Thursday, August 27, 2020

Dance and body Expression Essay Example For Students

Move and body Expression Essay The video Dance in reality communicated the subtleties of move and body articulation. The video expressed that occasionally the best way to become more acquainted with somebody is to watch the manner in which they communicate through the detail of move. This video demonstrated a wide range of societies of move. Local Americans conventions have languished over 500 years. At the point when the band was lifted from their move. The Native Americans had numerous gigantic POW wows to keep their move alive. The Hawaii Hula lauded the predecessors, and richness of the land. It was likewise band since it was believed to be improper. It was keep subtly keep alive by a couple of families. Hula has keep Hawaiis conventions as the years progressed. They keep on moving. The move moves intrude on expressions of the melodies composed. They are continually working new melodies to move out. They feel their moves carry them closer to the earth. African move is the information on life. In African move the ladies are assume to communicate through their body. One African American communicated him by saying this; You never lose your social soul it is something that is grained into you forever. Everybody decides to live in this world. No one needs to quit any pretense of anything. Everyone must work harder to keep up where they originated from.

Saturday, August 22, 2020

What to Do When Your Green Card is Lost in the Mail

What to Do When Your Green Card is Lost in the Mail You aced your meeting and got a note saying that youve been affirmed for changeless living arrangement and your green card has been sent. In any case, presently its a month later you still havent got your green card. What do you do? In the event that your green card has been lost via the post office, you should apply for a substitution card. This sounds straightforward, if somewhat of an agony, until you discover that you may likewise need to pay another recording charge for the application and biometrics (rates can change). This charge is notwithstanding what you paid for the underlying green card application. Its enough to send even the most patient individual to the brink. The standard is, in the event that you don't get the green card via the post office and USCIS sent it to the location you gave yet the card isnt came back to USCIS, at that point you should pay the full recording charge. (You can peruse this on the I-90 guidelines, What is the Filing Fee?) If the undelivered card is come back to USCIS, you despite everything need to petition for a substitution card yet the documenting expense is postponed. Here are a few hints to consider when your green card is lost via the post office. Ensure Youve Been Approved Sounds senseless, however you need to be certain that youve really been affirmed before you begin shaking any pens. Have you gotten the endorsement letter or email? Has the card been sent out? On the off chance that you cannot affirm this with the data you have, make an Infopass arrangement at your nearby field office to discover the subtleties. Hold up 30 Days USCIS exhorts that you hold up 30 days before expecting the card has been lost via the post office. This takes into consideration time for the card to be sent and come back to USCIS if undeliverable. Check With Your Post Office The Post Office should restore the undelivered card to USCIS however just in the event that they havent, go to your neighborhood USPS office and inquire as to whether they have any undelivered mail in your name. Make an Infopass Appointment Regardless of whether you confirmed the subtleties with by calling the 1-800 number for the National Customer Service Center, Id recommend twofold checking the data at your nearby field office. Make an Infopass arrangement and have them check the location that the card was sent to and the date it was sent. In the event that the USCIS official can affirm that it was sent to the right location, its been over 30 days since the card was sent and the card has not been come back to USCIS, its opportunity to proceed onward. Contact Your Congressperson In the event that youre fortunate, your neighborhood Congressperson will concur with you that paying an extra expense for a substitution card is crazy, and offer to work with you to help USCIS see it similarly. Ive read a couple of examples of overcoming adversity from individuals in a similar circumstance; everything relies upon who you get. Discover your House or Senate delegate to figure out how best to get in touch with them. Most locale workplaces will have case managers who help with government office issues. There is no assurance that they will get the charges postponed for you, however it has helped a few people so its value an attempt. Document I-90 Application to Replace Permanent Resident Card Regardless of whether the card has been come back to USCIS, the best way to get another card is to record Form I-90 Application to Replace Permanent Resident Card. In the event that you need affirmation of your status to work or travel while its preparing, make an Infopass arrangement to get an impermanent I-551 stamp until your new card shows up.

