Children Of The Foster Care System Essay - 1803 Words

Mental health care is often not prioritized in United States. Many, though, require the support for their mental health and depend on the government to support them. Children in the Foster care system are one of the many groups that do not receive the care they deserve. Maintaining good mental health is hard for any individual but children in the foster care system have an added burden. Children in the Foster care system have already gone through a traumatizing experience. The traumatizing experience at a time when still developing can have a major impact on their futures, behavioral developments and mental stability. Not properly helping them adjust to the life in this system is neglect. Children placed in foster care have been removed from their home and not able to care for themselves. They depend on others and for the most part the resources they require are not accessible or not in abundance for them. Children in foster care are a group that are observed quite frequently due to their circumstances and the involvement of the government in their lives. In the United States, it was reported that, â€Å"There are more than 400,000 children living in the foster care system† (Center for Family Representation). It was reported, â€Å"The majority of children in foster care are very young, the average age of kids is nearly 9† (ACFARS Report). Being very young and put into a new lifestyle is hard to adapt to. In a report it is noted that, â€Å"Former foster youth experience more than 7Show MoreRelatedChildren Of The Foster Care System920 Words   |  4 Pagesonly place you have had to call home for 18 years. That’s how it is for a teenager in the foster care system. It doesn’t matter how good you thought your life was, good behavior, or love, for some turning 18 means freedom, cigarettes, army, voting e.tc however, for children in the system 18 means homeless, hungry and alone. Each year, an estimated 20,000 young people age out of the U.S. foster care system. Many are only 18 years old and still need support and services (. Several studies show thatRead MoreThe Development Of Children And The Foster Care System Essay1986 Words   |  8 PagesResilience Youth who emancipate from the foster care system face disproportionately higher rates of homelessness, unemployment, lower educational levels, substance use, mental illness and other high-risk behaviors (Calvin, 2010). Foster youth are unintentionally damaged by the systems that are meant to care for them and that is why they require additional services, in order to be able to overcome the obstacles they might face when transitioning out of foster care and into independent living. TransitionalRead MoreChildren Aging Out Of The Foster Care System1615 Words   |  7 Pagesand left to survive in foster care for an undefined period of time. Think about lingering within the system for years and suddenly loosing any kind of aid at the age of eighteen. This is a reality for thousands of children in America’s foster care system. There are kids that are searching for a home and family -- and many of them never get one. These youths are all hoping and wishing for a permanent place to go back to. The number of children aging out of the foster care system annually is a seriousRead MoreThe Effects Of Foster Care And The Abuse Children And Teens Face While Moving Through The Broken System Essay1652 Words   |  7 Pagesthe System That Needs To Be Fixed It is past midnight when loud banging sounds wake you. Something is wrong. All of a sudden, you hear the door being kicked down as the wood splinters and the glass shatters. Before you know it, the police have rushed into your home like a swarm of bees and have taken your parents into custody. Adding to this already bleak situation, a social worker has arrived and places you and your siblings into DHS custody. Since you have no other relatives to take care of youRead MoreFoster Care Literature Review882 Words   |  4 PagesIntroduction Foster care is a growing epidemic in the United States. Youth who are involved in foster care are more likely to have contact with the criminal justice system, become addicts, and not be able to find employment. As a society we try to care for the child as best as we can. The average cost to help provide for a child is roughly $11,000 per year. The rate of a child being neglected in foster care is much higher than a child living with biological parents that’s being neglected. A childRead MoreA Deeper Look Into Child Welfare Services1039 Words   |  5 Pagesthere are programs designed to protect children. There are foster care, group homes, and other services for children safety. The Child Protective Services in Alabama has the sole purpose of helping children