Let Me Set A Scene For You - 1678 Words

Let me set a scene for you. I’m at a party with a large group of people, most of them I’ve never met before. I’m having a good time. I’m not really interacting with people, just enjoying the vibe of the party, but then I see a pretty girl standing across the room. Sure, she has some friends with her, but none of them were guys so I don’t really think much of it. I hit my stride with as much swagger as my uncoordinated self can manage, walking as if I have all the time in the world. When I get to her, I look at her as if she is the only person around and I casually ask, â€Å"Hey, I’m doing a project for my English class and was wondering if I could interview you? I really think you would be a great addition to my paper.† No surprise, she was confused. â€Å"You don’t even know me, how would you know whether or not I would be valuable to your paper?† Without missing a beat, I reply, â€Å"Oh! I’m writing an essay o n the finer things in life, and you just seem perfect for it. If you’d give me your number I would love to set something up. Maybe over dinner?† Wow, that was corny. At first this seems like another pathetic teenage ploy to land a date, which it is, but at the same time it contains so much meaning. I’ll be the first to admit that this specific line hardly ever works (Yes I’ve actually used it), but the situation above encompasses multiple personality traits that make up who I am. Some of my most observable personality traits are that I am extroverted, humorous, charming, andShow MoreRelatedWilliam Shakespeare s Hamlet 1163 Words   |  5 Pagesauthor, who was able to break the cast of a one-dimensional character. In his play, Hamlet, which was set in the middle ages of Denmark, he was able to represent all of the protagonist’s, Hamlet, human intricacies, creating a round character. Hamlet’s character is fascinating, due to him being compli cated. He himself insists that he has many cognitive and logical characteristics in Act I, Scene II. We are shown this when he tells the Queen, â€Å"Seems, madam? Nay, it is. I know not â€Å"seems†. ‘Tis notRead More Darkness in Macbeth Essay581 Words   |  3 Pagesblackness, broods over this tragedy... all the scenes which at once recur to memory take place either at night or in some dark spot.† The Tragedy of Macbeth contains many instances where darkness is represented and portrayed whether it occurs at night or the actions. Many actions that were completed by Macbeth, Lady Macbeth and the prophecies told by the witches, all have corrupt intentions or outcomes. Shakespeare often will use darkness which frequently sets the mood of a dark and stormy night whichRead MoreAlfieri Character Analysis1038 Words   |  5 Pagesa career. He lives in a neighbourhood called Red Hook where, as a lawyer, people are guarded and wary around him. In this harbour area, lawyers are thought to be dangerous and will lead you to trouble. He plays an unusual and impactful role in the play, although having a limited amount of speech. The play is set in the 1950’s; however, when Alfieri is a narrator, he tells the story from the future. Generally being portrayed as a sage and perspicacious lawyer, Alfieri can also be seen as a sort ofRead MoreEssay on Because of You - Kelly Clarkson1243 Words   |  5 PagesI have chosen to perform Because of You for my assessment song this term, I feel this song is sung well with my type of voice and works well within a Musical Theatre/Pop genre, thus making is suitable to use for auditions. The story of the original song is quite complex, it focuses on a young mother looking back at her childhood and in particular her Father, how he leans on her and projects all of his issues onto her even though she is too young to deal with them all. She clearly understands itRead MoreFilm Analysis Of The Movie Ex Machina1139 Words   |  5 PagesIn this essay I will be taking an in depth look at the movie Ex Machina, and analyzing scenes of the film and look for a deeper meaning and possible foreshadowing of things to follow in the film. In the film Ex Machina, we are led to believe that the main points in the film are AI’s and testing whether they can be conscious, have emotions and basically have all the qualities and traits a human portrays. Caleb who is believed to be chosen at random by Nathan to take part in being the person to testRead MoreDorothys House Monologue1172 Words   |  5 PagesScene 1 The loud hum of children s voices fills my ears as I travel into the lunchroom. â€Å"Hey, girl, what’s up?† my friend, Karma, enthusiastically belches from our normal lunch table. I giggle in response, â€Å"Nothin much, girly. Hey you goin’ to Dorothy s house tonight?†. Karma shakes her head, â€Å"Nah, girl! I’m just gonna take a nap when I get home. I’m beat today.