Saturday, December 28, 2019

Negative Structures in English

There are a number of negatives structures in English that can be used to talk about something false or contradictory. These range from basic negative sentences with a single subject to more complicated sentences with two or more subjects. Learn the features and rules of the most common negative constructions in English. Negative Structures in English Negative verb conjugation: A negative verb is formed by adding not to a main verb, making the whole statement untrue.Negative imperative: A negative imperative sentence is used to instruct or command someone not to do something. It is formed by placing do not before the main verb in a sentence.No and not any negative sentences: No and any are two words that can make a sentence negative. Any word sentences also have a not and have negative verbs while no word sentences have positive verbs.Double negatives: Double negatives are incorrect structures in English that combine two not words in one sentence to make a positive statement.Never negative sentences: These negative sentences go beyond saying that something is untrue. They make the statement that something is not ever true by using never and a positive verb together to convey negative meaning.Neither...nor negative sentences: A neither...nor negative sentence expresses two separate but related negatives by linking two positive sta tements together with neither and nor. Negative Verb Conjugation The most common negative construction in English is the negative conjugation of a verb using the word not. Main verbs can be made negative by placing not directly after the auxiliary verb in a conjugation. The sentence structure for a negative verb conjugation is: Subject auxiliary verb not main verb object[s]. The combination of not and an auxiliary verb is often contracted in English. For example: do not dont, will not wont, and has not hasnt. Here are some examples of negative verb conjugations. She wont come to the party tomorrow.Tom has not finished the report.We arent studying Russian this semester. Negative Imperative Imperative sentences are used to instruct or command others. Use do not (or dont) before the main verb of a sentence to create a negative imperative—an instruction not to do something. No subject is required in the negative imperative form. The negative imperative sentence structure is: Do not verb object[s]. Here are some examples of negative imperative sentences. Do not begin without me.Dont waste any time.Do not touch the glass. No and Not Any Negative Sentences No negative sentences and not any negative sentences are very similar. There are a number of no words (such as nowhere, nobody, nothing, and no one) and any words (such as anyone, anybody, anything, and anywhere) that can serve the same purpose in making a sentence negative. Any words take negative verb structures and no words take positive structures. Any word sentences require a not as well, which precedes it. No and not any can be used interchangeably. The sentence structure of a no word negative sentence is: Subject auxiliary verb main verb no word object[s]. Here are some examples of no word negative sentences. They have no pets. To make this a not any negative sentence: They do not have any pets.I have nothing more to say.The boys invited no one to their party.Timothy has gone nowhere this summer.She bought nobody a present. The sentence structure of an any word negative sentence is: Subject auxiliary verb not main verb any word object[s]. Here are some examples of not any negative sentences. Mary isnt going to eat any dinner.Susan did not see anybody at work today.Peter hasnt done anything for the past three days.Im not meeting anyone tomorrow.To make this a no negative sentence: Im meeting no one tomorrow.Alex hasnt traveled anywhere outside of the United States. Double Negatives Double negatives are a common but incorrect negative structure in English. They are characterized by the use of two no words (such as not and nowhere) in one sentence. Most people that use double negatives are trying to make a no word negative sentence but mistakenly add not to it as well. Double negatives are incorrect because two negative words or phrases cancel each other out to contribute positive meaning to a phrase. Here are some examples of double negatives. He doesnt like nothing.Angela has not visited no one this month.They arent traveling nowhere for the holidays. Do not, under any circumstances, use double negatives. Instead, use either one no word on its own or one any word (with an accompanying not) to form a negative sentence. Never Sentences Never describes something that does not happen at all and therefore must be used with a positive verb to convey negative meaning. Auxiliary verbs are not needed for negative sentences in the present simple or past simple tense—the never already indicates that something is not ever done (an auxiliary conjugation). The sentence structure of a never negative sentence is: Subject auxiliary verb never verb object[s]. Here are some examples of never negative sentences. She never takes time off work.Mary has never returned my calls.Peter never walked to school when he was young. Neither...Nor Sentences Use the phrase neither ... nor when expressing two negatives together. Unlike in double negatives, neither...nor sentences use no negatives to express negative meaning. Rather, they contain two positive alternatives made untrue by neither and nor. The verb in one of these sentences applies to all objects because the speaker is making two related untrue statements that do not stand alone. The sentence structure that neither...nor negative sentences most often follow is: Subject auxiliary verb neither direct object nor direct object infinitive verb subject complement. An optional dependent clause can also be inserted immediately after nor. Neither...nor sentences are not as difficult to construct as they seem. Here are some examples of neither...nor negative sentences. I have neither the time nor have I had the desire to do my work.She has neither the time nor the money to help her friends.Alex has neither the means nor does he have the ability to find a new job.

