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Tuesday 24 December 2019

The Tudors Effect On The English Church Essay - 1303 Words

Argument Persuasion Essay: The Tudors Effect on the English Church â€Å"Nothing would be the same for any woman in this country again. From this time onward no wife, however obedient, however loving, would be safe. For everyone would know that if a wife such as Queen Katherine of England could be put aside for no reason, then any wife could be put aside.† (Gregory, 2002, 276) The Tudor dynasty was a well-known royal family during England in the 1500’s. The best known, and discussed ruler during this time was King Henry the VIII. He is known for his many wives, specifically six, and also his radical reformation of the English Church. King Henry VIII was very concerned with having a male heir to continue the dynasty. For that reason, he annulled his first marriage to Queen Catherine of Aragon. This annulment of his first marriage fuelled the creation of the English Church. Although Henry VIII may have acted in pure self-interest, this creation of the English Church would later lead to the Protestant Reformation. Students studying the Tu dor Dynasty should appreciate the steps taken in religious history by King Henry VIII. King Henry s desire for a male heir changed religious history. He was willing to annul his first marriage to ensure the continuation of the Tudor dynasty through a male heir. England wanted a strong alliance between England and Spain, leading to the marriage between Catherine of Aragon and King Henry VIII. Catherine had been married once before to Henry’sShow MoreRelatedThe Tudors Effect On History Essay1306 Words   |  6 Pages Argument Persuasion Essay: The Tudors Effect on History â€Å"Nothing would be the same for any woman in this country again†¦. For everyone would know that if a wife such as Queen Katherine of England could be put aside for no reason, then any wife could be put aside.† (Gregory, 2002, 276) The Tudor dynasty was a well-known royal family during England in the 1500’s. The best known, and discussed ruler during this time was King Henry the VIII. He is known for his many wives, specifically six, and alsoRead MoreThe Battle of Bosworth Field and its Effect on Government and Society1237 Words   |  5 Pagesarmy of Henry Tudor, Earl of Richmond and King Richard III. It was the 16th and penultimate battle of the War of the Roses. It was crucial to the outcome to the war and the history of the world to come. The battle of Bosworth Field effected England, through the military, as peace was brought to England after centuries of war, politically as Henry VII came to the crown, beginning the Tudor dynasty, with Henry VII revolutio n of Government, and Socially with the reformation of the Church in England withRead MorePrimary Source Analysis: The Act of Supremacy 15341185 Words   |  5 PagesI chose to research is The Act of Supremacy (1534). This was an act passed by the English Parliament establishing the English monarch, which at the time was Henry Tudor VIII, as the head of state and religious head of the Church of England. Although there is always some glamorization in the writing and depiction of historically based movies, I enjoyed both â€Å"The Other Boleyn Girl† and the cable series â€Å"The Tudors†. I found Henry VIII quite interesting, twisting both law and religion to suit hisRead MoreThroughout history, there have been many influential leaders who have affected the world in many1300 Words   |  6 Pagesworld in many ways. Some are remembered as horrible dictators, while others are thought of as people who benefitted society immensely. One of those very important leaders sh aped her country into what it is today. Queen Elizabeth I, the final ruler of Tudor, was honored by thousands during her reign as queen. Although Elizabeth of England faced a lot of prejudice throughout her lifetime, she still gained a good reputation among her people by handling the country well and did her best to fix its problemsRead MoreEssay on Queen Elizabeth I - Family, Religion, and Politics1479 Words   |  6 Pagesboth personally and politically. Although she had, at times, a horrible temper and a disagreeable personality, and suffered through many physical and psychological problems as an adult, Elizabeth proved to be one of the most remarkable monarchs in English history. Firstly, I will discuss Elizabeth’s family (including her many stepmothers), and then I will talk about her relationship with her siblings under their power. Thirdly, I will examine religion and how it affected her opinions and politicsRead MoreThe Beginning Of The Reformation1476 Words   |  6 Pagesnorthern and central Europe, reformers like Martin Luther and Henry VIII challenged papal authority and questioned the Catholic Church’s ability to define Christian practice.† On October 31 1517, Martin Luther nailed the 95 thesis’ to the door of the church of Wittenberg.