† After leaving lunch, the rest of the day flies by. A bit after I arrive home, I decide to go for a stroll in my neighborhood. WhenRead MoreMusic in Othello1633 Words   |  7 Pagesof Othello and Desdemona, Iago says to himself that he will wreck the lovers harmony: O, you are well tuned now! / But Ill set down the pegs that make this music, / As honest as I am (2.1.199-201). The pegs to which he refers are the tuning pegs on a stringed instrument. Their love is the instrument on which Iago is planning to loosen (set down) the pegs until the harmony is turned into discord. [Scene Summary] Because no one like to be a party-pooper, Iago sings drinking songs in order toRead MoreIssues of Race in The Prince of Egypt1152 Words   |  5 Pages When the Prince of Egypt would show the scenes of slavery, they were seen as less brutal. For example during the opening scene the Hebrews are shown building Egypt. While this is going on the viewer is able to see how the Hebrew were treated by the Egyptians. The singing puts the scene in a less intense mode. The only dialogue is song which is sung for promise of going to the promise land. Instead of focusing in on the brutality of slavery, the scene gives hope to the slaves. â€Å"So the EgyptiansRead MoreI Had a Job I Liked Once by Guy Vanderhaeghe1630 Words   |  7 Pagesthe play, â€Å"I Had a Job I liked. Once.† Using elements of style, staging and developing characters throughout the play Vanderhaegh portrays to the audience the theme of the biases and prejudices that come with living in a small town. The story is set in small town Saskatchewan in a police station office, on the night of August of 1957. Corporal Heasman has brought in Les Grant on the account of accused rape Tracy Tolbertson, and the play follows the questioning of Sergeant Finestad to Les, who retellsRead MoreEssay about Orgon The Good, Or Orgon The B690 Words   |  3 Pagesintentions, but when Orgon believes something to be true, he wonamp;#8217;t let anything come between him and what he thinks is right, even his own family. Orgon orders his only daughter to wed Tartuffe against her will. Orgon states to Mariane, amp;#8220;Yes, Tartuffe shall be allied by marriage to this family, and heamp;#8217;s to be your husband, is that clear? Itamp;#8217;s a fatheramp;#8217;s privilege.; (Act 2, scene 1) Orgonamp;#8217;s son Damis who told him of Tartuffeamp;#8217;s treachery

The Fall of the House of Usher by Edgar Allan Poe - 668 Words

The Fall of the house of Usher Literary Analysis A â€Å"Royal house† refers to the Royal family’s members. The house becomes a representation of the family as the reputation of the house relies on the family’s actions and status. The Usher family was at one time a great family in the upper tier of society which is why they titled their family and home â€Å"the house of Usher.† Edgar Allan Poe uses this symbol to draw in the reader by giving the house of Usher human like characteristics similar to Lady Madeline and Rodrick. This allows the house to become â€Å"alive† in the story and help the reader understand the family’s background. The reflections that are used in the story also offer some clues on to how Poe plans to use the house. In Poe’s The Fall of the house of Usher, The house serves as a symbol representing the impaired nature of Roderick and Lady Madeline. Poe romanticizes the house’s broken and deteriorated structure to embody the nature of Rodrick. Rodrick’s family was once a part of a pristine blood line that was considered similar to royalty (as royalty referred their family as the â€Å"house of said family†) which is why Poe gives the reader the description that the house was once a great mansion. Rodrick has become the last member of a struggling (of late) family. Rodrick has fallen into a depressed state, which is what brought the narrator to the house, and the house is also in its own state of depression as Poe describes the vacant windows, bleak walls and decaying trees.Show MoreRelatedThe Fall Of The House Of Usher By Edgar Allan Poe1570 Words   |  7 Pagesingenious Edgar Allan Poe. A prime example of Poe’s spectacular work with single effect would be in the classic short story â€Å"The Fall of the House of Usher† which was published in 1839 and holds much critical acclaim. In the story , the narrator visits an old, mentally disintegrating friend and his dying sister in a house that invokes anxiety with mere proximity. While the whole tale is wrought with single effect, the most defining creepiness of the story was brought to life through Roderick Usher. ThroughRead MoreThe Fall Of The House Of Usher By Edgar Allan Poe Essay1333 Words   |  6 PagesEdgar Allan Poe is known for his poetry and short stories especially his tales of mystery and morbidity he was one of the countries first practitioners of short stories such as the Fall in the House of Usher many of his poems and short stories is said to have been inspired by Poe’s real and tumultuous life, in â€Å"The Fall of the House of Usher† Edgar Allan Poe uses sound, feeling and sight imagery to create and explore an atmosphere of horror and to convey to the reader the idea that fear coalescedRead MoreThe Fall Of House Of Usher, By Edgar Allan Poe1603 Words   |  7 Pagesshown in the previous