in cases of neglect and abuse (Child Protective Services). These services include foster care programs where children who are at risk of harm from birth family, or who suffers from mental, emotional, or physical issues. These services provide care to all children who meet the state qualifications andRead MoreProblems Within The Foster Care System1641 Words   |  7 PagesProblems within the Foster Care System The foster care system has been stretched too thin as the turn of the 21st century rolled around. Higher entrance into the system with new policies and lower staff has given way to a new problem-the highly abusive environment that surrounds the whole system. The mistreatment of the children and their foster families within in the system is now a prevalent issue in the Child Welfare Organization. The long-term effects of the abusive foster care system comes from theRead MoreNegative Effects Of Foster Care1402 Words   |  6 PagesThe foster care system in America negatively affects the lives of adolescents in the system mentally and physically. On any given day there are over 428,000 children in foster care and more than 20,000 kids age out of foster care with no permanent family; therefore, they are being left behind socially, educationally, mentally, and under developed for the real world. Foster care first started in the nineteen hundreds when Charles Loring Brace created the à ¢â‚¬Å"Children’s Aid Society† in New York. ThenRead MoreThe Effects Of Childcare And Non Parental Guardians1323 Words   |  6 PagesThe National adoption Agency defines foster care as â€Å"a temporary arrangement in which adults provide for the care of a child or children whose birthparent is unable to care for them. Foster care is not where juvenile delinquents go. It is where children go when their parents cannot, for a variety of reasons, care for them. Foster care can be informal or arranged through the courts or a social service agency. The goal for a child in the foster care system is usually reunification with the birth familyRead MoreFoster Care Uncovered Essay1531 Words   |  7 PagesFoster care is an agency that takes in more than 250,000 children EVERY year. With this many children entering the system every year; the amount of problems on finding the right caregiver for the child increases tremendously. When these problems are created there are many eff ects that can happen to the child that can last short-term and unfortunately long-term. Fortunately, there are multiple solutions for these problems that everyone can do so that everyones position is improved. Foster care agencies

Gender Inequality By Emma Watson - 1325 Words

â€Å"There s nothing wrong with being afraid. It s not the absence of fear, it’s overcoming it. Sometimes you ve got to blast through and have faith.†(Emma Watson) Gender inequality is a problem that people face in everyday life, whether it comes in the form of gender stereotypes or a pay difference, it’s something everyone deals with. As a UN Global Goodwill Ambassador, Emma Watson is striving to abolish gender inequality around the world. She is working with the program HeForShe to make gender equality not just a conversation topic, but tangible or substantial. Emma Watson was born in Paris on April 15th, 1990, but was raised in England. When Emma Watson auditioned for Harry Potter and the Sorcerer’s Stone she was nine years old. This role had her rise to fame quickly. Emma Watson went to Brown University later graduating with a bachelor’s degree in english literature. She said at her UN speech, â€Å"My life is a sheer privilege because my parents didn’t love me less because I was born a daughter. My school did not limit me because I was a girl. My mentors didn’t assume I would go less far because I might give birth to a child one day†¦ not all women have been afforded the same rights that I have. In fact, statistically, very few have been.†. One of the main inequalities between men and women, is salary. The usual gender pay gap when it comes to some jobs is 80 cents to a dollar. Even in jobs where it requires the same experience and capabilities. There are male andShow MoreRelatedEmma Watson : Equality And Equality768 Words   |  4 Pages Emma Watson is known to the world as the actress that plays Hermione Granger in Harry Potter but in July of 2014 (1) but on September 20 2014 when she gave her speech for a new campaign she said I was appointed as Goodwill Ambassador for UN Women six months ago.