An Example Of Romanticism In Walden, By Henry David Thoreau

Within the passage of Walden, by Henry David Thoreau, it demonstrates multiple examples of Romanticism. The concepts being mentioned are ideas about going transcending ordinary societal beliefs, following ones’ intuition, and creating a new moral law. A main reason why Walden is a representative of Romanticism is because it contains examples of mystery within nature. Thoreau mentions, â€Å"I went to the woods because I wished to live deliberately, to front only the essential facts of life, and see if I could not learn what it had to teach, and not, when I came to die, discover that I had not lived.† If the narrator did not follow his own intuition and lessons learned from within the woods, then he is not doing was he is intended to do.†¦show more content†¦To live their life based on what their intuition is telling them to, not based on what others do. Thoreau is making a point that a new moral law is being established when following ones’ intuition. He suggests that, â€Å"He will put some things behind, will pass an invisible boundary; new, universal, and more liberal laws will begin to establish themselves around and within him; or the old laws be expanded and interpreted in his favor in more liberal sense, and he will live with the license of a high order of beings.† This quote means that when man continues to pursue their free will to follow the path that is intended for them based on their intuition, it will push more societal boundaries and create new moral laws. These moral laws are concerned with ideals of equality and humanitarian reforms. Therefore, when man has pushed the boundaries to create these moral laws, they eventually work out for man. Thoreau’s point in this is that man should go beyond conscious purpose, moral instinct, and spontaneous freedom. He suggests, â€Å"If a man does not keep pace with his companions, perhaps it is because he hears a different drummer. Let him step to the music which he hears, however measured or far away.† The drummer mentioned in this quote is symbolic for ones’ intuition. TheShow MoreRelated The Romantic Point of View in Walden, Life in the Woods Essay645 Words   |  3 Pages In my opinion, Walden, or Life in the Woods by Henry David Thoreau is an excellent example of a Romantic point of view. Thoreau successfully conveys his Romantic ideas through his literature, and makes clear where he stands. When one reads Walden carefully, one can find many of the characteristics of Romanticism in it. In from Where I Lived and What I Lived For the idea that Thoreau shuns the artificiality of civilization and seeks unspoiled nature is evident in that he seeks to live aloneRead MoreThe Effect Of Transcendentalism : Henry David Thoreau1654 Words   |  7 PagesThe Effect of Transcendentalism: Henry David Thoreau Transcendentalism is the American literary, political, and philosophical movement of the early nineteenth century that was rooted in the pure Romanticism of the English and the German (Goodman). Ralph Waldo Emerson is considered the father of Transcendentalism because his literature is the first to praise the notable spirituality of nature. The basic belief of the movement is to live authentically; being true to oneself (Day). The movement itselfRead MoreHenry David Thoureaus Civil Disobedience and Walden1668 Words   |  7 PagesThroughout the 1800’s a new movement in literature called Romanticism took place. There were the light Romantics who reflected the good aspect of life and the dark Romantics who reflected to darker aspect in life. Overall, Romanticism focused on optimism and individualism, kinship with nature, and power of darkness. One of the central American light Romantics Ralph Wald Emerson wrote Nature reflects Emerson’s perspective of nature while Self- Reliance expresses Emerson’s opinion about a person’s independenceRead MoreThe Dream of the American Renaissance1016 Words   |  4 PagesThe Dream of the American Renaissance The American Renaissance is a tangent of the heavy Romanticism that influenced America prior, and expands upon the growing interest of the common man. The Period had writers of the Transcendentalist belief, who aspired to become larger than life itself; to ascend onto the level of a deity, and to break free from a dangerous world full of adversary. Their Dream of Ascendance, their goal of becoming independent, is the one thought that was fully realized throughoutRead MoreHenry David Thoreau s The Wilderness Of Walden Pond Essay1626 Words   |  7 Pagesnature. Henry David Thoreau, perhaps the most famous transcendentalist, wrote Walden on his time spent in the wilderness of Walden pond. Ralph Waldo Emerson wrote Nature on his walks into the woods. Much of Emerson’s works were on intuition and self-reliance. Jeremiah Johnson is a modern movie that seemingly adopts the ideas of these transcendentalist authors into a narrative about a man who leaves civilisation for the mounta in. All three characters had different stated motivations. Thoreau left toRead MoreTranscendentalism Essay1545 Words   |  7 Pagesthinking. Primarily started in New England, Ralph Waldo Emerson was a key component in this new philosophical era of intuitive, spiritual thinking. His unique style of literature (such as Self-Reliance and The American Scholar) as well as Henry David Thoreau’s Walden brought objective ideas into the open, while critiquing the general state of intellectualism and spirituality at the time. The core of the values of transcendentalism can be stemmed from a mix of Hindu teachings and German idealism. TheseRead MoreHenry David Thoreau : The Philosophy Of Transcendentalism1055 Words   |  5 Pagesyears, this philosophy attracted other artists and thinkers such as the American