Robert Frost :: essays research papers

Robert Frost Robert Frost (1874-1963) was one of the best of rustic New England's twentieth century peaceful artists. Ice distributed his first books in Great Britain during the 1910s, yet he before long became in his own nation the most read and continually anthologized writer. Ice was granted the Pulitzer Prize multiple times. Robert Frost was conceived in San Francisco, California on March 26, 1874. His dad, a columnist and nearby government official, passed on when Frost was eleven years of age. His Scottish mother continued her vocation as a teacher to help her family. The family lived in Lawrence, Massachusetts, with Frost's fatherly granddad. In 1892 Frost moved on from a secondary school and went to Dartmouth College for a couple of months. Throughout the following ten years he held various occupations. In 1894 the New York Independent distributed Frost's sonnet "My Butterfly" and he had five sonnets secretly printed. In 1895 he wedded a previous classmate, Elinor White; they had six youngsters. Ice functioned as an instructor and kept on composing and distribute his sonnets in magazines. From 1897 to 1899 Frost learned at Harvard, yet left without accepting a degree. He moved to Derry, New Hampshire, working there as a shoemaker, rancher, and educator at Pinkerton Academy and at the state ordinary school in Plymouth. In 1912 Frost sold his homestead and took his better half and four little youngsters to England. There he distributed his first assortment of sonnets, â€Å"A Boy’s Will† (1913) trailed by â€Å"North Boston† (1914), which increased worldwide notoriety. The assortment contains a portion of Frost's most popular sonnets: "Mending Wall," "The Death of the Hired Man," "Home Burial," "After Apple-Picking," and "The Wood-Pile." In the wake of coming back to the US in 1915 with his family, Frost purchased a ranch close Franconia, New Hampshire. He showed later at Amherst College (1916-38) and Michigan colleges. In 1916 Frost was made an individual from the National Institute of Arts and Letters. Around the same time showed up his third assortment of refrain, â€Å"Mountain Interval†, which contained such sonnets as "The Road Not Taken," "Birches," and "The Hill Wife." Frost's pictures - woods, stars, houses, creeks, - are generally taken from regular day to day existence. With his practical way to deal with his subjects, perusers thought that it was anything but difficult to follow the writer into more profound certainties, without being troubled with exactness. In 1920 Frost bought a homestead in South Shaftsbury, Vermont, close Middlebury College. His better half passed on in 1938 and he lost four of his youngsters.

Advertisement Analysis American Beauty Free Essays

Since the time human progress started, patterns have mingled bunches on the most proficient method to dress, think, and act; it turns into a flat out need to help whatever is stylish or hazard exclusion. Present day organizations make publicizing in American media by following these social patterns. Regardless of whether it is through periodicals, radio, or the almighty TV these organizations utilize powerful strategies to mentally persuade their target group to purchase either an item or administration. We will compose a custom paper test on Ad Analysis: American Beauty or on the other hand any comparable theme just for you Request Now These commercials superbly reflect how Americans see sex, societal position, and sex jobs. A prime case of this idea is a TV plug by Old Spice requesting scented body wash to ladies with beaus or spouses. The attempt to seal the deal starts with an appealing dark male in a washroom selfishly guaranteeing predominance over each woman’s critical other including that men commit an error in their body wash which is really purchasing something besides Old Spice. The setting immediately changes to a yacht adrift where the entertainer charms his female crowd with show passes and jewels. The on-screen character at that point unhesitatingly guarantees that in the event that their men smell like Old Spice also, at that point the sky is the limit. As a last note, he haphazardly admits that he is on a pony as an appealing jingle plays out of sight. This business is amazingly compelling in offering to ladies by making a cliché sentimental man to fill in as a sales rep. The commercial passes on the idea that ladies might be fulfilled if their men are extremely alluring as well as can give a way of life of interminable extravagance utilizing humor, subliminal guarantees of accomplishment, and the Old Spice man himself. Diversion is the most express device this notice utilizes in speaking to the crowd being over the top to deliver positive feelings inside every watcher. The most clear model is the way presumptuous the Old Spice man is in his introduction of the item. It is interesting how he egotistically debases other men for their utilization of â€Å"lady scented body wash† and how they shockingly can't be him. The Old Spice man’s introduction is so self absorbed at this point smooth one can't resist the opportunity to be delighted. Unconstrained scene changes from a restroom to a yacht to on a pony are additionally absurdly clever in light of the fact that they are arbitrary. The positive feelings evoked by humor are crucial so as to sell an item. Subsequent to viewing the clever business positive