Analysis Of The Poem Yeats - 873 Words

Yeats has composed an effectively concise poem of only twelve lines in iambic pentameter. Iambic pentameter is harnessed to replicate human speech patterns; as if the four rhetorical questions are being posed to the reader from the speaker. The romantic and personal content of this poem creates a certain level of intimacy the reader will feel with Yeats. With a simple ABABCDCDEFEF rhyming structure there is a crucial lack of rhyming couplets (often used to accentuate a couple s closeness). Therefore a distance is already established between the speaker and their subject. Additionally, Yeats creates the emotional response to this poem by exploring historical, personal, political and classical mythological elements. Yet, at the very foreground this is a love poem, and the underlying focus on love makes this poem a typical lyric. It is important to consider the historical context of this poem. Rather, whom Yeats intended it to be aimed at. The object of Yeats affection during the period this poem was written is Irish Feminist and Revolutionary Maud Gonne; she was to be his muse and the catalyst of his poetic yearnings1. However, Gonne never accepted Yeats multiple marriage proposals which evidently (through his writings) was a great source of grief for Yeats. Furthermore, Yeats establishes a binary opposition between the speaker and the subject. The speaker who condemns the subject s vicious beauty a kind That is not natural in an age like this, is presented as a manShow MoreRelatedRhetorical Analysis Of Yeats Poem Essay769 Words   |  4 PagesRhetorical Analysis: â€Å"How many loved your moments of glad grace, And loved your beauty with love false or true, But one man loved the pilgrim Soul in you, And loved the sorrows of your changing face.†(Yeats, 1893). This sentence is picked up from ‘When you are old’, a love poem written by an Irish poet called William Butler Yeats. Although he was tortured by the unrequited love, he still strongly expressed his admire to the only love of his life (Poetry foundation, 2016). In the first lineRead More Analysis of William Butler Yeats Poems Essay1361 Words   |  6 PagesAnalysis of William Butler Yeats Poems; When You Are Old, The Lake Isle of Innisfree, The Wild Swans at Coole, The Second Coming and Sailing to Byzantium In many poems, short stories, plays, television shows and novels an author usually deals with a main idea in each of their works. A main reason they do this is due to the fact that they either have a strong belief in that very idea or it somehow correlates to an important piece of their life overall. For example the author ThomasRead More An Analysis of the Poem A Prayer for My Daughter by William Butler Yeats1552 Words   |  7 PagesPrayer for My Daughter is a poem written by William Butler Yeats in 1919. This poem is a prayer-like poem. And it generally tells about the poets ideas about his daughter who is sleeping at the same time while the poem is being told. Throughout the poem Yeats reflects how he wants his daughters future to be. This essay will analyze the poem in three sections: 1- What does this poem mean?, 2- The poetic devices, imagery, rhyming, figures of speech, used in the poem and mood, diction, languageRead MoreAnalysis Of The Poem The Song Of Wanderin g Aengus By William Butler Yeats2050 Words   |  9 PagesYeats: Youthful Desires â€Å"To burn with desire and keep quiet about it is the greatest punishment we can bring on ourselves.† – Federico Garcia Lorca (Blood Wedding) William Butler Yeats was not a man to keep quiet about his passions. He expresses his need for more than just reality throughout his poems, longing for the youthful desires of his heart. Yeats often talks about escaping reality and shifting to a realm of fantasy in which his deepest thoughts are brought forth. He reveals his unrequitedRead MoreAnalysis of 6 poems on the topic, Hidden messages. contains poems by hughes, mcauley, strand, dobson, yeats, williams.1211 Words   |  5 PagesThe Bystander - Rosemary Dobson The Bystander describes the significance of the insignificant characters in paintings. The speaker in the poem is that figure painted behind/beside the subjects of artworks, where he/it speaks out of its existence to us: in the form of a wing, a squire, a distant figure or part of a crowd. This insignificant character reflects upon several scenes he/it has stood in, such as the two slaughter of Innocents (i.e. the murder of infants from both Old and New TestamentRead MoreAnalysis on To Ireland in the Coming Times1608 Words   |  7 PagesMarch 5th, 2013 Analysis of â€Å"To Ireland In The Coming Times† Yeats is known as an influential poet of the 20th century. His love and affection for Ireland and his people can be seen in many of his poems. In â€Å"To Ireland in the coming times† Yeats passion for Ireland and the revolution against Britain at the time can be seen in his writing. Ireland was undergoing a transition from a nation under British rule to a nation of its own with an identity. Many poets, Yeats included, helped fuel thisRead MoreWilliam Butler Yeats The Second Coming1011 Words   |  5 PagesIn William Butler Yeats The Second Coming, the poet makes phrases such as; â€Å"the best lack of conviction of stony sleep (19) and the falcon cannot hear the falconer (2). The phrases are useful in suggesting various thematic concerns of the poem as well asserting separation of ideas and events that occur during the time when