Friday, August 21, 2020

What to Do if You Dont Get the Grades You Need

What to Do if You Don’t Get the Grades You Need What to Do if You Don’t Get the Grades You Need By Lizzie Exton The summer holidays may have started, but many students will struggle to put the dreaded results day out of their minds.   It seems to cast a long shadow over what should be sunny and carefree days, looming over you until the moment of the big reveal, in which you’ll finally find out how well or how poorly you performed in your GCSEs or A-Levels.   For some it will be smiles all round, but for others there will be disappointment - so what should you do if you don’t get the grades you need? Don’t panic The first thing you must do if you don’t get the grades you need is to stay calm, which is of course much easier said than done.   Not getting the grades you hoped for can feel like the end of the world, and while we can’t promise you’ll wake up feeling better the next day or even in a month’s time, one day soon you will.   Nobody ever believes their older friends and family when they say they understand, but there are more people in the world who have flunked an exam than there are straight-A people. Consider appealing Don’t throw in the towel on education because of disappointing exam results.   If you think there must have been some sort of mistake or your grade seems unreasonably low, then think about appealing to the exam board.   Examiners aren’t perfect, and every year there will be students sending their papers back for regrading due to some sort of error in the marking.   If you really think your paper has been unfairly marked down, chat with your teacher and see about having it sent back for a second opinion. Don’t clam up It’s easy to turn inward when things don’t go to plan.   Self-criticism can be incredibly destructive, so it’s important to talk to people about how you’re feeling.   Nobody will blame you for not getting a higher grade â€" everyone has their off days and even the pushiest of parents only ever want to see their children happy.   If you really don’t think you can face your parents and talk openly with them, at least meet up with your best friends and chat things over. Consider a Plan B So Plan A didn’t work out, but did you have a Plan B lined up?   Even if you only had the vaguest idea of other options, now would be a really good time to start looking into alternatives a little more closely.   If you’ve missed out on the UCAS grades you need to get into your first-choice uni, think about going through the clearing system.   There are always places elsewhere up for grabs and they might be even better than your first choice in the end.   If you haven’t got the GCSEs to get onto you chosen A-Level courses then think about other things you might be good at and get some guidance from a careers advisor. Consider another route into work Believe it or not, you don’t need A-Levels or a degree to forge a brilliant career.   If you decide to pack in formal education altogether then there are other routes into the workplace.   Apprenticeship schemes are growing in popularity and you can start earning while you’re learning.   There are also some incredible internships out there in some big-name companies, and most don’t need you to have a glittering CV or top grades. It can be hard to deal with the disappointment of missing out on the grades you need, but some day soon you’ll be able to get past it.   Missing the top marks doesn’t mean you’re a failure and doesn’t mean your out of the running career-wise.   Look for the silver linings as soon as you feel able to, and with a little courage and determination you’re still on track to a bright future.   Lizzie Exton writes for Inspiring Interns, which specializes in sourcing candidates for  internships. To browse our  graduate jobs London listings, visit our website.

Monday, May 25, 2020

Organic (Biological) Weathering Explained

Organic weathering, also called bioweathering or biological weathering, is the general name for biological processes of weathering that break down rocks. This includes the physical penetration and growth of roots and digging activities of animals (bioturbation), as well as the action of lichens and moss on various minerals.   How Organic Weathering Fits Into the Larger Geological Picture Weathering is a process by which surface rock breaks down. Erosion is a process by which weathered rock is moved by natural forces such as wind, waves, water, and ice. There are three types of weathering: Physical or mechanical weathering (for example, water gets into cracks in rock and then freezes, pushing against the rock from the inside);Chemical weathering (for example, oxygen interacts with iron in rocks, causing the iron to turn to rust and thus weakening the rock)Organic or biological weathering (for example, the roots of a tree grow into boulders in the soil and splitting the boulders apart over time) While these different types of weathering can be described as different from one another, they also work together. For example, tree roots may split boulders more easily because the rocks have been weakened as a result of chemical or physical weathering.   Plant-Related Biological Weathering Tree roots, because of their size, cause a significant amount of biological weathering. But even much smaller plant-related actions can weather rocks. For example: Weeds pushing through road surfaces or cracks in boulders can expand gaps in the rock. These gaps fill with water. When the water freezes, the roads or boulders crack. Lichen (fungi and algae living together in a symbiotic relationship) can cause a great deal of weathering. Chemicals produced by fungi can break down the minerals in rocks. Algae consume the minerals. As this process of breakdown and consumption continues, rocks start to develop holes.  As described above, holes in rocks are vulnerable to physical weathering caused by the freeze/melt cycle. Animal-Related Biological Weathering Animal interactions with rock can cause significant weathering. As with plants, animals can set the stage for further physical and chemical weathering. For example: Tiny burrowing animals secrete acids or scrape their way into rock to create rocky burrows. This process weakens the rock and actually starts the weathering process.Larger animals leave feces or urine on rock. The chemicals in animal waste can corrode minerals in rock.Larger burrowing animals shift and move rock, creating spaces where water can accumulate and freeze. Human-Related Biological Weathering Human beings have a dramatic weathering effect. Even a simple path in the woods has an impact on the soil and rocks that make up the path. Major changes affected by humans include: Construction -- moving, scoring, and smashing rock for construction of buildings and transportation systemsMining -- massive projects involve stripping entire hillsides or making major changes to or removing rock from under the surface of the EarthAgriculture -- in addition to moving rocks to make farming possible, human beings also change the composition of the soil through fertilization and application of herbicides.