sentiments reemerge at whatever point somebody sees a similar item inside a store; the chances that they will purchase Old Spice body wash over another brand become high. This idea exposes that in American culture individuals appreciate humor. Silliness can give varieties to a dull way of life just as fulfill individuals. A great many people don't effectively try to be discouraged so in the event that funniness can prompt delight, at that point individuals will effectively look for encouraging feedback. The scholars of the Old Spice business comprehend the significance of silliness and fuse it with selling their own cleanliness item so individuals will mentally relate the two together. The relationship of a passionate reaction with a substantial item isn't unprecedented with notices since it is a successful method to sell on an inner mind level. By consolidating pictures of materialistic riches, for example, a yacht, precious stones, and horseback riding on a sea shore Old Spice offers to the American want to have boundless riches. On the ad, the Old Spice man erroneously guarantees that â€Å"anything is conceivable if your man smells like Old Spice† as he has amazing physical make-up and is encircled by different types of materialistic riches. To ladies the ad subliminally suggests that in the event that they purchase Old Spice body wash it is workable for their men to claim a yacht, precious stones, and horseback ride on a tropical sea shore. The business needs to summon sentiments of want and partner them with their item so individuals will get it. For white collar class Americans, the segment bunch whom the promotion basically targets, it is truly conceivable to accomplish an agreeable standard of riches having the option to in the long run resign and carry on with a way of life the way they please. A great many people don't effectively try to become down and out along these lines promotions astutely don't depict the Old Spice man as destitute in a drain utilizing body wash to smell clean. The relationship of their item with negative symbolism would bring about poor item deals since emotions evoked by symbolism like diversion join to an item in the psyches of watchers. Understanding human brain science is critical in requesting an item. The advertisement’s most amazing asset in standing out toward Old Spice body wash is sexual intrigue in light of the fact that inside American culture sex is a touchy point frequently thought to be no-no in moderate groups of friends. The Old Spice man oozes enough certainty to be viewed as egotistical, has overwhelming appeal, and has a provocative body according to ladies; he is the prime example of a sentimental sweetheart. The Old Spice man is purposely positioned in the commercial to occupy ladies from settling on a totally balanced choice in purchasing the individual cleanliness item. The genuine message the business makes is to explicitly purchase Old Spice body wash yet the item isn't presented until an entire ten seconds after the promotion starts with the appealing man telling ladies to â€Å"look at your man, presently back to me† multiple times. What ladies truly watch is a sentimental dream with the man their man can possess a scent like on a vessel showered with extravagance blessings. The ad mirrors the social conviction that ladies desire for an appealing and rich man; it additionally plays on the racial generalization that men of African plummet are explicitly blessed by the gods being that the Old Spice man is dark. For men explicitly Old Spice infers that it will make them increasingly attractive according to ladies smelling not, at this point like a woman yet a man. This idea shows how amazing sex claim is in the notice encapsulated by the Old Spice man himself. Old Spice needs to make their item explicitly attractive so it will sell. Without the component of sex numerous items would not sell just as they by and by do on the grounds that there is no unequivocal want appended. Individuals like sex. All the more explicitly, individuals long to turn out to be explicitly alluring and if an item can make a guarantee to do so individuals will get it. It is surely known that organizations make promotions to offer their item to make a benefit. So as to stand apart among the opposition notices play on the brain science of focused watchers by making references to humor, misdirecting data, and sex. In American culture sex is the most impressive in light of how sex is socially seen as profane or obscene while being a lot of instilled inside society. It is to retailer’s advantage that an item conveys an extra name past its planned use due to how individuals like to think they are getting more with what they pay for. It tends to be extremely simple for buyers to succumb to ploys by ads; they are Venus fly snares set to get their next prey. The most effective method to refer to Advertisement Analysis: American Beauty, Papers

Sunshine State Share Dealing Service Example