Yeats is writing his work. Different interpretations of the stanzas may bring a connection of the antagonism of people and events that Yeats for esees. For instance, the falconRead MoreThe Second Coming by William Yeats1288 Words   |  6 PagesWilliam Butler Yeats, a multitalented individual won the Nobel Prize in 1923. Born the son of a well known Irish painter and religious skeptic had many influences in his life. Eventually, he converted to Paganism from Christianity. He is till this day considered one of the greatest poets that ever lived. To understand the meaning of William Butler Yeats poem The Second Coming, you must first understand the difference between Christianity and Paganism. Yeats was raised as a Christian and turnedRead More THE SECOND COMING BY WILLIAM YEATS Essay1286 Words   |  6 Pages William Butler Yeats, a multitalented individual won the Nobel Prize in 1923. Born the son of a well known Irish painter and religious skeptic had many influences in his life. Eventually, he converted to Paganism from Christianity. He is till this day considered one of the greatest poets that ever lived. To understand the meaning of William Butler Yeats poem â€Å"The Second Coming†, you must first understand the difference between Christianity and Paganism. Yeats was raised as a Christian and turnedRead More Analysis of Leda and the Swan Essay1528 Words   |  7 PagesAnalysis of Leda and the Swan. Greek mythology. Analysis of Leda and the Swan. Greek mythology has, throughout history, been the subject of much debate and interpretation. Conjuring up images of bloody battles and crumbling cities, its descriptions of the epic battle between good and evil still have remarkable relevance and continue to resonate with poignancy in our bleak, war-torn society. The poem Leda and the Swan, written by William Butler Yeats, attempts to shed new light on what

The Hierarchical System Of Social Classification Used...

The hierarchical system of social classification used during the medieval periods, generated considerable class tensions between people of more privileged status and those with lesser. Some peasants, townspeople, women, and university students all campaigned through diverse methodology to challenge the authorities that governed them. The dualistic society the medieval culture was based on formed the tensions within society. Specifically, good versus evil, rich versus poor, man versus woman, civilized versus uncivilized, and master versus slave. The ruling nobility and church officials used intimidating means of violence, aggression, and coercion to dominate the perceived lower classes. To contest oppression, the groups associated with commonality challenged the ruling classes to have the opportunity to influence and assert authority within their own lives. Specifically, people of common class status utilized violence, rebellion, and dissidence to combat persecution from the e lite groups. This paper will argue the townspeople, peasants, women, and university students, strived for upward social mobility within their political class system, by challenging the sociological and theological contracts of their respective eras. . The ethics and morals of the men constructing medieval society laws were heavily based within church doctrine. The difference in class structure in medieval society were formalized by the privileged authorities ideals and values. The methodsShow MoreRelatedBritish Impact on India10478 Words   |  42 Pagesand how it would function politically and socially. These structures of caste provided upper-caste Hindus with a privileged social and political position backed by religious dogma. The presence of the British, under the British East India Company from 1600-1857 , and the British Crown from 1858 until 1947, had been a major influence in defining Indias political and social structures. This British influence shaped Indian caste based politics by strengthening caste identity, playing different casteRead MoreMotivation Factors in Dark Tourism13274 Words   |  54 Pagesis a good example of a dark tourism attraction. It stands as a monument to the memory of those held captive, tortured and killed in the building under the Nazi and the Communist reigns during and after the Second World War. Opened on February 24th in 2002, the museum reveals the horrors of the two cruellest systems of the 20th century with the purpose to draw peoples attention to understanding the sacrifice for the freedom in Hungary – and giving the visitor a possibility to contemplate the balanceRead MoreSantrock Edpsych Ch0218723 Words   |  75 Pageslanguage develop? What is the best way to teach students to communicate verbally? PHYSICAL AND COGNITIVE DEVELOPMENT Exploring How Children Develop Language Development Developmental Why Studying Issues Children’s Development Processes, Is Important Periods, and Stages Physical Development and Health Growth in Childhood Pubertal Changes Child Health and Education 32 What Is Language? Biological and Environmental Influences Cognitive Development Piaget’s Theory Vygotsky’s Theory Case’s Neo-PiagetianRead MoreThe Historical Transformation of Work14383 Words   |  58 Pageshistory of human societies, it is only in the recent past that work has become synonymous with regular paid employment, a separate sphere of specialized economic activity for which one receives payment. Thus, the current conception of work is a modern social construction, the product of specific historical conditions