Thursday, December 19, 2019

Film Analysis The Matrix - 1557 Words

The Matrix is a film about the enslavement of humankind by artificial intelligence, sentient beings, with mechanical bodies, created by people to service humanity, and the discovery of a person, Neo, that possesses abilities that can defeat the Artificial Intelligence and manumit humanity. The majority of human beings have their consciousness/minds trapped within the Matrix, a computer simulated world in which their minds are born, live in, and die, while their bodies are connected to it via cerebral connection but, remain in a dormant slumber and are never used. While they are connected to the matrix, their bioelectricity is harvested, powering the artificial intelligence. Neo, with the help of Morpheus (the leader in the resistance†¦show more content†¦The treatment of the soul and death within The Matrix universe is sustained by a set of assumptions about the nature of both the soul and death. The first being that if the soul is defined as an immaterial and incorporeal â €Å"you† that can exist beyond the body and is immortal – it doesn’t exist within this universe. What is defined to be the essence of a sentient being is the mind and the mind is mortal. The mind, within The Matrix universe, holds all the experiences, individual perspective and sentience that make up the core of who humans are and its mortality is recurring motif within the film, as seen with deaths of Mouse, Switch, and Apoc, and Neo within the matrix and the scene where Morpheus tells Neo that death within the Matrix is possible. A second assumption is that having a mind isn’t a distinctly human trait. Agents possess sentience but are programs. A third assumption is that what is defined as a body can be either organic or inorganic. The A.I. possess mechanical bodies that house their minds, as opposed to having organic bodies like humans. A fourth assumption is that there is a distinct connection between the mind and body and one can’t exist witho ut the other. This is also scene with the deaths of Mouse, Switch, and Apoc, because their deaths within the matrix, which occurred as a result of the severed connection between the mind andShow MoreRelatedThe Matrix Film Analysis Film935 Words   |  4 PagesThe Matrix - Film Analysis The Matrix is a 1999 science fiction and action film written and directed by the Wachowskis. This film establishes as a dystopian fiction because the humans are in a computer generated world were the electronics control them. The dark lighting of the film makes it look like an unfriendly and unhealthy lifestyle. The music sets different scenes in complicated ways. People are controlled through machines from a life that is acting as a computer generated human. 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Wednesday, December 11, 2019

Critical Business Reflection Business Professionalism - Free Solutio

Question: Describe about the Critical Business Reflection for Business Professionalism. Answer: Reflection upon previous experiences is a vital aspect of professionalism, because it helps to develop good conflict resolution capabilities, good communication skills, and the ability to perform better in future. To look back on the team video project completed in week 8 of this semester, it has enabled the participating students to acquire a wide range of practical skills that are vital in the course and the profession. In this reflection paper, I will reflect upon my role in the video making process, and do a critical analysis of the general performance of the entire group. I will also reflect upon the team dynamics, and the possible way that the performance of the team can be improved next time, under similar conditions. In a general view, I would argue that the performance of our team was good generally but effective organization skills and delegation could have been improved for better performance. The beginning of this reflection will comment on the team dynamics. Then I will explore the communication style experienced in the project. I will then reflect on the role that I played in the video production process. Finally, the paper will suggest the possible improvements that can be executed in the future group video making projects. Our team consisted of five members and all the members were accorded different specific roles within the group video making project. Every member was assigned a role to play based on his or her skills and the move to balance work. This method of assigning work ensured that no one had to handle a role that he or she was not well familiar with, or given work beyond his or her capability. In the process, I played the role of a social communicator, researcher, and developer of socio-economic view third part. Reflecting upon my role as the social communicator, researcher, and developer of socio-economic view third part, I felt at the time that the