Reoccurring Themes And Symbols In Different Works By Nathaniel Hawthor

Reoccurring Themes And Symbols In Different Works By Nathaniel Hawthorne Reoccurring Themes and Symbols in Different Works by Nathaniel Hawthorne Its an obvious fact that Nathaniel Hawthornes The Ministers Black Veil is an illustration. Hawthorne planned it all things considered and even gave the story the caption an anecdote. The Ministers Black Veil, be that as it may, was not Hawthornes just story. Hawthorne regularly utilized images and metaphorical language to give added importance to the strict translations of his work. His Puritan heritage likewise affected quite a bit of Hawthornes work. Rather than concurring with Puritanism be that as it may, Hawthorne would reprimand it through the images and subjects in his accounts and anecdotes. A few of these images and subjects reoccur in Hawthornes The Ministers Black Veil, Young Goodman Brown, and The Scarlet Letter. One especially recognizable topic in Hawthornes work is that of mystery sin (Newman 338). In the Young Goodman Brown, this subject is obvious when youthful Mr. Earthy colored dreams that he is driven by the fiend to a witching gathering. There he sees the entirety of the decent and devout citizenry, including his priest and the lady who showed him his instructions, communing with the sovereign of murkiness. After arousing, the dishonest idea of his once appreciated neighbors and the acknowledgment of his own mystery sin makes him become awfully baffled (Colacurcio 396). Something very similar occurs in The Ministers Black Veil, with the exception of the peruser doesn't know precisely what mystery sin makes Reverend Hooper start to wear the dark cover. Numerous researchers accept this has something to do with the burial service of the youngster toward the start of the story. The suppositions go from accepting that Reverend Hooper adored the young lady stealthily, to Poes accept that Reverend Hooper may have really been the reason for the young ladies passing (Newman 204). Whatever the explanation, the priests wearing of the cover pollutes his perspective on every other person around him, making every one of them seem as though they are wearing shroud also (Hawthorne 107). Dimmesdales mystery sin with Hester Prynne is conceded toward the finish of the story, however the subject of mystery sin isn't as utilized as unequivocally in this novel as it was in Hawthornes stories (Dryden 147). In any case, two of the fundamental subjects in The Scarlet Letter are obvious in both of different stories. The first is the debasement of the church. In The Scarlet Letter, Reverend Dimmesdale is a decent minister. He isn't, be that as it may, the Puritan perfect of what a minister ought to be. He is human, and surrenders to human wants when he lays down with Hester Prynne. Both Reverend Hooper and the priest in Young Goodman Brown are degenerate also. Reverend Hoopers sins with the perished youngster are alluded to, yet at the same time questionable. The clergyman in Young Goodman Brown is a greatly improved case of degenerate ministry. He is in participation at the witches meeting only one day before he would go before his gathering and lecture the expression of God. This is no uncertainty another impression of Hawthornes confidence in the false reverence of Puritanism. Another component regular in these three works by Hawthorne is the way that wrongdoing shuns one from society. In The Scarlet Letter, Hesters is marked with an image of her wrongdoing, so her division from society is constrained as a type of discipline. She isn't genuinely expelled from society, however she will always again be unable to assume a similar job in the public arena that she once played. Every other person, fail to peer inside their heart at their own transgression, censures Hester for her infidelity and turns their back to her. In Young Goodman Brown, Mr. Earthy colored intentionally decides to cut himself off from human love and friendship (Hawthorne 75). In any case, while Hesters neighbors walk out on her in view of her infidelity, Mr. Earthy colored alienates himself since he is nauseated by the pietism that he knows is available in the lives of the individuals around him. At long last, the cloak worn by Reverend Hooper in The Ministers Black Veil isolates him from society, and from God (Dryden 138). Regardless of whether this detachment is intentional or forced relies upon what one looks like at the circumstance. It is intentional in that Reverend Hooper realizes that his wearing

Objectives Project Essay Example for Free