†These theses were up for debate on the errors of indulgences and related matters which, for him, came into the category of useless ‘work s’ which distracted Christians from their true path to salvation, which was faith alone† They arguedRead MoreBurnings of Protestants and the Failure of Marys Religious Policy2836 Words   |  12 PagesBurnings of Protestants and the Failure of Marys Religious Policy After Mary had taken the throne from Lady Jane Grey in 1553, she had, in her view, the task of returning the church to the state it had been in at the start of 1534. By the end of the year of her accession, Mary had re-implemented the heresy laws and by her death in November 1558, a minimum of 287 Protestants had died in the flames at Smithfield and elsewhere across the country. At the end of Marys reignRead MoreQueen Mary Stuart Of Scotland And Queen Elizabeth I Of England1015 Words   |  5 Pagesabout that dominated Europe. Cousins, Queen Mary Stuart of Scotland and Queen Elizabeth I of England, formed an unpleasant relationship that ended with execution. The scandalous rivalry between Mary, Queen of Scots and Queen Elizabeth I had a profound effect on the politics of their time. Queen Elizabeth I was much more regal than her cousin, Mary Stuart of Scotland, and ruled her kingdom with poise and sophistication. When Elizabeth came into power, she had to rebuild the ruins that her half-sisterRead MoreQueen Mary and Queen Elizabeth of England1626 Words   |  7 Pagescountry was placed in women’s hands and their reigns were watched with a reasonable doubt. There is contrast of rule in terms of reigns between Queen Mary and Queen Elizabeth of England, both of whom were engaged in a protracted struggle for the English throne. Beside the legitimacy of their claims, there are more significant considerations which predestined them to either increase or lose their power. The rule and attitudes of the two monarchs bore significant influence upon the times in which theyRead MoreIs Queen Mary The First?1042 Words   |  5 PagesEighth, loved her as a child because he could send her to Noblemen, to other kingdoms, etc. as an entertainer for them. (englishhistorr y.net/..1mary1.html) Back in the 1500s, the standards of living were different than now and this might have had an effect on Mary. Some things back then were more acceptable than they are now. For example King Henry the Eighth had many different wives. He cut off their heads, divorced them, and etc. just because they didn’t give him a male heir. He treated his wives

Sunday 15 December 2019

The Issue Of Reflection Education Essay Free Essays

Contemplation as defined by the Oxford English lexicon ( 1993 ) means ‘idea originating in the head ‘ and head means ‘seat of consciousness, thought, will, and experiencing ‘ . It seems therefore that contemplation, in an every twenty-four hours term is about believing that involves will and feeling, therefore contemplation is really personal as we are all alone persons. So, if contemplation is believing why are we being assessed on it, and how can it be assessed as certainly we all think otherwise. We will write a custom essay sample on The Issue Of Reflection Education Essay or any similar topic only for you Order Now Are brooding model theoretical accounts, an assistance to assist me believe or an assistance to assist the assessor ‘s buttockss me? Am I being misanthropic or is cynicism accurate observation? Have we bury how to believe? Are we populating in an age where the gait of life is so fast that people do n’t hold clip to believe any more? Is that why contemplation is now being incorporated into course of studies or is it to heighten acquisition and the forming of constructs and connexions? Is it to do me gain what my ain thoughts are, and which are person else ‘s? Or is it as King and Kitchener ( 1994 cited Moon 2001, p.8 ) propose to dispute my acquisition and thereby better my cognitive ability? At first I thought that contemplation was a complicated issue, but so I learnt that it was about thought. When I foremost received this assignment I ‘thought ‘ that I would truly bask it, as I would be able to be originative but whilst reflecting during the action of roll uping my portfolio, and researching for my brooding essay, I have become resentful, non because I am immune to alter but because I feel that it is intrusive and a small patronising to give me person else ‘s theoretical account or formula of how to believe. It seems that Moon ( 2001, p.16 ) would hold with me as she suggests Are pupils told to reflect when really they will merely follow a formula ( e.g. set inquiries ; rigorous attachment to the Kolb rhythm ( Kolb, 1984 ) ) ? Make pupils have their contemplations as kids own their drama? From my personal experience I would implore to differ as when I used the brooding theoretical account of Price ( 2002 ) to reflect upon my unit A assignments I found it smothering and found myself over-inflating my beliefs of segregation so that I would hold something to compose about in that portion of the model. Bolton ( 1998 ) would propose that my defensive attitude is ‘a get bying scheme ‘ and that I am defying ‘change and development ‘ . Whereas Lifton ( 1961 cited Atherton 2003 ) describes the procedure of idea reform as ‘brainwashing ‘ . For me these theoretical accounts are common sense and hence I have been resentful towards them. During one of our lessons we were given a sheet of paper with brooding theoretical accounts on it and asked to take one to reflect upon our presentation. Personally, I had already reflected upon my presentation briefly instantly after I had finished it, so once