The Actions of Judge Danforth in The Crucible Essay -- Essay on The Cr

In any network, the individuals depend on the intensity of law and equity to secure them. At the point when the watchmen of the lawfulness abuse their capacity it brings disaster upon the town. In Arthur Miller’s The Crucible the wrong activities of the character of Judge Danforth, the voice of power of the network prompts the deplorability of social interruption of the town joined by breakdown in public solidarity. Right off the bat, all through the play Judge Danforth acts with satisfaction and self-importance. At the initiation of act III Judge Danforth voices his view on the progressing period of the black magic preliminaries by expressing that â€Å"Do you willingly volunteer to figure out what this court will accept and what it will set aside?† (Miller 85). Here Danforth sets up a final proposal to Giles Corey when he comes to guard his better half Martha Corey from the allegation of being a witch. Danforth snidely questions Giles Corey whether he has the position to settle on any choice on the progressing matter and along these lines hushes him. He clarifies that nobody else can figure out what and how the court should act. Furthermore, the tone with which he conveys this exchange is loaded up with egotism as showed by the film â€Å"The crucible†. By and large, the image profile of Judge Danforth made while saying these lines uncovers his pride and haughtiness. Another occu rrence where Judge Danforth uncovers this mentality of his is the point at which he censures Francis Nurse for scrutinizing his judgment and shrewdness during the preliminaries. Consequently Danforth answers â€Å" And do you realize that close to 400 are in prison... upon my signature†(Miller 87) and â€Å" seventy-two sentenced to hang by that signature?† (Miller 87). These lines show that Judge Danforth is pleased with his activities and his capacity as a judg... ...also, allegations. The reach out to which Abigail has controlled Judge Danforth is appeared here. Danforth’s unrestricted unwavering quality in Abigail roused the individuals in Salem to denounced each other to spare their own skins. This realized disarray and uproar to the individuals of Salem. To embody, the character of Judge Danforth, at first idea off as the voice of power. An individual on whom Salem depended the most, for equity. His improperly activities because of his misguided judgments and pompous mindset cleared off the common trust and social obligations of the individuals of Salem. In this way making him the most liable for the catastrophe Salem. Work Cited Mill operator, Arthur. The pot. New York, N.Y.: Penguin Books, 1996. Print. The Crucible. Dir. Nicholas Hytner. Perf. Daniel Day-Lewis, Winona Ryder and Paul Scofield. twentieth Century Fox, 1996. DVD.