(2) Emma stated I am reaching out to you because we need your help. We want to end gender inequality and to do this we need everyone involved. (2) Emma Watson began her speech by asking for help from not only women like most would assumeRead MoreA Room Of Ones Own By Virginia Woolf1116 Words   |  5 PagesMany women have become involved in the gender equality fight throughout history. In order to make their thoughts and opinions effective, they must employ rhetorical devices in order to persuade and engage their audiences. In Virginia Woolf’s essay, â€Å"A Room of One’s Own†, she uses symbols, themes, and personal experiences in order to explain why women are unsuccessful in society. In Emma Watson spe ech â€Å"Gender Equality is Your Issue, Too† she utilizes ethos, themes, and personal experiences to inviteRead MoreEmma Watson Un Women Goodwill Equality Speech Summary740 Words   |  3 Pages UN Women Goodwill Ambassador, Emma Watson, in her speech, â€Å"Gender Equality is Your Issue, Too,† advocates for feminism and invites men around the world to join the movement. Watson’s purpose is to recruit men to join HeForShe, a UN Women movement for gender equality. She utilizes an authoritative yet authentic tone in order to persuade men to support feminism. Watson begins her address by explaining the HeForShe campaign and calling out for support. Immediately, she appeals to ethos by establishingRead MoreEmma Watson Feminism Essay1682 Words   |  7 Pagesrepresents the gender inequality for both men and women. In 2014, Emma Watson, a twenty-four-year-old British actress, and the UN Women Goodwill Ambassador co-hosted a special event for the UN Women’s HeForShe campaign. Before Watson was a UN Women’s Ambassador, she was known as a strong activist for women’s rights. The importance of the HeForShe campaign, which is a united movement, to spread and inform the gender equality awareness for both men and women to the public. As a speaker, Watson comes acrossRead MoreThe Body Language Of The Speaker, And The Emotion930 Words   |  4 Pages On September 20, 2014. Emma Watson, a famous movie actress known for her movie series, Harry Potter, launched a speech at the United Nations called,HeForShe. In her speech she was using audience appeals, repetition, diction to argue the reality of the gender inequality that still existed and call for actions taken by men and women together. The definition of audience appeal is the quality of being attractive to an audience(Collins English Dictionary). Emma was using her good reputationRead MoreGender Equality And The Movement For Women s Rights On A Global Scale1174 Words   |  5 Pagesawareness about gender equality and the movement for women’s rights on a global scale. In fact, there are two controversial perceptions of the meaning of feminism and what feminists stand for. For many years, feminism is considered a series of mere actions exhorting for only women, which is anti-men and overaggressive. Recently, there is a gradual change in the understanding of what feminism is. It is all about the equality that every living human should be treated regardless of gender, race, religionRead MoreAnalysis Of Emma Watson s The Un Woman Goodwill 1807 Words   |  8 Pagesinto purposeful action,† (Emma Watson). This quote by Emma Watson illuminates the powerful impact of her gender equality speech by exh ibiting her audience’s immense interest in the new HeForShe campaign. Emma Watson, the UN Woman Goodwill Ambassador delivered this speech on September 20, 2014, at the United Nations headquarters in New York in order to launch the HeForShe campaign, which promotes the involvement of both sexes with feminism in an attempt to accomplish gender equality throughout the worldRead MoreDiscrimination Against Women s Rights1543 Words   |  7 Pages(Hawkins 1). Gender inequality is the pressing current human rights issue, including disparities in education, employment, healthcare, power and decision-making, violence, and poverty that impacts billions of women and girls from every part of the world throughout their lifetime (UN Statistical Division, 2010; UN Women, 2011a). The United Nations has extended efforts for growing global rights effort to compensated the deeply rooted gender inequality (Hawkins 1). This paper addresses gender based inequalityRead MoreWomen As Apart Of The Fe minist Equation1011 Words   |  5 Pagesdifferent reactions. Watson suggests that some people feel that feminism is â€Å"man-hating†. Others feel that feminism should mean that women should be the dominant gender. Watson defines feminism in her speech as equality of genders on a political, economic and social spectrum (Watson). Watson is primarily arguing, however that feminism is not an issue that is specific to women. Feminism is the issue of all people; she also suggests that by address the issues of men’s inequality that it will transferRead MoreFeminism And The World Can Be Better Place For Both Men And Women959 Words   |  4 Pages Emma Watson, globally renowned and beloved actor, is now a Global Goodwill Ambassador and has recently delivered a speech in which she introduced a new campaign, HeForShe, which has gone viral. Watson has chosen to focus her attention on the rising and complex topic of feminism and aims to help make it simple and easy to understand. Watson wants men to know that â€Å"gender equality is [their] issue too†, and that they too can and should stand up for the rights of both women and men (Watson). Watson