pa ragraphs of Cole and Poe, they are very different people who have had contrary life experiences . Yet their works are still very similar. To further prove my case I shall use some of their works as examples. Edgar Allan Poe s â€Å"The Fall of House of Usher† and Thomas Cole s â€Å"Vesper Hymn† will be the first two works of art that are comparable. Poe s â€Å"The Fall of House of Usher† possesses all of the Gothic elements like a haunted house, dreary landscape, unknown sickness, andRead MoreThe Fall of the House of Usher by Edgar Allan Poe1438 Words   |  6 PagesThe Fall of the House of Usher by Edgar Allan Poe The mind is a complicated thing. Not many stories are able to portray this in such an interesting manner as in Edgar Allan Poes The Fall of the House of Usher. The haunting story of a man and his sister, living in the old family mansion. But as all should know, much symbolism can be found in most of Poes works. The Fall of the House of Usher is no exception. First of all, we have the symbolisme of Roderick Ushers mind and the House ofRead MoreThe Fall Of The House Of Usher By Edgar Allan Poe1216 Words   |  5 PagesEdgar Allan Poe is a famous short story writer who writes many short stories, novels, and poems in the 19th century. Although he is obviously a very prolific writer, he is most famous for his macabre literature. This literature of his is best known for its melancholy descriptions that establish a setting and mood that contribute to the overall tale. Poe’s goal through his literature is to evoke horror into the reader’s mind. In â€Å"The Fall of The House of Usher,† Poe presents the demise of a distinguishedRead MoreThe Fall of the House of Usher by Edgar Allan Poe946 Words   |  4 PagesEdgar Allan Poe is known for the suspenseful and mysterious nature in his short stories, and to achieve this he uses repetitive symbolism. In the â€Å"Fall of the House of Usher†, the narrator gets a letter fr om an old friend saying that he needs his help. When he arrives he starts to hear voices that eventually cause the house to fall and results in the death of usher and Madeline. Poes â€Å"The fall of the House of Usher† portrays a melancholy setting and utilizes a motif of the supernatural, howeverRead MoreThe Fall Of The House Of Usher By Edgar Allan Poe896 Words   |  4 PagesEdgar Allen Poe is well-known for his frightening and disturbing short stories. He portrays his characters in unforeseen circumstances that create an eerie atmosphere, and this then leads to unsettling actions. In his famous short story, The Fall of the House of Usher, Edgar Allan Poe utilizes dark mood, dreary allegory, and mysterious symbolism to create the thrill and suspense. The mood of the characters set the intensity of fear and gloom, while the story of the Ushers follows psychologicalRead MoreThe Fall Of The House Of Usher By Edgar Allan Poe1159 Words   |  5 Pagesâ€Å"The Fall of the H ouse of Usher† â€Å"The Fall of the House of Usher† by Edgar Allan Poe is an ominous tale, told in retrospect, of a man who visited an old friend, Roderick Usher, who was dying of a mental illness. This visit was quite different then how the narrator believed it would be. The narrator explained the â€Å"insufferable gloom† he felt when he saw the mansion, and this dreary feeling only grew stronger the longer he stayed (Poe 1265). The narrator endured the bleak time with his old friend whoseRead MoreThe Fall Of The House Of Usher By Edgar Allan Poe1104 Words   |  5 PagesThe Fall of the House of Usher Edgar Allan Poe is best known for his unnerving and suspenseful writings, and â€Å"The Fall of the House of Usher† is no exception. Just like Poe’s other clever writings, â€Å"The Fall of the House of Usher† portrays a sense of fear and paranoia yet also a touch of curiosity with his extraordinary descriptions about the setting and characters, along with the tone. Poe does a magnificent job creating an eerie tone while describing the setting. Even in the first paragraph ofRead MoreThe Fall of the House of Usher, by Edgar Allan Poe785 Words   |  4 Pagesis a relation which relates itself to its own self.† I understand The Fall of the House of Usher in these terms; the story is a description of the sick self, the sick spirit, the mortally morbid human. The title provides a reasonable summary of the story: the subject is the House of Usher and what happens to the House is a fall. That would be simple enough, but matters are complicated by the fact that the phrase â€Å"House of Usher† has more than one meaning; the phrase can mean, â€Å"both the family and

Morning Assembly Free Essays