that are typically denoted by the term ‘industrial capitalism’. The first part of this term indicates that work is a productive activity involving machines powered by inanimate energy sourcesRead MoreEmilio Jacintos Trading Cooperative19425 Words   |  78 Pagesresources IN 49 Chapter 7 Cooperative financial management PRACTICES 39 Chapter 6 Cooperative roles, responsibilities, and communication 27 Chapter 5 Alternative business models in the United States PRINCIPLES 15 Chapter 4 Cooperative classification Contents Publication notes ï  ± 89 THE 21ST CENTURY i Publication notes This publication is the fourth and most extensive revision of the Marvin A. Schaars’ text, Cooperatives, Principles and Practices, University of Wisconsin Extension—MadisonRead MoreAdl 01 - Principles and Practices of Management Study Material.Pdf Uploaded Successfully30836 Words   |  124 Pagespeople capable of joint performance by giving them common goals and values, the right environment in which to operate, and the ongoing training so that they can perform and respond to change. Organizations can be defined as, ―a consciously coordinated social unit, composed of two or more people that functions on a relatively continuous basis to achieve a common goal or set of goalsâ€â€". Firstly, each organization has a distinctive purpose. This is the goal or objective that the organization hopes to accomplishRead MoreKfc Marketing Strategies20155 Words   |  81 Pagesprocess and you have signed your option agreement, you have eight months to begin construction and one year to open for business. Who will build my restaurant? Will you provide plans and an equipment list? 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Reviewing and approving, market risk limits, including triggers or stop losses for traded and accrual por tfolios. Ensuring robustness of financial models and the effectiveness of all systems used to calculate market risk. Liquidity risk is the potential inability to meet the bank’s liabilities as they become due and are managed through caps on the net asset calculations in the various time buckets. Interest rate risk is the risk where changesRead MoreIslamic Way of warfare23558 Words   |  95 PagesQaeda is truly Islamic or not. This thesis identifies that Islam does not dictate minor tactical matters of warfare, rather focuses its guidance on warfare in two broad categories: the just cause for waging war, and limited restrictions on conduct during the war. Using this two part test of â€Å"Cause† and â€Å"Conduct,† the thesis shows that though Al Qaeda deem to have an authentic Islamic cause to wage war against USA and Western countries, because of its violation of guidelines in conduct, it ceases

Customer Service in the Transport Logistics Free Essays

string(117) " to address some of the issues within the transport industry, though there is still much that needs to be addressed\." The South African transport industry is one that is changing. In terms of Customer service there are certain companies that are excelling and are able to provide service that gains them a greater measure of customer satisfaction. Good customer service is an integral part of any business or organization. We will write a custom essay sample on Customer Service in the Transport Logistics or any similar topic only for you Order Now The process of managing stock, warehouse inventory, and freight transportation is at the heart of logistics. Logistics is the management and coordination of moving inventory from its origination to its ultimate destination. The goal of a logistics team is to find a way to do this process in the most streamlined, cost efficient method possible. The overall High costs in the logistics industry though are a cause for concern as they hinder the ability of organisations to provide maximum efficiency, to their customers thus not achieving maximum customer service. We will discuss what customer service is and its importance in the transport industry. We will look at the challenges facing the South African Transport industry as well as current developments going into the world cup and what these developments mean for the future of the South African transport industry. Customer Service is defined by Vogt and Pienaar as â€Å"the integrated series of activities between a supplier and a buyer, which enhance the sale and facilitate the effective use of the suppliers’ products. When rendered effectively, customer service is the overriding logistics supply chain function that can create demand and retain loyalty. In a broader sense customer service is the measure of how well the logistics system is performing in providing time and place utility for a product or service (Pienaar Vogt; 2009, 25). According to Christopher and Peck (2003) customer service includes points of contact between a supplier and buyer also including tangible and intangible elements. Logistics performance is extremely important in achieving customer satisfaction. Importance of Customer service The importance of customer service in any organisation and the transport industry as a whole cannot be over emphasized. Customer service is the most critical aspect of the whole supply and distribution chain (Ron). According to Karl it has been proven in surveys that most customers do not come back to certain business establishment because of the indifferences they might have had with the owner, manager and employees regardless if they like the product or service the business