenting the archives is extraordinary. The association ought to need to think about the enthusiastic parity of every representative. For this situation, the casualty occasion took endeavor for self destruction and face mental injury during those days. Right off the bat, the business ought not fault out of nowhere on the representatives with respect to their unwaveringness for the association. Starbucks for this situation likewise hold fast to the 2010 Equality Act and permit more opportunity to the representative to finish her work or give her some assistance so she could achieve her obligations inside time. The business can lead an eye to eye meeting to examine about the issue instead of fault on her that bring about a legal dispute, which then again, hampers the brands notoriety. As indicated by the British Dyslexia Association, it is suggested that all associations must make sensible changes and figure important authoritative approaches so individuals with minor and significant incapacity can't confront any test to finish their day by day work jobs and duties. References BBC News. (2017). Starbucks worker wins dyslexia separation case - BBC News. [online] Available at: https://www.bbc.com/news/uk-35521061 [Accessed 21 Aug. 2017]. Turner, C. (2017). Dyslexic worker wins segregation argument against Starbucks. [online] Telegraph.co.uk. Accessible at: https://www.telegraph.co.uk/news/shopping-and-purchaser news/12148217/Dyslexic-representative successes segregation body of evidence against-Starbucks.html [Accessed 21 Aug. 2017]. Weaver, M. (2017). Dyslexic representative successes separation body of evidence against Starbucks. [online] the Guardian. Accessible at: https://www.theguardian.com/society/2016/feb/09/dyslexic-representative successes separation case-starbucks [Accessed 21 Aug. 2017].

Quran Essay Essay Example for Free

Quran Essay Among the incalculable realities, this composing will contribute two realities in particular: First, the Quran contains numerous logical realities that are just being discovered as of late. The Quran’s etymological style is far unrivaled then some other type of composing. Undoubtedly men have invalidated and challenged reality and divine revelation including the Quran uncovered to prophet Mohamed (sallahu alahi wa salaam). Thus, men in their complaint and determined conduct recommended that the Quran is expression of Mohamed or the Quran is made by Mohamed; such proclamation is away from reality. Without a doubt there are different stanzas in the Quran identified with human advancement that will be comprehended later on as our insight increments. † In the Quran, Allah (subhanahu wa tala) additionally talks about the Cerebrum: ( ) ( ) (Nay! On the off chance that he (Abu Jahl) stops not, We will get him by the forelock (the forward portion of the cerebrum otherwise called the prefrontal projection) (15) A lying, evil forelock! (96:15-16) Why does Allah portray the forward portion of the mind to lie and wicked? In ongoing examination researchers have discovered that the prefrontal projection really controls a person’s dynamic, subjective conduct, character articulation, and directing social conduct (Yang, Y Prefrontal structure†¦). This piece of the cerebrum likewise manages the production of considerations and activities (Miller, Earl the prefrontal cortex†¦). This shows the prefrontal projection is the piece of the cerebrum that may take part in wicked conduct and lures somebody to lie or not. This likewise shows the Quran confirms logical realities and it is extremely unlikely an unlettered migrant Arab man[5] in the seventh century could have known these realities. The agnostic Arabs of the seventh century were generally disconnected from the two extraordinary empires[6] around then. The two domains didn't sit around idly time in overcoming the immense Arabian deserts as a result of its plain and ugly look. The Arabs had nothing, they didn’t have any landmarks, and they didn’t have breathtaking bits of craftsmanship. Along these lines the Arabs of Mecca[7] were a sorry worry to the two realms; also the two domains were not ready to send their powers through the risky deserts. Because of this confinement, the Arabs had the option to refine their language. Following a couple of hundreds of years, the Arabs had formed their language into a persuasive language where everyman was known to be a writer. The Arabs highly esteemed their language. To such an extent, they would have inborn fights not with blades yet rather their tongues and the losing clan would be disgraced. The agnostic Arabs wondered about the astounding discourse of the Quran. At the point when an individual talks he can compose his contemplations, however an individual is unequipped for arranging their words dependent on what they are going to state later . For instance, there are two ayahs that are a lot of a similar one ayah states: â€Å"Say (O Muhammad): Allah is sufficient as an observer among me and you†¦Ã¢â‚¬ . The other ayah states: â€Å"Say (O Muhammad): Allah is sufficient among me and you as an observer † The thing that matters is grouping, in the principal ayah Allah says â€Å"witness† first, and â€Å"me and you’ later. The Quran is delicate to setting, toward the finish