Government of Bihar Science Technology Department Technology Bhawan, Bailey Road, Patna Adv. No. – ST-01/2012 Dated – 26. We will write a custom essay sample on Morning Assembly or any similar topic only for you Order Now 05. 2012 NOTICE FOR CONTRACT APPOINTEMENT OF TEACHING CADRE POSTS IN ENGINEERING COLLEGES GOVT. POLYTECHNICS IN THE STATE OF BIHAR Online applications are invited for contract appointments on vacant posts of Professors, Associate Professors and Assistant Professors in Engineering Colleges and on vacant posts of Lecturers H. O. D. in Govt. Polytechnics of the State of Bihar in different faculties of Engineering, Non-Engineering and Humanities streams under the Department of Science and Technology, Govt. of Bihar. 2. 2. 1 2. 1. 1 Edicational Qualification and Eligibility : Minimum Educational Eligibility for Contract Appointment in teaching cadre for Polytechnic Institutions: For Lecturer / Workshop Superintendent in Engineering and Technology: (a) The candidate is required to have passed the appropriate Graduation Level Engineering / Technology Course with Bachelor’s degree in Engineering / Technology in the relevant branch with First Class or Equivalent. If the candidate has a Master’s degree in Engineering / Technology, first class or equivalent is required at Bachelor’s or Master’s level. For Lecturer in Sciences and Humanities: The candidate must obtain First Class Master’s degree in appropriate subject with first class or equivalent at bachelor’s or Master’s level. For Head of the Department (HOD) in Engineering / Technology : The candidate must have obtained Bachelor’s and Master’s degree of appropriate branch in Engineering / Technology with First Class or equivalent either at Bachelor’s or Master’s level with minimum of 10 years relevant experience in teaching / research / industry OR Bachelor’s degree and Master’s degree of appropriate branch in Engineering / Technology with First Class or equivalent either at Bachelor’s or Master’s level and Ph. D. r equivalent, in appropriate discipline in Engineering / Technology with minimum of 5 years relevant experience in teaching / research / industry. Minimum Educational Eligibility for Contract Appointment in teaching cadre of Engineering College: For Assistant Professor in Engineering / Technology: The Candidate should be B. E. / B. Tech and M. E. / M. Tech in relevant branch with First Class or equivalent either in B. E. / B. Tech or M. E. / M. Tech. For Assistant Professor in Pharmacy : The Candidate should be Bachelor’s and Master’s Degree in Pharmacy with First Class or equivalent either in Bachelor’s or Master’s Degree. For Assistant Professor in Sciences : The Candidate should have Good academic record with at least 55% marks or, an equivalent CGPA at the Master’s Degree level in the relevant subject from an Indian University or an equivalent degree from a Foreign University. Besides fulfilling the above qualifications, candidates should have cleared the National Eligibility Test (NET) for Lecturers conducted by the UGC, CSIR or similar test accredited by the UGC. For Associate Professor in Engineering / Technology : The Candidate should have B. E. B. Tech and M. E. / M. Tech in relevant branch with First Class or equivalent either in B. E. / B. Tech or M. E. / M. Tech and Ph. D. or equivalent in appropriate discipline with Minimum of 5 years experience in teaching / research / industry of which 2 years post Ph. D. experience is desirable. Post Ph. D. publications and guiding Ph. D. student is highly desirable. For Associate Professor in Sciences : The Candidate should have Good academic rec ord with at least 55% marks or, an equivalent CGPA at the Master’s level and Ph. D. egree in the relevant subject. 5 years experience in Teaching and / or Research excluding the period spent for obtaining the degrees and has made some mark in the areas of Scholarship as evidenced by quality of publications, contribution to educational innovation, design of new courses and curricula. 2. 2. 6 For Professor in Engineering / Technology : Educational : (a) (b) The eligibility as mentioned for Associate Professor. Post Ph. D. publications and Guiding Ph. D. student is highly desirable. 2. 1. 2 2. 1. 3 2. 2 2. 2. 1 2. 2. 2 2. 2. 3 . 2. 4 2. 2. 5 Experience : Minimum of 10 years teaching / research / industrial experience of which at least 5 years should be at the level of Associate Professor OR Minimum of 13 years experience in teaching and / or Research and / or Industry. 3. Other Eligibility Criteria: (a) Nationality : (b) (c) 4. Age : Medical fitness : The Candidate should be a c itizen of India. Minimum 18 years and maximum 64 years on 01. 01. 2012. Good mortal Physical health, so as to fit to discharge official duty. Reservation : The reservation rule of the Govt. f Bihar will be applicable. 5. 6. Final Merit List : Final merit-list will be determined on the basis of total marks obtained in written Aptitude Test plus total marks determined on the basis of academic qualification relevant experience. Brochure / Prospectus : For details regarding provisions, eligibility, written aptitude test, consideration of Academic qualifications, procedure of selections etc. Please download the brochure from the website: www. bceceboard. com or www. bcecebonline. com and carefully go through it. Application Fee Mode of submitting Application Form : (i) (ii) Application Fee for Gen, BC EBC Categories Rs. 1000/- (Rs. One thousand only) Application Fee for SC ST Categories Rs. 500/- (Rs. Five hundred only) The candidates are required to submit ‘ONLINE’ Application Form as per the instructions given hereunder during the period from 02. 