in class 3 Essays (286 words) - Human Behavior, Abuse, Social Issues

Dyamond Abrantes 11/9/18 English Watson Digital Bullying Effects Digital harassing among adolescents has be e n on the ascent. The impacts of tormenting hits youngsters harder. A few impacts are creating weakness issues, discouragement and getting self-destructive. At the point when a youngster begins to menace another kid there's typically a more profound explanation, and that is for another kid to feel equivalent to them. Most harassers are shaky, so hearing somebody single out what one looks like, act, or thinks will make them question themselves; making them think they are the ones who are unreliable. Another impact of digital tormenting is sorrow; there's bunches of studies that connect melancholy with digital harassing. Getting intellectually mishandled by hearing somebody direct destructive sentiments toward you can have a durable consequences for adolescents. In conclusion, youngsters who end it all frequently experience the ill effects of gloom. It is anything but a reality to state that harassing is an immediate reason for self destruction yet it might be a factor that has an influence in it. A few kids arrive at the purpose of being tired of getting singled out , that one thinks the main alternative left is to plan something for make it stop, to quit harming . That last choice is self destruction. A few kids do it to cause the domineering jerk to feel liable for singling out them such time, yet they don't generally observe the 10,000 foot view and long haul impacts of ending it all. There are no beneficial outcomes to digital harassing. I think the most significant point is self destruction, in light of the fact that once somebody does that, there's no returning. That activity influences numerous others than simply the harasser and the person in question. Youngsters should be cautious with who they menace since it could be groundbreaking for some.

An Analysis Of The Kite Runner Essay Example For Students

An Analysis Of The Kite Runner Essay A dad like figure essential in a child’s improvement. A bond an association so respected and adulated after, not generally will adore be given, loaded up with disdain and torment in one s heart. The relationship with a dad and a child will manage one through the harsh, extreme, and right from wrong. The creator in, The kite sprinter utilizes the enthusiastic connection among father and child to uncover the need of a dad like figure. Who needs this connection well we have Baba and Amir, Sohrab and Amir, Hassan and Sohrab. â€Å"If somebody were to solicit me today whether the story from Hassan, Sohrab, and me closes with bliss, I wouldn’t recognize what to say.†To beginning of, the clumsy relationship in between the hero, Amir, and Baba,his father just as the conditions affected by this relationship, exhibits the direness for a caring figure in one’s life. â€Å"Like father like son† is a notable articulation that remains constant for some dad and child connections; yet this isn't the situation for Baba and Amir. The term father and child connections, the dad is a significant good example for his child, and everyone needs a caring figure. For one Babe isn’t there for Amir accordingly that he is not at all like his dad. In The Kite Runner Baba addresses his business companion Rahim khan about his child and why aren’t they comparative. â€Å"He’s consistently covered in those books or rearranging around the house like he’s lost in some fantasy I wasn’t like that†. Baba appears to be furious yet really isn’t, his child went going to be a particular individual he simply needs his child to convey his name,his business and ideally his macismo. Darling feels inaccessible from his child and can’t see any association between the two. The main expectation he has that they are connected is Amir coming â€Å"out of†. .up on Sohrab after the episode with the shelter. He required some investment however at long last it gave the peruser trust in a superior tomorrow. Amir additionally has at long last taken in the genuine significance of being a father.In end, the creator Khaled Hosseni utilizes love, strain and hardship among fathers and children to give the need of a sympathetic caring figure in one’s life. How you may ask well through the a long way from ideal connection among Hassan and his child Sohrab. These relationship show how disregard and negligence for one’s sentiments can prompt an individual to settle on an inappropriate choices for a father’s love, just as exhibit how an utilitarian relationship ought to resemble. In conclusion the most significant relationship in the book would be among Sohrab and Amir incredibly fortify the exercise that a father’s disregard can cause terrible choices and furthermore cause one to search for adoration in different spots.