Nursing Field Free Essays

Christina Leach Term paper November 9, 2010 English 8 Credit Recovery I. Presentation A. Why I have picked this vocation? 1. We will compose a custom paper test on Nursing Field or on the other hand any comparative point just for you Request Now Keen on this field 2. The aiding of others II. The activity A. Prerequisites 1. Tutoring 2. Volunteer hours B. Desires 1. Practice III. Various fields pay rates A. Sorts of medical attendants B. There prerequisites (what additional classes they may need to take) C. The compensation rates for various fields of nursing. Turning into a medical attendant or helping individuals has consistently been something I’ve delighted in many, this is the reason I’ve picked nursing as an enthusiasm for my life. What made me keen on this field, I would need to state: the pieces of causing somebody to feel better; I particularly might want to work with older, and incapacitate individuals, and youngsters. Something different that may have convinced me toward this path would need to be my more seasoned sister, this is something that she appreciates doing as a vocation and she reveals to me how she appreciates having any kind of effect in individuals life and helping old and cripple individuals. Another explanation is that I have worked with an incapacitate individual before as low maintenance occupation and this was something I loved doing on the grounds that no one can really tell what's in store out of a days work and there’s something new that you learn step by step. There are numerous kinds of medical attendants in the field, to give some examples they are: practice attendants, clinical attendants, authorities, nurture anesthetists, nurture birthing specialists and attendant professionals every one of these medical caretakers require a master’s qualification. The sort of medical attendant I might want to become or that I am keen on are the ones I will expound on here beginning with a CNA (Certified Nurse Assistance). College of Phoenix 1). What is a confirmed Nurse Assistant? A Certified Nurse Assistant is an attendant colleague or nursing associate who has experienced preparing programs and effectively earned an authentication. After finishing this progra m, an affirmed nurture colleague is put on the state’s vault of nursing associates. CNA gives direct patient consideration both clinical and non0medica; they are additionally regulates by enlisted medical caretakers and frequently by helps LPN (Licensed Practical Nurse) in an emergency clinic setting. An ensured nurture work obligations may incorporate the accompanying: taking essential signs, assisting with some clinical methods, helping patients while strolling or utilizing the rest room, cleaning patients rooms, noting call lights, making beds, conveying messages, coaching patient and detailing changes in the patients mind-set or the diverse way they may act, gathering tests for setting, giving patient cleanliness, taking care of or dressing the patients and furthermore record the patients in and out put. They may work in various types of offices like medical clinics, out patient offices, long haul care offices, and facilities and in home consideration. One of different sorts of medical caretakers I might want to discuss is LPN (Licensed Practical Nurse). A LPN are the ensured medicinal services suppliers who are liable for giving essential patient consideration, working under the management of the doctors and enlisted attendants. Both offer types of assistance in a wide range of human services offices, for example, private and open clinics, workplaces of specialists, little social insurance settings and numerous different spots this way. Something different that they are required to do is do their activity obligations under the oversight of either a RN or a guaranteed specialist. A LPN needs to gather data from the patients to concede them; with respect to clinical records, clinical protection subtleties and some other pretreatments customs. A LPN is the person who records wellbeing subtleties of the patients, which generally involve pulse, internal heat level, breath and heart beat rate and other imperative signs. The following one I might want to discuss is a RN. Enlisted attendants work obligations yet may change contingent upon the strength; anyway much of the time the medical caretaker is liable for the day by day care of any conceded persistent. This can incorporate drug settings, IVs, giving shots, refreshing records, offering instructive help, essential diagnostics, and some other patient techniques. Truly medical attendants could be a significant burdening vocation due to the prerequisites in this field, for example, working, lifting patients, extending, bowing, and furthermore it might require long days and shifts various timetables. Something else is that the medical attendants that are utilized by the clinic or expanded hours the offices that every now and again working twelve hour moves or are available to come in to work obligations. They may even need to work night, ends of the week or possibly occasions. College of Phoenix2) The training that is required to turn into a CNA is Medical and Health Professions Studies, Nursing Assistant or Patient Care Assistant Studies and Nursing calling. The base qualification prerequisites must be a secondary school graduate or have finished the GED. (College of Phoenix2) There are various kinds of degrees, there’s a bosses degree which would include taking a Master of Science in Nursing, MS in Nursing-Family Nurse Practitioner, MS in Nursing-Informatics, MS in Nursing and Health Administration, MS in Nursing and Health Care Education MS in Nursing and MBA in Health Care Management. For a four year certification which would include taking BS in Health Administration, LPN to BS in nursing, LVN to BS in nursing, RN to BS in nursing. For a partner you would require only an AA in Health Care Administration. What's more, for non degree you would need to take a Post Masters testament Family Nursing specialist, Nursing Health Care Education Certificate. (LPN programs1) The best approach to begin with turning into a LPN is to complete a preparation program, which can be found in professional schools or junior colleges. This preparation can take as long as one year and would require a GED or secondary school degree. The projects that you need to take a crack at should be endorsed or licensed by your state’s Board of Nursing with the goal that you can be able to rehearse the callings after graduation. The (LPN prgrams2) LPN projects can take up to 1-2years, which likewise incorporates preparing at any network clinic or human services office. The courses that you would be taking will incorporate a CPR class, mental nursing, and nourishment, clinical careful nursing, clinical computation, pediatric nursing, physiology, and life systems. After you complete your LPN Degree Requirements, you should finish a guaranteed test called NCLEX-PN. (Department OF LABOR STATISTICS5) As for a RN there are three unique ways: Bachelor’s of science qualification in nursing (BSN), and partner degree in nursing (AND), and a certificate. The BSN programs are offer by schools and colleges, which can take as long as 4 years to finish. With respect to AND program, which is offered by network and junior universities can take up to 2 or 3 years to finish. What's more, with respect to the confirmation program, you can manage in emergency clinics and this can take up to3 years to finish. Department OF LABOR STATISTICS6) to acquire a permit here you should breeze through the National Council Licensure Examination or is additionally known by the NCLEX-RN assessment. Presently pay astute and CNA makes $8 to $16 60 minutes. The middle compensation that a CNA can make is $12 an hour yet emergency clinics in significant urban communities regularly pay more than offices in littler focuses. For a LPN can acquire 16. 48 every hour and the middle compensation they can acquire is 19. 1 every hour except the most that a LPN can make an hour is 22. 85 every hour. What's more, concerning a RN, a RN can make 25. 54 every hour. The middle pay that a RN can make for every hour is 30. 70 and the most would be 37. 05 every hour. Each degree of nursing makes various sums hourly relying upon how experienced you are in the profession. I picked this professio n since I appreciate helping other people and it’s a vocation that will consistently be around regardless and attendants will consistently be required. Work Cited Rios, Samantha J. Individual Interview. 27, Oct. 2010 The most effective method to refer to Nursing Field, Papers