06. 2012 to 17. 06. 2012. (i) (ii) (iii) (iv) Visit website : www. bceceboard. com or www. bcecebonline. com Click on â€Å"Online Application for Contract Appointment of Teaching Cadre Posts†. Download the â€Å"Brochure† for details. Click on â€Å"Online Registration†. Online Application Form to be submitted in two parts i. e. ==; ==; # # (II) Part-1 Part-2 Includes personal details, contact details, academic details work experience. Has four sections – Fee payment, Uploading of Photograph, Uploading of Signatures in English Hindi. 2 7. 8. Submission of Online Application Form : (I) For filling up the above said both parts of the Application Form, follow the instruction as crop-up in computer. Your online Application Form will not be registered unless you upload your photograph, signature and Bank Draft no. Date with issuing branch of the Bank. Take a print-out of the completed Application Form, attach Bank Draft for Fee and other required self attested certificates / documents and send it through Speed Post/ Registered Post only so as to reach latest by 27. 06. 2012 at the following address: â€Å"The Nodal Officer, Department of Science Technology (Govt. of Bihar), C/o I. A. S. Bhawan, Near Patna Airport, Patna-800014† (III) 9. For Application Fee the required Bank Draft must be Payable at Patna and issued from any of the nationalised Bank in favour of Controller of Examination, B. C. E. C. E. Board. The last date for submission of Online Application Form is 17. 06. 2012 till 5. 00 PM. The last date for submission of print out of the Application Form alongwith Bank Draft and other documents through Registered Post / Speed Post is 27. 06. 2012 (5. 00 PM). For any delay in Postal transit, the authority will not undertake any responsibility what-so-ever. Nodal Officer Deptt. of Sc. Technology (Govt. of Bihar) How to cite Morning Assembly, Papers

Accounting Regulations and Research

Questions: 1. Finda newspaper article or web page report of an item of accounting news, i.e. it refers to a current event, consideration, comment or decision that has been published after June 2016? 2. Explain the article that you have found in your own words and clearly relate the concepts, ideas and facts within the article to one or more of the theories or topics that you have studied this session? Answer: Introduction The following discussion is based on the article of how 76 well-known companies in Australia left Australian taxpayers with $ 5.6 billion out of pocket. The various types of concepts of this article has been related to the topics of financial accounting in variety of ethical approaches, legal behavior and the state the rational whether the tax regulation has been developed as per public interest and captured by the big business (ABC News, 2016). The following section of the study has been able to discuss on exposure draft for insurance contracts. The various nuances of the study has been able to include respondents ranging from companies, corporate bodies, accounting bodies and industry. The study has been further provided the description of the issues provided in insurance contracts and state whether there is any agreement among the various groups along with relevant examples. The insurance industry has been seen to be of increasingly exposing of contracts associated to long-term and certain obligations. In the recent time, accounting for the insurance contracts are not seem to provide the users with information which are seen to be meaningfully understood by the insurers financial position, risk exposure and performance as it is necessary to consequently diversify the various types of accounting practices and improve the present IFRS standards. The study is aimed to explain the exposure of insurance contracts, which was pu blished by IASB on 27 November 2013 (Ifrs.org, 2017). 1. Explanation of the article Based on the discourse of the article it has not observed that the multinational giants in Australia have been accounted for paying half of 30% of the corporate tax on an average and the budget has been expected to show some instances of multinational tax dodging (ABC News, 2016). In addition to this, based on the Australian National University ANU polling research there is an increasing matter of interest for inequality in income and wealth in Australia. The main technique for tax avoidance was identified as thin capitalization or debt loading. This is referred to as a situation where a companys level of debt is much higher in compared to the equities. The Australian subsidiaries are affected with large amount of interest bills for the various types of offshore divisions and this is seen as a way of artificially lowering the total taxable amount and profit alienation. In case of profit alienation and Australian divisions are compelled