Targets Project Essay Venture end can occur for some explanation some crazy of the undertaking directors. On the off chance that the venture is fruitful or not effective you need to guarantee that many assignment are finished to end the undertaking. Our undertaking will be fruitful and when the venture is finished will be certain that all last errand will be finished off appropriately. There will be a legitimate end of the task ensuring that it closes successfully and productive. At the parts of the bargains the accompanying errand must be finished the venture will be finished, it will be conveyed and acknowledged by the customer, a settled report will be readied, all bills will have been paid and invoiced to the customer, all assets will be come back to the correct spots, all documentation for the task will be put away in the best possible way, and the undertaking books will be appropriately shut. The techniques that we are going to use to guarantee that the task met its targets is by utilizing reviews. While leading the reviews we will assess numerous areas from the undertaking setting and portrayals, the venture courses of events, and assessments of what is going right and what turned out badly all through the task and how to forestall those issues later on. By assessment where the venture had issues and thinking of an answer will better give us a case of thing to maintain a strategic distance from later on. There are six primary standards that will be evaluated to the fullest to decide the achievement pace of the venture. The main standards is the calendar, was the undertaking finished in the best possible time span in the event that it was not what was the issues that made the venture take more time to finish to be fruitful. The subsequent standards will be cost. Was the task finished under financial plan, on spending plan, or over spending plan and if over spending what was the reason for being over spending plan. The third standards would be item, was the item agreeable and address the issue of the customer. The fourth standards is use, was the task executed and utilized for its unique reason and was it work capable. Fifth rules being esteem, was the task and in general achievement. The last rules will be realize, what was found out all through the venture, ought to have there been changes that could have been made to make the undertaking increasingly effective. Investigating each of the six of these standards will guarantee that our task was fruitful on our part and that our customer is additionally fulfilled.

Sample APA Research Papers

Sample APA Research PapersSample APA research papers are extremely helpful for conducting systematic research on your field of interest. For students, APA research papers can help them master their research and increase their chances of getting a job when they graduate. Good quality research paper is a must for all APA Members who wants to learn about research methodology and rules of APA writing.Sample APA research papers come with guidelines and examples of the kind of research topics that will be covered in the paper. Most of the time, the research papers that will be published are developed by the members of the Research Committee. They have certain themes or topics in common that they believe will best help each member to learn the techniques required for the actual practice of his/her area of interest. Thus, they are the ones who get to set the most common research topics for the writers.The authors for the sample APA research papers are usually students who have completed thei r education with full APA membership. For instance, those who have earned their degree in psychology or sociology or other relevant areas may take up writing a research paper on a particular area of their interest. Students who have been accepted into PhD programs and those who have taken up medical or dentistry programs may also work on a research paper. However, you should note that APA will not take any responsibility if the paper is not published.In addition, some research papers are prepared especially for the purpose of reviewing a researcher's own research. This way, the author will be able to learn how he/she can improve his/her work. Some examples of this would be reviews done by editors or supervisors about a researcher's previous work.Sample APA research papers may also come with an index or bibliography. This can be useful if you intend to carry out a reference check on the paper before you submit it to an editor or journal. You may also have access to a searchable datab ase, where you can conduct research and find other information related to the topic of the research paper.Sample APA research papers are also available online. The best ones are the online copies. Although, there is the chance that the online versions may not be up-to-date, and the print version might have the outdated references. However, it is good to have the option of searching for the reference documents even if the online version is up-to-date.Sample APA research papers can be obtained at several or physical locations. However, it is advisable to get hold of a copy from the website of the Association itself. The membership fee of the Association is minimal and is well worth the price as it will provide you with access to the full resources of the Association including a comprehensive resource guide which includes information about all the research papers, reviews, and reviews.Online copies of the APA research papers are also available. There are online sites that only offer fu ll-color copies of the research papers to its visitors for a small fee. It is advisable to get hold of a copy of the paper in high resolution format.