Casual analysis Essay Example | Topics and Well Written Essays - 1000 words

Easygoing examination - Essay Example In spite of the fact that researchers need to cause us to accept that incipient organisms are not people, they have done investigations to exhibit that advancement of people begins from treatment to adulthood. This delineates however incipient organisms may not be discerning, they speak to a phase through which all people must pass and without which no human would be in presence (Family Research Council Web). Human undeveloped foundational microorganism explore is a questionable issue not simply in United States in all countries where researchers have endeavored to look for government subsidizing for the examination. President Bush prohibited government subsidizing on undifferentiated organism investigate including human incipient organism. In any case, independent of the debates encompassing the human early stage undifferentiated organism inquire about, President Obama lifted the boycott permitting research in human early stage immature microorganism to be financed by government. Th is paper contends that the lifting of the prohibition on early stage immature microorganism look into was incorrect since early stage undifferentiated organism research will bring about negative impacts. Also, the paper will show how government subsidizing, state financing, and discussions on the media have empowered continuation of early stage undifferentiated organism investigate regardless of the few negative effects related with the examination. Human early stage foundational microorganism look into is an examination that includes control of immature microorganism separated from an undeveloped organism. For the cells to be separated, the incipient organism must be obliterated. Jamie Thomson started the early stage undifferentiated organism look into in 1998. The exploration includes expulsion of early stage cells from an undeveloped organism and refined them in the lab for investigate on human maladies (â€Å"The Witherspoon Council on Ethics and the Integrity of Science† 129-133). The cells are favored by researchers because of their extraordinary ability to form into various body cells. Since its beginning, early stage immature microorganism inquire about has disturbed genuine debates in the political, moral, and strict fields. Be that as it may, immature microorganism examine is wide and it includes utilization of grown-up undifferentiated organisms just as early stage undeveloped cells. The utilization of grown-up immature microorganisms isn't questionable since it doesn't include dehumanizing acts. The primary debate is that the undeveloped undifferentiated organism look into includes giving up of human life, which is unscrupulous since the incipient organisms utilized for the examination don't endure (Family Research Council Web; James 8-9; Robertson 193-195). Each logical examination is required to follow certain moral standards. One such standard is that it should progress in the direction of raising the human nobility. In the event of undev eloped undifferentiated organism inquire about, there is incredible negligence for human life. The contention that an undeveloped organism can't be viewed as a human has just been objected by cloning, which has indicated that life starts at origination. In this manner, treating incipient organisms that are beneath fourteen days old as non-people is deceptive. The pre-incipient organism and post undeveloped organism differentiations utilized by early stage undifferentiated cell specialists to approve their practices isn't legitimate (â€Å"The Witherspoon Council on Ethics and the Integrity of Science† 132-135). The undifferentiated organism look into is encircled by numerous moral inquiries. The fundamental moral inquiry respects the ethical quality of decimating human incipient organisms that have the capability of forming into free creatures. Despite the fact that supporters of this examination contend that the incipient organisms utilized for look into are not gotten from the human uterus however created in the labs, the exploration is as yet dishonest. Making life to pulverize it is mistaken (Family Research

