The Lord Of The Flies By William Golding - 1857 Words

It is very evident that The Lord of the Flies by William Golding has many allegorical applications to it, so what is the lesson the Golding is trying to teach us? The book is mainly about boys who are stranded on an island in the middle of nowhere, so it would make sense that Golding’s lesson comes from that aspect of the novel. Golding uses a psychological allegory to show that alienation from human civilization cause the human mindset to deteriorate. Mankind tends to take advantage of situations presented before them, although this should lead to positive results, that is not the case, as this kind of thinking leads to deterioration. When first alienated from society, man has many negative feelings, but as man gets over those feelings, it realizes that the alienation is a new way to start afresh since there is nobody stopping him or her from doing anything. In Lord of the Flies, the character Ralph says â€Å"Until the grownups come to fetch us we’ll have fun.† For a child, a way to start afresh is to become one of their childhood heroes, such as superman, which can be done by pretending to be them while playing. Ralph has basically the same idea; he wants to have fun, which to a child would mean playing a game because â€Å"Children’s sole intention was to play.†(Talon), and since the children are very isolated from the rest of society (and the grownups), there is nobody to stop them from doing whatever they want. Although starting fresh may seem like a good thing to many people,Show MoreRelatedLord Of The Flies By William Golding869 Words   |  4 PagesLord of the Flies Psychology Sometimes people wear fake personas like a cloak over their shoulders, used to hide what is really underneath. This harsh reality is witnessed in William Golding’s classic Lord of the Flies, a novel that is famous for not only its sickening plot, but also for the emotional breakdowns all of its characters experience. These issues are akin to those shown in certain real-world psychological experiments. A summary of Golding’s Lord of the Flies, combined with the evidenceRead MoreThe Lord Of The Flies By William Golding1347 Words   |  6 Pages The theme of The Lord of the Flies, by William Golding, is the reason society is flawed is because people are flawed. Although Piggy is knowledgeable, he has many flaws including his laziness and physical inabilities. Ralph is an authority seeker. He sets rules and laws, yet does little to enforce them. Ralph wants to be the ruler, without doing the work to enforce his laws. Jack is persistent. He is rude, harsh and violent in or der to get what he wants. He wants to be supreme. Piggy’s flaws areRead MoreLord Of The Flies By William Golding1123 Words   |  5 PagesIn the novel Lord of The Flies by William Golding, the characters Ralph, Piggy, and Jack represent important World War II leaders Franklin Roosevelt, Adolf Hitler, and Winston Churchill. Golding, who had served in World War II, was well aware of the savagery created, and used it to base his book on. Ralph represents Franklin Roosevelt , Jack represents Adolf Hitler, and Piggy represents Winston Churchill. Ralph being of the novel’s main protagonist is important in the outcome of the story becauseRead MoreThe Lord Of The Flies By William Golding1065 Words   |  5 PagesThe Lord of the Flies Essay The Lord of the Flies written by William Golding and published on September 17, 1954 is a story told about a group of stranded boys and their fight for survival against the wilderness and themselves. In this story many signs of symbolism are used by Golding to point out certain aspects of society that Golding thought strongly of. This story on first read may just seem to be a survival- esque piece of literature but, on a deeper look one can find Golding’s true motiveRead MoreLord of The Flies by William Golding619 Words   |  2 PagesGovernments are no different; they fight for power just like the rest of us do. They just do it on a much bigger scale. Qualities from Oligarchy, Totalitarianism, Democracy, Dictatorship, and Anarchy governments are used in several parts of Lord of The Flies that represent different characters and different situations. An Oligarchy is a small group of people having control of a country or organization. A Totalitarianism government is a form of government that permits no individual freedom and thatRead MoreThe Lord of the Flies by William Golding1306 Words   |  5 PagesIn The Lord of the Flies, William Golding creates a microcosm that appears to be a utopia after he discharged from the British Royal Navy following World War II. After an emergency landing, Golding places a diverse group of boys on the island that soon turns out to be anything but utopia. The island the boys are on turns out to be an allegorical dystopia with inadequate conditions (Bryfonski 22). The boys reject all lessons they learned from their prior British society, and they turn towards theirRead MoreLord of the Flies by William Golding932 Words   |  4 Pagesdiscussing two particular themes from a novel called Lord of the Flies by William Golding. Lord of the Flies was written in 1954 after World War II. Ruler of the Flies is a purposeful anecdote about something that many readers can’t really describe. Individuals cant choose precisely what. Its either about the inalienable underhanded of man, or mental battle, or religion, or personal inclination, or the creators emotions on war; however William Golding was in the Navy throughout World War II, or perhapsRead MoreLord Of The Flies By William Golding1383 Words   |  6 PagesAccording to Lord of the Flies is still a Blueprint for Savagery by Eleanor Learmonth and Jenny Tabakoff, the words