renders. Every business management must recognize the reality that customer service is imperative in the success of the business. This ensures customer loyalty and commitment to the business. The company’s ability to focus on customers needs rather than on their own will ensure that company is cost effective and efficient at all times. Characteristics of customer service in transportation There are a number of factors that make up customer service and specifically for the transport industry these include, dependability, time in transit, flexibility of mode chosen, loss and damage performance of the mode, and ability of the transport to adapt to the changing customer needs. (Craig, 2004) Most customers are more interested about receiving their delivered goods on time than whether the person delivering the goods has a cheerful face. Successful companies try to under-promise and over deliver in terms of delivery time. This allows the firms to capture their customers ensuring that the company’s reputation is not jeopardized so firms need to ensure that their lead times are accurate. Customer service excellence is about reliability and consistency. Reliability means that the suppliers commitment to maintain a promised delivery schedule and to advise customers if deliveries subsequently cannot be made on time. This shows that the suppliers are reliable and keep the customer at ease. It is better to switch to a more expensive but reliable supplier than to rely on a relatively inexpensive but erratic supplier. Customer satisfaction is highest when a customer knows they can rely on their goods to be delivered at the specified time and that the goods will be delivered. Companies such as Manline offer customers the service of being able to track their goods in transit through a customer call centre where they can monitor their cargo through real time satellite tracking of their vehicles. Such services allow customers to be more at ease. In South Africa overall this is a concern in the transport industry as the rate of hijacking is high and thus the risk of goods not arriving is high. This means that in South Africa it is imperative that an organisation gets the best security technology in order to meet customer needs. The amount of time in-transit is another important element in customer service within the transport industry. Goods need to be transported and delivered as quickly as possible as customers need their cargo on hand as soon as possible. The flexibility of any mode of transport is another important element in customer service. If an organisation is to provide the best service they need to react to a customer’s changing needs. In the South African transport industry it is sometimes difficult for there to be immediate changes in customer requirements as the most used mode of transportation is road transportation. This means that service delivery in any other form is sometimes difficult or unreliable. The idea is to move goods as quickly, efficiently and cost effectively as possible. JIT (Just-In-Time) deliveries are a powerful force in the modern epoch. Deliveries are getting smaller but more frequent. We are moving into a situation where there is a continuous flow of goods from source to final delivery. Those carriers who are able to adapt to the changes in the market and accommodate a wide set of logistical competencies will be the winners in the new age of transport. Traditional haulers must change their ideas of what industry they belong to and face the challenges of the new order. Fast-moving, 2005) Challenges affecting customer service in South Africa Within the last couple of years the country has been able to address some of the issues within the transport industry, though there is still much that needs to be addressed. You read "Customer Service in the Transport Logistics" in category "Papers" There have been various challenges that have and still face South Africa’s growing transportation and physical distribution industry. One of those challeng es is that with increased globalization the local industry has to compete with foreign industry. Customers want the most reliable yet inexpensive way of transporting their goods and foreign companies are doing this, making it difficult for local companies to stay relevant. Another major challenge which has been addressed to an extent by some companies and aspects of the transport industry is that of technology. Customers want to know the exact specifications of the transportation of their goods. They want to know time of departure, time of arrival, amount of time in transit, and even the route of transit. This then means that the best tracking technology is required. In South Africa this high technology has been slow in infiltrating the transport industry. Devices for tracking and monitoring load carriers using real time satellite tracking is not something that is widely used in the industry. A good example of a company that is doing this though is Manline . This Company has set up a 24-hour control centre operated by fleet trackers that constantly monitor all vehicles and also to apply effective route rationalizing techniques and maximize vehicle productivity and utilization. (Manline 2010). According to the findings of the ‘Research Report for the Infrastructure Inputs Sector Strategy’, commissioned by the Presidency, and compiled by Sudeo International Business consultants. One of the other major challenges facing the South African Transportation