Advisor vs Adviser The Comparison From The Scholars

Advisor vs Adviser The Comparison From The Scholars In this blog, we are going to clear your doubts between Advisor vs Adviser. Lets start with a short introduction to each of these terms. What is Advisor? Summary What is Advisor?What is an Adviser?When to Use AdvisorWhen to Use AdviserAdvisor vs AdviserCharacteristics of Effective AdvisorsCharacteristics of Effective AdvisersAdvisor ResponsibilitiesAdviser ResponsibilitiesConclusion An advisor is a person who offers advice or leads a team or group. Furthermore, the role of the advisor is that of a mentor or guide and differs categorically from that of a task-oriented consultant. The advisor assists the company or leads in defining long-range objectives. It also does some planning and introducing short term goals or projects â€"The advisor provides guidance to the group or members by reviewing goals, objectives, and the organizations progress. What is an Adviser? An adviser is generally a person with more and more depth knowledge in a certain area and usually also involves persons with multidisciplinary and cross-functional expertise. Besides, the role of the adviser is that of a guide or mentor and differs positively from that of a task-oriented consultant. Examples Following are the major examples of the word in use: From an adviser in council, Sohan became a soldier on duty in a moment.As you approach retirement, you must meet with a financial advisor occasionally to keep the money carefully diversified. When to Use Advisor ADVISOR is the desired word in official titles, possibly as it is the modern variant of the word. When to Use Adviser ADVISER is the oldest and most commonly used term. Although, all common English publications always use advisers in their major work. Advisor vs Adviser There is no major difference between the two terms. “Adviser” is common in Great Britain and is measured as more conventional, while “advisor” is a newer form employed by Americans mostly. The terms “advisor” and “adviser” are used to representing a company or person that gives professional advice, commonly in a particular field. They may also mean an official who helps a person or company CEO or a manager, and a private business also. Characteristics of Effective Advisors Advisors who keep the following major characteristics are most beneficial to the students: Concerned in advisingReveals a caring attitude toward adviseesDisplays effective communication and interpersonal skillsAccessible to adviseesFrequent interaction with adviseesInterfering performance with adviseesWell-informed of institutional policies, regulations, offerings, and proceduresEvaluates the progress of a studentUses proper data sources and refers when neededInvolves in developing advising v/s common course planning Characteristics of Effective Advisers TrustworthinessCommunication SkillsKnowledgeCompassionOptimism Advisor Responsibilities Help the learners to clarify and develop a realistic career or educational plans.Help learners in planning an educational program reliable with their interests and abilities.Evaluate the progress of students toward a career or educational goals.Define and reinforce relationships and linkages between careers and occupations.Read and provide the rationale for educational procedures, policies, and requirements.Approve chosen educational transactions such as drop/adds, schedule, withdrawals, and graduation petitions).Keep an advising file for every advisee. Adviser Responsibilities Be informed regarding the company and what the company will need;Provide advice while called upon or when the condition warrants;Make sure that the organization registers every year with the Leadership Center;Daily attend executive and general board meetings; if you may only attend one, we endorse attending executive or general meetings;Acts as a resource for organizing and planning, and also give knowledge of the community and campusBecome familiar with the structure and purpose of the organization by appraising the bylaws and constitutions. Conclusion The above information defines advisor v/s adviser effectively. Also, it is beneficial for the students or the learners to understand the major differences between the terms advisor and adviser. Yet, the students face some problems regarding the terms they may take benefit of our service. Furthermore, we are dedicated to comprising every assignment and verifying the same data through effective anti-plagiarism tools.Besides we are also providing the best assignment help to the students at nominal charges. Submit your requirements now!

Emily Brontes Life and Its Mirror Image in Wuthering...