Sunshine State Share Dealing Service Example Sunshine State Share Dealing Service â€" Case Study Example > Sunshine State Share Dealing ServiceIntroductionSunshine faced very many problems in the development of a management of Information Systems Development. To begin with the number of activities to be carried out is enormous due to the large number of clients. The current number of customers and the account records were very many and still in a mess. The files to be included in the system were separate for both the Sunshine State and Tropic of Capricorn Permanent. Another problem is that the details held by a customer in relation to their accounts varied. Accounts which were held by the same individual and differed at terms of the name of the account, addresses and ages though they belonged to one person. The Share dealing system was also a success in Sunshine state. About 5.5 million people would be allotted shares and it was calculated that almost 2 million of those would be able to sell the orders during the first day. The service enabled the members to trade in their shares witho ut instructions advice or recommendations to customers. Due to the volume of shares that were handled in each particular day, it was impossible for the firm to handle share allotment in the traditional way which was the paper based system. The share dealing system was not only efficient and fast but also sixteen million dollars cheaper compared to the paper system. Sunshine State Share Dealing Limited (SSSDL)Sunshine State Share Dealing Limited (SSSDL) share dealing system was a system that was developed by Sunshine State by them. The Sunshine State Share Dealing Limited (SSSDL) was developed on the basis of Rockhampton. Several people were appointed into the new firm including the IT project manager for Sunshine State Share Dealing Limited (SSSDL). The IT project manager came to be known as Systems Manager of SSSDL. Another important person that was hired and appointed for the SSSDL was the Managing director of SSSDL. The appointed managing director was experienced in that field since the person appointed was Lisa Kerry-Curry from Share Trade. Costs and benefits of Share Dealing systemThe Share Dealing system was a success to the organization in many ways. The service was easy for the members to understand and use in their operations. The great majority of the individuals who were allotted shares were not experienced in terms of handling of shares and was therefore necessary to adopt an easier method that they could use in their operations. The Share Dealing system was such a method. The method was able to explain all the confusing terminologies, processes or even procedures in the buying and selling of shares and was thus the ideal method for the traders. The Share Dealing system was also a success since it established a probability of further developing and enhancing the operations of the organization since it was possible to convert share dealing and other related activities into new revenue generating By supporting various channels such as the internet , Digital TV and WAP phones, it was possible to venture into other business fields. The SSSDL incorporated all the systems and software enhancement that were necessary to support its processes. The Share Dealing system was also successful in eliminating paper work which was cumbersome, time consuming and expensive to the organization. The Share Dealing System was a success to the organization with the major investment being the recruitment of all the staff and experts required to learn the system.

Assisted Suicide By Mary Ersek - 899 Words

Part One In the article of â€Å"Assisted Suicide† by Mary Ersek, RN, PhD, she gives the reader a broad view of the terms that are used for assisted suicide and how the reader will view the topic based off of their own beliefs and responsibilities. To clarify on the topic she gives the reader terms which are, assisted suicide, active euthanasia, and withdrawing or withholding life-sustaining therapy. Assisted suicide, according to Mary, involves providing the patient with the means (usually a prescription for a lethal dose of barbiturates), knowing that the patient intends to commit suicide. Active euthanasia occurs when a person, usually a physician or nurse, performs an act (such as administering a lethal injection) to end a patient’s life. Lastly, withdrawing or withholding life-sustaining therapy (WWLST) describes discontinuing or forgoing therapies that may keep someone alive, such as cardiopulmonary resuscitation (CPR), mechanical ventilation, artificially provide d nutrition and hydration, and antibiotics. Moreover, the documentary film by Frontline on suicide, focus on the fact of assisted suicide and how it should be interpreted by both the law and the people. As a result, it focuses on one of the leading right to die organizations in America, Compassion and Choices. Compassion and Choices is also associated with The Final Exit Network, and they always have a final exit guide there at the time of the death or suicide however its perceived. Only after when they were beingShow MoreRelatedVoluntary/Assisted Euthanasia Essay1200 Words   |  5 PagesVoluntary/Assisted Euthanasia Grand Canyon University Ethical Decision Making in Health Care Voluntary/Assisted Euthanasia (Thesis, Description of the topic and related ethical implications, Obligations to your profession and work as a nurse) Debra Burden The purpose of this paper is to define the issue and legalities of assisted death and the key ethical arguments, including the social values and norms, encompassing this topic. Also included in this paper on voluntary/assisted suicide is theRead MoreThe Controversy of Physician-Assisted Suicide2574 Words   |  10 Pagesï » ¿Physician-Assisted Suicide Introduction The issue