CARD Report For Literature With Sample - 1156 Words

Card Report You will be writing a card report for each of the novels you have read. A card report is a way of analyzing a fictional work into its several elements. It is called a card report because it has often been done on a 5 by 8-inch index card. This report is a preliminary analysis of the novel. This is not only an assignment in analyzing literature but also in writing. You do not have much time or space, and so every word counts. On your report you should include the following: 1. The title of the story and the date of its original publication 2. The author s name and birth and death dates. 3. The name of the central character, together with a description of the character s main traits or features. 4.†¦show more content†¦Tone: The tone is light and humorous throughout much of the novel because of Huck’s point of view and his innocent view of many things, but the tone is serious, ironic, and critical whenever Huck encounters violence and death. Theme: One thing that makes an individual mature is to gain insight into the darker side of human beings. Style: Twain’s style is marked by the dialects of his characters, by the symbolism of the river and the shore and of Huck’s actions. The dialects help make the characters seem more like real people. The river and the shore motifs come to symbolize Twain’s view of society. Evaluation: Although the dialect of some of the characters takes some getting use to, I enjoy this book. This is an American classic, filled with humor but critical of people who can be so civilized and so cruel at the same time. It is a boy’s adventurous coming of age that celebrates the individual spirit of America and the romantic vision of innocence and virtue in nature. Quotations: â€Å"You feel mighty free and easy and comfortable on a raft.† p. 92 This is Huck’s observation about the difference between living on the shore and living on the river. â€Å"If I never learnt nothing else out of pap, I learnt that the best way to get along with his kind of people is to let them have their own way.† p. 99. Huck makes this observation when the Duke and King force their way on to the raft. ItShow MoreRelatedThe Advantages of Virtual Oscilloscopes1324 Words   |  5 Pagesjob sites to monitor working conditions at the same time. To reduce the cost of the system, the data acquisition was done using built in sound card of the PC in place of DAC. This work was done using LABVIEW as the GUI and also included interface to the soundcard using protection circuits. The only drawback in such a system is the bandwidth. Since sound card has been used as A/D and D/A converter, the signals of audio frequency can only be analyzed that is signals of frequency range 2Hz to 22 kHz.Read MoreCafs I.R.P Study Notes1352 Words   |  6 Pagesneeded -Info needed to answer question -statistics -descriptions/definitions -literature to be reviewed Research Methods -what methods you will use -secondary sources -how you will conduct your research Timeline -how long you will spend on each aspect of the report Research Methodology -survey - process of conducting a study. Uses interviews or questionnaires. Can be few or many peopleRead MoreComputer Fraud And Identity Theft1705 Words   |  7 Pagesall complaints. The most common form of reported identity theft was government documents/benefits fraud, 34%, followed by credit card fraud, 17%, phone or utilities fraud, 14%, and bank fraud, 8%. Forty-one percent of identity theft complainants reported whether they contacted law enforcement. Of those victims, 74% notified a police department and 61% indicated a report was taken. (Government Census, 2012) There are many ways to counter identity theft, some being not to give out personal data or toRead MoreBiometric Codes And Biometric Identification1637 Words   |  7 Pagesidentification consists of two stages: †¢ Enrollment: During the enrollment stage, a sample biometric is acquired from the individual. Unique characteristics this sample are then extracted to form a biometric template which is used for subsequent comparison. †¢ Verification: During the verification stage, an updated biometric sample from individual is acquired. Similar to enrollment, features of this biometric sample are extracted. These features are then compared with the previously generated biometricRead MoreStrangers: Identity