Thursday, May 14, 2020

Palliative Care For Alzheimer s Patients - 2196 Words

Palliative Care for Alzheimer’s Patients Brittany Dooley Denver School of Nursing Abstract This paper discusses the transition patients and families experience during palliative care. In patient’s experiencing terminal illnesses, care priorities tend to shift and instead of focusing on curative measures, it often shifts to palliative to provide comfort measures. Palliative care focuses on the relief of suffering and psychosocial support during serious illnesses. Its goal is to provide alleviation from symptoms and stress related to the disease process. Palliative care aims to improve the quality of life for both the patient and the families involved. Palliative care aids patients experiencing Alzheimer’s disease symptoms such as depression, anxiety and difficulty sleeping and can assist with secondary diagnosis conditions that are painful. The palliative care team can serve as a support system and help discuss what’s important to the patient and family and what level of care the patient wants when they enter the last stage of Alzheimer’s d isease. When palliative care is involved, the burden most families experience is eased and the patient is able to achieve the best quality of life. Palliative Care for Alzheimer’s Patients Alzheimer’s is a disease that affects an estimated 5.2 million people worldwide (Gies, 2009). This disease process works on memory, over time increasing with age. Early symptoms are memoryShow MoreRelatedAlzheimerS Disease: The Biggest Culprit. AlzheimerS Disease1561 Words   |  7 PagesAlzheimer s Disease: The Biggest Culprit Alzheimer s disease is a progressive deterioration of cognitive function sufficient to cause functional disability (Hannaman, Mitchell, Cross, 2011). It is the most common cause of dementia after age 60 with initial signs reflective of hippocampal dysfunction, with poor immediate recall and short-term memory. As the disease progresses, visuospatial dysfunction (including with directions and geographic disorientation), due to parietal lobe involvement,Read MorePotent Pharmaceuticals Of Terminal Dementia2409 Words   |  10 Pageslike Haldol (haloperidol), Roxanol (morphine sulfate oral suspension), and Ativan (lorazepam) have clear benefits in Advanced Dementia (AD) patients. Though often contraindicated in elderly and demented patients, these and similar medications are frequently used in hospice and palliative care settings for terminally ill patients. Elderly and demented patients can frequently have reactions to these medications that are the opposite of their intended effect, wh ich can discourage providers from utilizingRead MoreThe Ethical Dilemma Of Artificial Nutrition And Hydration Essay1390 Words   |  6 Pagesartificial nutrition and hydration in terminally ill patient. Artificial nutrition is very important in terminal ill patients in their end stage of life. It is very helpful to provide nutrients and fluids to the patient who is unable to take it by himself. In palliative units, AHN help to enhance the comfort and quality of care of patient. The purpose of this paper is to narrate how ethical issues can become challenging for health professional, patient and their family members. In following paragraphRead MoreEuthanasia Or Physician Assisted Suicide961 Words   |  4 Pagesor physician assisted suicide, is the painless killing of a patient, suffering from a painful or incurable disease, like cancer, or alzheimer s, the practice is illegal in most countries, including the United States, although in the United States, it is a state decision, the only state in the United States that it is legal in is Oregon. Oregon passed the Death with Dignity Act in 1994, making euthanasia legal for chronically ill patients, the only caveat is that the doctor is allowed to prescribeRead MoreHealth And Social Care Sector945 Words   |  4 Pagesthe world, such as: Acupuncture, yoga, reflexology, herbal supplements, acupressure, homeopathy, aroma therapy, hypnosis, mud therapy, etc. Through the enthusiasm of alternative medicine by patients, the health and social care sector comes across to:† ethical issues of efficacy, training, competence and patient safety, â€Å"according to (Nursing times ,2005). Therefore, it is important to understand the principles behind complementary therapies and their usage. Currently,† in the UK more than five millionRead MoreWhat Makes A Successful Aging? Essay1440 Words   |  6 Pagesfactors that predict satisfaction of life are those an individual is able to control. These factors include are health habits, marital stability, years of education, and coping strategies. On the other hand those factors that are out of an individual s control can not predict the level of happiness or satisfaction with life. These include the length of life of a family member, early health status, parental SES, and family warmth in childhood. However, I can see some flaws in with the concept of successfulRead MoreWhat Actually Is Physician Assisted Suicide?1390 Words   |  6 PagesWhat actually is Physician-Assisted Suicide? In the discussion of Physician-Assisted Suicide you have to make sure that you use the right terminology and make sure that it is clear. Some of the greatest dangers of facing chronic and terminally ill patients are a grey area regarding PAS. There is a strict process to practice PAS. Despite the stringencies, the Council of Ethical and Judicial Affairs (1992) found that 28% of PAS cases in the Netherlands did not meet the specific criteria. The evidenceRead MoreBecoming An Adult Nurse Stems From My Grandfather s Final Illness770 Words   |  4 PagesMy ambition to become an adult nurse stems from my grandfather’s final illness, where I observed the nursing care he received by palliative care nursing team, I was fascinated that despite being in exhausting, demanding and challenging situation they remained highly motivated, calm, courteous, professional and empathetic. After I finished my college I was involved in various jobs ranging from shop assistant to owning my business, however I never experienced total contentment and job satisfactionRead MoreSepsis Is Defined As A Severe Infection1370 Words   |  6 Pages(bronchodilation)-flight-fight response, vasoconstriction to the skin, decreased renal perfusion to the kidneys. â€Å"Sepsis is defined as infection plus systemic manifestations of infection.† Schorr, C. A., Zanotti, S., Dellinger, R. P. (2014). 5(1), 226-235. doi:10.4161/viru.27409. The lab/diagnostic findings of my patient included an x-ray of his right foot (pharyngogram, chest) to evaluate tumors, cyst, and inflammatory response, collection of Low Red blood cell count: to detect an infection, decreased blood pressureRead MoreCaregiver Stress Essay1172 Words   |  5 Pagesrepresents an overwhelming number of people who will either be in the caretaker role or be the ROC. Like today, most of the care will be provided by inf ormal unpaid caregivers. The number of informal unpaid caregivers is expected to rise from 20 million in 2000 to 37 million in 2050 (Office of the Assistant Secretary for Planning and Evaluation [ASPE], 2003). Because of the burden of care giving, many caregivers will experience depression, poor health and quality of life (Etters, Goodall, Harrison, 2008)