Emily Brontes Life and Its Mirror Image in Wuthering Heights As we look to the past for clues to some authors and their works we may find clues to why they may have written some of these great works of art in their own life stories. Life and questions about it may have some effect on what some wordsmiths put to paper. If careful consideration is given to the past life of Emily Bronte the novel Wuthering Heights may be seen as somewhat of a mirror of her life. Much of her life is shrouded in mystery, but there is evidence that can and should be looked at as similar to the lives of several of the characters with this great novel. According to Juliet Barker, Emily Jane Bronte was born July 30, 1818 (Barker 1). In†¦show more content†¦Neufeldt writes further that, she needed the noiseless, secluded, unrestricted, and un-artificial existence and close contact with nature that Haworth could offer (2). This description of Emily may sound somewhat like the personality the original Cathy, wild, reclusive, and freethinking. Could our author be demonstrating a thoughtful picture of how she viewed her own life? Emilys sister, Charlotte Bronte, wrote of her in our text Wuthering Heights that Emily had spent most of her life in, absolute retirement of a village parsonage, amongst the hills bordering Yorkshire and Lancashire (Poems, WH 268). Charlottes description of the hills of Emilys youth may again point to a life of seclusion amongst a wild and seemingly untamed environment. Even the description of Emilys homeland brings to mind descriptions she used in her novel. Emily did have one brother named Branwell. Her brother, according to Neufeldt, had a pathetic addiction to alcohol and opium (2). These apparent weaknesses could be compared to weakness the reader of Wuthering Heights may see in Hindley. Some may consider Hindleys cruelties toward Heathcliff and his later downfall due to gambling debts as signs of comparison to Emilys brother. It may seem apparent, to the reader, that Wuthering Heights could be a mirror, at least to some extent, of Emily Brontes own life.Show MoreRelatedThe Uncanny And Emily Bronte s Wuthering Heights1746 Words   |  7 PagesAssessment 1: Critical Commentary Freud’s The Uncanny and Emily Brontà ©Ã¢â‚¬â„¢s Wuthering Heights The principal idea in Sigmund Freud’s interpretation of The Uncanny theory centres around the Heimlich, translating to ‘homely’ and thus, what is familiar, and the Unheimlich, which is often translated to what is ‘Uncanny’ defined as ‘what is [†¦] frightening precisely because it is not known and familiar’ (Freud, 1919) or later described as something that is ‘secretly familiar which has undergone repression’Read MoreLanguage Allows for the True Portrayal Identity of Others in Wuthering Heights by Emily Brontà «1041 Words   |  5 PagesIdentity is how we define ourselves, how we see ourselves within our communities and it is what we portray to others. In the novel Wuthering Heights by Emily Brontà « the eloquent use of language allows for the true portrayal of the identities of all the characters in the story. Emily uses anecdotes and metaphors to portray her characters in all their glory. Wuthering Heights is about the consecutive search for one’s true identity by two primary characters. This essay will specifically focus on CatherineRead MoreWuthering Heights: Conflict Between Savage and Civilised1601 Words   |  7 Pagescivilization in Wuthering Heights As Charlotte Bronte mentioned on sister Emily’s Wuthering Heights: †Ã¢â‚¬ ¦She did not know what she had done;† creative artists â€Å"work passively under dictates [they] neither delivered nor could question.† I can say that Emily Bronte knew what she was doing when approaching the issues of the Wuthering Heights. The antagonic play between nature and culture in Bronte’s vision were of great impact at the time and I could say that this is a reason why Wuthering Heights is a literaryRead More Characters of Catherine and Heathcliff in Emily Brontes Wuthering Heights1610 Words   |  7 PagesThe Characters of Catherine and Heathcliff in Wuthering Heights      Ã‚  Ã‚   Emily Brontes Wuthering Heights can be considered a Gothic romance or an essay on the human relationship. The reader may regard the novel as a serious study of human problems such as love and hate, or revenge and jealousy. One may even consider the novel Brontes personal interpretation of the universe. However, when all is said and done, Heathcliff and Catherine are the story. Their powerful presence permeates throughoutRead MoreSympathetic Background in Wuthering Heights1044 Words   |  5 PagesHow does Emily Bronte use sympathetic background in Volume One to convey tragedy? Volume One contains a jittery narrative which is a mark of Bronte’s ominous style from which tragic events occur. With this jumping between events, there is an obvious foreshadowing of tragedy through a combination of pathetic fallacy, emotional symbolism and sympathetic background. Sympathetic background is the literary device where the surroundings mirror, mimic or elope with the emotions of the characters in itRead More Comparing Brontes Wuthering Heights and Dickens Coketown1228 Words   |  5 PagesComparing Brontes Wuthering Heights and