of the primary ayah Allah says â€Å"†¦he is the ever all knower, all soothsayer of his slaves†. The ayah closes talking about Allah, the word â€Å"witness† for Allah is utilized first so in this manner the ayah starts with Allah and finishes with Allah. While the subsequent ayah closes with talking about individuals it utilizes â€Å"between me and you† first then â€Å"witness† second. So the ayah starts with talking about individuals and finishes with talking with individuals. So what is going to be said later on affects how words are sorted out previously. People can't do that. Prophet Muhammad (sallahu alahi wa salaam) was never known to be a writer of any kinds of verse or some other types of writing. So when they heard this writing they were astounded. â€Å"Umar receptacle Al-Khattab was an incredible foe of the prophet. He intended to murder the prophet, yet on his way he was educated that his sister had joined the religion. He promptly changed course. Upon appearance he hit his sister. He lamented what he did so requested the paper she was perusing (containing ayahs of the Quran). When he read it he promptly went to prophet (sallahu alahi wa salaam) and acknowledged Islam†. Umar canister Al-Khattab was a man that was flabbergasted by the Quran’s phonetic style and its solid significance. This is one of the numerous men who acknowledged Islam in view of the Quran’s stunning discourse. The popular Arab grammarian H. Gibb had this to state about the Quran: â€Å"As an abstract landmark the Koran (alluding to the Quran) accordingly remains without anyone else, a creation exceptional to the Arabic writing, having neither precursors nor replacements in its own expression. Muslims of any age are joined in announcing the supremacy of its substance as well as of its style†¦ and in driving the High Arabic maxim into the statement of new scopes of thought the Koran builds up a strong and strikingly successful expository composition in which all the assets of linguistic regulation are misused with incredible opportunity and inventiveness. John Penrice expressed: â€Å"That a skillful information on the Koran is imperative as a prologue to the investigation of Arabic writing will be conceded by all who have progressed past the fundamentals of the language. From the immaculateness of its style and class of its word usage it has come to be considered as the standard of Arabic † These two men hav e a comprehension of the etymological greatness of the Quran. Allah says: Do they not then consider the Quran cautiously? Had it been from other than Allah, they would clearly have discovered in that numerous logical inconsistencies. (Quran 04:82). The Quran contains numerous palindromes; palindromes in numerous dialects must be finished with single word. For instance, in the English language the word Race Car can be composed the equivalent in reverse. In the Quran there are whole sentences that are palindromes. For instance, in the Quran, Allah says: ( ) Magnify your Lord (Allah)! (Quran) all in all, the Quran has affected the world from numerous points of view. The Quran was sent to the desert Arabs as well as rather it was sent to the entirety of humanity. Allah conveys a test, Allah (subhanahu wa tala) says: ( ) â€Å"And on the off chance that you (Arab agnostics, Jews, and Christians) are in question worried what We have sent down (I. e. the Quran) to Our slave (Muhammad Peace arrive), at that point produce a Surah of the like thereof and call your observers (supporters and assistants) other than Allah, on the off chance that you are honest. † (Quran 2:23) The Quran is a disclosure from Allah and it was uncovered upon the tongue of Muhammad (sallahu alahi wa salaam). The Quran contains numerous logical realities extending from embryology to the motivation behind the frontal projection. The entirety of this introduced in a wonderful semantic structure, to such an extent when the Quran is converted into English, the language’s crude level can't show the Quran’s phonetic excellence. This renders the English local unfit to value the Quran in a manner the agnostic Arabs of the seventh century had the option. The Quran arrives at the top degree of expert articulation in the Arabic language just as different dialects. The possibility of Muhammad (sallahu alahi wa salaam) having the option to go from being an unlettered man to the top creator in the Arabic language is incomprehensible on all fields of the real world. Thusly, the main sensible motivation to state is that Muhammad (sallahu alahi wa salaam) has gotten disclosure from the Almighty. QURAN: A REVELATION? Name: Harun O. G Course: GLE20 Teacher: Ms. Vacar Date: April 09, 2011 1]sallahu alahi wasalm implies harmony arrive [2] Allah is the Arabic word for God and is preferred(to Muslims) [3] subhanahu wa tala implies celebrated and magnified be he(Allah) [4] Ayat: this is the plural adaptation of Ayah, this word doesn't have an immediate interpretation in English however the nearest one is stanza. In different places in the Quran ayah implies signs. [5] According to sources Prophet Muhammad (sallahu alahi wasalm) was an ignorant man [6] Persian and Roman domain [7] Is found in Saudi Arabia and is the holiest city for Muslims

Thank YOU for a Great Year!!