â€Å"I’m afraid. Of us† first appeared in Golding’s novel 60 years ago. Lord of the Flies by William Golding follows a group of schoolboys trapped on an island after a plane crash during a world war. At the beginning, they celebrate as the y have total autonomy as there are no adults around. They attempt to establish a civilization but when order collapses, they go on a journey from civilizationRead MoreLord of the Flies, by William Golding1055 Words   |  5 Pages In William Goldings Lord of the Flies a group of English school boys crash land onto an uninhabited island somewhere in the Mid Atlantic ocean. Ralph, the protagonist and also the elected leader, tries to maintain peace and avoid any calamity on the island. However, Jack is neither willing to contribute nor listen because he is jealous of Ralph and has a sickening obsession with killing boars. Ralph has some good traits that help him maintain peace and balance for a period of time. He is charismaticRead MoreLord Of The Flies By William Golding Essay1475 Words   |  6 Pages Outline Introduction Short intro for Lord of the Flies Short intro on Gangs The bullying and group mentality demonstrated in gangs has resemblances to the characters in Lord of the Flies. II. Bullying/Group mentality Gangs Drugs/Loyalty B. Lord of the flies Jack kills the pig/Jack and Ralph fight III. Effects B. Lord of the flies Jack killing the pig aftermath Violence IV. Conclusion Gangs are considered a group of people that have a common link together

Sample Resume Office Of Personnel Management - 1648 Words

My name is Mapuor Pur, a HR manager at Veteran Affairs Office of Personnel Management (VAOPM), and my role is to create, sustain and develop high-performing workforce by leveraging diversity and empowering VA`s employees to achieve superior results in services, leadership and coaching to our Nation and its Veterans at large. The purpose of VA agency as it mission is to build a diverse workforce with inclusive workplace that delivers the best services to our Nation’s Veterans, their families, and beneficiaries. VA`s office of personnel management`s vision is to value professional hiring, develop effective managers as well as inclusive program adheres to the Department’s core values of integrity, commitment, advocacy, respect, and excellence in employees performance (Veteran Affairs, Report, 2012). My responsibilities are to fulfill the diversity and inclusive program’s mission and vision base on VA Office of Personnel management`s goals: a) Build a diverse, high performing workforce that reflects all segments of society. b) Employees` high performance. c) Job-skill-match hiring for new employees as well as first line of leadership. d) Developing first line of managers` skill on effectiveness lead and development. e) Develop strategic plan for VA`s success mission on diversity inclusion and performance. Veteran Affairs is a federal agency with purpose of destiny to provide benefits and services to service members, veterans, and their families in recognition of theirShow MoreRelatedRandstad: Recruitment and the Selection Process2616 Words   |  11 Pagesspecialists put an average of 125,000 people to work each week within the Accounting Finance, Office Administration, Engineering, Healthcare, IT, Legal, Life Sciences, and Manufacturing Logistics industries. (Randstad US, 2012) Recruiting is defined as any activity carried on by an organization with the primary purpose of identifying and attracting potential employees. Our course textbook defines personnel selection as the process through which organizations make decisions about who will or willRead MoreOrganizational Culture At E Groceries1354 Words   |  6 Pagesthat our employees and their families are taken care of Job Analysis President Primary Responsibilities: †¢ Direct staff, including organizational structure, professional development, motivation, performance evaluation, discipline, compensation, personnel policies, and procedures †¢ Encourage business investment †¢ Establish objectives for the organization †¢ Implement guidelines on day-to-day basis along with strategic plan that guides the direction of the organization †¢ Allocate material, human andRead MoreThe Hr Director Of Citigroup2273 Words   |  10 Pagesone to avoid discriminatory practices. Then an outline of an application process that details the organization’s method of accepting all applicants, as well as its method of validating applicants attainment of the required credentials (reviewing resumes, collecting transcripts, verifying certifications, etc.) for the job opportunity. Also a five step procedure for the HR Department to use in order to maintain all applicants records in case a discriminatory charge occurs. I will decide on threeRead MoreCulture6797 Words   |  28 Pagesof business activities of an enterprise. In addition, new vacancies are possible due to job specification. Purpose and importance of Recruitment: * Determine the present and future requirements of the organization on conjunction with its personnel-planning and job analysis activities. * Increase the pool of job candidates at minimum cost. * Help increase the success rate of the selection process by reducing the number of visibly under qualified or overqualified job applicants. 