Dickens Coketown      Ã‚   Throughout British Literature, compositions created by honored literary artists reflect current dominant lifestyles. The differences in prevailing environments are visible when comparing Emily Brontes Withering Heights and Charles Dickens Coketown. Bronte reveals the wild unbinding freedom available though country living predominate in the late 17th and early 18th century, whereas Dickens explains the disheartening effects of industrializationRead MoreThe Sinusoidal Nature Of Generations1310 Words   |  6 PagesSinusoidal Nature of Generations Emily Bronte’s melodramatic sensational novel, Wuthering Heights, is a heart-rending love story illustrated by a spectator narration. The story consumes the life of two romantic â€Å"soul mates† predestined to never ultimately be together and the impact of their lives on those who surround them. Each novel follows an undefined different story of a sole family. Gabriel Marquez’s One Hundred Years of Solitude explores comparable themes as those in Bronte’s novel unraveling the storyRead MoreAnalysis Of Emily Bronte s Wuthering Heights 1562 Words   |  7 PagesEmily Bronte’s Wuthering Heights presents, Heathcliff, one of literature’s most mysterious characters to be found in fiction. From his first appearance in the book, he comes off as a shadow of a man, brooding and dark; an angry misanthrope at best and an abusive tyrant at worst. There are moments in which the reader empathizes with Heathcliff and other times where he becomes quite irre deemable. Perhaps he is a victim of circumstance, or just a scheming interloper. Maybe a both or neither? In theRead MoreEssay on Emily Bronte Illusion and Reality3043 Words   |  13 PagesA consideration of how Emily Bronte, Tennessee Williams and Shakespeare consider the notion of illusion and reality in the context of a love story. Wuthering Heights follows the Romantic Movement, a movement within literature during the late 18th century with captured intense emotion and passion within writing as opposed to rationalisation. Emily Bronte’s main focal point within the novel is the extreme emotion of love and whether it leads to the characters contentment or ultimate calamity. ThisRead More Comparing the Quest for Self in Jane Eyre and Villete Essay3561 Words   |  15 Pages contains nothing but hunger, rebellion and rage. Matthew Arnold, 1853.    Matthew Arnold was certainly forthcoming about the defects of both Charlotte Brontes   mind and of her novel. Indeed he was not alone in his reaction to her; Anne   Mozley in The Christian Remembrancer ;in April 1853 wrote in reaction to   Brontes other great work of rebellion, Jane Eyre, that she had to make   a protest against the outrages on decorum, the moral perversity, the   toleration, nay, indifference

Overpopulation Is A Problem Of Overpopulation - 1529 Words

People Beget but Land Does Not Too many people. Too little space. There are already seven and a half billion people walking on the surfaces of the earth and is believed that there will be 9.6 billion people as of 2050, according to a UN report. As time passes by, population is rapidly increasing and there will be less space for people to reside in. Scientists say that this world cannot espouse many people on the next 50 years. This crisis is fatal that can entirely obliterate the whole humankind. Overpopulation is a problem that every nation is facing but sometimes over looked by due to lack of understanding and awareness. This is a serious issue that should be taken care of immediately. Overpopulation is an undesirable situation where the number of existing human populace surpasses the carrying capability of Earth. There are main factors that are contributing overpopulation such as the rising birth rate and declining of mortality rate. Overpopulation occurs when the birth rate surpasses the mortality rate. Birth rate is currently increasing due unprotected and premarital sex. Every day, as estimated by UNICEF, there are 350,000 babies being born. That means 255 mothers are giving birth per minute or 4.3 babies are born per second. While death rate is diminishing because of the technology that improved created better medical treatments and developed high standard of public health. The number of babies born should be equal to the number of people that die in order for theShow MoreRelatedThe Problem Of Overpopulation And Overpopulation1102 Words   |  5 PagesIreland in the 1720’s, poverty and overpopulation were at a problematic rate. Many of the people who lived in England were exiled to Ireland. Many of these Englishmen felt mistreated and wronged. Ireland was a colony to England. The people of England had more money and power than the people of Ireland because England controlled Ireland. Johnathon Swift, a satirical writer, wrote â€Å"A Modest Proposal† to show the flaws of the current solutions to the overpopulation and poverty crisis in Ireland. He wantedRead MoreOverpopulation : The Problem Of Overpopulation1251 Words   |  6 PagesOverpopulation: The Top Worry Yet to be Proven by the Worried The definition of hysteria is an exaggerated or uncontrollable emotion, usually found within groups of people. An example of hysteria includes overpopulation, the