By: Eric Hoppe, Ecommerce Manager What an incredible year! We have such huge numbers of things to be grateful for, the greatest of all being you! While we made some brilliant memories helping you satisfy your everyday substance needs, we’ve additionally been tuning in to your criticism and been adding some extremely flawless changes to our site and work process. On the off chance that you missed it, here are only a portion of the things that occurred at Constant Content in 2015: Stage and Workflow Updates Toward the beginning of October, we discharged our recently redesigned Constant Content Platform and site. The new stage has been enhanced to give a super easy to understand understanding for sourcing premium substance and improves the proficiency and viability of your work process! Key New Site Features: A refreshed article peruse menu Portable responsiveness Persevering route More Targeted Content Requests Our substance demand structure currently includes a few focusing on alternatives to guarantee a decent match between your necessities and writers’ aptitudes. Here are the choices you presently have while putting a solicitation: Open Requests Issue a call for articles Spot a throwing call Send a focused on demand Solicitation a specialist in a field Private Requests Direct-Send a solicitation to singular authors Groups Build a group of authors for singular undertakings WP Plugin: Constant Content Integration Simply this month, we propelled our new module for WordPress†Constant Content Integration. Consistent Content Integration makes it simpler for you to ask for and get custom substance by giving all the highlights of the Constant Content stage straightforwardly from your WordPress account. Mass Export Tools For bigger organizations, we comprehend that it tends to be hard to source, oversee and work with a huge volume of substance needs. To help facilitate the strain on huge customers, we’ve made a set-up of instruments that take into account enormous volume demands. CSV transfer device to include the same number of solicitations as you need at once Oversee demands effectively utilizing a channel Fare content into custom spreadsheets We likewise went to a couple truly cool meetings this year, remembering the Content Marketing Conference for Vegas in May and Content Marketing World in Cleveland in September, where we had a wonderful time talking with a large number of you. None of our achievements would have been conceivable without the proceeded with help and input we have gotten from every one of you thus we might want to state THANK YOU! We can’t stand by to perceive what 2016 brings, and we vow to keep on being your superior hotspot for quality custom substance. It would be ideal if you contact us whenever with your proposals and remarks and, obviously, we’re constantly here to respond to your inquiries. Much appreciated once more, and we need to set aside this effort to wish YOU a superb 2016! All the best, Eric, in the interest of the whole Constant Content Team

Occupational Segregation - Free Essay Example

Abstract Affirmative Action is a right not a privilege that should be fought for. Everybody has a right to be taken into consideration without discrimination no matter their race, religion, national origin and gender. Women should strive for the right for equal representation throughout the workforce. While our men and women fight for our freedom, as citizen we fight for our rights. Occupation Segregation is still a huge issue in the military and civilian world. Women and men are still not represented the way they should be across the workforce and Universities; equally. Affirmative Action ordered by President Lyndon B. Johnson in 1967, which guaranteed hire without discrimination of race, religion, national origin and gender is falling through the cracks. Affirmative Action, which is enforced by the Officer of Federal Contract Compliance Program (OFCC), which is an agency under U.S Department of labor, should take a hard look at their policies as mentioned having to do with women: they are earning less in female jobs at all levels of experience which suggests that women cannot maximize lifetime earnings by choosing female jobs. In spite of dramatic increases of women the labor market during this century, differences in the occupational distribution of men and women remain. According to Firestone, J.M (1992) the issue of gender equality in employment has given rise to numerous policies in advanced industrial countries, all aimed at tackling gender discrimination regarding recruitment, salary, and