Abraham Darby and the Iron Revolution

Englishmen Abraham Darby  (1678 to 1717) invented coke smelting in 1709 and, advanced the mass production of brass and iron goods. Coke smelting replaced charcoal with coal in metal foundries during the process of refining metals; this was important to Britains future since charcoal at that time was becoming scarce and was more expensive. Sand Casting Abraham Darby scientifically studied brass production and was able to make advances in that industry that turned Great Britain into an important brass goods exporter. Darby founded the worlds first metallurgy laboratory at his Baptist Mills Brass Works factory, where he refined brass making. He developed the process of sand molding that allowed iron and brass goods to be mass-produced at a lower cost per unit. Before Abraham Darby, brass and iron goods had to be individually cast. His process made the production of cast iron and brass goods a continuous process. Darby received a patent for his sand casting in 1708. Greater Detail Darby combined the existing technologies of casting iron with casting brass that produced goods of greater intricacy, thinness, smoothness, and detail. This proved important to the steam engine industry that came later, Darbys casting methods made the production of the iron and brass steam engines possible. The Darby Lineage Decedents of Abraham Darby also made contributions to the iron industry. Darbys son Abraham Darby II (1711 to 1763) improved the quality of coke smelted pig iron for forging into wrought iron. Darbys grandson Abraham Darby III (1750 to 1791) constructed the worlds first iron bridge, over the Severn River at Coalbrookdale, Shropshire in 1779.

The Structure Of Our American Government Essay - 2472 Words

The structure of our American Government, was founded in the Constitution of the United States. The Constitution was written to be the â€Å"supreme law of the land†, and creates a federal democratic republic, where citizens govern themselves (Our American Governement, n.d). The purpose of our government, is to â€Å"establish justice, insure domestic tranquility, provide for the common defense, promote the general welfare, and secure the blessing of liberty to ourselves and our posterity† (Our American Government, n.d.). For our country to achieve this purpose our Founding Fathers created three main principles, â€Å"inherent rights, self-government, and separation of powers† (Our American Government, n.d.). Government was developed to ensure order in society and protect its citizens, but with all systems there are strengths and weakness, let’s examine those strengths and weakness. Let’s first look at the strength and weakness of the U.S. Cons titution. U.S. Constitution With the U.S. Constitution one of the strengths is how it divides federal powers between three main branches, legislative, executive, and judicial. Which is defined by the separation of powers doctrine, and provides a system of checks and balances to prevent one branch from overpowering the other. This is why separation of powers is important because if one person had unlimited power, then others would be suppressed. The separation of powers divides certain tasks among the three branches so that they can checkShow MoreRelatedThe Structure Of Our American Government Essay2526 Words   |  11 PagesThe structure of our American Government was founded in the Constitution of the United States. The Constitution was written to be the â€Å"supreme law of the land,† and produces a democratic republic, where citizens govern themselves (Our American Government, n.d). The purpose of our government, is to â€Å"establish justice, insure domestic tranquility, prov ide for the common defense, promote the general welfare, and secure the blessing of liberty to ourselves and our posterity† (Our American GovernmentRead MoreEssay about Summary of Chapter 2 American Public Policy651 Words   |  3 PagesChapter one of American Public Policy, by B. Guy Peters, gives an in depth explanation of what American public policy is. The definition that Peters gives of Public policy is the† sum of government activities whether pursued directly or through agents, as those activities have an influence on the lives of citizens† (4). This definition of public policy can be categorized into three levels that will make differences in citizen’s lives. The first level is policy choices. This level is when, â€Å"decisionsRead MoreOf the People, By the People, For the People Essay1184 Words   |  5 Pagesof America’s system of government is the participation of the citizens in decisions. Unlike many countries in the world today, one dictator does not decide the path for the whole nation. People from ordinary backgrounds have the opportunity to have an affect on laws passed in our country. While voting is the more common form of exhibiting this privilege of participation, citizens also have the ability to run for offices in our government. The structure of our government is unique in that thereRead MoreThe Government And The Federal Service1661 Words   |  7 PagesAre we as American citizens receiving what we expect from our government or are we demanding too much from it. It seems that over the last several years we have demanded that our government has to find ways of doing more with less. As a result of the ever-increasing demands our government is forced