position that was assigned to me entirely suits my profile and skills. I was satisfied with my role because it allowed me to apply my social skills and learn to work in a team. According to Johns and Largo (2008), positive results can be realized in a group project if the close relationship between the personalities of the team members, both in real life and the video making project (p. 10). The close relation ensures that each member is able to carry out their roles freely and to the best of their capability, an aspect that gave our group an upper hand in its activities. In the same spirit, the accordance of the most relevant role to me made me feel a major support from my work group, which motivated me to work energetically towards accomplishing the purpose of the group work (Nagy et al., 2010, p. 891). Through the interaction with my partners in the group project, I learnt to respect and to support the different points of view of my partners. I was also able to highlight and uphold the most important and relevant ideas from the different members of the group, thanks to the advanced social skills that I had, and the role that was closely related to my per sonality. The brainstorming sessions were sessions of fun, as we exchanged ideas for the development of the group video. It became one of the most useful methods to make the video, which every member of the team would feel that they are adequately involved in the project. At the same time, the method gave the advantage of having a variety of ideas, from the many participants, making the accuracy of the information obtained reliable (Griffin Moorhead, 2011, p. 33). The result of the project can be guaranteed that it is the product of the minds of all the members that are involved in the video making. Reflecting on the information acquired during this process of making the video, I now feel that this working process will help me in my future projects. In my case, the most challenging part of the role that was assigned to me was communicating and working effectively with the group in a clear and understandable manner. English is not our first language therefore, communication was very important. Communication helped us to understand each other and respect the opinion of each other. The mutual understanding and respecting the ideas of every member of the team helped to avoid misunderstandings (Hall Buzwell, 2012, p. 16). The other problem that was notable was difficulty with straight away communication because members were all working. To solve this problem, we created a WhatsApp group chat and a Google drive shared folder, where every member updated ideas, findings and corrections meetings. The third problem encountered was shy members. Two members of the group felt shy to speak in the video. All the group members encouraging them, and creating a private space to make the video rectified this problem. In this case, they would ease their fear and accomplished the goal of the team. Under some circumstances, I felt difficult to negotiate with other team members, who felt that they had their ideas and did not want to give up on them. It was sometimes difficult to conclude, since every had a different stance which they held to be the most appropriate for the video. I can generalize that communication and coming to a conclusion on a certain idea to incorporate in the video was the greatest challenge in th e project. In spite of all the difficulties that came about because of this feature, it gave me a chance to build my communication skills and confidence in the areas of conflict over the period of weeks that the group video production activity took place. Effective communication played a vital role in the process of making the team video project, and it is important to carry out a critical reflection on it at personal level. Kerzners research on teamwork and cooperation (2013) has indicated that effective communication in a team dynamic is vital (p. 15). In further research, it is stated that team member team members have to incorporate open dialogue and provide agendas that are clear (Cohen Lotan, 2014, p. 120). Fushino (2010) stated that it would help to ease the possibility of conflicts arising (p. 710). Reflecting on my method of communication, it is evident that I attempted to forego my ideas and take the ideas of others, but posed as a reasoned and clear communicator and thinker. For most sections of the project, our group exchanged ideas in a good manner and it would be evident that most of the results obtained came because of effective dialogue between the members of the group, working as closely bonded group, and clear under standing. To sum up, I appreciate that our team communicated effectively during the team video project, and this nature helped us in accomplishing the overall objective. Reflection provides an opportunity to correct issues that can hinder performance Braun et al., 