futuristic â€Å"problem† that is not and will not be a dilemma in the foreseeable future. Back in 15,000 B.C., the world population was five million. Today, it is a staggering seven billion plus. This has caused unease that overpopulation will be a problem for our future generationsRead MoreOverpopulation And The Problem Of Overpopulation1388 Words   |  6 PagesTo begin with, in demography, the term overpopulation refers to a condition wherein the total population of a particular region far exceeds the carrying capacity of the region. Although the term by and large refers to the ratio between population and the available area, the ratio between the population and available resources cannot be ignored. First, the rate at which the population is growing; the data compiled by the United Nations shows that the world population grew by 30 percent betweenRead MoreOverpopulation And The Problem Of Overpopulation1747 Words   |  7 PagesOverpopulation Programs There are many organizations that deal with the problem of overpopulation or problems related to the effects of overpopulation such as environmental effects. Some of the organizations that I found related to this topic are the United Nations Population Fund, a group called Population Matters, another group called the World Population Balance and the Center for Biological Diversity. All of these groups deal with the issue of overpopulation and the effects that overpopulationRead MoreThe Problem Of Overpopulation And Overpopulation872 Words   |  4 PagesHuman overpopulation. Human population can be defined as the condition whereby, the total count of the human inhabiting a certain area exceeds the carrying capacity of the area Bongaarts, (2011). This brings out an issue of the carrying capacity of the region which alludes to the number of individuals who can inhabit a certain area for a given period. It may also be looked at as the situation whereby the available renewable resources in a certain area can satisfactorily support the current populationRead MoreOverpopulation a Problem?1464 Words   |  6 PagesIs Overpopulation a Serious Problem? This question seems to be question that is asked quite frequently lately. In the last two centuries, population has skyrocketed. In 1800 the world population was only at 1 billion, and today its estimated that the world population exceeds six billion people. With overpopulation, many problems have arisen. Some believe that overpopulation is the reason for world hunger, global population will reach crisis proportions by 2050, and some believe that overpopulationRead MoreOverpopulation : The Convoluted Problems Of Overpopulation896 Words   |  4 PagesOverpopulation The convoluted problems concerning overpopulation remain to be a highly discussed issue in various countries throughout the world. Some issues that are in support of overpopulation include the opportunity to place innovative ideas into action, aids in stimulating the economy, creates job openings in new growing industries, increased human resources, encourages competition, advancement in urbanization and development, creates a demand for industries like farming, and allows for cheaperRead MoreOverpopulation Is Not The Problem1395 Words   |  6 Pages Overpopulation Overpopulation is a prominent controversial topic among society, in which some believe the exponential growth of humanity is detrimental to its future, whereas others conclude this theory is a myth due to human nature and resources. In Isaac Asimov’s, â€Å"The Case Against Man†, he elucidated the verity of overpopulation, emphasizing that the disproportion of earth’s carrying capacity and its resources will inevitably lead to humanity’s demise. Introducing the notion thatRead MoreThe Problem Of The Overpopulation Problem1122 Words   |  5 PagesPerhaps one solution for the overpopulation problem is to provide all children, who have reached puberty with Reproductive Education License of Four (REL4). REL4 is a two-step solution program that will provide education and contraception, which will decrease the population growth. Jennifer Weeks (2015) article, â€Å"Global Population Growth,† discusses the number of women without access to birth contro l. Research conducted by a nonprofit organization showed nearly 225 million women globally, includingRead MoreOverpopulation Is Still The Problem1201 Words   |  5 PagesIn the article Overpopulation Is Still the Problem, Alon Tal (2013) claims that overpopulation remains the number one problem facing the world today and discusses various problems and possible solutions. Tal unveils the falsely assuring news stories refuting overpopulation as a problem. He particularly dissects Ellis Erle’s assertions, in the New York Times, concerning China’s seemingly magical works of technology. Erle comes to the conclusion that China’s amazing technology has and will always be

The Bloody Sunday-Industrialists Free Essays