Theft and Identity Fraud 1604 Words   |  6 Pagescredit cards, passcodes, or ATM pins. They can also listen, without you being aware, to your telephone conversations and gather information, such as your name, address, credit card/ account number, social security, security answers, address, and any other information sensitive information you might provide to financial agencies during a phone call conversation. Another way is through dumpster diving. This is when the thief goes through your garbage and collects copies of checks, credit cards, bankRead MoreConsumer Behavior Towards Credit Card Usage10476 Words   |  42 PagesJournal of Management and Marketing Research Consumers and credit cards: A review of the empirical literature Phylis M. Mansfield Penn State University – Erie Mary Beth Pinto Penn State University – Erie Cliff A. Robb University of Alabama ABSTRACT Research in the area of consumer credit card attitude and behavior has provided an abundance of literature in the business, psychology, and public policy fields. Beginning in the 1960s, the work revolved around descriptive characteristics and evolvedRead MoreSecurity Issues Of Smart Card Technology3524 Words   |  15 PagesCESCOM10227-7 Title of Research Paper: Security Issues in Smart Card Technology Student Name: Sathish Kotte Student Number: 12033769 Contents Introduction: 3 Topic Area of Proposed Study: 3 Intellectual Challenge: 4 Research Question: 5 Aims and Objectives: 5 Literature Review: 6 Research Methodology: 8 Research Design: 9 Research Approach: 10 Data Collection Methods 10 Secondary Research Methods 11 Primary Data Collection Methods: 11 Sample Selection Process: 11 Data Analysis: 12 Ethical Considerations:Read MoreTechnologys Impact on the Jamaica Constabulary Force914 Words   |  4 Pagesreliable information. 3.2 Population Sample The population for this study comprises offers of the JCF Mobile Operations stationed in Area 5 (Kingston, St. Andrew and section of St. Thomas) These officers operate from the Traffic Division Headquarters located on Elliston Road and other police station including Half Way Tree, Cross Road, Morant Bay etc. There are approximately 200 officers stationed in the Area 5 Traffic Division. The desired sample size is 25% of the population or 50 officersRead MoreEffects Of All Day Kindergarten Programming On Academic Performance And Classroom Social Behaviors1432 Words   |  6 Pagesprepare their children to achieve long term school success (Boardman, 2005). The purpose of this literature review is to review the effects of an all-day kindergarten program and how it influences academic performance and classroom social behaviors of kindergarteners. Review of Literature Parent and Teacher Observations. However one chooses to look at the situation, both parents and teachers report greater satisfaction with full-day programs. The various reasons as to why this is could be are numerousRead MoreJournal of Health Organization and Management1408 Words   |  6 Pagesregarding performance in hospital settings. (Conway Monks, 2008, Stanton et al, 2010). Given that organisationally the NHS is going through a period of change and financial constraints, hospital performance is under scrutiny with well-publicised reports of sub-standard care (Gov. UK 2013). These issues are relevant to the present time and attention is being paid to HRM in hospitals as evidence from previous research in the US (McClure and Hinshaw, 2002) showed that progressive HR practices were related

Adelaide Brighton Produces Clinker

Question: Discuss about the Adelaide Brighton Produces Clinker. Answer: Introduction: The report aims to contrast two organisations, which are listed in the Australian Stock Exchange (ASX). The purpose is to check whether the organisations conform to the user needs in relation to the financial reports, which have been prescribed in the conceptual framework of accounting. In addition, the report further depicts the way that conceptual framework including prudence shows the differences in corporate reporting. Therefore, the two organisations that have been selected to fit the purpose of this study include Adelaide Brighton and ABM Resources NL. In addition, the reporting needs imposed on the accountants of the two organisations and those charged with corporate governance have been briefly enumerated. The scope of the study comprises of extracts from the annual reports of the two selected organisations and their conformance to the standard requirements of AASB. Henceforth, the report illustrates valid reasons for the compliance of the reporting needs, according to the guidelines of AASB. This has been conducted with the help of the extracts in relation to the notes of the financial statements and in the report of the