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In some countries, employers are legally mandated to provide equal opportunity in hiring. Business management software is used by many recruitment agencies to automate the testingRead MoreHiring Process The Agency Uses A Business Manual For Good Practices1379 Words   |  6 PagesPersonnel The hiring process the agency uses to appoint its employees to their positions is a rather basic; yet somewhat complex, procedure. This includes the Selection Process, which is a precise arrangement of events; and results in an association making a choice from a gathering of candidates. The gathering of candidates more often than not comprises of people who best meet the choice criteria for the position accessible. Many people will assuredly want to know what s required in the choice procedureRead MoreCall Centers1308 Words   |  6 Pagesstating, â€Å"Call now, operators are standing by,† your call is being answered by a call center. Call centers are locations that can perform a variety of tasks for a business. According to Wikipedia.com, â€Å"A  call centre  or  call center  is a centralised office used for the purpose of receiving or transmitting a large volume of requests by  telephone. An inbound call centre is operated by a  company  to administer incoming product support or information inquiries from consumers. Outbound call centers are operatedRead MoreEssay on Project: Retention Period1409 Words   |  6 Pagescontaining important information. Document Destruction The Treasurer is responsible for the ongoing process of identifying financial records which have met the required retention period and overseeing their destruction. Destruction of financial and personnel-related documents will be accomplished by shredding. Records containing personal or confidential information must be destroyed by shredding or otherwise permanently removing the information. Compliance Document destruction will be suspePremierRead MoreGuidelines for Writing Project Proposal3565 Words   |  15 PagesInclude a description of the procedures for selecting the population sample and the sample size. The survey sample should reflect ethical considerations to protect confidentiality and an appropriate gender balance among surveyors or those surveyed. If biological samples are to be collected, provide information on the number and type of samples, the method of collection, who will perform the collection, and how the samples will be transported, stored, and analyzed. If laboratory procedures

Controlling And Monitoring Of Its Monetary-Myassignmenthelp.Com

Question: Discuss About The Controlling And Monitoring Of Its Monetary? Answer: Introduction The accounting department is a critical part of a business organization that is involved in controlling and monitoring of its monetary resources. The accounting professionals of a business entity need to prepare their financial statements as per the accounting policies and procedures developed by the IASB (International Accounting Standards Board). These financial accounting policies are major principles, rules and procedures that need to be followed by the management of a business entity for developing and presenting its financial statements. The adoption of the IASB developed accounting policies and procedures are essential for a business entity for meeting the different needs and demands of its various stakeholders. The accounting policies and procedures are developed on the basis of various accounting theories such as positive and normative accounting theories (Henderson et al., 2015). In this context, the present report aims to analyze and examine the importance of the accountin g policies and procedures in a business entity through selecting an ASX listed firm, that is, Wesfarmers Ltd. The report evaluates the accounting policies used by a firm and analyze it with the accounting procedures used by its competitor. In addition to this, the report evaluates the quality of accounting policies of the firm by considering the impact of political pressures on standard-setting of accounting bodies. Assessing accounting policies and estimates of Wesfarmers Ltd Wesfarmers Limited is a recognized Australian company that along with its subsidiaries is involved in retailing of chemicals, fertilizers, coal mining, industrial and safety products. The Group composition consists of subsidiaries, joint ventures and associates. As per the annual report of the company, it has effectively adopted and complied with the accounting policies of AASB (Australian Accounting Standards) and the Corporations Act 2001. The Group has mentioned the basics accounting policies adopted for developing its consolidated financial statements as per the AASB standards. The Group has adopted the accounting policies such as principles of consolidation, recognition and measurement policies for fixed assets on cost basis, implementing accounting estimates and judgments as per the GAAP principles. The Group has also disclosed proper policies in relation to risk management programs for minimizing the occurrence of risk hazards. The Board has complied with all the necessary env ironmental policies and legislations through developing a risk management program that has maintained adequate provisions for meeting the associated costs due to violation of any Australian or international environmental regulations. The auditors report has also advocated that the Group has implemented a code of professional conduct that guides its overall business process and procedures. The Group has also provided all the relevant information in relation to its future compliance with new accounting standards such as IFRS 15 and AASB 15 (Wesfarmers: Annual Report, 2016). Assess Accounting Flexibility The accounting policies provide a framework to a business entity for developing its financial accounts such a deprecation, goodwill recognition, inventory valuation and consolidation of financial accounts (Sheridan, 2016). However, the business entities possess the authority to select the accounting methods that proves beneficial for improving their profitability and growth. However, the business entities