of physician-assisted suicide has been highly controversial for many years in the United States, and the controversy continues today with no apparent end in sight. The idea that a doctor would assist a voluntary patient with that patients death is repugnant to many people on ethical, moral and philosophical grounds. Still, physician-assisted suicide is legal in Oregon, Montana and Washington State, and in four other states (North Carolina, UtahRead MorePhysician Assisted Suicide - Essay1944 Words   |  8 PagesTara Ford English Comp 111 Physician Assisted Suicide Physician assisted suicide is also called euthanasia. It is a highly debated topic on whether it should be legal or not. Some states have taken different stands on this question, some making it legal to do. I believe that every citizen who is suffering from a degenerative, painful or fatal condition, should have the right to decide if they want the option of a physician assisted suicide. I believe in a society such as ours we should all

Promotional Campaign of Pepsi Max Free Essay Example, 3000 words

According to the research findings, it can, therefore, be said that almost every product available in the market has been designed by keeping in mind the needs and preferences of a particular group of customers. This group of customers is the target customers of a particular brand or a product segment. In this topic of discussion, Pepsi has launched a new product which is targeted at a narrow customer segment. This, as a result, has driven the company to design the marketing communication accordingly, so that it can effectively connect with the targeted customers. The target customers of the Pepsi Max and the Unbelievable campaign are the young population which falls under the age group of 18-24-year-olds. This age group may seem to have a large number of audiences and potential customers but the company has decided to fine-tune its targeting by choosing the customers with an active lifestyle that is associated with sports, music, and addiction towards social media and technolog y. To put this simply the company has targeted the customers who lead an active lifestyle and are also quite conversant with technology and internet and social media. We will write a custom essay sample on Promotional Campaign of Pepsi Max or any topic specifically for you Only $17.96 $11.86/page Moreover, the soft drinks segments are categorized under the convenience products and are often associated with impulse buying. From the pricing of the Pepsi Max, it can be stated that it is targeted at the middle and upper-middle socioeconomic group of the society. This suggests that the company has targeted at a particular demographic segment of the market, which perfectly fits the brand image of the product.

4th Amendmant and Probable Cause Free Essays

In the United States, the police must, whenever practicable, obtain advance judicial approval of searches and seizures through the appropriate warrant procedure. In most instances, failure to comply with the warrant requirement can only be excused by exigent circumstances. There should be circumstances sufficient to warrant a prudent man to believe that the person stopped had committed or was committing an offense. We will write a custom essay sample on 4th Amendmant and Probable Cause or any similar topic only for you Order Now Intrusions upon constitutionally guaranteed rights must be based on more than unarticulated hunches, and simple good faith on part of the officer is not enough. The facts should prove reasonable inferences derived from unusual conduct. A person may assert violation of his Fourth Amendment rights in connection with search or seizure only if he can demonstrate a legitimate expectation of privacy in the area searched or items seized. To establish, for Fourth Amendment purposes, a legitimate expectation of privacy in area searched or items seized, defendants must demonstrate: (1) subjective expectation of privacy; and (2) that this expectation is one that society is prepared to recognize as objectively reasonable. Under Fourth Amendment, police are authorized to conduct a warrantless protective pat-down of individuals they encounter in the field so long as their concerns are justified by reasonable suspicion of possible danger. Under the Fourth Amendment, police may execute warrantless searches incident to a lawful arrest, as it is reasonable for authorities to search an arrestee for weapons that might threaten their safety, or for evidence which might be destroyed. The United States Supreme Court has explicitly determined that a person has no reasonable expectation of privacy in an automobile belonging to another. Though the passenger does not have a standing to challenge the search of car that he does not own, he can still challenge the lawfulness of his own detention when the car is stopped at a drug interdiction checkpoint, and therefore, he can seek to suppress any evidence seized as fruit of his allegedly illegal detention. Even assuming that drug interdiction checkpoint was legal, such that the officers did not violate the passenger’s Fourth Amendment rights by stopping the vehicle in which he was riding, a passenger’s detention was held to be independent and separate from officers’ discovery of drugs during the search of the vehicle’s driver/owner consensual search of the vehicle. The stop and search of a moving automobile