more in more deepness in my auto on the manner place and so once more in even more deepness when I discussed it with my hubby, read all the presentation press releases, and compared my presentation with everyone else ‘s. Therefore personally I do n’t experience that I learnt anything by utilizing Price ‘s ( 2002 ) reflective model theoretical account. However I have since learnt upon reflecting on my acquisition manner that the bulk of my acquisition features are that of the ‘dreamer ‘ ( Cottrell 2003, p.63 ) . One of the strengths of the ‘dreamer ‘ is to reflect and measure good. Therefore I can appreciate that Price ‘s ( 2002 ) reflective model theoretical account may be more good to possibly, the leaner with ‘logician ‘ features as Cottrell ( 2003, p.63 ) proposes that their learning country to be developed is ‘personal contemplation ‘ . However I do non experience that pupils can be pigeon-holed into certain learning types, although I must acknowledge that most of my features were spot on with Cottrell ‘s ( 2003 ) dreamer larning manner. It would look that contemplation has been good to me after all, as it has made me cognizant of my learning manner or manners and made me gain that the usage of brooding models are smothering for me, hence I have thought approximately, ‘reflected upon ‘ and learnt something from ‘the experience ‘ . It seems that my learning experience is related to Boud et Al ‘s ( 1985 ) defini tion of contemplation as they defines it as A generic term for those rational and effectual activities in which persons engage to research their experiences in order to take to a new apprehension and grasp ( Draper 1999 ) . It seems that Boud et al view contemplation from the scholar ‘s point of position, underscoring the relationship of the brooding procedure and the learning experience. For illustration I have learnt from the experience of utilizing brooding model theoretical accounts that I find them smothering. Whereas Dewey ( 1993 ) defines contemplation as An active persistent and careful consideration of any belief or supposed signifier of cognition in the visible radiation of the evidences that support it and the farther decision to which it tends ( Draper 1999 ) . Dewey positions contemplation as experiential acquisition and that each experience influences future experiences. For illustration Dewey may hold that from the racial bias that I discussed in subdivision two that I take this experience with me to future experiences. For illustration through seeing some of the black citizens of Africa deformed via non being inoculated against infantile paralysis I have non hesitated to inoculate my kids against diseases such as infantile paralysis, epidemic parotitiss, rubeolas and German measles. Therefore a past experience can inform a present experience, such as whether I should let my adolescents to be inoculated against meningitis. Sch A ; ouml ; n ( 1993, 1987 cited Moon 2001, p. 3 ) focal points on contemplation in professional cognition and its development. He has identified two types of contemplation. These are ‘reflection in action ‘ and ‘reflection on action ‘ . Sch A ; ouml ; n proposes that these types of contemplations are used in alone state of affairss, where the practician is unable to use ‘theories or techniques antecedently learnt through formal instruction ‘ ( Moon 2001, p.4 ) . It would therefore look that ‘reflection in action ‘ and ‘reflection on action ‘ are extremely good to the attention and educational industries as practicians are working with persons who are more frequently than non, text book illustrations. Reflection is a cardinal portion of my child care pattern as I work with kids and households who are persons with alone qualities. This means that every clip I do an activity I may necessitate to make it otherwise as I wil l necessitate to see the person demands of the child/children and that of their parents. For illustration, if you were a mill worker and you packed bars your contemplation in action would n’t take as long, because you would be working with inanimate objects. Therefore your contemplations may be more matter-of-fact whereas in my occupation I am covering with babies, yearlings, kids and grownups, hence my contemplations are changeless and are more likely to be based upon emotions, as I am working with persons who have emotions excessively. As the chief ethos of my pattern is to handle each kid and household member as persons, I therefore reflect ‘in action ‘ throughout my on the job twenty-four hours and reflect ‘on action ‘ , sometimes instantly after an action, and sometimes subsequently in the eventide. For illustration when a parent arrives they may inform me of the feverish weekend that they have had. This information that I am provided with affects my contemplation in action. For illustration if I have been informed that a kid is likely to be really tired today and I have planned a feverish twenty-four hours, I would be believing on my toes and accommodate the yearss activities to suit a slumber in for that kid. It would look that contemplation is a paradox as there are many different significances and types of contemplation, the above being merely a few. What is evident though is that contemplation is really complicated which is dry sing that thought is