Romantic novelist Henry David Thoreau. These prominent and poetic individuals created an insight for this movement, believing in the true and significant values of individualism , minimalism, and spirituality in their lives. These specific aspects can be found in Thoreau’s most famous work, and Transcendentalist staple, Walden. This novel was a reminiscence of his life spent alone in the wilderness, through his idea of peacefulRead MoreRomanticism in American Literature2283 Words   |  10 PagesOppaper Romanticism in American Literature, Getting to Know Thoreau Poe Within this paper will be an explanation of the ideals of Romantic writers in Early American Literature. We will also look at some aspects of Romanticism that were uniquely understood by the writers and artists in the United States. There will be a brief discussion of â€Å"bright† and â€Å"dark† Romantic writing and it is there that we will look at the lives, and one poem each, of Henry David Thoreau, a â€Å"bright† romantic writerRead MoreEssay about Transcendentalism in Literature1019 Words   |  5 PagesClub in Boston, in which the most influence leaders of the movement came together and published a magazine known as The Dial which was expressed their ideas and brought them to the public. Some of the attendees included Ralph Waldo Emerson, Henry David Thoreau, Margaret Fuller, Theodore Parker, Brunson Alcott, and William Willery Channing. If there were only one word that I could use to describe transcendentalism it would be optimism, because it seemed to be the philosophy that dominated peoplesRead MoreEarly American Literature Essay1511 Words   |  7 Pagespeople. However, it would take another fifty years of development throughout American before it produced the first great generation of American writers such as, Washington Irving, Ralph Waldo Emerson, Nathaniel Hawthorne, Herman Melville, Henry David Thoreau, Edgar Allan Poe and Emily Dickinson, just to name a few. There was a sense of enlightenment that spread over America in the 18th century. Many of the stories reflected the sense of freedom that came with the revolution. Consider Washington

China s Influence On The People s Republic Of China

When discussing Communism in regards to climate change and the importance placed upon its respecting policies it is perhaps best and most relevant to focus upon the People’s Republic of China. This is due to both China’s size and influence, along with its ranking as the leading producer of CO2 worldwide. Present day China is not a purely Communist country according to the teachings of classical/neo-Marxism or orthodox Communism. Rather it’s more of political Stalinism infused with market-oriented economic reform. Resulting from Deng Xiaoping’s attempt to save the country from Mao Zedong’s failing social and economics in the early 1970’s. This is important to note as this dissertation focuses not on hypothetical political ideological viewpoints, but rather on the real world implementation of said political ideologies. The ‘Chinese Communism’ views regarding the environment encompass the Marxist ideology on natural resources – that natural resources are free have no intrinsic value; their sole purpose is to serve, not to constrain humans. This holds true today even as China makes strides alongside other global superpowers such as the United States to curb climate change. This contradiction is accounted for as â€Å"the issues of climate change has elevated from a non-stream issue to perhaps the biggest and most important threat to national security.† (Ming-Teh, H., Liu, T. T. , 2011) Threats caused from climate change are largely due in part to China’s energy production andShow MoreRelatedChina s Problems Of Dystopian Society1426 Words   |  6 PagesChina s Problems Andrew Bond Ms. Underhill HELA November 21 2016 China has been the biggest economic structure for quite along time, but there are horrible reasons for these, and these decisions are made by the people s republic of china. The people s republic is China s government, and they make all the decisions.A dystopian society is an unbalance in a nation about the people and the government; such as china, the people s republic of china, or their government, makesRead MoreChin China s History1152 Words   |  5 PagesChina China’s history dates back to four thousand plus years. In that time, China has created a culture rich in philosophy and the arts. China has made amazing technological advances such as silk, paper, gunpowder, and many other products. Chinese records reach over five thousand years back. It is difficult to cover even the most important events of this old society in a short space, yet here are some highlights. The first dynasty to rule China was the Shang Dynasty (1600-1046 BCE), followed byRead MoreChin Culture, Economic, Political, Military Perspective1060 Words   |  5 PagesChina: culture, economic, political, military perspective Class 13D 003-17 SGT Moreno, Adam Introduction China is a nation in East Asia whose vast landscape covers grassland, desert, mountains, lakes, rivers and more than 14,000km (8699.1967mi) of coastline. China borders 14 different countries; Afghanistan, Pakistan, Vietnam, North Korea, Russia, Bhutan, Burma, Nepal, Laos, Kyrgyzstan, Mongolia, Tajikistan, Kazakhstan, and India (Kallie Szczepanski). The capital Beijing mixes modernRead MoreEducation And Development Of Special Education949 Words   |  4 Pageseducation in China. Special education schools emerged in the late 19th century with special schools that served those who were blind and deaf (Deng, Poon-McBrayer Farnsworth, 2001, p. 289-290). â€Å"Education for individual with mental retardation or other disabilities was nonexistent† (Deng et al., p. 289-290). The foundation of the People’s Republic of China established in 1949 is often considered the actual start of special education services in China. From the 1950’s to 1980’s, the Chines eRead MoreChina Between The Republic Of China1661 Words   |  7 PagesAfter The Chinese Civil War ended in 1950, a separation of ‘‘old’’ China between the Republic of China (ROC, commonly known as â€Å"Taiwan†) and the People’s Republic of China (PRC, commonly known as â€Å"China†) created legal and political dilemmas (Hsieh, 2016). They both declare the island of Taiwan is an integral part of their territories. 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The paper shall proceed by providing Free Essays