can be made without a warrant but, automobile or no automobile, there must be probable cause for the search. Probable cause to search exists when there is a fair probability that contraband or evidence of a crime will be found in a particular place. Standards of â€Å"reasonable suspicion† and â€Å"probable cause,† as used to evaluate constitutionality of investigative stops and searches, are not readily, or even usefully, reduced to a neat set of legal rules but rather are common sense, non- technical conceptions that deal with factual and practical considerations of everyday life on which reasonable and prudent persons, not legal technicians, act. Standards are fluid concepts that take their substantive content from particular contexts in which standards are being assessed. The United States Supreme Court held that brief, suspicion-less seizures at highway checkpoints for the purposes of combating drunk driving and intercepting illegal immigrants were constitutional. The Fourth Amendment requires that searches and seizures be reasonable. A search and seizure is ordinarily unreasonable in the absence of individualized suspicion of wrongdoing. When officers have reasonable suspicion that occupants of a vehicle are engaged in criminal activity, they may briefly stop the vehicle to investigate. Police may make an investigative stop of a vehicle when they have reasonable suspicion of an ongoing crime, whether it be a felony or misdemeanor, including drunk driving in jurisdictions where that is a criminal offense. Police may also make a stop when they have reasonable suspicion of a completed felony, though not of a mere completed misdemeanor. The court in various cases held that for purposes of determining whether an investigatory stop is justified by reasonable suspicion, the following instances may be taken in to account, as the traffic violation of failure to stay within lanes, a driver’s slowing down, stiffening of posture, and failure to acknowledge a sighted law enforcement officer might well be unremarkable in one instance, such as a busy San Francisco highway, while quite unusual in another, such as a remote portion of rural southeastern Arizona. But a brief veering out of a lane of travel on a windy day does not give probable cause to the police to stop the vehicle. In making reasonable-suspicion determinations, reviewing courts must look at the totality of the circumstances of each case to see whether the detaining officer has a particularized and objective basis for suspecting legal wrongdoing. â€Å"Totality of the circumstances† approach to making reasonable-suspicion determinations allows officers to draw on their own experience and specialized training to make inferences from and deductions about the cumulative information available to them that might well elude an untrained person. Although an officer’s reliance on a mere â€Å"hunch† is insufficient to justify an investigatory stop, the likelihood of criminal activity need not rise to the level required for probable cause, and it falls considerably short of satisfying a preponderance of the evidence standard. Although the concept of reasonable suspicion required to justify an investigatory stop is somewhat abstract, the United States Supreme Court has deliberately avoided reducing it to a neat set of legal rules. In determining whether individualized suspicion is required to support a stop of a motorist’s vehicle, the United States Supreme Court considered the nature of the interests threatened and their connection to the particular law enforcement practices at issue. The Court is particularly reluctant to recognize exceptions to the general rule of individualized suspicion where governmental authorities primarily pursue their general crime control ends. While subjective intentions on the part of police officers play no role in ordinary, probable-cause Fourth Amendment analysis, checkpoint stops may be relevant to the validity of Fourth Amendment intrusions undertaken pursuant to a general scheme without individualized suspicion. The United States Supreme Court determined that checkpoints set up for general crime prevention, including drug interdiction, do not pass constitutional muster under the Fourth Amendment. The United States Supreme Court noted that checkpoint cases only limited exceptions to the general rule that a seizure must be accompanied by some measure of individualized suspicion. An Anatomy of a Criminal Trial Most criminal trials follow a uniform set of procedures. The many rituals associated with modern trials have developed over centuries. America’s common law heritage makes it possible for all states and the federal government to follow a largely uniform set of procedures. Assuming that the trial is carried out to completion, those procedures are as follows: Decision on judge or jury. The defense decides whether it wants the case tried by a judge or a jury (the prosecution can’t require a jury trial). Jury selection. If the trial will be held before a jury, the defense and prosecution select the jury through a question and answer process called â€Å"voir dire. † In federal courts and many state courts, the judge carries out this process using questions suggested by the attorneys as well as questions that the judge comes up with on his or her own. Evidence issues. The defense and prosecution request the court, in advance of trial, to admit or exclude