need to conform to the Generally Accepted Accounting Principles (GAAP) and IFRS while the adoption of specific accounting policies during financial reporting. The Wesfarmers Ltd has implemented some flexibility in selection of its accounting framework policies for maintaining its accounts such as deprecation, inventory, goodwill and assets. The management of the Group has exercised some discretion in selection of the accounting policies for valuing its assets, liabilities, leases and goodwill as per the fair value accounting model. However, the board has adopted strict policies and procedure for monitoring and controlling the managers operations so that they dont take undue advantage of their freedom. The management of the group through has the authority to select the accounting policies as per the nature of business operations but the board ensures that the policies adopted are in compliance with the AASB standards and Corporations Act (Wesfarmers: Annual Report, 2016). Accounting policies and estimates used by their ?competitors and comparison of accounting policies and estimates used by the ?firm with one of its rival company The major competitors of Wesfarmers Limited is Woolworths, Billabong, Coles can be regarded to be a major rivals of the Group. The Group is recognized a global leader in retail industry of Australia with its main competitor of Woolworths Limited. The Woolworths Limited is also a retail giant in Australia with its main operations in supermarket, liquor retailing, hotels and pubs and discount department stores. The analysis of the annual report of both Wesfarmers and Woolworths reveals that they have adopted and implemented accounting policies and estimates in accordance with the AASB standards. However, there exist some significant differences between the accounting policies and estimated of Woolworths and Wesfarmers as evident from their notes to the financial statements section. The net carrying value of assets and liabilities are valued at their fair value and incorporates the use of hedge accounting for hedging the risks (Wesfarmers: Annual Report, 2016). On the contrary, Woolworths does not implement the use of hedge accounting for recognizing any gain or loss in the consolidated financial statements. Also, the structure of income statements prepared for both the groups has major differences. The income statement of Wesfarmers have clearly defined the main elements such as income, expense and profit while in case of Woolworths the structure of the statement is not very clear. The Wesfarmers have recorded expenditure in their income statement on the basis of employee benefits and considering the depreciation and amortization. On the other hand, Woolworths have recorded expenses on the basis of administration expenses and not considered the depreciation and amortization. However, both the firms have adopted the changed accounting policies and estimates but the policies implemented are as per the AASB standards and thus are agreeable and acceptable (Hussey and Ong, 2017). Accounting Strategy The analysis of accounting policies and estimates of Wesfarmers with that of industry peers such as Woolworths have indicated that there exists flexibility in the accounting framework of business corporations. The business corporations select the accounting methods as per their nature of operational activities as evident form the difference in accounting policies and estimates adopted by Woolworths and Wesfarmers. However, there is only minor difference between the accounting policies of Wesfarmers as compared to that of its peers such as Woolworths as analyzed from their financial reporting system. Both the Groups have adopted similar accounting methods in preparation of cash flow statement, statement of changes in equity and also adopt the use of fair value accounting model in developing their balance sheet and income statement. Thus, it can be said that Wesfarmers and its peer group select the accounting policies as per their business operations but follow the standard accounting norms directed by AASB. The change in the accounting policies in respect to that of industry norms is explained adequately in the annual report of the Group (Wesfarmers: Annual Report, 2016). As analyzed from the financial report of Wesfarmers Limited, the change in the structure of the accounting transactions is as per the accounting objectives of the group. The Wesfarmers is placing emphasis on enhancing the cash flow by selling its assets while Woolworths is increase its cash flow by enhancing its asset base. Thus, Wesfarmers are incorporating the use of hedge accounting and fair value model for increasing the revenue by selling the asset base. The flexibility in the accounting framework is implemented by the managing directors of the Wesfarmers Limited for improving its profitability position. The Board has introduced short-term and long-term incentives plan for the management depending on the firms financial position. The incentives plan is developed to provide motivation to the management to implement the accounting policies that help in increasing the financial performance of the Group but by complying effectively with all the AASB accounting principles (Mirza and Ankarath, 2012). The Board ensures that flexibility in accounting choices provided to the managing directors is in accordance with the standard accounting rules for restricting the occurrence of any fraudulent activities (Wesfarmers: Annual Report, 2016). Evaluating the Quality of Disclosure The Wesfarmers Limited have strictly implemented and adopted the standard accounting policies and regulations for improving its quality of financial reporting. The Group have disclosed effectively