Working conditions are intolerable; our situation is becoming more excruciating as the time goes by. Father Gapon has been like a ray of Gratifying light that has shone through our darkened hope and made it come to life once again. Four members of the Assembly of Russian workers were dismissed at the putilov iron works 2 days ago and father Gapon true to his word has assisted us by calling for industrial action. We will write a custom essay sample on The Bloody Sunday-Industrialists or any similar topic only for you Order Now 110,000 workers in St Petersburg, including myself, have now gone out on strike. We now sit impatiently anxious to see what our next step of action shall be and how it may affect our life in the days yet to come. Will we fail and go back to our insufferable conditions as they were before, Will we come out on top and get given the tolerable treatment we deserve, or worse yet will we suffer such a humiliating defeat that our conditions worsen from what they once were. Sitting here I can not help but allow such thoughts to surface in my mind, after all this is a significant action by which my life can suffer a vast transformation, whether it will be for better or worse, is still yet to come. January 18th Another day has begun and yet another decision has been made Father Gapon has decided to make a personal appeal to the Tsar. He has wrote a petition asking to give us healthier working conditions, we have requested a reduction in working days from 10hours to 8hours, a increase in wages and an improvement in working conditions amongst others. The response to our petition amongst the workers is overwhelming as an infinite amount of people have signed the petition. We shall go to the winter palace on the 22nd of January to present our petition, in hopes to get a positive response to the requests we have made. I live in hope till the day comes for us to present our petition to the tsar and receive a response expectantly a constructive one at that. 22nd January 1905 As we marched through the Winter palace we were road blocked by the army, we attempted to get them out of our way in a calm and rational manner however despite our attempts they refused to move and let us in. Unable to think of any alternative we only saw one action we could take that could possibly give us an opportunity to move the army out of our path. Crouching down to the ground the protestors and I gathered stones of the ground and regrettably threw them at the army, although it was regrettable we had no alternative, the army put us in a tough situation from which we could not get out of without putting up a fight. The army inevitably fought back using water cannon and rubber bullets to disperse of the crowd we had formed, however as they begun to fight back we refused to back down, we wanted our rights to be given to us, we wanted to be treated with respect and be addressed to by others with some common decency, is that so much to ask? What we did was not a crime we could have gone much further with the matter however we did not, we merely stood up for our own rights. We all began to scream and panic scattering away from one another as a trigger was pulled and a gun shot was heard going off. Within seconds thirteen of our allies are lying dead on the ground they had just minutes ago picked stones up from, others were wounded and the remainder in shock. The army when questioned claimed they only returned fire, however how could this be true when we approached the winter palace unarmed? It is undeniably clear that we could not have fired any shots, we did not fire any shots, and the only shots that were fired were those of the armed force. How to cite The Bloody Sunday-Industrialists, Papers

Corporate governance consequences of accounting

Question: Discuss about the Corporate governance consequences of accounting. Answer: Three main items are present in the statement of financial position of the organisations, out of which equity is significant. Autosports Group Limited is not an exception from this rule. In compliance with the balance sheet statement of the organisation in 2017, three main items are listed in equity section, which include issued capital, share-based payments reserve and retained profits. Issued capital is the equity of the business organisations (Atanasov and Black 2016). The firms utilise in raising a part of capital needed for their businesses. The issued capital is calculated by multiplying the par value of the shares with the number of outstanding shares. The annual report of the organisation states that the issued capital has fallen from $478,500,000 in 2016 to $475,637,000 in 2017 (Investors.autosportsgroup.com.au 2018). The main items falling under issued capital comprise of issuance of ordinary shares, cost of issuance of shares and income tax associated with issuance of shares. The next item in the equity of Autosports Group Limited is reserves. According to the financial accounting concept, reserve is taken into account as a part of the equity of the firm. This is adjudged in the form of additional amount except for primary share capital. The recent annual report of Autosports Group Limited states that it has issued shares-based payments reserve in 2017, which is valued at $392,000; however, no such reserves are there in 2016. In addition, the latest annual report of Autosports Group Limited states that it has positive retained profits amounting to $12,198,000; however, it has experienced retained losses in 2016 amounting to ($101,000). Hence, it could