to face, according to Professor Paul C. Light, the American government is ill executed and the federal service is less energetic than ever before (Paul, 2008). Thus, it seems that we as Americans are notRead MoreFederalism, Separation Of Powers, Check s And Balances And The Bill Of Rights1208 Words   |  5 Pagesspecific powers. The government was then given the power to tax and enforce its laws. The structure of how this one document has governed is what makes the constitution unique. The U.S. constitution established Americas national government and fundamental laws. The constitution guaranteed certain basic rights for the citizens that were unheard of at the time. The constitution established the structure of the federal system and distribution of power between state governments. Citizens that live withinRead MoreEssay on Comparative Summary1124 Words   |  5 PagesChen Stephanie Hildreth Comparative Summary In the health care industry there are different types program sector organizations, which has its own uniqueness. The different sectors of health care are divided amongst the for-profit, non-profit, and government organizations because they all have a common goal but the financial aspect is the same when it comes to providing care to patients. Within the three types of organization types, the financial need is collected and reported differently due to theRead MoreComparing the Constitution as a Source of Law With Other Legal Sources1105 Words   |  4 PagesOther Legal Sources As July 4th gets ever closer, this is the time to appreciate our founding fathers and the Constitution they drafted in the early years of the United States. The Constitution is a major document within American history that sits at the very foundation of other legal processes here in the United States. It helps protect relations between states, our legal process, and our basic rights as American citizens. Other legal sources, such as state and local laws do have some similaritiesRead MoreThe City Of New York1538 Words   |  7 Pagesalthough we pass by them every day. The Federal Hall National Memorial, located at 26 Wall Street in Manhattan one of the most important historical sites in our city. It is where the foundation of our government was created. . Our first President of the United States, George Washington, was sworn in at Federal Hall in 1789. In the early years of our nation, Federal Hall served a variety of purposes such as organizing the first House of Representatives, enacting the Federal Judiciary along with the creationRead MoreThe Development of the American Constitution Essay510 Words   |  3 Pagesearly American states in 1781, but by 1787, it was apparent that the Articles were insufficient for the young nation to operate on. A convention was formed with the priority job being to revise the Articles of Confederation; however, they only concluded that an entire new structure was needed to fulfill the demands of the growing country. The Constitution was then born. The Constitution provided the structure of government and power that was needed to achieve a strong union. This structure â€Å"saved†Read MoreThe Need for Empowerment1652 Words   |  7 PagesThe American people feel powerless and are extremely uneducated in relation to politics government, and the world around them. Civic participation is considered a fruitless measure in the minds many American citizens. When interviewed on the subject; many depict themselves as a min ute part of a huge entity in which they have no control. Others expressed a lack of time and energy that it takes to be involved, or a dependence on the country as a whole - to make the right decisions. The understanding

Where Have All the Guys Gone - 885 Words

The men in college seem to just disappear as the years go by. According to Patricia M. Anderson, a member of the Department of Economics at Dartmouth College, notes that â€Å"Since the early 1970’s, the fraction of college students who are male has dropped from about 56 percent to under 44 percent† (2).The male student enrollment has been slowly decreasing for the past forty years. Today’s young generation has different views and opinions on what is important in their life. Some reasons for men not to enroll into a college or university come from personal reasoning or obligations. There are also opportunities that take them on a different path other than college. Finally, the school requirements have increased over the years making it much†¦show more content†¦Since the war in Iraq started, the number of soldiers needed has greatly increased. According to Jim Michaels, USA TODAY, noted that â€Å"In 2008, the percentage of young people who said they wo uld probably join the military increased from 9% to 11% in the first half of this year, according to a Pentagon-sponsored survey. The poll questioned 3,304 young people ages 16 to 21† (Michaels 1). The opportunity of getting or having a job can affect some men’s college decisions. When a man has to support himself or others in today’s ever changing economy, it can change their views on how important enrolling into college or university really is. A number of men are choosing to go to a trade school to learn a trade such as carpentry, plumbing, or air conditioning. This is a quicker way to learn a skill and often cheaper than going to college for four years. Specialized trade schools