Wednesday, May 6, 2020

The Domestication Of Animals By Humans - 884 Words

NHD Paper The domestication of animals by humans is an early example of eugenics. Animals were used for hunting, warning system against predators, and overall companionship. (History of Eugenics) Humans at the time wanted a powerful animal, that was able to protect their owner, and help be able to produce food and clothing Obviously a strong animal does not come from handicapped ancestry, rather it comes from a far more adaptive origin. Early day humans exchanged this idea that the fittest animal comes from the fittest parents. This idea of superior origin was used in animal husbandry (History of Eugenics). For instance, a cattle that could produce twice as much milk and supply a strong hide, would obviously out weigh its less useful†¦show more content†¦In fact, Darwin stated, â€Å"if we can breed certain traits in or out of plants and animals, and if human beings are biological organisms not fundamentally different from plants and animals, then we should be able â€⠀œ if we so wished – to â€Å"improve† the human race by means similar to those developed over the centuries by plant and animal breeders (Word Press). `Darwin was more interested in improving humanity as a whole, not one specific race. Darwin’s ideas were applied in a rather controversial manner in the 19th century. The controversy associated with fear of Eugenics hovers over the development in human genetics. Eugenics became popular in the 19th century, at a time in which people were infatuated with superior fitness, competition, and biological rationalizations of inequality ( In The Name Of Darwin). People brought up Darwin’s analogy of survival of the fittest. When discussing the topic of superiority between two races. Many social Darwinists insisted that this analogy should be implemented on the human race, and that deleterious traits were a result from heredity. These people believed that weak individuals were a complication in the human race, and t hat they should face death. Francis Dalton, Darwin’s cousin, promoted the idea of creating a master race. Dalton believed that the undesirables should be gotten ridShow MoreRelatedEssay on Domestication of Plants and Animals1379 Words   |  6 PagesThe domestication of plants and animals lead to great change in the development and structuring of communities, as the hunter-gatherer lifestyle was slowly replaced by permanent settlements of farmers and villages. We can see that the communities varied greatly dependent on their local ecology, the resources available, and the time period within which their community was based. The road to agricultural way of life in the MIddle East is characterized by Four distinct stages. It was during the KebaranRead MoreCreation : God Vs. Nature1191 Words   |  5 PagesCreation: God vs. Nature Ideas and beliefs regarding human origin have plagued the minds of scholars and laymen alike since the beginning of humanity. How, then, did humans come to be? The Divine Creation Myth, as written in the Bible, was commonly accepted by Europeans as the real work of God. Thus, the creation of humanity in the Garden of Eden and the creation of all the animals was an instantaneous event of God s creation rather than a gradual process. But it seems inevitable that eventuallyRead MoreThe History and Consequences of Domestication of the Horse903 Words   |  4 PagesThe History and Consequences of Domestication of the Horse. Domestication concerns adaptation, which is usually a captive environment and which is achieved by some combination of genetic changes occurring over generations, as well as by environmentally induced changes in development that recur during each generation (Price, 1984). The domestication of the horse has profoundly affected the course of civilization. Horses provided meat, milk, and enhanced transportation and warfare (Vila et al.Read MoreA Brief Note On The West East, William Garcia. Hist 002 