Essay Topics That Improve Your Writing Skills

Essay Topics That Improve Your Writing SkillsCreating and submitting a coherent and quality essay can be easier when you make use of some essay topics. You do not have to worry about writing the perfect essay anymore, with some great essay topics.You will be amazed to find some great essay topics if you read about them on the internet. There are topics for every topic and they can help you present your message better.A good topic should go hand in hand with writing skills, understanding and research. You should choose topics according to your subjects and should include all information about your topic.The first and the foremost thing that you need to do before making your essay topic is to write the essay. Writing an essay is one of the most effective ways to boost your academic performance. If you plan to write a thesis or a research paper, then it is recommended that you take up writing a paper to prepare for it.You can check the websites that offer some great topics. You can easi ly search for these topics online. Some of the topics include the different types of communication, the history of words, language, language integration, the meaning of geography, and the usage of maps. There are some good topics also related to computers, music, travel, art, science, technology, spirituality, and literature.The best thing about these different essay topics is that there are lots of information to discuss in each topic. So, you will not have any difficulty in discussing your thoughts in a constructive manner and will have a broad knowledge about topics which will help you in making the best essay.Some of the great essay topics are included in the free website that you can use. You may also check out some of the ebooksfor some of the great topics. There are many other topics that you can use that are related to any topic.