certain evidence. These requests are called motions â€Å"in limine. † Opening statements. The prosecution and then the defense make opening statements to the judge or jury. These statements provide an outline of the case that each side expects to prove. Because neither side wants to look foolish to the jury, the attorneys are careful to promise only what they think they can deliver. In some cases the defense attorney reserves opening argument until the beginning of the defense case. Prosecution case-in-chief. The prosecution presents its main case through direct examination of prosecution witnesses by the prosecutor. Cross-examination. The defense may cross-examine the prosecution witnesses. Redirect. The prosecution may re-examine its witnesses. Prosecution rests. The prosecution finishes presenting its case. Motion to dismiss (optional). The defense may move to dismiss the charges if it thinks that the prosecution has failed to produce enough evidence — even if the jury believes it — to support a guilty verdict. Denial of motion to dismiss. Almost always, the judge denies the defense motion to dismiss. Defense case-in-chief. The defense presents its main case through direct examination of defense witnesses. Cross-examination. The prosecutor cross-examines the defense witnesses. Redirect. The defense re-examines the defense witnesses. Defense rests. The defense finishes presenting its case. Prosecution rebuttal. The prosecutor offers evidence to refute the defense case. Settling on jury instructions. The prosecution and defense get together with the judge and craft a final set of instructions that the judge will give the jury. Prosecution closing argument. The prosecution makes its closing argument, summarizing the evidence as the prosecution sees it, and explaining why the jury should render a guilty verdict. Defense closing argument. The defense makes its closing argument, summarizing the evidence as the defense sees it, and explaining why the jury should render a not guilty verdict — or at least a guilty verdict on a lesser charge. Prosecution rebuttal. The prosecution has the last word, if it chooses to do so, and again argues that the jury has credible evidence that supports a finding of guilty. Jury instructions. The judge instructs the jury about what law to apply to the case and how to carry out its duties. (Some judges â€Å"preinstruct† juries, reciting instructions before closing argument or even at the outset of trial. ) Jury deliberations. The jury deliberates and tries to reach a verdict. Most states require unanimous agreement, but Oregon and Louisiana allow convictions with only 10 of 12 votes. Post-trial motions. If the jury produces a guilty verdict, the defense often makes post-trial motions requesting the judge to override the jury and either grant a new trial or acquit the defendant. Denial of post-trial motions. Almost always, the judge denies the defense post-trial motions. Sentencing. Assuming a conviction (a verdict of â€Å"guilty†), the judge either sentences the defendant on the spot or sets sentencing for another day. To read and printout a copy of the Form please link below. Checklist: Documents Your Attorney Will Need Be Sociable, Share! 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Advanced Financial Accounting Tower Insurance

Question: Discuss about the Advanced Financial Accounting for Tower Insurance. Answer: Introduction Tower Insurance is a New Zealand based insurance company established in 1869 and headquartered in Auckland. This bank is listed in the New Zealand Stock Exchange and has performed well financially since its inception. This company trades as TWR ticker symbol in the stock exchange. This company provides insurance in case of fire accidents and general insurance (Annual Report, 2016). This company is slowly diversifying from the core functioning areas to other forms of insurance products. Richard Harding is the chief executive officer of this group. This report focuses on the NZ IFRS 7, 9 AND 32 and the areas where the company has used the following accounting principles. These are the important accounting standards that the company needs to consider in preparing the financial statements (Tower.co.nz. 2016). Financial Reporting Standards The NZ IFRS 7 states the different disclosure policies regarding the financial positions and the financial performance of the companies. This disclosure deals with exclusively financial instruments and the scope and objectives of those instruments. Other disclosures in the above mentioned Schedule includes the transfers of the financial assets, accounting policies and the items of the expenses, loss, profits and gains. Another most important part of this reporting is the Quantitative as well as the quantitative disclosures. The disclosures deals with the market risk, liquidity risk, credit risk, collaterals and impaired financial assets. Moreover, this reporting standard focuses on the fair value of the disclosures and the users can have a fair share of understanding about the functioning of the business (Treasury.govt.nz, 2016). NZ IFRS 9 deals with the amendments made to the Financial Instruments and this is a newly added section in year 2013. The basic requirements of this section merge with the hedge accounting standards and the handling of the risk management techniques. This will help the users of the report to get true and fair information