can be a quick way to become established in the work force and may even pay better than a college graduate. Getting accepted into a college or university can be a hard goal to accomplish. The academic requirements for school have drastically increased as the years have gone by. Some schools have changed their academic requirements so that they only take the best of the best and the students who have average grades have a difficult time getting accepted into their school of choice. Then there are theShow MoreRelatedHyper Masculinity Vs. Emasculation1298 Words   |  6 PagesHyper-Masculinity vs. Emasculation The role the father figure plays in a family is very important; from providing food, and shelter, to raising their youth into functional members of society. The actions of Abner Snopes from â€Å"Barn Burning† and Guy from â€Å"A Wall of Fire Rising† have a huge impact on their families, but more important their sons. The fathers try to teach their sons values and lessons that will prepare the young boys to become men. While teaching these lessons the fathers commit monstrous acts andRead MoreCharacter Analysis906 Words   |  4 PagesIt’s the longest thirty feet he will have to travel in his life. He has to do it quickly to avoid being shot while the German rounds hit the ground around him, kicking up dirt in all directions. He’s made it about halfway to his new destination crawling up next to one of the guys in his company who is headed for the same berm. Stash comes up behind him and, to avoid being shot, yells out, â€Å"Friendlies behind you! Don’t shoot.† He gets no response. He sees the guy with his M1 in his hand facing towardRead MoreThe Rebel Alliance Members From Endor976 Words   |  4 PagesSay, where s Luke? Han asked. At Another table talking with the other X-wing flyers Leia responded. When the food came Chiew called out happly. your telling me buddy, this stuff is much better then that fancy crap at the party han awnsed back to the wookie. hey, good thing i knew about this bar Lando piped in. Leia just laughs you three are something else most of the food was gone, but they keep the drinks coming. I ll be right back, Leia mentioned as she stooded up. where youRead MoreCharacter Analysis of Guy Montag829 Words   |  4 PagesCharacter analysis of Guy Montag â€Å"If they give you ruled paper, write the other way.† This quote by Juan Ramon Jimenez means that sometimes rules are meant to be broken and sometimes rules are not always for the betterment of society. Rules give us structure, but they can hinder our humanity towards one another. The book Fahrenheit 451 by Ray Bradbury is about a dystopian society where books are burned and outlawed. Guy Montag, a fireman, comes along, and he learns about a past where people were notRead MoreHaitian-American Author of a Collection of Short Stories in Krik-Krak, Edwidge Danticat580 Words   |  3 PagesEdwidge Danticat, a Haitian-American writer, immigrated to the United States at the age of twelve from a Haiti that was filled with violent turmoil where she lived with relatives in a poverty-stricken area of Haiti. She soon learned English in the United States and began to develop as a young writer. Unlike most fictional writers, Danticat wrote her literature about the pain and suffering of her country from her own experiences. â€Å"She often says that her voice is the only one of many representingRead MoreAnalysis Of The Movie The Play Guy 1013 Words   |  5 Pages The first shot in the sequence is when Guy has just finished a set against his opposition and takes a sip of water. Guy looks up the official time. This scene has an emphasis on time. Guy is concerned and held up by his tennis match, while Bruno has to reach for the lighter in the grate. The two characters who seem to be very methodical in their normal actions are now acting on instinct. The tennis announcer points out that this is a game that Guy has never played and is known for doing slow playRead MoreDubai Urbanization1562 Words   |  7 Pagessurpassed all expectation when it flourished, the research surrounding this phenomenon explains how Dubai used its Bedouin history and prime location to grow quickly and attract many tourists. The city of Dubai maybe the global hub of the Arab World, but it is also one with many controversies and hypocrisies. The link between all these different ideas is Guy Debord’s â€Å"The Spectacle†. 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Advanced Accounting Principles and Practice BHP Billiton

Question: Discuss about the Advanced Accounting Principles and Practice for BHP Billiton. Answer: Introduction: The overall study mainly helps in evaluating the efficiency of related party disclosure conducted by BHP Billiton in their financial report. Moreover, the novice with the help of relative academic research is able to provide significance of related party transactions, which could be used by the investors. In addition, the study also helps in evaluating the overall cost and benefits, which could be incurred by companies in portraying the related party transactions in their financial statement. Moreover, related party transaction is mainly the information, which could help the investors in identifying the overall signification of the transaction. Lastly, the novice with the help of positive accounting theory depicts the need of related party transaction