2013, p. 1343). Richmond et al. (2012) stated that improving oneself involves the display of effective determination, persistence and courage (p. 20). Hence, reflecting upon the challenges that were involved with execution of the project, we can solve them through effective time management and delegation (Zwikael Unger-Aviram, 2010, p. 413). The conflicting work schedules, commitments and workloads made it seem difficult to delegate tasks to members. It was a great problem to our project in my view and upon reflection; we should have used an effective task allocation plan. Significant time can be saved when accomplishing tasks, if delegation is done correctly (Filippatou Kaldi, 2010, p. 20). We should have considered as well the weaknesses of the various members, but not only their strengths. Additionally, it is evident that we had a problem communicating straight since all the members were working. Reflecting back, we had disputes with arriving for meetings at the same time because all members stuck to their work schedules, and we did not make an alternative group schedule that would cater for the convenience of all members. The problem affected me, as well as the other members of the team. To reflect on this challenge, there is an indication that every member needs to be committed to acting as an agent of change in the team (Perc et al., 2013, p. 20). After experiencing these shortcomings and critically reflecting upon the problems that we faced, it is evident that our team should have a more realistic schedule to take care of our varying work schedules, effectively identifying the weaknesses of the various group members to provide a favorable environment for them, and to establish an effective communication media. If the problems mentioned above were addressed properly, we would have achieved our team objective in adequate time. The experience from the execution of this team video project has equipped me with valuable information on carrying on such projects. If I have to do a similar project in future, I will carry out adequate planning and allocation of adequate time to the various sections of the project. I will also consider the special weaknesses of individual members and provide a suitable environment for them to participate adequately. In conclusion, reflecting upon the role that I played in the process of making the team video project week 8, I can hold that I have confronted a lot, learned a lot, and experienced a lot. On the other hand, commenting on the team dynamics and the literature that was used in this semester learning, I would argue that I have learned and created a new set of understanding and knowledge, which I would use in my future projects and coursework. Additionally, carrying out this critical reflection was very important. The process of carrying out such observation assists in developing both the performance of the individual and enhances the information available in the field. Bibliography Braun, U.K., Gill, A.C., Teal, C.R. and Morrison, L.J. (2013). The utility of reflective writing after a palliative care experience: can we assess medical students' professionalism?. Journal of palliative medicine, 16(11), pp.1342-1349. Cohen, E.G. and Lotan, R.A. (2014). Designing Groupwork: Strategies for the Heterogeneous Classroom Third Edition. Teachers College Press. Filippatou, D. and Kaldi, S. (2010). The Effectiveness of Project-Based Learning on Pupils with Learning Difficulties Regarding Academic Performance, Group Work and Motivation. International journal of special education, 25(1), pp.17-26. Fushino, K. (2010). Causal relationships between communication confidence, beliefs about group work, and willingness to communicate in foreign language group work. TESOL quarterly, pp.700-724. Griffin, R.W. and Moorhead, G. (2011). Organizational behavior. Nelson Education. Hall, D. and Buzwell, S. (2012). The problem of free-riding in group projects: Looking beyond social loafing as reason for non-contribution. Active Learning in Higher Education, p.14-. Johns, M. Largo, E. (2008). Sensing of Change management: Rulemaking for the 21st Century, Swan Page, London. Kerzner, H.R. (2013). Project management: a systems approach to planning, scheduling, and controlling. John Wiley Sons. Nagy, M., Akos, Z., Biro, D. and Vicsek, T. (2010). Hierarchical group dynamics in pigeon flocks. Nature, 464(7290), pp.890-893. Perc, M., Gmez-Gardees, J., Szolnoki, A., Flora, L.M. and Moreno, Y. (2013). Evolutionary dynamics of group interactions on structured populations: a review. Journal of The Royal Society Interface, 10(80), p.20. Richmond, V.P., McCroskey, J.C. and Powell, L. (2012). Organizational communication for survival. Pearson Higher Ed. Zwikael, O. and Unger-Aviram, E. (2010). HRM in project groups: The effect of project duration on team development effectiveness. International Journal of Project Management, 28(5), pp.413-421.