promotion. Yet sex segregation exists when men and women are not representatively distributed across occupations. Women are disproportionately overrepresented in clerical and service jobs, preventing them from maximizing lifetime earnings by choosing a suitable job according to society. In the mean time, men are much more likely to be or seen as more suitable in management, executive, and blue-collar positions. There is still occupation segregation when a comparison of civilian and military workforce is made. A key difference between the roles of women in civilian organizations and those in the military exists: military roles are decreed by federal statute and military policies. Thus, the same laws that increase the number of women in the military can also be u sed to define their roles within its structure. In spite of these recent changes, evidence persists that the institutional role of soldier remains stereotyped as male, and that the utilization of women in the military remains largely based on the conventional definition of womens work in American society. According to Firestone J.M (1992), two other conditions impact the distribution of women in military occupational categories relative to their civilian counterparts. First, because pay in the military is based on rank and tenure rather than occupation or individual characteristics (race, sex), women receive equal pay to that of men of comparable rank. Minor exceptions exist, but for the most part, a male master sergeant supply custodian and a female master sergeant computer specialist draw the same pay if they have equal years of service. Second, women are very nearly comparably represented across officer and enlisted categories, unlike their underrepresentation in management and e xecutive categories in the civilian work force. Affirmative action policies in job advertisements for civilian leadership positions affect womens and mens inclination to apply. According Nater, C., Sczesny, S. (2016) management students received advertisements that differed in the strictness of announced gender policies: no statement, women explicitly invited to apply, preferential treatment of equally qualified women, or quota of 40% women. When women were treated preferentially, female participants reported higher self?ascribed fit, which resulted in higher inclinations to apply compared with the control condition and with men. However, when quota regulations were active, female participants showed neither an increased self?ascribed fit nor higher inclinations to apply. Women reported the lowest inclination to apply under this strictest affirmative action policy in favor of their social group, whereas mens willingness to apply was higher than in all the other conditions. This finding contradicts past results from laboratory?bas ed economic experiments, where womens willingness to enter competitions increased when strong policy interventions were active and mens willingness did not differ across the policy treatments, Balafoutas Sutter, (2012). With the aim of accelerating progress towards a better gender balance on the corporate boards, many societies are developing ways of providing equal opportunities for men and women. The most direct form of ensuring gender parity is a gender quota. Here, maximum weight is given to the demographic criterion of gender, whereas the persons quali? ¬?cations play a secondary role (Harrison, Kravitz, Mayer, Leslie, Lev-Arey, 2006). According to an article by Martha M. Bakker (2016) the gender bias can also be seen in academia, favoring men over women penetrates virtually all domains of academia. Consequential inequality includes positions, promotions to higher positions, income levels at equal positions, success in obtaining grants, authorship of peer reviewed papers, quality evaluations of track records, and student evaluation. Examples of actions to reduce differences in income levels between women and men at equal positions could include raising awareness and producing guidelines for managers, and raising awareness amongst women so they can improve negotiation positions. Actions to reduce acceptance rates of peer-reviewed articles could include establishing rigorous double-blind review systems that rule out any suggestion about the sex of the author(s). Ultimately, reducing gender bias requires effective interventions in current practices, as gender bias is persistent and unlikely to fade away without delibe rate action. Women problem in climbing the ladder start at Universities where they are not properly represented, a study conducted at