be said that the organisation has made more profits than losses. The constituents involved in the retained profits of Autosports Group Limited are net income available to the shareholders, dividends paid or provided and effect of restatement (Schaltegger, Etxeberria and Ortas 2017). Thus, all the above-described constituents are the main equity items in the organisation. In the global firms, various forms of expenses could be seen and they are selling expenses, administrative expenses and other expenses. Out of these expenses, tax expense could be considered as one of them. Moreover, tax expense is taken into account in the form of main liabilities of the companies owing to the state, federal and municipal governments of the nation (Damodaran 2016). The tax expense is computed through multiplication of the suitable business tax with the income before taxes after some main items are factored such as tax assets, non-deductible items and tax liabilities. Autosports Group Limited is not exempted from this, since it incurs tax expenses as well. Based on the recent annual report of the organisation, the income tax expense has been $6,035,000 in 2017, which was $8,000,000 million in 2016. Based on the rules of the taxation law of Australia, the corporate tax rate is 30% (Gitman, Juchau and Flanagan 2015). According to this tax rate, the overall tax expenses for Autosports Group Limited would be $5,526,900 in 2017, which was $101,400,000 in 2016. This is the major tax expense of the firm for the years 2016 and 2017. It could be identified that the overall tax expenses of the organisation have fallen in 2017 due to decline in income for the organisation in that year. Based on the above discussion, it could be stated that Autosports Group Limited has recorded total tax expense of $6,035,000 in 2017, which was $8,000,000 in 2016. On the other hand, if the tax rate is followed, the overall tax expenses for Autosports Group Limited would be $5,526,900 in 2017, which was $101,400,000 in 2016. Hence, a clear variation in the tax expense of the organisation could be observed. For Autosports Group Limited, there are some particular reasons for the variations in tax expenses despite of having the identical tax rate of 30%. However, few specified items are included or not taken into account in the preliminary overall tax expenditures. The initial item is non-deductible expense in order to ascertain taxable profits (Cheng, Ioannou and Serafeim 2014). However, few expenses in the organisation need not be subtracted from its overall income. Due to this, $638,000 and $879,000 are included in 2016 and 2017 respectively. The next item includes the use of various tax rates for the subsidiaries of the organisation. In Australia, the rate of tax is 30%, while in case of USA and New Zealand, the tax rates are 34% and 28% respectively (Graetz and Warren Jr 2014). Because of such variation in the rate of tax, certain amount is subtracted from the actual tax expenses of the organisation. The next item includes the availability of deferred tax assets. With the help of deferred tax assets, tax advantages could be sought (Agrawal and Cooper 2017). For this reason, $3,897,000 has been deducted from the tax expense of Autosports Group Limited in 2017. Some other items need to be included as well with the tax expense of the organisation. The final item is the availability of non-assessable incomes. There are certain incomes, which do not need to be evaluated in accordance with taxation. Hence, an inclusion of $1,547,000 is made with the overall tax expenses. In the words of Richardson, Taylor and Lanis (2015), deferred tax assets and liabilities are the major concepts that are associated with the tax operation of the organizations. The situation, in which the organisations make prepaid tax on their financial assets or overpay taxes, is termed as deferred tax assets. On the contrary, deferred tax liabilities signify a situation, in which a variation could be observed in profit and the carrying amount of tax of the organisation (Taylor and Richardson 2014). For Autosports Group Limited, it could be viewed that the organisation has disclosed deferred tax assets as well as deferred tax liabilities in its balance sheet statement. The deferred tax assets of the organisation have been $3,897,000 in 2017, which were $3,900,000 in 2016. Along with this, the organisation has deferred tax liability base of $5,948,000 in 2017, which was $4,000,000 in 2016. By taking into account the accounting norms and regulations, there are few reasons to develop deferred tax assets and liabilities. For deferred tax assets, the cause might be the additional depreciation amount on the part of the organisation because of the difference in rate of taxable depreciation and depreciation. Because of the additional depreciation payment, Autosports Group Limited would not have to incur the excess tax in the upcoming year; hence, it is taken into account as asset. In case of deferred tax liabilities, the temporary variations in business profits might be the cause, which has resulted in lower tax payment of the organisation in the existing year (McClure et al. 2018). Hence, it becomes mandatory for the organisation to repay