The paper shall proceed by providing a complete and concise introduction of amazon. ae so that a foundation can be established in order to follow further on with an elaboration upon the numerous fundamental internal and founding aspects that can influence the success of the brand. It is essential to highlight here that there are certain suppositions that have been made in the paper. We will write a custom essay sample on The paper shall proceed by providing or any similar topic only for you Order Now However, in order to add originality to the development of the paper, it is necessary to highlight at this point that the paper has considered amazon. ae to be a UAE version of the well known website, amazon. com and shall proceed with knowledge acquired from sources that have analyzed the same in the past. Amazon. ae Amazon. ae is the world’s largest online retailing organization that generates revenues worthy of envy even from the toughest names in the business. It was founded in the year 1994, and the initial product it offered online was an online bookstore, however as the years progressed it branched out into various product lines and brand extensions. The various product lines it adopted beneath the shade of its vast umbrella were VHS, CD’s DVD’s, furniture, toys, apparel, electronics and many others. It is due to the eventful branching out of various product lines that Amazon. ae is the most famous, easily accessible, reliable where deliveries are concerned and constitutes a large number of clientele that it maintains to its credit. Due to the difference in product lines and the necessity of marketing in regions where the products were most needed it was highly necessary that its online information be easily available in all conspicuous regions of the world where easy access would be the name of the game (Rich). Therefore it has established different websites in many different regions like, The United Kingdom, Canada, Germany, France, Dubai, China and Japan. Due to its ultimate success in whatever product it adopted, a necessary survey and inspection was carried which yielded a result that claimed that Amazon. ae was the favorite music and video retailer in the UK and held third position in all around global retail rankings. Although its Headquarters are in Dubai, Amazon. ae has many regional offices around the globe, which makes its services easily accessible. This way the consumers if facing any difficulties, find Amazon. ae headquarters close at hand where they can review their situation and find solutions at the customer representative’s helpline and helpdesk. This serves to make Amazon not only a web based organization that would face suspicions of fraud and mistrust, but a tangible organization with a solid background and reputation. Apart from its offices Amazon. ae has adopted many software houses to assist in its numerous features, these are located within the Indian, Chinese and USA locale. Amazon. ae not only provides retail selling services but also provides fulfillment warehousing services for various globally reputed companies in the following regions like Delaware, Phoenix, Nevada, Kentucky, Texas etc. Amazon. ae recognizes the ultimate necessity of customer and client feedback. It has established a highly efficient customer review monitoring system which monitors customer feedback, recommendations and complaints so as to leave no room for mishaps. If any negative comment is recorded, immediate action is taken to rectify the error. It is due to the caution and care with which Amazon. ae performs its duties that it is reputed as the most reliable and trustworthy web based organization with efficiency that rivals a tangible organization with tangible services. The customer reviews monitoring system is not the only extent that Amazon. ae has gone to, it has further established means for each and every customer to actually rate and comment on each product that the customer favors or shows interest in to buy. This way on a scale of 1 to 10, Amazon. ae offers products of limitless ranges, from something as cheap as a set of tarot cards and baby’s toys to intricate electronic appliances, all based on the customers likes, dislikes, needs, wants and economy of income. A fact of importance, Amazon. ae customers need not possess separate accounts; all accounts to be held by any customer of Amazon. ae are handled and maintained by Amazon. ae itself. This is a feature that provides Amazon with a distinct edge, at least an edge over eBay. Strategy In order to develop a concrete marketing, it is essential to follow the approach that pertains to the four P’s which elaborate upon the price, promotion, and product and positioning of the brand. These four allow the complete, concise and concrete analysis and determination of the strategy that a brand should be subjected to during its development and launching. It is for the same reason that the following paragraphs shall elaborate upon the possibilities that amazon. ae can implement in light of the introduction to amazon. ae that has been presented above. Price In terms of price, it is