disclosure in the financial statement of the company. Analysis on the related party transactions conducted by BHP Billiton during 2015 fiscal year: After the effective evaluation of BHP Billiton, there is certain related party transactions disclosure, which could be found in its financial statement. In addition, the overall external services, impairments lease rents and other operating expenses are mainly identified, as the disclosure transactions, which is conducted by the company during 2015 fiscal year. The overall transactions are mainly depicted in selected financial information section, which could be helpful in identifying the source of income and expenses conducted by the company during its 2015 fiscal year. Munir et al. (2013) stated that information about expenses and income mainly helps the investor to authenticate the ethical measures used by the company to portray its financial report. On the other hand, Bennouri et al. (2015) criticises that due to the identified loopholes in accounting system companies are able to manipulate their financial statement and cheat their investors. Moreover, in the financial statement of BHP Billiton in 2015 mainly excludes the valuation of Cannington due to the demerger. In addition, in 2015 the value of 2013 and 2014 financial statement is revaluated by exempting the valuation of Cannington. The discloser of transaction mainly helped in depicting the actual value of the firm in its financial statement. Yeh et al. (2012) stated that depicting the values main reason mainly help the company to authenticate their overall financial statement and built up trust among investors. In this context, Jia et al. (2013) further stated that financial investors and external auditors mainly use the disclosure statement to identify the actual valuation of total assets of the company. Figure 1: Depicting related party transaction conducted by BHP Billiton during 2015 (Source: Bhpbilliton.com 2016) In addition, the overall figure mainly helps in portraying the party related transactions conducted by the company during its 2015 fiscal year. Moreover, in the books of BHP Billiton the depiction of South32 demerger has been mentioned in the overall discloser of party transactions. In addition, the company has conducted joint operations, joint venture and associates to increase its overall productivity. Moreover, in 2015 the overall increase in Associates related party transaction could be seen in the fiscal year. In addition, a decrease in Joint operations and joint ventures in the related party transaction could be seen in the fiscal year. Kang et al. (2014) stated that governments with the help of related party transaction are able to authenticate and reduce tax fraud conducted by companies. In this context, Enriques (2015) further mentioned that after the related party transaction companies act 2013 reduction in manipulation could be seen in financial statements of different com panies. Joint operations % change Joint ventures % change Associates % change Particulars 2015 2014 2015 2014 2015 2014 Trade amounts owing to related parties 0 13.329 -100% 0 0 193.775 117.672 65% Loan amounts owing to related parties 103.431 44.298 133% 0 0 32.097 41.427 -23% Trade amounts owing from related parties 0 17.385 -100% 0 0 0 0 Loan amounts owing from related parties 13.945 75.413 -82% 0 150.101 -100% 1015.3 1087.89 -7% Table 1: Showing the % change in outstanding balances to related party during 2015 (Source: Bhpbilliton.com 2016) In addition, with the help of table 1, the overall trade amount owed to and from the related party decreased 100%. Moreover, an increase in loan amount owing to rerated party increase 133% and loan amount owing from related party mainly decreed 82%. In addition, with the help of table 1, the overall operations conducted by the BHP Billiton during 2015 with its related party could be effectively evaluated and provide adequate information to the investors. In this context, Pizzo (2013) stated that investors with the help of related party transaction are able to determine the overall increase in liabilities of the company. On the other hand, Ullah and Shah (2015) criticises that investors that do not evaluate the overall party related transaction conducted by company are not able to determine its actual performance and growth prospects. Evaluating the significance of information on related party transactions to potential investors: Related party transactions depiction in the financial statement mainly helps investors to evaluate and identify the overall amount owned from its joint ventures. In addition, the overall significance of related party transaction for investors is as follows. Identification of correct liabilities: With the help of related party transaction, investors are able to determine the overall correct liabilities of the company during its fiscal year. In addition, the transactions conducted within the related joint venture mainly helps in evaluating the overall owed amount of the company. Williams and Taylor (2013) stated that identification of correct liability mainly help investors to detect ability of the company to pay its short obligations. However, Wu and Malthus (2013) criticises that due to the increase in fraud and manipulation investors are not able to effectively evaluate the correct liabilities and assets accumulated by the company, which