Director. Adelaide Brighton is one of the leading organisations in Australia, which deals with lime, cement and dry blended products. In other words, the organisation is primarily engaged with the production process and product supplies required to develop and construct the infrastructure and utilise the same for processing of minerals throughout the Australian market. Adelaide Brighton is an ASX listed firm under SP/ASX 100 and the firm has an employee base of around 1,400 in different states and territories of Australia. In addition, the company is involved in encouraging and nurturing diversity, which is highly suited to ensure the interests of the shareholders (Adbri.com.au 2016). ABM Resources NL is an exploration firm, which has fostering numerous gold discoveries in the northern province of Australia. The firm is listed under SP 500/ASX with an employee base of around 1,000. The firm is committed to the programs if regional exploration throughout its widespread holdings (Adbri.com.au 2016). Analysis of Adelaide Brighton and ABM Resources NL: Compliance of the annual reports with the conceptual framework and AASB standard requirements The executive remuneration policy has been selected as the main factor with conformance to the annual reports with the conceptual framework and AASB requirements. The above-mentioned policy has been enumerated briefly in the context of the two chosen organisations: Adelaide Brighton: It has been observed from the annual report of the organisation that the executive remuneration comprises of 25% of awarded STI, which is transferred directly to the shares if Adelaide Brighton. 50% of the shares are deferred in two years, while the remaining shares are deferred in three years. The appointment of the CEO remuneration is developed on a part of short-term incentive and long-term incentive. In 2015, the distribution of remuneration, as per equity share for long-term incentives, has been 33.5%. However, in the year 2016, 33.5% distribution is associated with equity shares and 8.5% is associated with the short-tem incentives. The remaining incentives received on the part of the executive are associated directly with cash. The same is applicable for the key management personnel of the organisation. The diagrammatic illustration, as represented in the annual report, has depicted the increasing trend of the cash share and equity remuneration (Refer to Appendices, Appendix 1) . According to the financial performance disclosure in the report of remuneration summary of the directors, the strong financial position is associated with the company remuneration. In addition, the directors report of Adelaide Brighton depicts that the value of NPAT has risen by $35.2 million or an increase of 20.4% in 2014. According to the report of summary remuneration, the revenue of the organisation has increased by $75.3 billion. Along with this, the EBIT of the organisation has increased by $51.1 million with a percentage increase of 20.6%. The cash proceeds realised from the land sale have amounted to $47.9 million in 2015, which has generated NPAT of $34.9 million (Refer to Appendices, Appendix 2). ABM Resources NL: The executive remuneration of the members of the organisation is directly associated with both shares and profits. It has been observed that performance measurement ascertaining the compensation received on the part of the CEO is a combination of the cash shares. The main difference with Adelaide Brighton in relation to the executive compensation reporting has been observed in the percent distribution of the incentive allocation. The executive directors, key management personnel and staffs are provided with a fixed salary base and benefits. The net revenue of the organisation has declined considerably to $392,368 in 2015 from $4,948,009 in 2014. However, it has increased significantly to $36,149,624 in 2016. In addition, the organisation makes limited long-term benefits to the executive directors and key management personnel of the organisation. However, the percentage of remuneration distribution in the form of detailed breakdown has not been presented in the annual report of the organisation. In this regard, Carey, Potter and Tanewski (2014) advocated that the percentage of equity and cash distribution of remuneration is required to be depicted in the annual report to ensure transparency in the accounting policies of an organisation. The detailed presentation of the remuneration of ABM Resources NL has been presented in Appendices (Refer to Appendix 3 and Appendix 4). Conformance to remuneration disclosure in accordance with the AASB guidelines: According to the guidelines of AASB 1046, the organisations are required to disclose the remuneration structure of all the individual directors. In