industry going into 2010 is that freight volumes travelling by all modes of transport will have to be suppressed for the duration of the world cup. This will have considerable impact on the logistics industry as a whole. Ways to improve and Developments in 2010 The challenges that face the South African industry are ones that can be remedied. The 2010 World cup in South Africa has become a catalyst event in developments in the country and the transportation industry as it is one of the most integral parts of achieving efficient customer delivery and thus achieving high customer satisfaction. An important component of ultimate improvement would be making on-time deliveries every time. When a product is ready for use, the clock starts to count down how long it will take to complete the cycle from completing the manufacturing of a product to the consumption of that product. The longer it takes to get the product into the hands of the consumer, the more money a company loses. It is important that the products are delivered quickly and on time to the customers in order to maintain the company’s customers and keep them loyal. So how does one streamline this process? By implementing a logistics plan of action, a company can do just that. Larger manufacturers will hire a logistics team that is responsible for the routing of goods from the company, to the freight transportation company, and finally to the end client. They will have a database system to track all inventory. They will monitor inventory levels to make sure that a backlog of supply occurs. An additional responsibility of transportation and logistics specialist is to account for accurate transportation times. It is vital for companies to be able to rely and trust that their shipments will arrive in a timely manner. Being well organized accounts for much of this success, but the ability to transport the shipments quickly is also important. Because the country’s infrastructure has improved with better maintained highways and interstates, transportation times have decreased. Freight transportation is more reliable now because companies can more accurately predict when a shipment will arrive. Some trucking companies will even guarantee the precise day and hour that a delivery will be made. This is very important because customer satisfaction is often based around on-time deliveries and accurate accounting of merchandise. This has also helped to reduce the cost of shipping freight, since trucking companies now have reliable, more direct routes to utilize. It indirectly affects cost because better roads create less wear and tear on shipping vehicles. It is important for the organization to answer all e-mail and phone calls from customers within an hour. If possible, the owner of the business, personally take care of the problem. This will show that the organization cares about customers and will improve the service quality of the organisation. This is an important area of improvement in South Africa as clients would be able to trust load carriers as they would be in constant contact. It will give customers peace of mind if they can continuously monitor their cargo themselves and also stay in contact with their company. The organisation should offer as many contact methods as possible. Allow customers to contact you by e-mail. Hyperlink the e-mail address so customers won’t have to type it. Offer toll free numbers for phone and fax contacts. Some trucking companies have contact numbers written on their trucks so that the customers can be able to contact that particular company when they need their service. The organisation should invite customers to company meetings, luncheons, workshops or seminars in the meeting the manager can inform the customers about when the products will be available in the market because it is important to give customers more than they expect. Create special events for the customers like parties, barbecue’s, dances etc. This will make them feel important when the company include them in regular business operations and special events (Larry Dotson, 2004) If a logistic team only concentrates on reducing freight cost, they could potentially lower customer service quality. Therefore, the goal of a logistics manager, or third party administrator, is to find a balance between cost and customer satisfaction. They must also be able to provide accurate tracking information, correctly estimate shipping cost, and be able to calculate delivery dates and times. By being organized, keeping cost low for the clients, and by making on time deliveries, freight management can help control the overall customer satisfaction of their clients. Reducing cost in freight transport is great, but if you can improve customer service at the same time, that’s even better. Logistics software can help reduce costs in freight transportation and logistics while improving customer service quality. (Barone, 2003) In the South African industry research shows that there should be plans to shift back to rail-freight and reduce that of road as the overall cost of damage to roads will eventually filter down in costs to the customer. Although currently there are greater cost savings and cost competition in using road freight. Measuring Customer Service. Measuring customer service in logistics for any organization is crucial to determine whether the organization is doing what the customers are expecting. The needs of the customers differ to a large extent and the