Wednesday, December 4, 2019

Measurement Practical Guidance and Implementation †Free Samples

Question: Discuss about the Measurement Practical Guidance and Implementation. Answer: Introduction Increasing number of accounting standards all over the world are allowing the standards of Fair Value Accounting (FVA) for the purpose of financial reporting. The International Financial Reporting Standard (IFRS) can be considered as one of them allowing FVA for the accounting treatment of non-current assets of the companies (Graham, Carmichael Carmichael, 2012). It needs to be mentioned that IFRS have agreed on the application of FVA for ascertaining the value of their non-current assets without involving the market value of them over Historical Cost Accounting (HCA). While the main aim of the development of financial statements is to reflect the reality of financial situation, variation in the accounting opinion can be seen under the process of FVA and HCA. The main aim of this report is to ascertain whether FVA should permanently replace HCA for the valuation of non-current assets. For the purpose of this report, the 2017 Annual Report of Wesfarners is taken into consideration. All the details related with the implementation of fair value measurement can be seen in the IFRS Framework 13 Fair Value Measurement. According to this standard, all the business entities under Australian Securities Exchange (ASX) need to use fair value measurement for the measurement of the fair value of all of their assets including non-current assets. According to this standard, the definition of faire value can be provided based on an exit price notion and used the hierarchy of fair value that results in market based measurement rather than any entity specific measurement (iasplus.com, 2018). In this aspect, IFRS 5 Non-current Assets Held for Sale and Discontinued Operation states the process of accounting treatment of non-current assets. According to this standard, assets held for sales are not depreciable and they are required to be valued on the basis of fair value less costs to sell. Moreover, they are required to be presented separately in the financial statements. In addit ion, there is a need for separate disclosure for all these non-current assets (iasplus.com, 2018). Fair Value vs. Historical Cost Accounting There are major differences between FVA and HCA. It can be seen that FVA is regarded as the improvement of HCA as the concept of FVA has been developed to overcome the drawbacks of HCA (Chircop Novotny-Farkas, 2016). Under the process of HCA, the initial price paid at the time of purchasing any asset or liability only matters. The prices of the assets and the liabilities in the balance sheet cannot include any fluctuations of price. However, difference can be seen in case of FVA. FVA takes into account all the changes in the value of assets and liabilities from time to time basis. Thus, it needs to be mentioned that the value of the assets and liabilities reflect the correct market value under the process of FVA (Ayres, Huang Myring, 2017). From the above, it can be seen that the process of FVA takes into account the volatility in the price of assets and liabilities where HCA does not consider this volatile in price. This volatility make FVA superior to HCA as it provides the finan cial results of the companies that are not based on possible subjective valuation or any other method (Ellul et al., 2015). It needs to be mentioned that the process of FVA has some major advantages. At the same time, there are also some major limitations of FVA. They are discussed below: Benefits The use of FVA helps in providing the accurate valuation of the assets and liabilities of the business organizations. FVA takes into account the increases and decreases in the value of assets and liabilities. It helps in providing the correct financial position of the company (Laux, 2016). Under the process of FVA, there is less possibility of doing manipulation with the accounting data. Under FVA, the tracking of sales price is done based on the actual or estimated value that helps in providing the measurement of true income (Zack, 2012). FVA helps in tracking the value of all types of assets where the valuation of assets and liabilities is not always correct in case of HCA. For this reason, accountants all over the world prefer the application of FVA (Wang Zhang, 2017). FVA helps the companies by allowing the process of asset reduction within the market. This particular aspect helps the companies in surviving in difficult economy (Bick, Orlova Sun, 2017). Limitations Under the process of FVA, large fluctuations in the value of assets can be seen many time in the year and this changes are required to be recorded in the financial statements. This particular aspect affects the financial position of the companies (lorian Marcel Nu, 2015). There are investors for the companies who do not notice that the company is using FVA. This particular aspects create major dissatisfaction among the investors as they can only seen the reduction in the net income. It can be considered as another limitation of FVA (Liao et al., 2013). Although it is crucial to consider the present value of the assets and liabilities, it is necessary to have the historical record for measuring the accuracy. The loss of historical aspect under FVA can be considered as a major limitation of FVA (Zyla, 2013). Thus, from the above discussion, it can be seen that FVA has both benefits and limitations and the accountants are required to consider all of these aspects while using FVA. Effects on Balance Sheet As per the earlier discussion, Wesfarmers Limited is considered for measuring the superiority of FVA over HCA. From the 2017 Annual Report of Wesfarners, it can be seen that there are some major items under non-current assets. They are shown below: The first non-current asset is investments in associates and joint venture. From financial note 18, page no. 127, it can be