How to Decide Between the IELTS or TOEFL Exams

Congratulations! You are now ready to take an important internationally recognized exam in order to prove your mastery of the English language. The only problem is that there are a number of exams to choose from! Two of the most important exams are the TOEFL and the IELTS. Often it is the students choice as to which one they want to take since both exams are accepted as meeting the entry requirements for academic settings. However, in some cases, the IELTS is requested for visa purposes to Canadian or Australian immigration. If this is not the case, you have even more to choose from and may want to review this guide to choosing an Engish test before you decide on the IELTS or TOEFL. Deciding Which One to Take Here are some points to take into consideration before you decide whether to take the IELTS or the TOEFL exam. These questions are very important because the IELTS exam is maintained by the University of Cambridge, whereas the TOEFL exam is provided by ETS, a US company based in New Jersey. Both tests are also different in how the test is administered. Take note of your answers: Do you need the IELTS or the TOEFL for academic English? If you need the IELTS or TOEFL for academic English, then keep answering these questions. If you dont need the IELTS or TOEFL for academic English, for example for immigration, take the general version of the IELTS. It is much easier than either the IELTS academic version or the TOEFL!Are you more comfortable with North American or British/UK accents? If you have more experience with British English (or Australian English), take the IELTS as vocabulary and accents tend more towards British English. If you watch a lot of Hollywood movies and like US idiomatic language, choose the TOEFL as it reflects American English.Do you feel more comfortable with a wide range of North American vocabulary and idiomatic expressions or British English vocabulary and idiomatic expressions? Same answer as above! IELTS for British English TOEFL for American English.Can you type relatively fast? As you will read below in the section on key differen ces between the IELTS or TOEFL, the TOEFL requires that you type your essays in the written section of the test. If you type very slowly, we would strongly recommend taking the IELTS as you handwrite your essay responses.Do you want to finish the test as quickly as possible? If you become extremely nervous during a test and want the experience to end as quickly as posable, the choice between IELTS or TOEFL is easier. The TOEFL lasts approximately four hours, whereas the IELTS is significantly shorter - about 2 hours 45 minutes. Remember, however, that shorter does not necessarily mean easier!Do you feel comfortable with a wide range of question types? The TOEFL exam is made up of almost entirely multiple choice questions. The IELTS, on the other hand, has a much wider range of question types including multiple choice, gap fill, matching exercises, etc. If you do NOT feel comfortable with multiple choice questions, the TOEFL is not the test for you.Are you proficient at taking notes? Note taking is important on both the IELTS and the TOEFL. However, it is much more critical on the TOEFL exam. As you will read below, the listening section, in particular, depends on note-taking skills in the TOEFL as you answer questions after you have listened to a longer selection. The IELTS asks you to answer questions as you listen to the exam. Major Differences Reading:TOEFL - You will have 3 to 5 reading selections of twenty minutes each. Reading materials are academic in nature. Questions are multiple choice.IELTS - 3 reading selections of twenty minutes each. Materials are, as in the case of the TOEFL, related to an academic setting. There are multiple type questions (gap fill, matching, etc.)Listening:TOEFL - The listening selection very different from the IELTS. In the TOEFL, you will have 40 to 60 minutes worth of listening selections from lectures or campus conversations. Take notes and respond to multiple choice questions.IELTS - The largest difference between the two exams is in listening. In the IELTS exam, there are a wider variety of question types, as well as exercises of differing lengths. You will answer questions as you move through the listening selection of the test.Writing:TOEFL - Two written tasks are required on the TOEFL and all writing is done on the computer. Task one involves writing a five-paragraph essay of 300 to 350 words. Note taking is important as the second task asks you to take notes from a reading selection in a textbook and then a lecture on the same topic. You are then asked to respond using notes by writing a 150- to 225-word selection integrating both the reading and listening selection.IELTS - The IELTS also has two tasks: the first a short essay of 200 to 250 words. The second IELTS writing task asks you to look at an infographic such as a graph or chart and summarize the information presented.Speaking:TOEFL - Once again the speaking section differs greatly between the TOEFL and the IELTS exams. On the TOEFL you are asked to record responses on the computer of 45 to 60 seconds to six different questions based on short descriptions/conversations. The speaking section of the test lasts 20 minutes.IELTS - The IELTS speaking section lasts from 12 to 14 minutes and takes place with an examiner, rather than a computer as on the TOEFL. There is a short warm-up exercise consisting main ly of small talk, followed by a response to some sort of visual stimulus and, finally, a more extended discussion on a related topic.