World History1401 Words   |  6 Pages AGRICULTURE IN THE NEAR EAST William Garcia Hist 002A: World History to 1600 November 1, 2016 Humans have always had to find a way to survive in the changing environment of our world. Humans have had to find many ways to adapt and find different practices to feed their communities. Humans were able to keep their communities alive due to their ways of hunting and gathering. Gender played a role in this way of finding food source. Men were set to be the huntersRead MoreThe Biological Basis Of Human Lactase1213 Words   |  5 Pagessome humans can’t digest milk while others can. The scientific research that has been done in order to explain the biological basis of human lactase is archaeological and genetics. Archaeologist examined pottery shards in order to grasp what the animals where actually consuming indicating where the proteins came from. Other scientists did field work with both Africans and Europeans that either had experiences raising a cattle or did not have experiences with cattle in order to show that human lactaseRead MoreThe Evolutionary Change Under Stro ng Selective Pressures1257 Words   |  6 Pages Domestication is a phenomenon that has promoted significant evolutionary change under strong selective pressures (Driscoll et al. 2009). As a result of this phenomenon, various domesticated strains of flora and fauna have significantly contributed to the development of human civilization (Morey 1994; Driscoll 2009). Although it was a substantial component to our progress, it was not until the research of Dmitry K. Belyaev that we began to unravel the early stages of domestication. Assuming thatRead MoreDeath And Humanity Of Animals Essay1677 Words   |  7 Pageshoists the animal into the air.†(Foer 117) Foer’s vivid description of the bloody slaughter on the killing floor reveals the cruelty in the animal industry and evokes criticism of inhuman treatment and the terrible circumstances animals live in. During class, some of us reached an agreement that massive slaughter of animals raised for meat is unethical and should be condemned, while eating meat from animals that have peacefully passed away seems acceptable. In both situations the animal is dead, soRead MoreThe Bloody Slaughter On The Slaughter Essay1674 Words   |  7 Pageshoists the animal into the air.†(Foer 117) Foer’s vivid description of the bloody slaughter on the killing floor reveals the cruelty in the animal industry and evokes criticism of inhuman treatment and the terrible circumstances animals live in. During class, some of us reached an agreement that massive slaughter of animals raised for meat is unethical and should be condemned, while eating meat from animals that have peacefully passed away seems acceptable. In both situations the animal is dead, soRead MoreEssay on Agriculture Review Questions712 Words   |  3 Pagesincorporate plant domestication, and animal domestication in your answer) Events that lead to the beginnings of the First Agricultural Revolution are plant and animal domestication helped humans settle down. Plant domestication allowed humans to cultivate root crops and seed crops. Root crops are reproduced by cultivating either the roots or cuttings from the plants. Seed crops are plants that involve a more complex process in which includes well-timed harvesting. Animal domestication had advantagesRead MoreThe Book, Germs, Guns, And Steel: The Fates Of Human Societies,1355 Words   |  6 PagesThe book, Germs, Guns, and Steel: The Fates of Human Societies, by Jared Diamond, shows how different cultures followed different courses of history. The book also looks at how Europe became the superpower it is and how it evolved faster than other cultures at the time. This is because some environments provide more favorable conditions for new societies than other environments. Diamond says there are four main reasons the Europeans rose to power and were able to e xpand across the globe. The first