really easy. Possibly so it is non the procedure of contemplation that is difficult, ‘the thought ‘ but, it is covering with the emotions that reflection brings. Possibly I am being assessed on my contemplation abilities as they are of import to my holistic personal, instruction and pattern development. Possibly my cynicism in the debut is healthy as, No adult male who worships instruction has got the best out of instruction†¦ Without a soft disdain for instruction no adult male ‘s instruction is complete. Gilbert K. Chesterton I surely feel that I have got my initial disdain for contemplation out of my system as I have realised that contemplation has helped me do connexions such as the nexus between my learning manner and seting the practical authorship of assignments off for every bit long as possible. Contemplation has as King and Kitchener proposed ‘improved my cognitive ability ‘ , as I now have a better apprehension of contemplation and myself. I besides feel that pupils do have their contemplations as they own their yesteryear experiences which they draw upon during contemplation. Personally I do non like brooding model theoretical accounts but I appreciate that they can be really good for pupils who find contemplation hard. How to cite The Issue Of Reflection Education Essay, Essay examples

Saturday 7 December 2019

Advanced Accounting Annual Reports Of JB HI-FI Limited - Free Sample

Question: Discuss about the Report for Advanced Accounting of Annual Reports of JB HI-FI Limited. Answer: Introduction This assignment is based on the subject of Advanced Accounting. During this assignment, the annual reports of JB HI-FI Limited and Harvey Norman Holdings Limited are analyzed in order to identify the extent to which the companies have followed the AASB (Australian Accounting Standard Board) standards. At the same time, the assignment has also compared the standards of annual reports of these two companies. At the end of the assignment, conclusion is derived by considering the key findings of the assignment. Along with the conclusion, the assignment also provides some recommendations for the improvements of annual reports of the companies. Analyzing the annual reports of JB HI-FI Limited and Harvey Norman Holdings Limited JB HI-FI Limited is one of the most popular retail organizations in Australia. The company is operating its business since 1974 and currently, it is located at 210 places. The company deals with the electronic products along with CDs and DVDs. As per the last years annual report, the company has earned profit of $135,555,000 and total revenue of the company was $3,456,016,000. The amount of total equity of the company in last year was $344,461,000 (Jbhifi.com.au 2016). Harvey Norman Holdings Limited is another large retail organization in Australia and it is operating its business since 1982. Presently, Harvey Norman Holdings Limited is operating business at 194 places in Australia and 86 places in the foreign countries. The company is having total 10000 employees only in Australia. The last years annual report has disclosed that Harvey Norman has earned revenue of $1,101,286 and the company was able to enhance the profit by 25.6% than last year (Harveynormanholdings.com.au 2016). However, if the annual reports of JB HI-FI Limited and Harvey Norman Holdings Limited are compared, then it can be identified that both of the companies have followed the standards set by Australian Accounting Standards Board or AASB. As per the auditors report presented in the latest annual report of JB HI-FI Limited, the company has provided the true and fair financial reports as required by AASB and Corporation Act 2001 (Jbhifi.com.au 2016). At the same time, the annual report of JB HI-FI Limited also mentioned that the presentation of the financial statement of the company has been done complying with the International Financial Reporting Standards s required by Accounting Standards AASB 101 (Jbhifi.com.au 2016). On the other side, the annual report of Harvey Norman Holdings Limited has also mentioned that the company has prepared the annual report as per the Australian Accounting Standards Board or AASB and International Financial Reporting Standards or IFRS. At the same time, the annual report noted that Harvey Norman Holdings Limited has also followed the Corporation Act 2001 (Harveynormanholdings.com.au 2016). However, in order to verify whether the companies have truly followed the AASB requirements or not, it is important to have an idea about the requirements of AASB. Some of the requirements of AASB are as under: Annual report of the companies must disclose all of the financial information that affects the interest of the stakeholders (AASB, C.A.S 2016). The financial statements in the annual report of the entity must include the consolidated financial statements The measurement of the assets must be done at their fair value (AASB, C.A.S) The financial statements must be presented in a way that ensures that comparability of the current years financial figures with the previous periods. The financial statements must be presented as per AASB 164, which suggests for interim financial reporting (Bond, Govendir and Wells 2016). Two companies, JB HI-FI Limited and Harvey Norman Holdings Limited, follow the above-mentioned