seen that the company measures and recognizes their investments in the balance sheet at the cost price after adding the post-acquisition changes. It can be found in IAS 1(54) (e) of IFRS statements. This calculation considers all the recent changes in the investments under FVA. The next non-current assets are Deferred Assets. In the calculation of deferred tax assets, the company follow the IFRS standard of IAS 1 (54) (o), (56). According to this standard, the recognition of this asset is done in the date of balance sheet. It implies that the company consider all the changes in the value of deferred tax assets while it would not be possible in case of HCA (wesfarmers.com.au, pg no: 106). The next non-current asset is property. According to IFRS IAS 1 (54) (a), while measuring the cost of plant, Wesfarmers considers all the necessary changes in the value like depreciation, impairment, cost of replacing parts and others. It implies the adoption of FVA by the company (wesfarmers.com.au, pg no: 109). The next non-current asset is Plant and equipment. Same like property, Wesfarmers use IFRS standard IAS 1 (54) (a) for the valuation of their plant and equipment. In this process, the company considers all the necessary changes in the value of this asset while reporting them in the balance sheet. It indicates the adoption of FVA by the company (wesfarmers.com.au, pg no: 109). The next non-current asset of Wesfarmers is Goodwill. In the financial note no. 8, it is clearly stated that the company uses FVA for the measurement and reporting of their goodwill. In this context, the company follows the IFRS principle of IAS 1 (54) (c). It implies that the company takes into consideration all the current changes in goodwill (wesfarmers.com.au, pg no: 110). The next items are Intangible assets other than Goodwill. It needs to be mentioned that the company uses the same standard for these assets (wesfarmers.com.au, pg no: 110). The next non-current asset of the company is Derivatives. As per the financial note no. 16, it can be seen that the company uses fair value method for valuation of their derivatives on the date of their contracts and the company re-measures them on the basis of fair value. For this reason, the company follows the standards of IAS 1 (54) (d) and IFRS7 (8) (a). It needs to be mentioned that the company also use FVA in case of the measurement and valuation of hedging instruments. It needs to be mentioned that the values in the amounts of balance sheet have major impact on the financial position of the business organizations as the investor largely reply on the figures of balance sheet for determining the credit worthiness of the company (Graham, Carmichael Carmichael, 2012). For this reason, the financial statements including balance sheet need to reflect the actual financial position of the companies. The same aspect is also applicable for the financial statements of Wesfarmers. The above discussion denotes that the company has complied with the regulations of IFRS in order to follow the principles of FVA. However, in case Wesfarmers used HCA, there would be significant difference in the values of non-current assets. Due to not taking into consideration the recent changes in the values of assets under HCA, the value of the assets did not express the actual financial position of the company and it would mislead the investors in the investment decision-making process. Conclusion The selection of appropriate accounting method is an important factor for the success of the whole organization. In this process, business organizations are required to consider both the advantages and disadvantages of the accounting methods. From the above discussion, it can be seen that IFRS has provided all the details related to the use of FVA for the ASX listed companies. According to the above discussion, it can be observed that the process of FVA has both advantages and disadvantages, but the portion of advantages is more than the portion of disadvantages as compared to HCA. In case of Wesfarmers, the above discussion indicates that the company uses FVA method for the valuation and presentation of their non-current assets in the financial statements. The above discussion shows that in case of the adoption of HC instead of FVA, there would be major differences in the values of non-current assets; and this would lead to the miss-presentation of the financial position of Wesfarme rs. This whole process would mislead the investors in determining the actual financial position of the company. Thus, on the basis of the whole discussion, it can be concluded that FVA should permanently replace FVA as the accounting process of the companies. References 2017 Annual Report. (2018).Wesfarmers.com.au. Retrieved 27 March 2018, from https://www.wesfarmers.com.au/docs/default-source/default-document-library/2017-annual-report.pdf?sfvrsn=0 Ayres, Huang, Myring. (2017). Fair value accounting and analyst forecast accuracy.Advances in Accounting,37, 58-70. Bick, Orlova, Sun. (2017). Fair value accounting and corporate cash holdings.Advances in Accounting,Advances in Accounting. Chircop, Novotny-Farkas. (2016). The economic consequences of extending the use of fair value accounting in regulatory capital calculations.Journal of Accounting and Economics,62(2-3), 183-203. Ellul, A., Jotikasthira, C., Lundblad, C., Wang, Y. (2015). Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading.Journal of Finance,70(6), 2489-2538. Graham, Carmichael, Carmichael, D. R. (2012).Financial accounting and general topics(12th ed., Accountants' handbook ; v. 1). Hoboken, N.J.: John Wiley Sons. IFRS 13 Fair Value Measurement. (2018).Iasplus.com. Retrieved 27 March 2018, from https://www.iasplus.com/en/standards/ifrs/if IFRS 5 Non-current Assets Held for Sale and Discontinued Operations. (2018).Iasplus.com. Retrieved 27 March 2018, from https://www.iasplus.com/en/standards/ifrs/if Laux, C. (2016). 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