Tuesday, May 5, 2020

Qualitative Characteristics of Financial Accounting and Balance Sheet

Question: 1. Describe what you understand by the above statement and explain briefly the qualitative characteristics. 2. Discuss and describe two IASB / AASB accounting standards and the utilisation of the qualitative characteristics to promote decision useful information. 3. Select a company from the Australian Securities Exchange (except banks) website and download the most recent annual report. With regard to your chosen standards, and in the context of your company annual report, comment on the effect the qualitative characteristics have had on the financial statements. Answer: Introduction The financial information presented in the Balance sheet is useful but it should also possess the qualities that assist in the fundamental decision making qualities of relevance and representation in a faithful manner. Both the aspects are very critical. However, even if the information is relevant but does not faithfully represent the economic phenomena then it is useless. Difficulty is faced by the FASB in balancing the neutrality and the various economic consequences. In order to make a difference in the process of decision making by using the information from the financial statements, the information must be relevant to the decision. Relevance of information means that the information must have a predictive value and the information must also have a confirmatory value. For example, the net income and the components of net income confirm the expectations of the investors about the future cash generating ability of the company. The net income serves as an important tool for effecti ve investment decision making. There is existence of faithful representation when there is agreement between the measure or the description and the phenomenon that is represented (ey.com, 2015). For example, in the balance sheet, the term inventory in the balance sheet of a retail company represents the items that are intended to be sold in the course of the business. But if the inventory says that the machines that has been used to produce inventory then it lacks faithful representation. Qualitative characteristics of financial information is useful for making economic decisions The prime objective of financial reporting is to provide financial information about the reporting entity that is useful for the investors, lenders and the other creditors for the purpose of decision making. The conceptual framework of the financial statement is prepared to for the primary users of the financial statements like the investors , lenders and the creditors and it is also addresses the employees , suppliers , customers , government bodies and the general public (Vitez, 2015). The revised framework of the financial statements attempts to create a conceptual framework based on the fundamental economic concept that is useful for the purpose of decision making (Mukherjee Hanif, 2015). The financial information presented in the balance sheet does not limit itself to the presentation of the entitys financial position, performance and the changes in the financial position to assess the ability of the entity to generate the cash flows (ifrs.org, 2014). But the financial information is presented in a broader aspect. It reports the entitys economic resources, claims and changes. In the revised framework, the qualitative characteristics represented by the financial statements are divided into the fundamental qualitative characteristics and the enhancing qualitative characteristics (Porter Norton, 2009). The fundamental qualitative characteristics comprises of relevance and faithful representation and the enhancing qualitative characteristics includes comparability , timeliness, verifiability and the ability to understand (Fasb.org, 2015). The investors can make a difference in the decision making by using relevant information from the financial statements. The financial information presented in the balance sheet must have a predictive value and confirmatory value (Fasb.org, 2015). The financial information must have a faithful representation. It has replaced the previously used term reliability that was used to describe the financial statements (Ifrs.org, 2015). A faithful financial information represents the economic phenomena that has three major features. Completeness Neutrality Free of error Qualitative features of the financial statements such as comparability, verifiability, timeliness and understandability will increase the relevance and the faithfulness of the financial information (Iasplus.com, 2015). The qualitative characteristics of the financial statements assist in financial decision making in the following ways Comparability helps the user to identify the similarity and the variances among the various items. The similarity and the difference can be identified between the different periods within the set of the financial statements and the across the reporting entities. The methods are applied consistently during the preparation of the financial statements in the achievement of comparability. The framework of the financial statement has introduced new term verifiability. The financial information presented in the financial statements is verifiable which enable the users to reach to a particular consensus that the depiction of a