requirements of the AASB, which can be indentified in the following extracts from the annual reports of the two companies: Extracts from the annual report of JB HI-FI Limited: Figure 1: Extract from annual report of JB HI-FI Limited (Source: Jbhifi.com.au 2016) Figure 2: Extract from annual report of JB HI-FI Limited (Source: Jbhifi.com.au 2016) Figure 3: Extract from annual report of JB HI-FI Limited (Source: Jbhifi.com.au 2016) In the above extracts, it can be identified that JB HI-FI Limited has prepared the consolidated financial statements and at the same time, it can also be seen that the financial report has provided the fair view of financial position. Along with that, the disclosure policy of the company is also clear in the above extract. The last extract from the annual report is clearly indicating the AASB standards that the company has followed. Extract from the annual report of Harvey Norman Holdings Limited: Figure 4: Extract from the annual report of Harvey Norman Holdings Limited (Source: Harveynormanholdings.com.au 2016) Figure 5: Extract from the annual report of Harvey Norman Holdings Limited (Source: Harveynormanholdings.com.au 2016) Figure 6: Extract from the annual report of Harvey Norman Holdings Limited (Source: Harveynormanholdings.com.au 2016) In the above extracts from the annual report of Harvey Norman Holdings Limited, it can be seen that the company has followed the standards of AASB. The company has also prepared the consolidated annual report. The extracts from annual report is also disclosing that the financial report has been prepared by following the historical cost method. However, the valuation of the land and buildings, investment properties, listed shares, derivative financial instruments has been done based on the fair value method. Therefore, the annual report of Harvey Norman Holdings Limited is indicating that the company has not properly followed the guidelines provided in the AASB in case of measurements of the financial values excepts some of the assets. On the other side, in the annual report of the company it has been mentioned that the corporate governance is good but there is nothing mentioned to support that the corporate governance is good. The directors report of the company has stated that the company has followed the principles of good corporate governance but which principles the company has followed has not mentioned in the report. On the other side, the annual report of JB HI-FI Limited has not mentioned about the corporate governance policies clearly. The company has stated that it has followed the relevant corporate governance standards but nothing is mentioned about the policies of corporate governance. Moreover, the annual report of the company has not maintained AASB 137 properly. As per AASB 137, an entity is bound to disclose the contingent liabilities if it considers itself responsible towards the society. However, if the annual report of Harvey Norman Holdings Limited is noticed, then it can be seen that the annual report has clearly disclosed the contingent liabilities of the company. The annual reports of Harvey Norman Holdings Limited and JB HI-FI Limited have nothing mentioned about their CSR (Corporate Social Responsibilities). However, as per the standards of corporate reporting, it is essential for the organizations to mentioned about their corporate social responsibilities in the annual reports (Council 2015). Australian Accounting Standards Board is under the International Financial Reporting Standards and disclosing the corporate social responsibilities is mandated by IFRS (Kent, P. and Zunker 2015). On the other side, the annual reports of these two companies have stated the consolidated financial statements for only two years 1. The year for which the report is prepared that is 2015 and 2. One previous year that is 2014. However, as per the standards stated in AASB, the companies are required produce the financial statements for current year and that must show the comparability of previous years (Dakis 2016). This is clearly indicating that the companies have not fulfilled the AASB requirements properly. Reasons behind the mismatch with the AASB The reason for which the companies have manipulated their annual reports may be less knowledge of the accountants. It can be happened that the accountants are not aware of the requirements of the AASB standards. However, Rudzani and Manda (2016) argued that the preparation of annual report is not the sole responsibility of the accountants. The annual report of a company represents the company and its financial performance. Therefore, it is the duty of the higher authority to check the annual reports before it is published. There may be an intension of misstating the financial transactions in the annual reports. Lockwood (2015) commented that the companies sometimes ignore the AASB or IFRS standards in order to enjoy some unethical benefits like, tax evasion or paying less return to the shareholders and investors. For example, in the annual reports of JB HI-FI Limited, the company has not mentioned about the contingent liabilities, which indicates that the company is not responsible towards the society as per AASB 137 (Zhou, Birt and Rankin 2015). Due to this, the company can easily avoid its social