addition, a minimum of five executives need to be presented in terms of the economic enterprise at the time of preparing the financial report (Aasb.gov.au 2016). In addition, it is to be borne in mind that the executives and directors need to be treated as mutually exclusive individuals. From the remuneration report of Adelaide Brighton, the organisation has conformed to the AASB 1046 guidelines by disclosing the remuneration structure of five executives associated with the economic entity. The names of the organisational directors have been presented in Appendices (Refer to Appendix 5). On the other hand, ABM Resources NL has Prudence with the AASB benefits and guidelines Adelaide Brighton: In accordance with the notes to the consolidated financial statements depicted in the annual report of Adelaide Brighton, the contract revenues would fall under AASB 15 Revenue from Contracts with Customers. The prudence has been observed in terms of the replacement disclosures of the current AASB 118, which is involved with the product and service contracts along with AASB 111 involved with construction contracts and AASB 115. The major benefit includes minimising the risk associated with the control notion to realise at the time of product and service transfers to the customers. The diagrammatic representation of this disclosure of this disclosure has been presented in Appendices (Refer to Appendix 6). Therefore, Adelaide Brighton has complied effectively with the guidelines of AASB to assure the implementation of the same after January 1, 2018. In addition, the organisation has disclosed the current standard to cover up the leases according to AASB 117, which would be replaced by AASB 116. With the implementation of this standard, the major advantage would be the incorporation of a new accounting model, which has a single lessee for the realisation of assets and liabilities. These would include all leases having tenures of above one year (Humphrey, ODwyer and Unerman (2014). However, Henderson et al. (2015) argued that this could not be applied if the value of the underlying asset is low. In this case, the organisation has shown conformance to the AASB guidelines by ensuring the implementation of the standard after January 1, 2019. The disclosure has been presented in a diagrammatic view (Refer to Appendices, Appendix 7). ABM Resources NL: According to the annual report, the financial statements have been developed in compliance with the needs of the Corporations Act 2001 issued on the part of AASB. The disclosure provided under the obligation of retirement benefits has been valued under the guideline provided under AASB 119, which is related to employee retirement benefits. The prudence has been observed in relation to the disclosure of financial instruments of AASB 9. The major variation is observed in case of the data of application pertaining to standards of AASB 15 for the date of revenue recognition. In case of Adelaide Brighton, the rule would be applied after January 1, 2018, while for ABM Resources NL, the date is after July 1, 2018. In addition, the organisation has conformed to the AASB 15 lease guidelines by ensuring that the standard would be implemented after July 1, 2018. The major advantage would be seen in lessee terms, as they would be able to realise the liability of lease, which reflects the incorporation of right-of-use asset and future payments to be applied to the contracts (Carey, Potter and Tanewski 2014). In addition, another benefit would be further observed in information disclosures associated with the contract of leases and the interest expenses. Furthermore, it would enable segregation of liabilities with the financial operations, specifically for the leases having low value. The disclosure has been presented in the form of diagrammatic illustration (Refer to Appendices, Appendix 8). Tax disparity in disclosures Adelaide Brighton: As depicted out in the annual report of the organisation, it is clearly inherent that the operating income has been $298.6 million, while NPAT has been $207.9 billion. Although a detailed dissection of the report has been presented and observed to be identical; however the NPAT has been $207.8. Therefore, it could be adjudged as the overstatement in profit and loss account of the organisation (Guide 2013). ABM Resources NL: As per the income statement of the organisation, detailed segregation of the operating expenditures has been presented in the annual report. The loss before income tax and expense of the organisation has been found as $21,616759. In addition, the firm has disclosed its net income after tax accurately as $21,616,759 because the company has incurred loss. In this context, Kober, Lee and Ng (2012) stated that an organisation does not have