U of T reports major problems women face at the University which include a male monopoly of university life, a lack of opportunity for women to take time off for pregnancy and child-rearing, and the confinement of women to low-level jobs. Recommendations made by a report to fix the issues included the following guidelines on sexism in the classroom; an expansion of the womens studies program; equal support of mens and womens athletics; more services to help mature women return to school; greater consideration for the rights of lower-level administrative staff (mostly women) and subsidized day care. Professor David Rayside, a member of the committee, called the report a response to the relative lack of change in the status of women at U of T in the past 10 to 15 years. Affirmative Action plans are being threatened by some states like Michigan that tried to petition to amend so of the rights. According to Crenshaw, Kimberle (2009) women which are a sizable, multiracial, multigenerational and cross-class bloc of voters, their collective political muscle could stop Connerlys initiatives in their tracks. Moreover, women are not simply potential allies in the struggle to maintain affirmative action; they are its principal beneficiaries. Affirmative action has helped integrate them into all sectors of the American economy. From police and fire departments to courtrooms and boardrooms, affirmative action has opened doors of opportunity for women to enter. Yet in Michigan, for example, an exit poll showed that 59 percent of white women voted for the CRI, while 82 percent of women of color voted against it. Not only are women not a coherent voting bloc on this issue, theyre more divided on it than men are. This may well lead many white women to imagine them selves not as beneficiaries of these policies but as the aggressors taking away from men. As previously mentioned, in spite of dramatic increases of women into the labor market during this century, differences in the occupational distribution of men and women remains; if women dont unite as a whole and fight for their right they will either get used to being second best or fight to work to even out the odds. Affirmative action is a necessity that should be fought for not relinquished because it takes away from men, if women have the same education and experience they should expect to be paid equal to men and expect to be promoted to higher positions with no hesitation. A woman taking time off for pregnancy and child-rearing is not a reason for someone to fire them or not hire them because of the chance that it can happen. Women are constantly fighting for equal rights, affirmative action plans are just one way to make the scale balance out a little. References: Bakker, Martha M., and Maarten H. Jacobs. Tenure Track Policy Increases Representation of Women in Senior Academic Positions, but Is Insufficient to Achieve Gender Balance. PLoS ONE, vol. 11, no. 9, 2016, p. e0163376. Opposing Viewpoints in Context, https://link.galegroup.com.suscorp.idm.oclc.org/apps/doc/A471775999/OVIC?u=loui86930sid=OVICxid=2e1fa143. Accessed 2 Dec. 2018. Balafoutas, L., Sutter, M. (2012). Affirmative action policies promote women and do not harm efficiency in the laboratory. Science, 335, 579582. https://dx.doi.org.suscorp.idm.oclc.org/10.1126/science.1211180 Crenshaw, Kimberle. Affirmative Action Is Necessary and Is Not Special Treatment. Racism, edited by No? «l Merino, Greenhaven Press, 2009. Current Controversies. Opposing Viewpoints in Context, https://link.galegroup.com/apps/doc/EJ3010060272/OVIC?u=loui86930sid=OVICxid=f7902c7d. Accessed 2 Dec. 2018. Originally published as A Preference for Deception, Ms. Magazine, vol. 18, no. 1, Winter 2008, pp. 39-41. Firestone, J. M. (1992). Occupational Segregation: Comparing the Civilian and Military Work Force. Armed Forces Society (0095327X), 18(3), 363â€Å"381. Retrieved from https://suscorp.idm.org/login?url=https://search.ebscohost.com/login.aspx?direct=truedb=a9hAN=9208100004site=ehost-livescope=site Nater, C., Sczesny, S. (2016). Affirmative action policies in job advertisements for leadership positions: How they affect womens and mens inclination to apply. European Journal of Social Psychology, 46(7), 891â€Å"902. https://doi-org.suscorp.idm.oclc.org/10.1002/ejsp.2200 Status of women report cites inequalities Affirmative action program urged for U of T. Globe Mail [Toronto, Canada], 20 Jan. 1986, p. A14. Opposing Viewpoints in Context, https://link.galegroup.com/apps/doc/A165506517/OVIC?u=loui86930sid=OVICxid=ce8378d1. Accessed 2 Dec. 2018.