the same in the upcoming years, which is the main reason of its consideration in the form of liability. Income tax payable or current tax asset is adjudged as a significant aspect for the global organisations. According to the annual report of Autosports Group Limited, it has disclosed about its current tax asset. It has been found that the income tax payable of the organisation has been $4,980,000 in 2017; however, no income tax payable is reported in the year 2016. In organisations, it could be observed that there is a variation between income tax payable and income tax expense and there are some particular reasons that could be held for such disparity. The basic reason is the availability of deferred tax assets. There are many examples, in which the organisation incurs additional tax amounts in contrast to the tax expenses (Dyreng, Hoopes and Wilde 2016). In this condition, the additional amount of tax paid would be adjudged in the form of deferred tax assets, which would result in variation. The next reason is that the rules pertaining to financial accounting and tax accounting differ from each other. In this dimension, it is noteworthy to mention the concept of depreciation. The variation for depreciation could be observed in case of tax accounting as well as financial accounting due to the use of different depreciation methods (King 2016). Therefore, the final depreciation amount payable could rise or decline. These could be stated as the p rimary reasons behind the variations between income tax expense and income tax payable (Burkhauser, Hahn and Wilkins 2015). Based on the financial statements of Autosports Group Limited, the organisation has disclosed its tax-related expenditure in both the income statement and the cash flow statement. However, there are variations in tax expenses, which are depicted in the cash flow statement and the income statement. Under the income statement, the income tax expense has been $6,035,000 in 2017, which was $8,000,000 million in 2016. Under the cash flow statement, the income tax paid has been $6,760,000 in 2017, while in 2016; it has not recorded any income tax paid. Some particular reasons are there for this variation in both the above-depicted statements in relation to tax expense. Under the income statement, the organisation has depicted the entire taxation amount by using the tax rate of 30% on the profit before tax. However, the situation is dissimilar in case of the cash flow statement. In this regard, Murphy (2016) advocated that the tax expense falls under the operating cash flows. Moreover, in the section of the statement of cash flow, there is different for few items laid out in the income statement. This signifies that various modifications have occurred in the current asset and liability base of the organisations. In case of Autosports Group Limited, the income tax payment is taken into account in the form of current asset. Under the cash flow statement, some minimisation in the constituents of income tax has been brought signifying the usage of cash. This denotes that there is cut off of few components of tax expense, before they are considered in the cash flow statement (Dowling 2014). Because of these reasons, the variation in tax expense could be observed in both the income statement and the cash flow statement. After the tax treatment is observed for the financial reports of Autosports Group Limited, it is to be said that the organisation has presented its tax-related information in a fashion that any user would not find any confusing or surprising element within the same. The organisation has carried out all its tax treatments by adhering to the regulations and principles of the taxation law of Australia. Moreover, the organisation has laid down all the justifications and descriptions of the different influential dynamics of taxation such as rate of tax, income tax payable, deferred tax assets, deferred tax liabilities and others. However, few interesting stuffs have been found in relation to the tax treatment of the organisation. The most significant factor is the description made on the part of the organisation in relation to the difference identified in the overall tax expense. It has provided description about the five main influential dynamics accountable to create difference in tax expense. This is depicted with the help of various tables present in the annual report of the organisation. Another significant factor is the variation in tax expense, as identified from the statement of income and the statement of cash flow. All these exciting factors are highly valuable to increase the knowledge and understanding needed in business taxation. From this evaluation, an individual could obtain insight and understanding regarding the tax treatment of the Australian organizations. References: Agrawal, A. and Cooper, T., 2017. Corporate governance consequences of accounting scandals: Evidence from top management, CFO and auditor turnover.Quarterly Journal of Finance,7(01), p.1650014. Atanasov, V. and Black, B., 2016. Shock-based causal inference in corporate finance and accounting research. Burkhauser, R.V., Hahn, M.H. and Wilkins, R., 2015. 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