reason being is not all customers are treated the same. Since the needs of the customers differ to a large extent, organizations end up knowing so little in general about the customers’ real requirements hence they end up setting the service levels that are too high and hence too costly (Ballou, 1978). The high service levels result also in higher distribution costs and therefore the overall price of a product. Even though the aim of any organization is to meet the needs of each and every customer, the organizations should however try to generalize about customer service as much as possible to drive down the costs. The problem that is encountered while trying to measure the customer service is what factors to measure exactly. There has always been a contradiction on whether the service levels should be determined by the customers or be set by the organizations. The firms normally select factors that are easier to measure such as order handling, order picking times whereas customers might be interested or concerned about the order transmittal and delivery which tend to be more difficult to measure. Therefore to determine those factors or aspects that the customers value the most, the organizations normally use the performance model (Murphy and Wood, 2004). The performance model is a questionnaire that the customers fill on receipt of their orders; its main objective is to determine the percentage of times the firm accomplishes specific goals and objectives. Managers normally set some visible goals against which performance can be measured. These come in two forms; standards and policy statements (Ballou, 1978). The managers might for example set a standard whereby the target is to ensure a 95% in-stock rate, filling customer orders within 24 hours of receipt or a one day order cycle time for all customers staying close to the organization. Against these standards managers can be able to tell if they are meeting and exceeding the customer service levels the organization had set. I should be further noted that it is inefficient and costly to provide more service than the customer expect or requires hence the firm should try to meet to break-even. Some companies take customer service seriously in a sense that they even have the written printed statements. The policy statements promise the customers that the company intends to act in a specified way with regard to service. There are five ways in which the organizations measure or test the customer service levels (Gwilliam M, 2008). Firstly, if the organization is able to fill the orders then it must be meeting the customers’ expectations. Normally the acceptable standard is the 95% fill rate whereby it is only 5% of the time when there is stock out. Secondly it is the delivery of the goods on time. It is vital to measure how fast the organization can deliver the products that have been ordered. If most of the time the goods are not delivered at the targeted date then major changes need to be done. Furthermore, it is important to measure how successfully the customers’ concerns can be resolved. Since the customers use the enquiries to express their concerns, the proportion of the number of customer enquiries that have been effectively resolved can be used as a means of measuring customer service given the number of enquiries that have been received. Another way to measure customer service can be how quick the organization responds to the customers’ mails, emails, and phone calls. If the organization is able to respond to the customers within 24 hrs than the level of customer service is up to standard. The last way of measuring the customer service in logistics is by letting the customer decide. The customers can let the organization know if it is fulfilling the needs of its customers. The customer surveys that focus on the customer service issues can be conducted and from the response of the customer surveys the organization can be able to improve on the areas that the customers are not happy with. Once the level of customer service is known it becomes easier to control it. When the level of customer service is below the standard the customers become dissatisfied, however if the level of customer service is above or exceed what the customers require it increases the costs of the organization. Control is therefore defined as a process of taking corrective action when measurement indicates that the goals or objectives of customer service are not being achieved. For example, if the delivery targeted dates are not met there might be a need of changing the mode of transport or simply the route being used. Firstly the service level standards are set, and then the actual is compared to the standard. If there is a variation then the corrective measures need to be done so that the standard is met. At times the reason why the standard is not met is because it was set too high that it cannot be matched, in this case the standard itself needs to be revised. Conclusion â€Å"The success of South Africa’s infrastructure growth challenges will be dependent on the ability of logistics infrastructure and, in particular, transportation, to cope with the demands placed on it. †(Engineering news, 2007). In the future the quality of customer service will be the main determining factor in the survival of a company as customers become more aware of product offerings that will suit them. The transportation industry in South Africa is changing, with greater emphasis being placed on the customer and their level of satisfaction. This will bring a greater move forward in the industry that will see South Africa competing on the world stage in terms of transportation. Customer service is vital to the survival of any company, organisation or industry and establishing and implementing customer service policies that work is what will lead organisations and industries to greater growth and success. How to cite Customer Service in the Transport Logistics, Papers