the AASB standards implemented for valuing its financial instruments and also the future compliance with the new AASB standards. The notes to the financial statements section of the annual report have provided all the necessary information about the accounting policies and estimates used by the Group for developing its financial statement by explaining the significance of each. The notes to the financial statements section have sufficiently explained the financial performance of the firm and are in consistence with its current financial position. The accounting policies depicted in the notes and that adopted for preparing the financial statements are same without any differences. There is adequate disclosure in the notes section relating to board composition, remuneration policies, risk man agement policies and policies adopted for promoting the sustainable growth of the Group. Also, there is sufficient information relating to the key judgments and estimates used by the Group relating to recognition and measurement of income, inventories, PPE, goodwill and other accounting information (Wesfarmers: Annual Report, 2016). The GAAP principles has assisted the Group in reflecting its key measures of success such as basis of consolidation, the accounting policy adopted for measuring the foreign currency transactions, goodwill, impairment and other funding activities. These all activities are carried out by the Group as per the AASB and IFRS standards advocated by the Generally Accepted Accounting Principles (Mirza and Ankarath, 2012). The notes to the financial statements section of the Group has also disclosed adequate information relating to the functions of its operating segments. The Group has organized and managed separately its operating segments as per the nature of products and services. Each segment if the Group represents a strategic business unit that is involved in providing different products and services as per the external marketplace. The financial performance of each of its operating segments is evaluated on the basis of operating profit or loss while interest income and expenditure is n ot allocated to each of its operating segments that is managed on group basis (Wesfarmers: Annual Report, 2016). Identifying Potential Red Flags The annual reports of the Group over the last two years have indicated that it has strong financial position in the year 2015 and 2016. The financial reporting of the Group has been done as per the basis of historical cost except for some financial instruments that are measured at fair value. This change in the accounting policies of the Group has not been adequately explained by the Group in its financial reports. Thus, there is not appropriate explanation about the change in the accounting adopted by the Group in different set of circumstances. The Group has implemented different method of recording its accounting transactions related to its expenditure in the income statement without its adequate disclosure as compared to the industry norms. The expenses are classified on the basis of employee benefits, depreciation and amortization unlike the normal categorization of administration, operating and interest expenses on the income statement (Pietra, McLeay and Ronen, 2013). Thus, al l these other expenses of the Group are not able to quantify as per the normal expenditures listed across the income statements and thus it is required to provide a proper explanation of such expenses in the notes to accounts section as evident from the screenshot: It is also evident from the financial reports of the Group that it has maintained a huge inventory level and thus leading to decline in its liquidity position. The monetary funds of the Group has been tied up in the accounts receivable and thus resulting in increase in its accounts receivables as comparison to the sales. Also, the Group is increasing its cash flows by selling its assets that can result in enhancing the gap between net income and cash flows. This is due to increase in the cash flows of the Group resulting in accounting profit higher than the taxable income and thus creating a gap between net income and taxable income. However, the annual report of the Group does not indicate any presence of R D partnerships for financing its operations but the group is utilizing the cash received from sale of its assets for carrying its business operations. The Group has also recorded a decrease in its operating cash flow of about 11% as compared to that in the year 2015. This can be regarded as a point of major concern for the Group as it needs to increase its investment in acquiring assets for maintaining its cash inflows. However, there is no evidence of fourth-quarter adjustments or related-party transactions in the annual report of the Group. There is also increase in the asset write-offs of the group in the financial year 2016 as compared to that of the financial year 2015 as depicted in the screenshot below: Compliant with the Conceptual Framework The financial reports of Wesfarmers have been prepared by the management in strict compliance with the AASB and IFRS standards as directed by the accounting standard-setting bodies. The Australian Securities and Investment Commission (ASIC) have directed the corporations listed on ASX to carry out their operational activities as per the AASB accounting rules and conventions. The IFRS have been developed by the IASB (International Accounting Standards Bodies) for promoting harmonization between the financial reporting standards of corporations across the world (Wolk, Dodd and Rozycki, 2012). As such, the Wesfarmers is complying with both the accounting standards as indicated from its financial reports. The notes