responsibilities, which can increase its profit level or minimize its costs. Apart from that, in the 2015s annual report, the companies have not showed the comparison between the financial performance of 2015 and previous few years. This can be interpreted as the companies had intension to under-state some financial figures or values, which helps the companies to conduct tax evasion. At the same time, the companies can over-state the financial values in order to mislead the investors. The unclear corporate governance policies in the annual report of the companies may be the effect of companies intension to mislead the external stakeholders (Dakis 2016). In the annual reports of the companies it is only written that the corporate governance has followed the good corporate governance principles but the stakeholders will not get any idea about the corporate governance policies by reading this statement. Comparison between the annual reports of JB HI-FI Limited and Harvey Norman Holdings Limited The companies JB HI-FI Limited and Harvey Norman Holdings Limited are the well-known business organizations in Australia as well as in the international market. However, if the annual reports of these two companies are compared, then it can be identified that the annual reports of the two companies have followed more or less similar formats and standards. The annual reports of both the companies have mentioned that they have followed the AASB requirements. The annual reports of Harvey Norman Holdings Limited and JB HI-FI Limited have followed the AASB 1031 Materiallty, AASB 2012-3, AASB 2013-4. However, there are few differences between the annual reports of the two companies. For example, in JB HI-FI Limited, the annual report has mentioned that the company has followed the AASB standards like, AASB 2013-3, AASB 2013-9 but in case of Harvey Norman Holdings Limited, the annual report stated that the company has followed AASB 2013-5 other than AASB 2012-3 and AASB 2013-4. There is a similarity between the two annual reports and that is in the valuation in the financial transactions. In the annual reports of both the companies, it has been identified that they has valued or measured the financial transactions other than few assets and transactions as per the historical cost method. In case of land and buildings, derivative financial instruments, listed shares the valuation is done as per the fair value method. Conclusion and Recommendations In this assignment, it has been identified that the annual reports of JB HI-FI Limited and Harvey Norman Holdings Limited have followed the standards provided in Australian Accounting Standards Board. During the analysis in the assignment, some extracts from the annual reports of the companies have been provided, which disclosed the truth of maintaining the AASB standards. However, in the in-depth analysis of the annual reports, it has been found out that in some cases, the companies have not followed the standards or requirements of AASB properly. In case of valuation of the assets and other financial transactions, the companies have followed both historical cost and fair value methods while measuring the assets and other financial transactions and instruments. In the comparison between the annual reports of the both the companies, it has been identified that the annual reports of both the companies are more or less similar. However, there are some differences between the two annual reports. The AASB standards which are followed by the companies different in both the companies. However, few standards are common in both the companies. Recommendations: The companies need to follow the AASB standards properly. The companies need to show the consolidated financial statements for at least last three years so that the comparison can be done properly. At the same time, the companies must state about their corporate social responsibility activities in their annual reports. Along with that, the companies also need to mention their contingent liabilities in the financial reports. Reference list: AASB, C.A.S., 2016. Consolidated Financial Statements. Bond, D., Govendir, B. and Wells, P., 2016. An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136.Accounting Finance. Council, G.M., 2015. Infrastructure Assessment Report. Dakis, G.S., 2016. Upcoming changes to contributions and leasing standards.Governance Directions,68(2), p.99. Harveynormanholdings.com.au, 2016. Harvey Norman Company Reports Announcements. [online] Harveynormanholdings.com.au. Available at: https://www.harveynormanholdings.com.au/ [Accessed 7 Aug. 2016]. Jbhifi.com.au, 2016. JB Hi-Fi | Australias Largest Home Entertainment Retailer. [online] Jbhifi.com.au. Available at: https://www.jbhifi.com.au [Accessed 7 Aug. 2016]. Kent, P. and Zunker, T., 2015. A stakeholder analysis of employee disclosures in annual reports.Accounting Finance. Lockwood, A., 2015. There's no containing water asset valuation methodologies.Water: Journal of the Australian Water Association,42(3), p.36. Rudzani, S. and Manda, D.C., 2016. An assessment of the challenges of adopting and implementing IFRS for SMEs in South Africa. Zhou, T., Birt, J. and Rankin, M., 2015. The value relevance of exploration and evaluation expenditures.Accounting Research Journal,28(3), pp.228-250.