to incur any tax payments, if it incurs net losses. Therefore, ABM Resources NL has not made any discrepancy in its reporting procedures. Leasing disclosures After evaluation of the annual report of the organisation, it has been found that the rights of lease have limited useful lives, which vary from two to twenty years. In order to amortise its intangible assets, the company uses the straight-line method. In addition, it has been observed that the financial lease of the organisation has been $0.7 million in 2015, while the non-current leases like long-term loans have been provided as $328.8 million along with sum of $329.5 million. Moreover, the organisation has made lease commitments of $1.7 million in 2016. ABM Resources NL: According to the annual report, the firm is not efficient enough to disclose its leasing amounts in terms of financial leases. The company has only disclosed its operating leases and it does not make utilisation of the straight-line method to depreciate or amortise its assets. It has been observed that the operating lease of ABM Resources NL has amounted to $35,496 in 2016, which has been $251,679 in 2015. This has been depicted in the form of a diagrammatic illustration (Refer to Appendices, Appendix 9). Conclusion: According to the criteria of remuneration disclosure, Adelaide Brighton has been highly efficient in depicting the distribution of cash and equity share of the company remuneration. On the other hand, ABM Resources NL needs to depict the cash apportionment and distribution of equity shares in an effective manner. According to the prudence with the guidelines of AASB, Adelaide Brighton needs to adopt AASB 15 Revenue from Contracts with Customers before January 1, 2018 for receiving the expected advantages. However, there is tax disparity in case of Adelaide Brighton in order to avoid overstatement of the financial reports of the organisation. Finally, in terms of leasing disclosures and disclosures related to intangible assets, Adelaide Brighton has been found to be more compliant in relation to the accounting framework of AASB. However, ABM Resources NL needs to disclose its financial leases in its annual report to maintain conformance to the previously-mentioned framework of account ing. References and Bibliographies: Aasb.gov.au. (2016). [online] Available at: https://www.aasb.gov.au/admin/file/content102/c3/AASB1046_01-04.pdf [Accessed 7 Dec. 2016]. Abmresources.com.au. (2016).Company Overview ABM Resources. [online] Available at: https://www.abmresources.com.au/corporate/company-overview/ [Accessed 7 Dec. 2016]. Adbri.com.au. (2016).Adelaide Brighton produces clinker, cement, concrete and lime.. [online] Available at: https://adbri.com.au/aboutus [Accessed 7 Dec. 2016]. Carey, P., Potter, B. and Tanewski, G., 2014. AASB Research Report No. Carey, P., Potter, B. and Tanewski, G., 2014. Application of the Reporting Entity Concept in Australia.Abacus,50(4), pp.460-489. Guide, P., 2013. Introduction to the Financial Framework.Financial Management. Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015.Issues in financial accounting. Pearson Higher Education AU. Humphrey, C., ODwyer, B. and Unerman, J., 2014. The Rise of Integrated Reporting: Understanding Attempts to Institutionalize a New Reporting Framework.Centre for Social Environmental Accounting Research (CSEAR), St Andrews. Kober, R., Lee, J. and Ng, J., 2012. Conceptual framework issues: perspectives of Australian public sector stakeholders.Accounting and Business Research,42(5), pp.495-518. Kober, R., Lee, J. and Ng, J., 2013. GAAP, GFS and AASB 1049: perceptions of public sector stakeholders.Accounting Finance,53(2), pp.471-496. McGregor-Lowndes, M. and O'Connell, A., 2013. Regulatory Impact Assessment of Potential Duplication of Governance and Reporting Standards for Charities. ODonnell, K., Hicks, B., Streeter, J. and Shantapriyan, P., 2015. Getting it right: directors assessment of information.Managerial Auditing Journal,30(2), pp.117-131. Ruhl, J.M. and Smith, O.M., 2013. The Accounting Entity, Relevance, and Faithful Representation: Linking Financial Statement Notes to the FASB and IASB Conceptual Frameworks.Issues in Accounting Education,28(4), pp.1009-1025. Ryan, C., Mack, J., Tooley, S. and Irvine, H., 2014. Do Not?For?Profits Need Their Own Conceptual Framework?.Financial Accountability Management,30(4), pp.383-402. Van Akkeren, J. and Tarr, J.A., 2014. Regulation, Compliance and the Australian Forensic Accounting Profession.Journal of Forensic and Investigative Accounting,6(3), pp.1-26. Wynder, M., Baxter, P. and Laing, G., 2012. Accountability and accounting standards: the effect of providing indicative but incomplete guidance rules.e-Journal of Social Behavioural Research in Business,3(1), p.1.