Anti Smoking Ads - 1293 Words

CDC Anti-Smoking Campaign Ads From the common cold to deadly viruses, there are threats to public health everywhere in the world, whether they are caused naturally, intentionally, or accidentally. Providing strategic direction and support against these threats is a national health organization known as the CDC (or the Centers for Disease Control and Prevention). The CDC is one of the most predominate national health institutes the United States and the world. Its main office is located in Atlanta, Georgia. According to the CDC website, the CDC organization has been dedicated for more than six decades to the sole purpose of â€Å"protecting the health of the public and promoting quality of life through control and prevention of injuries,†¦show more content†¦There are more stories about Terrie, Bill, Jessica, and other former smokers on the CDC website. These people explain how their lives have changed forever when they decided to smoke. In addition to commercials and radio, they also used billboards, in-theater ads, mobile ads, internet ads, and print ads. In the beginning of these ads, there was always a picture of what the former smokers used to look like before smoking has changed their lives dramatically. There is no music playing throughout the entire advertisements, with the exception of Bill. In the beginning of his ad, there was depressing music playing in the background before he told his story on smoking. The text in the ads is white colored san serifs font. Near the end of these ads, there is a message saying that smoking causes immediate damage to the body. Finally, the ads show the words â€Å"You can quit† in all caps. Underneath are the CDC website and the CDC logo. These ads employ pathos, or appeal to emotion, to create a strong effect on the viewers. The former smokers in these ads intend to deliver the message to the general public on what would happen to those who continue to smoke or even think about smoking. What makes these ads so powerful is the fact that they don’t use actors in them. They feature real life people whose lives have changed forever due to the effects of smoking. They’re not acting, but they’re simply being themselves. They bring a variety of emotions such as sympathy towardsShow MoreRelatedMy Ad For An Anti Smoking Campaign894 Words   |  4 PagesMy ad for an anti smoking campaign shows a picture of a baby smoking a cigarette as half the baby s face is decaying. To the right of this image there is text that states, I smoke second hand. Right below that in smaller text is a warning that reads, Warning: may kill your baby. After closely analyzing this image I found that the argument for this adverti sement is: Smoking not only effects you but the people around you too. This ad is very effective due the fact that the distinctive featureRead MoreThe Failure of Anti-Smoking Ad Campaigns Essay1077 Words   |  5 Pagesbeen studying on the impact of anti-smoking advertising campaigns .As a result of some research , main question arises : â€Å"do anti-smoking ads really have an impact on people’s decision about quitting smoking?† or â€Å"do they really work?† It is a controversial issue and plenty of studies and investigations support that there is no clear evidence to prove they have a significant influence on adults’ or youth’ decisions. The most striking reason of why anti-smoking ads fail is that there is not enoughRead More The Philip Morris Anti Smoking Campaign Essay1329 Words   |  6 PagesPhilip Morris Anti Smoking Campaign Traditionally, many advertisements released by cigarette brands under the Philip Morris label have depicted happy people joined together in friendship (supposedly due to their common habit). 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Advertisements pop up on the TV commercials, in newspapers, and magazines that illustrate the reality of what happens when engaging in smoking tobacco, but yet people still smoke cigarettes. Some of these advertisements campaigning against big tobacco companies use pretty graphic and shocking images to convince the population that tobacco is just awful for the body. Health organizationsRead MoreThe Link Between Cigarettes And Lung Cancer1403 Words   |  6 Pagescontinued to die from lung cancer. This spike in lung cancer was serious and scientist knew that something needed to be done. In 1967 people decided to take matters into their own hands and start anti-smoking campaigns. These campaigns created well thought out ads suc h as this one where there’s a man hung by a smoking cigarette. With a quote that reads â€Å"It’s called suicide because it’s your choice.† The cigarette in the image is supposed to symbolize a noose which is meant to inform smokers that putting