to pay for large intellectual property fees whic h are based on tax havens and places of lower taxes (Aston, 2016). Based on the report multinational pharmaceutical companies are seen with lowest effective tax rate of 5.7% of the local profits. Several multinational pharmaceutical companies such as Pfizer, Procter Gamble and Glaxosmithkline have been scrutinized for tax avoidance on the strong (Butt, 2015).Multinational tax avoidance is acting as a key election battleground with the league post on advertisements group suggesting that the present government will announce a tax avoidance crackdown, which has the potential to save billions. Based on the Panama papers various types of leaks and exposures have been seen with some people to avoid and evade taxes, which have been able to fire up public opinion across the globe. In March 2016, the labor was seen to announce its first taxation policy, which was identified as a package, aimed to limit the profit and shift the claw back $ 2 million for the budget (ABC News, 2016). The Australian tax commissioner Chris Jordan on a special hearing stated about the Senate tax avoidance enquiry for his response on Panama Papers scandal. The UTS report has been further able to identify that multinationals in the tech sector has paid an average of 7.5% of the overall tax rate. Some of these companies have been identified in form of Apple, Google and Microsoft has been seen to be severely criticised for appearing in front of the Senate enquiry The (Sydney Morning Herald, 2015). The senior campaigner named Daney Faddoul further stated that each citizen are paying taxes higher than the linear corporations such as Google, Chevron and Apple. These foreign multinationals are seen to be inflating the losses to shift their own profit and deprive Australia of the crucial investments in the local hospitals and schools (Huffington Post Australia, 2017). Relating the concepts to the theories or topics from the financial accounting The direct association of financial accounting theory has been has been related to tax avoidance. The main technique for tax avoidance was identified as thin capitalization or debt loading. This is referred to as a situation where a companys level of debt is much higher in compared to the equities. In this particular case of companies are seen to maintain a high amount of trade in compared to its equity capital, that is the gearing or the leverages are too high. The tax regulation, has not been able to be captured by the big businesses as the process of following up feeling involve some time. It has been further identified that the big multinationals are taking undue advantage of the tax relaxations based on thin capitalization. The following trend of tax evasion has been seen to be evident in form of various types of pharmaceutical companies, technological giants and various types of other multinationals. Although the tax regulation are seen to be developing terms of public interest and limit the profit and shift the claw back $ 2 million for the budget, there has been several other loopholes which has provided the opportunity for the aforementioned companies to evade tax. Therefore, it cannot be said that the businesses have been able to efficiently capture the development of the public interest theory. 2. Issue stated in the exposure draft Some of the main types of the issue stated in the exposure drafts have been associated with the various types of comment letters. The first comment letter has been associated to the IASB Exposure Draft ED/2013/7 Insurance Contracts. This has been able to be related to considering the constituents associated to unlocking of contractual service margin and re measuring of the fulfillment of cash flow by using present information. The main principle of the exposure draft has been further seen in terms of measurement model for insurance contract liabilities and reasonable approximation is associated to measurement of the same. The various changes proposed and been seen to be to changes in the discount rate during initial recognition of the contract. The second comment letter is based on the comments on the ED of IFRS4 Insurance Contract (Ifrs.org, 2017). The investment component has been seen to be excluded from the various findings of the insurance contract and the single premium is to b e deferred and the subsequent periods. The various types of consent issue has been stated based on increasing difficulty of the explanation of the users to reduce the usability of the statement of comprehensive income. As per this exposure draft the insurance contract will depend on the future claims, absorption of contract service margin, changes in the basic absorption and amortization. The various additions based on the exposure draft have been seen with consideration for the capacity of insurance industry, simplifying the operation and avoiding the challenges for complex requirements. The third exposure draft seem to be related to ED 2013/7: Insurance. This particular exposure