particular event or a transaction is a faithful representation. In the new framework, timelessness of the financial information is also considered as a qualitative characteristic. While providing the information in the financial statements it is stressed that there is balance between the reporting technique and the information has to be reliable. Timelessness will influence the decision makers (kpmg.com, 2010). Understandability of the financial statement is a key qualitative characteristic. The information presented in the financial statements must be clear and presented in a concise manner which is understandable (Aasb.gov.au, 2015); (Iasplus.com, 2015). Description of the accounting standards and the utilization of the qualitative characteristics for the purpose of decision making AASB 129 Financial Reporting in the Hyperinflationary Economy According to AASB 129, the financial reporting in the Hyperinflationary economies has been discussed. The standard is applicable to the individual financial statements including the consolidated financial statements of any organization whose functional currency is the currency of a hyper inflationary economy (Comlaw.gov.au, 2015). The calculation of the operating costs and the financial position in the local currency without any kind of restatement is not useful. The money loses the power to purchase at the rate of the local currency that comparison of the amounts from the transactions and the from other events has occurred at different times even if the accounting period is same can be misleading. It is important for the restatement of the financial statements according to the Standard in order to avoid any kind of error. Hyperinflation is an indication of the characteristics of the economy of a country. The entities that report in the currency of the same hyperinflationary economy must apply this standard in the same date (aasb.gov.au, 2015). The standard is applicable for the entity at the beginning of the reporting period in which the existence of hyperinflation in an economy has been identified in whose currency the reporting is being done (Australian Master Accountants Guide, 2015). The restatement of the financial statements will depend in the change in the prices of the goods as a result of the various political, economic and social forces that are acting in the economy that will affect the purchasing power of money. In a hyperinflationary economy, the property, plant and equipment must be measured at fair value. However in some cases, the financial statements are based on the current cost approach that reflects the changes in the prices of the assets that has been held. In case of a hyper inflationary economy, the standard is applicable for the representation of the primary financial statements of the entities in the currency of the hyper inflationary economy (Horngren, 2013). In case of a hyperinflationary economy, the accounting standards presented by AASB will make the information reliable and authentic. The gain or loss in the monetary position of the entity in case of a hyperinflationary economy can be derived by the resulting difference between the restatement of the non- monetary assets, owners equity and the items represented in the comprehensive income and the adjustment of the index that is linked with the assets and the liabilities. This will make the information presented in the balance sheet more reliable. The qualitative characteristics that are that are presented by the balance sheet are the relevance and faithfulness of the financial information. In case of a hyper inflationary economy, the financial information that is presented in the balance sheet will increase the faithfulness of the information to the investors. In a hyperinflationary economy, the purchasing power of the investors declines. Thus the financial information presented in t he balance sheet will reflect the change in the purchasing power of money. This will be helpful in taking the economic decisions (Henderson et al., 2015). AASB 2 Share based Payment The Standard specifies the financial reporting in case of share based payments. The profit and loss of the entity is reflected after the share based transactions has been made. It also reflects the expenses that are associated with the transaction in which the option of the share is granted to the employees. The Standard is applicable for all share based transactions. It includes equity settled share based payment transactions and cash settled share based payment transactions. In a share based payment transaction, the entity will recognize the goods and services that has been received or acquired (aasb.gov.au, 2006). The entity will also have to recognize the increase in the equity if the goods and services were received in equity settled transaction or the liability of the goods and services were acquired in case of cash settled share based payment transaction (Charteredaccountants.com.au, 2015). The increase in equity when the goods and services have been received will be measured at fair value of the goods and services (Comlaw.gov.au, 2015). The fair value has to be estimated in a reliable manner. If it is not possible to estimate the value of the goods and services at the fair value then the entity will measure the value and the increase in equity in reference to the fair value of the equipments that