to the financial statements section of the group has effectively disclosed all the accounting policies adopted in preparation of its consolidated statements as per the mandates of AASB and IASB. The proper accounting disclosures have been mandated by the accounting standard-se tting bodies for improving the transparency in business operations and protecting the interests of all its overall stakeholders. As such, business corporations listed on ASX in Australia are bound to follow the principle of conceptual accounting framework in development of their financial reports. The principles are relevance, reliability, comparability and completeness. These principles are required to be integrated in the financial reporting system of business entities for ensuring the development of quality financial reports that effectively meet the needs of all the end-users (Wesfarmers: Annual Report, 2016). The group has also adopted some flexibility in its accounting framework as per the nature of its business operations as discussed in the above sections of the report. These accounting choices have been made by the group for improving its financial conditions as per its operational activities. However, the Group has maintained its compliance with the standard accounting rules while implementing particular accounting choices and disclosures. The difference in the accounting choices of Wesfarmers and the business corporations in other parts of the world are due to the impact of political factors in the external marketplace (Kenny, 2009). The difference in the disclosure process of the corporations around the world is due to lack of development of a comprehensive conceptual theory of accounting that can result in harmonization of accounting standards. The accounting choices made by the business entities are significantly influenced by the economic conditions present in the external marke t place. The government institutions, professional associations, industry groups and also ASX influences the accounting choices and estimates made by the corporations operating in Australia. The Wesfarmers have adopted fair value rules and changed lease rules as per the economic conditions of the Australia. As such, the changed accounting rules can help the group to get a favorable treatment by the auditors and thus improve their financial performance (Knight, 2004). The FASB and IASB have mandated the firms to adopt the accounting standards that help them to produce economic favorable results. However, the lack of harmonization of accounting policies is creating need for adopting different accounting choices by the firms across the world. Thus, it can be said that accounting rules adopted by a business entity can provide an undue advantage to one party as compared to the other due to the absence of a comprehensive conceptual theory of accounting (Albrecht, 2010). However, ASX have prioritized the need of investors over those of the companies and therefore it is required on the part of Australian companies to adopt the accounting standards that are in accordance with the conceptual accounting framework. This is essential to provide maximum value to the stakeholders including investors and creditors by providing them all the necessary and realistic financial information. As such, it can be stated that Wesfarmers have complied with all the principl es of conceptual accounting framework by providing all the necessary financial information in its annul disclosures (Mirza and Ankarath, 2012). Conclusion It can be inferred from the overall discussion held in the report that Wesfarmers has implemented accounting and financial reporting strategies as per the international accounting standards and policies. The difference in the accounting policies and estimated used by the Group are due to the impact of political pressure present in the external marketplace where it operates. References Albrecht, D. 2010. Economic Consequences and the Political Nature of Accounting Standard Setting. [Online]. Available at: https://profalbrecht.wordpress.com/2010/01/06/economic-consequences-and-the-political-nature-of-accounting-standard-setting/ [Accessed on: 13 September, 2017]. Henderson, S. et al. 2015. Issues in Financial Accounting. Pearson Higher Education AU. Hoffman, C.W. 2016. Revising the Conceptual Framework of the International Standards: IASB Proposals Met with Support and Skepticism. World Journal of Business and Management 2 (1), pp. 1-32. Hussey, R. and Ong, A. 2017. Corporate Financial Reporting. Springer. Kenny, G. 2009. Diversification Strategy: How to Grow a Business by Diversifying Successfully. Kogan Page Publishers. Knight, J. 2004. Internationalization Remodeled: Definition, Approaches, and Rationales. Journal of Studies in International Education 8 (5), pp. 5-29. Mirza, A. and Ankarath, N. 2012. Wiley International Trends in Financial Reporting under IFRS: Including Comparisons with US GAAP, China GAAP, and India Accounting Standards. John Wiley Sons. Pietra, R., McLeay, S and Ronen, J. 2013.Accounting and Regulation: New Insights on Governance, Markets and Institutions. Springer Science Business Media. Sheridan, T. 2016. Managerial Fraud: Executive Impression Management, Beyond Red Flags. Routledge. Wesfarmers: Annual Report. 2015. [Online]. Available at: https://www.wesfarmers.com.au/docs/default-source/reports/2015-annual-report.pdf?sfvrsn=4 [Accessed on: 13 September, 2017]. Wesfarmers: Annual Report. 2016. [Online]. Available at: https://www.wesfarmers.com.au/docs/default-source/reports/2016-annual-report.pdf?sfvrsn=4 [Accessed on: 13 September, 2017]. Wolk, H., Dodd, J. and Rozycki. J. 2012. Accounting Theory: Conceptual Issues in a Political and Economic Environment. SAGE.