Unit 39 - International Business - 1099 Words

Unit 39 – International Business Scenario You are employed by the local Business Development Agency and have been asked to independently research international business in relation to an international case study business of your choice. From your research you are required to put together a research report document which can be used to assist businesses who are considering trading internationally. Your work should be a result of your own independent research and contain references throughout and a bibliography. Your research should follow the guidelines set and give your own supported judgement where indicated. Learning Outcomes 1. Understand the international business environment 2. Know how cultural differences affect†¦show more content†¦Consider the implications of each factor for your chosen business 6. Analyse the cultural factors in two different countries that your chosen business operates in. You should consider; culture, language, religion, attitudes, customs, values, education, material culture, manners, institutions, work attitudes, infra structure. M2 – Compare how cultural differences and foreign business environments affect multi- national corporations 1. For M2 make comparisons between the PESTEL of the two countries 2. For M2 you should make comparisons between the cultural differences of the two contrasting countries, consider how products may have needed to be adapted or marketing techniques modified to suit the requirements of customers D2 – Evaluate the impact of cultural differences on international business performance in the international market 3. For D2 present your own opinion as to what cultural factor(s) have/has the biggest impact on the success of the businesses performance in the international market. Your opinion should be backed up with substantiating evidence. Task 4 – This task covers P4 hand in date 16/5/2014 P4 – Describe how the monetary environment affects businesses that operate internationally 1. Identify the characteristics of the monetary environment including the foreign exchange rate system, European Monetary System, balance of payments, international banking, trade credit,Show MoreRelatedUnit 39: Investigating International Business P5: Understand the Strategies Used by International Businesses3481 Words   |  14 PagesUnit 39: investigating international business P5: understand the strategies used by international businesses page: 14 Introduction Unit 39 is all about investigating international business. This P is the final assignment. My suggestions are approved by the financial department as well as by the board of directors. My senior made me in charge of the strategy. 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Amazon is a perfect example to learn from as it ventured from national to international stage and went through all the challenges faced during global expansion in terms of politics, governance, taxation, international policy and laws. Marketing and sales strategies coupledRead MoreA New, Improved Way to Package Goods for Transport with Liner Shipping804 Words   |  4 Pagesmeans. Their growth influenced the efficiency of the whole supply chain. The progress of this trade has been faster than other sectors (Brooks 2000). Global environment of trading is constantly changing and Geographic concentrations of interlinked business and factories called clusters are making the trade pattern more difficult to predict. Like all other businesses the Liner shipping companie s are thriving for competitive advantage over their rivals. 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Domestic Violence An Epidemic And The Number One Health...

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Current Development in Accounting Thought- myassignmenthelp.com

Question: Discuss about theCurrent Development in Accounting Thought for IASB. Answer: Define CF in accounting The IASB has developed the conceptual framework of accounting in order to describe basic accounting concepts and conventions used in the development of general purpose financial statements (IFRS Conceptual Framework: About, 2017). It can be referred to as an analytical tool that provides guidance to the IASB in development of future reporting standards. It has been developed from the normative accounting approach for defining the concepts and objectives of general purpose financial reporting. The conceptual framework helps in determining the nature, function and limitations of financial statements (International Accounting Standards Board [IASB] 2010, p.xxx). Link CF to the objectives of general purpose financial reporting The conceptual framework has determined the four qualitative characteristics of relevance, reliability, comparability and understandability to be adopted at the time of financial reporting. The major objective of general purpose financial reports is to disclose useful and true financial information to existing and potential investors. The main objective of general purpose financial reporting is developed from the foundation of conceptual framework. The major objectives of general purpose financial reporting are relevance and faithful representation of financial information to the end-users. These objectives are derived and formed on the basis of conceptual accounting framework principles and standards of comparability, consistency and reliability (IFRS Foundation, 2015). Link the objectives of general purpose financial reporting to intended users The general purpose financial reports aims to provide an estimate value of the reporting entity to the existing and potential investors for supporting their decision-making