has been granted (aasb.gov.au, 2015). Qualitative characteristics of the financial information that is relevance and faithfulness will be reflected in the calculation of the share based payment transaction. This will make the information available to the investors more reliable and authentic. The trust of the investors will increase if there is clarity in the transactions made by the organization. The main qualitative characteristics of financial information are its comparability, verifiability, timelessness and understandability. Since the share based payments for the equity transactions are made at fair value, the information reflected in the financial statements are reliable and relevant. They can be used for taking the major economic decisions. The information in the financial statements can be used for the major investment decisions (Australian Master Accountants Guide, 2015). Application of the AASB standards in the reporting techniques of Wools worth annual report The financial statement of Wools worth presents a comprehensive statement of the financial performance of the company. The standard AASB -2, Share based payment has been noted in the financial statements. The fair value of the changes in the equity transactions has been noted. For the year 2014, the movement in the fair value of the investments in equity securities has been seen in the balance sheet of Wools worth. The changes in the equity have been presented in the financial statement. The financial statement presents consolidated information related to the changes in equity transactions and the transaction regarding the share based payments. This will make the information more reliable to the investors and will assist them in sound decision making (Woolworthslimited.com.au, 2015). Since, Australia does not operate in a hyperinflationary economy; the Accounting standard of AASB 129 is not applicable in case of the organization (Asx.com.au, 2015). Conclusion Qualitative characteristics of the financial statements assist in the process of decision making. The qualitative characteristics help in economic decision making. It makes the information presented in the balance sheet more reliable and faithful. The financial information must be relevant and faithful. It should be able to assist in sound decision making. The qualitative features of the financial statements that assist in sound decision making are comparability, verifiability, timelessness and understandability. In the present report the qualitative characteristics of the accounting standards AASB 129 and AASB 2 has been analyzed. AASB -129 represents the financial reporting in a hyper inflationary economy. The changes in the value of the assets have to be noted in a hyperinflationary economy. The value of the assets will be measured at fair value. This makes the information reliable and authentic. In AASB 2 , the standards for share based payment transactions has been discussed. The share based payment transactions of the equity shares are done at fair value. Wools worth has been chosen as the organization where the standards are applicable. Since the organization operates in Australia, it operates in an economy with inflation rate stability. Thus the standard for hyper inflation will not be applicable for Wools worth. But the financial statement of Wools worth has shown the transactions related to the share based payments. This will help the investors in sound decision making and make the information faithful and relevant. References aasb.gov.au,. (2006). Proposed Amendments to AASB 2 Share-based Payment Vesting Conditions and Cancellations. aasb.gov.au,. (2015). Financial Reporting in Hyperinflationary Economies. aasb.gov.au,. (2015). Share-based Payment. Retrieved 28 January 2015, Aasb.gov.au,. (2015). Accounting standards. Retrieved 28 Asx.com.au,. (2015). ASX. Retrieved 28 January 2015, Australian Master Accountants Guide. (2015) (pp. 20-100). Australian Master Accountants Guide. (2015) (pp. 600-700). Charteredaccountants.com.au,. (2015). AASB 2 Share-based payment. Comlaw.gov.au,. (2015). AASB 2 - Share-based Payment - July 2004. Comlaw.gov.au,. (2015). AASB 129 - Financial Reporting in Hyperinflationary Economies - July 2004. ey.com,. (2015). Conceptual framework - Objectives and Qualitative Characteristics. Fasb.org,. (2015). Conceptual Framework-Objective and Qualitative Characteristics. Henderson, S., Peirson, G., Howieson, B., Herbohn, K., Artiach, T. (2015). Issues in Financial Accounting (pp. 900-920). Horngren, C. (2013). Accounting. Frenchs Forest, N.S.W.: Pearson Australia. Iasplus.com,. (2015). Conceptual Framework IASB-FASB joint project. Iasplus.com,. (2015). Conceptual Framework Phase A Objective and qualitative characteristics. ifrs.org,. (2014). The qualitative characteristics of financial information, and managers accounting decisions: evidence from IFRS policy changes. Ifrs.org,. (2015). IFRS - IASB and US FASB complete first stage of conceptual framework. kpmg.com,. (2010). Conceptual Framework for Financial Reporting. Mukherjee, Hanif,. (2015). Financial Accounting (pp. 1.6-1.10). Porter, G., Norton, C. (2009). Financial accounting. Mason, OH: South Western. Vitez, O. (2015). Qualitative Characteristics of Accounting Information. Small Business - Chron.com. Woolworthslimited.com.au,. (2015). Woolworths Limited - Annual Report 2014.