Resisting compliance with IFRS accounting - MyAssignmenthelp.com

Question: Discuss about the Resisting compliance with IFRS accounting. Answer: Tabcorp holding limited The following assets have been subject to impairment testing- Property Plant and Equipment Investment Other Intangible Assets Goodwill Trade Receivables The firm has done impairment testing based on the concepts of fair value and value in use and carrying amount. The internal and external factors related to impairment are tested to state whether the fair value of asset is more than the carrying amount or not(Choy, 2018). Based on the same, impairment loss is calculated and is allocated to the different cash generating units in the balance sheet. An extract of the same is attached below- No, the company has not recorded any impairment loss in the income statement, but has disclosed the same in the notes to account and has provided a statement on the same. In case there was any expenditure it would have been due to due diligence or any transaction cost(Dichev, 2017). The key assumptions made by the firm in conducting the impairment testing are at the discretion of the management of the company and is widely based on the overall past and present experience with respect to this matter(Goldmann, 2016). An attachment is given below highlighting the key assumptions made by the management- There is a lot of subjectivity involved in the impairment testing and most of this is based on the guidelines issued by the IFRS and US GAAP. Most of this is assumption based, because many intangible assets are said to have indefinite life on paper, but in reality, they may not last that long. This might end up affecting the total impairment testing process conducted by the companies and might often lead to avoiding impairment testing or conducting the same with a lesser amount(Carlin, 2010). The most interesting thing was all the details about the assets tested for impairment and how the testing was done was given in brief. The most confusing thing was the testing of receivables as same is related to the bad debts and the provisions made for it(Md Khokan Bepari, 2014). There is a lot of difficult involved in understanding the various factor that triggers impairment. The new sights that were gained in this assignment was on how companies were conducting this process of impairment testing and not just intangibles, but many non-financial assets can be subjected to the same(DeZoort Harrison, 2016). Based on the above analysis, it can be said that fair value is the total price that a company will receive for transferring any asset or liability based on the prevailing market prices. It takes into consideration various other costs like replacement cost, separation cost etc. It reflects the true value of the assets and liabilities and is calculated in the most rational method possible. New Leasing Accounting Standard In this part, the objective assessment of the new leasing standard will be done to throw light on the aspects on why the same is better than the old leasing standard. Hans Hoogervorst, the Chairperson of the IASB believes that the old leasing standard was not reflecting the correct position of the economy and it was not giving an accurate and true presentation of the financials of the company to the investors. It can be said as true because most of the leases that these companies are having are operating leases which are not required to be reflected on the balance sheet. As per reports out of the three trillion-euro worth leases, 85 percent are operating leases that are not reflected on the balance sheet and are mentioned as a non-balance sheet item(Alexander, 2016). Thus, if these are reflected on the balance sheet, the overall liabilities will increase tremendously. Thus, the companies who are now reflecting that they have no lease liability based on the old standard are having debt in the form of operating leases and this is given a wrong impression to the shareholders of the company. As per the former accounting standard, the lease liabilities were more than 66 times than what was reported on the balance sheet. Given to the fact that none of the short or long-term leases were required to be reflected on the balance sheet(Boccia Leonardi, 2016). Thus, this not only presented a wrong picture to the shareholders and investors but also hampered the overall comparability of the companies worldwide. Many companies went bankrupt when they were required to pay off these debts of leases. The Chairperson of the IASB that before as per the old standard there was no level field playing for the airline companies, who takes the fleet of airplanes on operating leases and does not reflect the same on their balance sheet. This helps in showing the balance sheet at a better position. But along with the airline companies other companies are also using the old standard to reflect lower liabilities. This hampers the overall comparability between the various companies. But with the new standard this issue has been solved, and now there is better transparency on the amount of liabilities and the accurate financial position of the companies(Carlin, 2011). The Chairperson that the new standard will not be very popular and people will not like it because nobody likes changes that makes them put some extra effort or work more. With the advent of the new standard the companies would need to make changes in their balance sheet, with increase in their debt position, this will hamper their credibility. These companies would no longer be able to enjoy the benefits of the old standard. The chairperson of IASB mention the new visibility of all leases will lead to better informed investment decisions by investors, and to more balanced lease versus buy decisions by management. Because changes in the leases would help in improving the comparability between different companies and it will also present a transparent picture to the shareholders and the investors about the financial position of the company(Carlin, 2009). It will also help the companies in making capital budgeting decisions and as IASB has provided certain relaxation to the companies in reporting of short term and small leases, so the overall materiality will not be hampered. References Alexander, F., 2016. The Changing Face of Accountability. The Journal of Higher Education, 71(4), pp. 411-431. Boccia, F. Leonardi, R., 2016. The Challenge of the Digital Economy. Markets, Taxation and Appropriate Economic Models, pp. 1-16. Carlin, T. a. F. N., 2010. Resisting compliance with IFRS goodwill accounting and reporting disclosures evidence from Australia. Journal of Accounting and Organizational Change, 6(2), pp. 260-280. Carlin, T. a. F. N., 2011. Goodwill impairment testing under IFRS: a false impossible shore. Pacific Accounting Review, 23(3), pp. 368-392. Carlin, T. F. N. a. L. N., 2009. Goodwill accounting in Malaysia and the transition to IFRS a compliance assessment of large first year adopters. Journal of Financial Reporting Accounting,, 7(1), pp. 75-104. Choy, Y. K., 2018. Cost-benefit Analysis, Values, Wellbeing and Ethics: An Indigenous Worldview Analysis. Ecological Economics, p. 145. DeZoort, F. Harrison, P., 2016. Understanding Auditors sense of Responsibility for detecting fraud within organization. Journal of Business Ethics, pp. 1-18. Dichev, I., 2017. On the conceptual foundations of financial reporting. Accounting and Business Research, 47(6), pp. 617-632. Goldmann, K., 2016. 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