Conference On Information Systems Shanghai †Myassignmenthelp.Com

Question: Discuss About The Conference On Information Systems Shanghai? Answer: Introduction The audit report is the opinion given by the auditor on the fairness of the financial statements constructed by the management of organisation. The organisational management is responsible for the construction of the financial statement for the financial year showing the business activities and the position of the company in the financial term. The audit report should be prepared with integrity and subjectivity. The main motive of the audit report is only to give an opinion over the truthfulness and fairness of the financial statement. The audit report prepared by the auditor should be easy to understand by the general public and investors. The audit report should state the responsibility of the auditors while conducting the audit of the financial statement and then the opinion of the auditor is given (Pilcher, 2009). The audit report should be specific and does not indicate two meanings. The diversification in the audit reporting requirement is done with a motto to provide a better transparency in the audit report provided by the auditor of the company after analyzing the financial statement of the company. The following changes are made in the audit reporting format: These matters are same as introduced but these matters are identified by the auditor of the company independently (Kim, et. al., 2011). These Critical Audit Matters are used by the PCAOB to identify the important areas of the financial statement that are important for the audit. The financial statement of the company is prepared as per the going concern concept. Going concern implies that the company will engage in the operations of the business till foreseeable future as can be seen by the management of the company. With the increasing complexities of the organizations came the recognition of the growing need and importance of reporting of financial statements. The simple and clear motto of the general reporting on financial statements is to give the best available information of financial statements to the lenders, other creditors, potential and existing investors about the reporting entity in making the decision for providing assets, resources, and capital to the entity (White, et. al., 2005). Qualitative characteristics that are required to provide important, functional and required information of financial statements are distinguished by the framework Enhancing and growing characteristics like understandability, verifiability, comparability and timeliness. Basic and fundamental characteristics which are faithful representation and relevance Relevant and important financial information is having an ability of creating a contrast to the decision on the financial statements taken by the users. But in order to make a difference in the decisions by the users, information of financial statement has value of conformity, predictive value or both. Faithful and trustworthy representation substitutes the formerly existing term reliability from when the board identified there is a absence of usual and mutual reliability comprehension (Williams Wilmshurst, 2009). Information of the financial statement of the organization that loyally and trustworthily represents economic phenomenon is having three features as follows: It is free from error It is complete It is neutral Name of the company: AGL Energy Limited Disclosure requirement as per AASB 116: The financial statement of accounts should disclose, for every category of property, plant, and equipment: Method of depreciation used by the company, Rate of depreciation used or the useful lives, Bases for measurement used for analyzing and determining carrying amount which is to be grossed, The carrying amount which is grossed and the collected depreciation at the beginning and at the termination of time; and Reconcilement of the amount of carrying at starting and at the termination of time showing: Acquisition through the combination of business; Assets determined as held for sale purpose or comprised in a class of disposal identified as held for sale in relation to AASB 5 and another disposal. In the AGL Directors opinion there were no recognizable changes in the statement of affairs that occurred during the financial year other than those comprised in Directors report(AASB, 2010); Losses of impairment identified in other identified as profit and loss in relation to AASB 5 and other disposals; As per AASB 136, losses of impairment reverted in gains or loss. As per the context of AASB 136, Raise or reducing in resulting from assessing under the paragraphs 31, 39, AUS 39.1, 40 AUS 40.1 and AUS 40.2 and by losses of impairment identified or reverted in other inclusive revenue. The dissimilarity of net exchange arising from the rendering the financial statements from the useful currency into a diverse currency of presentation, comprised of the metaphrasing of action into