that can be relied. The prime objectives of the accounting standards are also to reflect the true and fair value and with the advent of this section, the objectives have become all the more achievable. The specific accounting for macro hedging and open portfolios is not considered by this accounting reporting section. The business entity with the initial recognition designates the financial liability determined at a fair value (Treasury.govt.nz, 2016). A business entity has the liberty to initially recognize and then calculate the value of the financial assets either at amortized cost or at fair value. If required the company can apply the hedge accounting requirements in case of the hedge accounting requirements for the hedged financial assets. The liabilities of the company will be measured in accordance with the paragraphs 4.2.1. The recognizition of the gains or the losses will be made at the fair value unless there is a hedging relationship with the assets or a financial liability represents the credit risk of the company. The loss or the gains of the financial assets if measured at amortized costs are not the part of the hedging instruments. Moreover, different hedging instruments are elaborated in these financial standards, which include derivatives as well as non-derivative instruments. The gains or loss that is made by the instruments unless and until there is a credit risk connection with the given financial instruments ( Treasury.govt.nz, 2016). NZ IFRS 32 establishes relationships with the principle of presenting the financial instruments as liabilities or as equity and the reasons for offsetting those financial liabilities or the assets. The classification of the financial instruments is made from the perspective of the prospective issuers as equity instruments, financial liabilities and the financial assets. Moreover, they are further classified as dividends, gains, losses, and the circumstances, which lead to the offsetting of the related financial liabilities and the assets. Measurement of the financial liabilities and the financial assets are basic principle of these accounting standards. The joint ventures or the associates and subsidiaries companies mostly prefer this technique. Insurance contracts are mentioned in these standards and they focus on the derivative part of the instruments. On the other hand, there are definitions of financial terms are explained in this accounting section, like the financial assets, fi nancial liability, equity and liabilities, puttable instruments are given in this sections (Treasury.govt.nz, 2016). Moreover, apart from the given above, there are different settlement options, treasury shares, interest dividends, gains and losses are given. The classification of the dividends, interests or the gains and losses are simply classified as either expense or profit. Classification depends upon the way the financial instruments are divided and accordingly the expenses and losses are segregated. For instance, the interest on bonds, payments of dividends is classified as expenses and on the other hand, the changes in the value of the equity are not presented in the financial statements. On the other hand, the financial liabilities and the financial assets are to be offset only when the company has legal obligations to do the same and intends to settle the financial instruments on a net basis. Settlement of the liabilities and the assets are very much subjective and it is at the discretion of the management of the company. The company should always try to represent the true and fair value and look for the greater interests of the stakeholders. Use of the financial reporting by the Tower Insurance Tower Insurance Group follows the particular Accounting standards religiously and disclosures are given according to the standards mentioned in the IFRS 7. The income statements of the company reveals the profit figures for the current year, consolidated balance assets sheet reveals the figures of the liabilities and the assets of the company in the current figure. This data is helpful to the different users like the creditors, suppliers, shareholders and other related parties. Cash flows is an important consideration in this particular accounting standard and this company has showed a declining trend in the cash figures of the company. Declining in the cash figures is not a bad trend that the company has, due to the rise in the investment activities. This company has increased spending in the investment activities, which focuses on the long-term vision of the company. It will take time to recover the investments from the market, but still the vision of the company is clear and the o bjectives well identified ( Annual Report, 2016). On the other hand, as this company operates in the insurance sector they do not apply the hedge fund accounting in the daily running of the business. Only the registered hedge funds will be able to apply the hedge fund accounting in preparing the financial reports. There are different hedging instruments used by the company like derivatives as well different non-derivative instruments. It qualifies for the use of different hedge instruments and prepares the hedge accounting accordingly. Moreover, this company has summarized the accounting policies like the investments contracts, life insurance contracts, securitization vehicles, investments in different financial