draft has been able to take into consideration for the mandatory use of comprehensive income to recognize some of the impacts of interest rates or the insurance contracts on the associated assets (Ifrs.org, 2017). The exposure draft is for the recommended the IASB gram and a model, which will allow the var ious types of changes, associated to carrying amount of the insurance contract and fair value for supporting the reflections of the profit or losses. Some of the other considerations of the exposure draft have been seen with key terms, which are in response to the feedbacks on specific proposals, effect of the standard and description of the issues which were raised but not targeted by IASB. Agreement with the various groups with examples The agreements with the various groups are discussed with the following: Accounting bodies:- The main form of accounting bodies are seen in terms of implementing the various procedures for the exposure drafts. The accounting bodies are also expected to follow the relevant amendments made in the exposure drafts. Some of the main examples of the accounting bodies are seen in terms of Institute of Public accountants (IPA), CPA Australia (CPA) and Chartered Accountants Australia. These accounting entities are expected to abide by the rulings made in the exposure draft. Corporate bodies: The corporate bodies are also expected to disclose the necessary financial information associated with insurance declaration and the use of newly amended exposure drafts based on the comment letters. The corporate bodies needs to make the necessary changes as per stated by the new rules of the exposure drafts. For instance, in case of definition of portfolio is required, the corporate bodies needs to make sure that the contract is able to take into consideration how the business is able to manage these portfolio. Industry: The industry as a whole is also identified to be a major user of the various types of amendments made in the exposure draft. For instance, in a diary manufacturing company if the companies are stated to produce the insurance of the shipment in a certain way then all the companies under this needs to follow the exposure draft for that particular industry. Companies: The various types of companies based in Australia are also seen to be acting as a major user of these exposure drafts. Rationale for interpreting the comment letter against regulation Based on the several types of consideration it in the comment letter it can be stated that the various amendments made in these cannot be interpreted as being against the regulation. This is mainly due to the fact of standardization of norms for all the accounting bodies, companies and industry associated to a particular business. Opinion on the theory is used for regulation The opinions based on public interest-based experience the regulation of the exposure drafts. It has been seen that the main purpose of the comment letters on the exposure drafts is able to provide the main rationale for the companies to follow the newer form of regulation and this is applicable to all the companies, industry and accounting bodies. Conclusion Based on the several types of the discussions it has been seen contractual service margin and re measuring of the fulfillment of cash flow has been done by using present information. The main principle of the exposure draft has been further seen in terms of measurement model for insurance contract liabilities and reasonable approximation is associated to measurement of the same. The rationale for the description of the issues in the various agreements has been seen to be made in terms of the companies, which are identified as the direct users of these exposure drafts. The discussion based on the study has been able to provide various types of ethical approaches, legal behaviour and the state the rational whether the tax regulation has been developed as per public interest and captured by the big business. The main company the exhibition has been identified in form of pharmaceutical companies such as Pfizer, Procter Gamble and Glaxosmithkline. The technological companies has been seen in terms of Google, Chevron and Apple. It has been further depicted that the companies are seen to avoid the taxes by application of thin capitalization or debt loading. It is an further seen that the general people of Australia are the main sufferers as they are seen to be paying taxes higher than multinational corporations. In turn , the multinational organisations are criticised for inflating the overall losses and shifting profits to tax haven locations for robbing the crucial investment in the hospitals and schools. References ABC News. (2016).98 private companies earning over $200m pay no tax: ATO. [online] Available at: https://www.abc.net.au/news/2016-03-22/ato-30pc-of-large-private-companies-pay-no-tax/7266454 [Accessed 29 Apr. 2017]. ABC News. (2016).No tax paid by more than a third of large companies. 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