the presentation of currency of the enterprise which is reporting; and Distinct charges The statements of final accounts must state the information regarding the following parts - (a) A number of expenditures identified in the property, plant, and equipments amount of carrying of an item of in the way of its erection; (b) If separately it is not mentioned while taking into account income statement, the money that is received by way of compensation from the external third party route for the items of PPE that were adrift, given up or impaired that is comprised of profits and losses (Yao, et. al., 2015). (c) The agreed commitment that is made on the legal contract terms amount for the taking over of PPE in the business of its erection. (d) Existence and amounts of property, plant, and equipment and restriction on title undertaking as security for liabilities. According to the conceptual framework, information relating to the financial statement is important when it represents faithfully and is relevant what it pretends to represent. The importance of financial statements is intensified when it is verifiable, comparable, understandable and timely. The fundamental qualitative characteristics of the economics reporting convey that the accounts in the financial statement of the company should be showcased with prior dignity and integrity (Walker, 2003). The financial data should be adequately relevant to the users of the financial statement. AGL Energy Limited has explained the data of the assets in the annual report 2016 as per the disclosure laid down in AASB 116(AGLenergyLTD, 2016). AGL Energy Limited has met the criteria of the AASB 116 reporting requirements as per the findings in answer 2. Disclosure requirement that is mentioned in the AASB 116 has been reported timely by the AGL Energy Limited. Critical analysis of extent the disclosure on Plant, property, and equipment fulfil the basic and fundamental: Additional qualitative characteristics of Functional Information of Financial Statement: Comparability: Comparability authorizes users of the financial statements to identify and discover resemblance and dissimilarity among units, both between diverse time within a combination of financial statements and across diverse reporting organization or business units. Usage of techniquess to construct financial statements assists to attain comparability should be followed consistently. Timeliness: One of the qualitative characteristics of prevailing framework is Financial statement should be representing on time (AASB, 2004). However, preferably than stressing the stability between reporting on time and information which is reliable, the framework which is revised allude more wide to timeliness as being able to affect makers of decision. Verifiability: It is totally and entirely a new concept in the revised framework. Financial information when enables independent and knowledgeable observers to arrive at an agreement or assent on whether a distictive portrait of a transaction or an event is a trustworthy, faithful and independent representation then only it said to be verifiable. Generally, the motto of reporting is to provide relevant data of financial statements about the organisation of reporting that is functional to the investors which are potential and existing, lender and other trade payables in the formulation of decisions about providing the support to the business unit (Walker, 2003). The AASB 116 complies efficiently with the general purpose financial reportings objective. The AASB 116 provides detailed and relevant data about the assets of the company in general purpose financial statement. AASB 116 is also providing detailed and complete information about the useful life of assets over which the depreciation is to be apportioned. Conclusion From the above discussion the analyst had drawn a conclusion that AASB 116 provides the detailed information of PPE to the users of the accounts of the financial statement of the company. The basic motive of the general financial statement is to give true and fair financial information to the users of accounts of financial statements of the company. The analyst presumed that the basic motto of financial statement is grabbed by AASB in reporting of assets of the company. As an improvement company should also report the change in method of depreciation and result of such change in the financial statement accounts of the company. The block of assets of the company must show the assets included in the assets list covered by the same block. References: AASB, A. S. (2004). Presentation of Financial Statements. Balance Sheet, 68, 73. AASB. (2010). Property, Plant and management. Retrieved from https://www.aasb.gov.au/admin/file/content102/c3/AASB116_07-04_ERDRjun10_07-09.pdf AGLenergyLTD. (2016). AGL 2016 Annual Report. Retrieved from https://agl2016.annual-report.com.au/ Haswell, S., Langfield?Smith, I. (2008). Fifty?Seven Serious Defects in AustralianIFRS. Australian Accounting Review, 18(1), 46-62. Kim, S., Poon, S. K., Young, R. (2011). Issues around firm level classification of IT investment. In Thirty Second International Conference on Information Systems Shanghai,. Disponible en: https://rp-www. cs. usyd. edu. au/ spoon/publications. html [consultado 4 Nov 2011]. Pilcher, R. (2009). Deconstructing local government performance and infrastructure measurement. Asian Review of Accounting, 17(2), 163-176. 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