in might increase their overall risk from investment. Identification of frauds: In addition, with the help of related party transaction investors are able to detect any kind of frauds, which might be conducted by the company to boost its overall profitability. In addition, the amount receivable and outstanding could be evaluated, which might help the investors detect the actual financial strength of the company. Julio et al. (2013) argued that before 2013 Act companies mainly used internal personal transaction to inflate and deflate their balance sheet as per the requirements suggested by the management. Nevertheless, Campello et al. (2014) criticises that due to the impact of 2013 Act and adequate consequence for not disclosing their related party transaction has mainly helped investors to reduce their risk from investment. Consequence of non-compliance with the 2013 related party transaction companies act: Consequence Actions of the Consequence Voidable The board mainly detects the fraud and provides three months to the directors to rectify their problems and produce disclosure related to party transaction Indemnity the director will be forced to portray any loses conducted by the related party directors in their financial statement Disqualification If the directors are convicted of fraud, he/she will be disqualified of being a director of any company for 5 years. Table 2: Showing the consequence if 2015 related party act is not followed (Source: pwc.com.au 2016) With the help of identified consequence, the overall increase in related party transaction depiction in financial statement could be seen. Moreover, implementation of rules and consequence mainly helps investors to increase their overall trust on financial statements and auditors report. Bennouri et al. (2015) stated that adequate depiction of overall financial statement mainly helps the investors to evaluate the actual return, which might be generated in near future. Effectively discussing the cost and benefits for firms discussing related party transactions disclosure in their balance sheet: Benefits of related party transaction disclosure in balances sheet: With the help of related party transaction disclosure the overall trust of the investors for the company could be increased, which might help in raising its overall share price. For example, Coco cola has been providing relative higher information to its shareholder regarding its operation, which led to a rise in share price 5 times its PB ratio. Munir et al. (2013) stated that increased trust of investors mainly help companies to gather the required capital to support its future endeavours. However, Enriques (2015) argued that due to the identified loopholes in accounting standard companies are still able to manipulate their balance sheet and project the desired financial statement to its stakeholders. In addition, the overall transaction disclosure also helped in reducing the unethical practises of companies to inflate their balance sheet and portray a wrong valuation of their activities. Moreover, the act also helped in segregating the overall taxes, which might be paid by main or subsidiary companies. Kang et al. (2014) argued that before 2013 Act companies were able to hide their interrelated party transactions conducted by joint operation. For example, companies were able to increase their liquidity by not subtracting their overall amounts due to its joint venture and associates. This wrong valuation mainly lured in potential investors and increased their overall investment risk. Cost associate with the related party transaction disclosure in balances sheet: In addition, the identified related party transaction mainly helps the competitors of the company to evaluate their main source of production. Moreover, the identification of company strategy to its cost might eventually increase the overall competitive level in the market. Williams and Taylor (2013) stated that increased competitive level of peers might reduce revenue generation capacity, which might have negative impact on its liquidity. Moreover, the overall external audit cost of the company might also increase due to the additional information, which might be calculated by the auditors. This increased expenditure might reduce cash availability of the company and have negative impact on its cash flow statement. For example, companies like Unilever and Coco Cola prepare their balance sheet on both US-GAAP and IFRS system, which in turn raises their expenditure conducted on preparing financial statements. Wu and Malthus (2013) argued that implementation of different accounting principles might depict different financial status of the company to its investors, which might reduce their overall trust. Conclusion: The overall assignment mainly helps in evaluating the related party transaction disclosure depicted by BHP Billiton in their financial report 2015. In addition, the analysis of the financial report effectively helps in identifying the related party transaction conducted by the company during 2015. In addition, the impact of demergers in South32 is also evaluated portraying the impact of related party transaction on financial statement of the company. Moreover, the novice effectively portrays the significance of related party transaction for investors. 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