process. The IASB in developing the objectives of general purpose financial reporting has emphasized on disclosing the information set to meet the maximum needs of the primary users. The financial information provided through the financial statements must be able to support the decisions of end-users related to buying, selling or holding equity and debt financial instruments (Deegan, 2014, p.166). Link the qualitative characteristics of accounting to intended users The fundamental qualitative characteristics of accounting are relevance and faithful representation. The relevance qualitative characteristic of accounting states that financial information must be capable of making a difference in the user-decision by providing them all the relevant details about a firm past, present and future actions. The qualitative characteristic of faithful representation states that financial information need to be complete, neutral and free error so that end-users are able to develop a proper understanding of the accounting phenomena depicted (IASB CF, 2015, p.27-30). Link the qualitative characteristics to the objectives of measurement The qualitative characters tics of financial reporting, that are, relevance and faithfulness provides the basis for the development of measurement concepts. The IASB implemented the financial reporting objectives to the measurement concepts for faithful representation of relevant information about the entity resources. The measurement concepts of assets and liabilities such as cost approach and fair value is developed on the basis of financial reporting qualitative characteristics (International Accounting Standards Board [IASB] 2013, p.xxx). Which is more important: relevance or faithful representation? As per the IASB standard, the financial information must be both relevant and faithfully represented in order to be useful in decision-making process of end-users. The faithful representation of an irrelevant phenomena or an unfaithful representation of a relevant phenomena helps the users in making good decisions. As such, both relevance and faithful presentation are regarded as critical in meeting the objectives of financial reporting (IASB CF, 2015, p.27-30). Is it possible for accounting to ever achieve faithful representation? The accounting is not able to achieve faithful representation as a perfect faithful representation is free from any materialistic error. This is not possible in financial reporting as measurement of assets and liabilities is not perfectly accurate in all aspects. The various measurement concepts adopted have their varying limitations that restrict the financial information to be fairly presented during financial reporting (Alexander et al, 2007, p.120-121). Define normative theory The normative accounting theories provide a subjective approach towards accounting by providing suggestions to the policy makers about the theoretical principle to be used for the purpose of development of financial statements. The theory provides a more logical approach to accounting as it begins with using the theoretical principle of accounting theories for the development of specific policies. The theory has become widely acceptable as it helps in determining the future economic conditions of a company or investors. It provides a value judgment to the field of accounting and emphasizes more on future outcomes rather than focusing on the past actions (Matthews Perera, 1996, p.xxx). Define HCA and briefly discuss its characteristics, strengths and weaknesses The Historical Cost Approach (HCA) states that assets should be recorded at their fair value paid at the time of their acquisition. Similarly, liabilities should be recorded at the cash or cash equivalents to be paid for the liability in the normal course of business operations. The main advantage is that historical cost can be easily verified as its original price that is usually documented with invoices and contracts at their acquisition. The major limitation of this cost approach is that under thus type of accounting, the depreciation is measured on the basis of historic cost of fixed assets and not on their acquisition price (Institute of Chartered Accountants in England and Wales [ICAEW], 2006, p.xxx). Describe the normative alternatives to HCA and discuss their characteristics, strengths and weaknesses in their attempt to overcome HCA's weaknesses The normative alternatives to HCA are CPPA (Current Purchasing Power Accounting), CCA (Capital Cost Allowance), CoCoA (Continuously Contemporary Accounting) and FVA (Fair Value Accounting). The CPPA method records the assets at their actual or estimated current market price whereas CCA method takes into account the annual depreciation from the cost of assets. On the other hand, CoCoA measures the assets and liabilities at their current cash price and FVA records the assets and liabilities at their fair price that would be received for selling an asset or paid for transferring a liability. The major advantages of these alternatives over HCA are that it helps in the valuation of assets and liabilities at their current price and not on their past performance. On the other hand, the major weakness of all these approaches is that these have not adequately overcome the shortcomings of HCA approach as they also are not able to predict the future performance of an entity (IASB CF, 2015, p. 6 1-64). Evaluation process for determining the success-levels/outcomes for both HCA and the normative alternatives to HCA The selection of an appropriate measurement basis such as HCA and the normative alternatives to HCA depend on the nature of business operations of an