assets. The disclosures also provide the details of the impairment of the assets, the intangible assets and the different sort of taxes like the income tax, goods and service tax, provisions and debt figures for the current accounting periods. On the basis of the above discussions it can be concluded that the company follows the NZ IFRS 9 guidelines to the extent it is possible for the company to follow. This company from 2014 onwards has replaced the IFRS 39, with IFRS 9 and this company classifies the financial instruments in two parts and is initially recognized. The credit risk of the entity is recorded in other comprehensive income section rather than income statement. The company makes the impairment of the financial assets and the company does it since 2014. On the other hand, the new model has a credit loss model for determining the impairment of the financial assets. All the activities are coordinated with the regulatory advices and the company is following all the requirements of the relevant sections (Annual Report, 2016). NZ IFRS 32 is important for the joint ventures, subsidiaries of the companies. It is not very much applicable for the insurance sectors. On investigating the Annual Report of the company, it is difficult to determine the exact reasons of the offsetting of the liabilities and the assets of the company. The offsetting is made whether for the legal obligations or for any other reasons is not clear. There may be many other reasons for the offsetting of such instruments. On the other hand, consolidations part of the Annual Report highlights on the different financial terms is explained in the financial report of the company. Use of Alternative Accounting Standards Alternative accounting standards that the company could have applied is Generally Accepted Accounting Standards (GAAP). The company can follow a global accounting standard, as this standard has many advantages over the NZ IFRS standard. This standard gives priority to the investors and is comparable among the different companies using the same accounting policy. This helps in providing the consistency and the transparency among the users. It brings about a consistency and a transparency among the users of this standard. For the above-mentioned reasons, it will be beneficial for the company to use this particular method instead of the NZ IFRS. Use of different accounting standards will help the company in suiting the different needs of the company and at the same time the company will able to change the patterns of the recording the financial transactions. By using different standards there will be lot of changes in the recording pattern of the company. The changes will help them to record lower revenue or lower gains or vice versa and meet the requirements of the company. The company may have the intentions of lowering profits or lowering gains as per the requirements. The changes will help them to meet the required goals and satisfy the needs of different stakeholders at the same time. Ethical Issues by the use of Accounting Standards The ethical issues that are found in the reporting standards is the increase of the profit that are observed while using the above reporting standards. On the contrary, the use of the different accounting standards like GAAP would have maintained a rational amount of expenses and the profit would have represented a true and fair value. This is an important part of the ethical issues in the business. The information that will be available to the users will be informative to investors and other users and they can take proper decision-making techniques. Usefulness of the information to the users The information will be very much useful to the users of the accounting reports as based on these different decisions which are of serious nature are taken by the users. Different users of the financial information include the suppliers, creditors, investors and the employees. It is important to deliver true and fair reporting. The stakeholders and prospective investors will make out the performance of the companies and the image of the company depends upon the information revealed by the company. On the basis of the above points it can be concluded that the information given are of prime importance to the users and the company should always strive to give the proper information to them (Treasury.govt.nz., 2016) Conclusion On analyzing the above report, it can be concluded that Tower group operates in the insurance sector and they follows the NZ IFRS 7, 9 and 32. On the other hand, it is noticed they are not able to follow the IFRS 32 in a proper manner. The reason for such lack of diligence is cited as improper Accounting standards. The IFRS 32 is meant for subsidiary companies and joint ventures. The alternative accounting standard that is recommended to the company is the use of GAAP. This accounting standard is applicable on a global scale and it focuses on the investors and is found to be very much useful to the company. The importance of the information to the users are also given in the report and the company must try to provide the fair and true information to the users. Reference Tower Insurance | New Zealand | Be confident. (2016). Tower.co.nz. Retrieved 28 May 2016, from https://www.tower.co.nz Home The Treasury - New Zealand. (2016). Treasury.govt.nz. Retrieved 28 May 2016, from https://www.treasury.govt.nz