entity. The measurement concept adopted should be able to provide comparable, verifiable, timely and understandable financial information. The selection of a measurement basis should be done on the cost constraint basis as per which a particular measurement concept adopted must justify the cost of providing that information. The measurement concept adopted for assessing the assets and liabilities should be stated in the notes to the financial sections of the annual report of a business entity. The business entities are also required to separately consider its initial and subsequent measurement techniques. The selection of a measurement basis for an asset or liability should be considered both by the initial and subsequent measurement techniques. Thus, all these processes need to be considered by a business entity for gaining success thr ough HCA and the normative alternatives to HCA (IASB CF, 2015, p.67). Were any of the normative alternatives to HCA successful? The most successful normative alternative to HCA till date is fair value accounting (FVA). The fair value accounting helps in determining the real price of an asset at present however the historic base accounting only predicts the original cost of an asset at the time of its purchase. However, business entities largely incorporate the use of historic base accounting at present also in addition with fair value accounting. The HCA approach is the most largely used measurement basis adopted by business firms to determine the value of assets and liabilities in addition with other normative alternatives to HCA (IASB CF, 2013, p.113-116). Description of the key building blocks of Conceptual Framework As mentioned in the theory of conceptual framework the main building blocks of the conceptual framework are elements in financial statements, objectives as defined for financial reporting, quality of the financial information and recognition and measurement. The main objective of the financial reporting is to fulfil the needs of the potential stakeholders and other management people that have connection with the particular entity. Quality of information presented in the financial reports means that information must be such that it proves to be useful for the users of the financial statements (IASB CF, 2010). The key elements of the financial report as mentioned in the conceptual framework are assets, liabilities, equity, incomes, expenses and profit or loss. These key elements of the financial reports frame to the financial statements and help to determine the financial performance of the entity. The recognition and measurement concept is used to determine which items have to be disc losed and measurement method to be applied to present the items in the financial report. Structured order and relative connections of the key building blocks As per the conceptual framework all the key building blocks are inter related with each other. It is the main objective of the conceptual framework is that financial reporting provides the detailed information in relation to the entity resources and the entity obligations which are important from the investors point of view (Deegan, 2014, p.216-218). The quality of the financial reporting aims to provide the useful and most reliable source of information for the investors and also makes it relevant and comparable from the financial analysis point of view (Australian Accounting Standards Board [AASB], 2001, p.xxx). The elements in the financial report need to analysed form its quality point of view so that proper information passed to the stakeholders. Advantages and criticisms of the conceptual framework The first most advantage of the conceptual framework is that it aims in development of the international accounting standards. With the help of common conceptual framework, there can use of common financial reporting all over the world that makes the financial data comparable and understandable for any stakeholder. The main disadvantage of the conceptual framework is that it is very costly to establish and also requires huge time to implement Deegan, 2014, p.256-261). Do you agree with the criticisms of the conceptual framework? The conceptual framework is highly criticized on the basis of it being rigid and time-consuming to be used for financial reporting. Also, it requires large resources on the part of a business entity to be effectively adopted. This means that only developed nations are able to achieve benefits from the conceptual framework as compared to the developed nations. However, as per my views, the drawbacks of conceptual framework are completely outweighed by its benefits. The CF is providing to be largely beneficial in improving the quality of financial reporting and thus providing useful and pertinent information to the investors. It has also helped in preventing the manipulation of accounts in business entities and thus preventing the occurrence of corporate scandals (IASB CF, 2010). References Alexander, D; Britton, A. Jorissen, A. (2007). International Financial Reporting and Analysis, 3rd edn., Hong Kong: Thomson. Australian Accounting Standards Board [AASB]. (2001). The Nature and Purpose of Statements of Accounting Concepts (Policy Statement PS5). Retrieved from https://www.aasb.gov.au/admin/file/content102/c3/ACCPS5_07-01.pdf Deegan, C. (2014). Financial Accounting Theory (4th ed.). McGraw-Hill: Sydney. IFRS Conceptual Framework: About. August 2017. Retrieved from https://www.ifrs.org/projects/work-plan/conceptual-framework/#about IFRS Foundation.(2015). Exposure Draft ED/2015/3: Conceptual Framework for Financial Reporting, May 2015. 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