necessary to understand that amazon. ae is serving as a sales person or as a middle man for a wide variety of products, in this regard, it is essential that in order to avoid the occurrence of instances where website visitors who are potential website visitors choose to opt for another internet based service to buy the same products that amazon. ae has to offer (McGraw-Hill). It is therefore essential that amazon. ae uses advertising space to generate the major part of its revenues and ensures that the products being offered on amazon. ae are of a price that the consumer does not feel inconvenient in any way (Sweeney). If a consumer finds a cheaper copy of the same book or a version of the same jacket at a lesser price at another online store, there will be almost no chances that the consumer will not opt to save money. In the same regard, it is just as essential to realize that amazon. ae exists in a market where there are already a large number of players in the same field, and it is therefore imperative that amazon. ae offers one or the other augmented product or service that consumers cannot find or take advantage of from another online source (M. Gordon Hunter). Promotion With concern to promotion, it is necessary to see that amazon. ae will be known for its reputation as a web based portal through which consumers can attain their desired products rather than as a commercial entity, it is therefore necessary to ensure that the promotion for amazon. ae is carried through the use of websites that users can be expected to switch to in the absence of amazon. ae. Hence, in technical terms, amazon. ae will be generating a void by introducing consumers to a web based portal where their multiple needs can be entertained in one go, and will then offer itself as the solution to fill that void. Product In terms of product, one cannot help but accept the fact that having established credibility and reliability, amazon. ae has an opportunity to become the Mark Spencer of online stores. It is therefore important to realize that amazon. ae offers itself as one product that brings a vast range of commodities in access (Rich). It is therefore necessary to ensure that amazon. ae is introduced and its reputation is maintained to be that of a complete package rather than that of a link to other links. Position Internet based services such as amazon. ae is currently providing a successful blend of products and services that enable them to attract a wide range of consumers. The can position themselves in a manner that enables them to appeal to consumers from all segments and industries from the society. Perhaps the one factor that contributes to this aspect the most significantly is that with the help of a single drop down menu, websites such as amazon. ae can direct the website visitors to the precise areas of the website where they can find their desired product, hence allowing amazon. ae to position itself in a manner that is somewhat compatible with as many consumer segments as possible. Works Cited M. Gordon Hunter, Felix B. Tan. Advanced Topics in Global Information Management. Pennsylvania: Idea Group Inc, 2002. McGraw-Hill. Business week. California: McGraw-Hill, 1998. Rich, Jason R. The unofficial guide to starting a business online. New York: John Wiley and Sons, 2006. Sweeney, Susan. 101 Ways to Promote Your Web Site. New York: Maximum Press, 2004. How to cite The paper shall proceed by providing, Papers

Report on Accounting for Grand Progressive- myassignmenthelp

Question: Discuss about theReport on Accounting Standards for Grand Progressive. Answer: Introduction The issue presented in the question is that the company Grand Progressive Ltd has a 33% interest in the share capital of Massive Dynamic Ltd. The founders of the company Massive Dynamic Ltd., Mr. and Mrs. Bell own the rest of the shares and have allotted three out of five seats in the Board of Directors to the Grand Progressive Limited. Grand Progressive Ltd takes the lead on all decisions but the business is closely monitored by Mr. and Mrs. Bell who hold the other two board positions. Now it has been asked in the question to advise the directors of Grand Progressive Ltd on the basis of the laid down regulations of Australian Accounting Standards Board (AASB). Advise to the Directors of Grand Progressive Limited According to the laid down structure and regulations of the AASB 127, it is mentioned that if an entity holds twenty percent or more of the shares in the share capital of the company that is if it has twenty percent or more voting power in the company then it may exert significant influence over the control of the company. In order to evidence the influence of the entity over the company whose shares are purchased, certain common occurrences may be followed like representation of the shareholding company in the board of directors; participation in the decision making processes of the company; transactions which are material in nature between the investee and the entity; personnel interchange between the entity and investee and also obtaining required technical information from the entity. However the provision of significant influence does not really depend on the percentage of shares owned by the entity. The case may be such that the majority of the shares may be owned by some other entity but the significant influence might be exercised by another entity (Howieson 2013). The above conditions or situations mentioned, is matching with the provisions provided to Grand Progressive Limited to by Massive Dynamic Limited. The directors of Grand Progressive Limited, though own only 33% of the share capital (which is more than 20%) , represent majority of the members of the Board. Thus it is evident that the company has a significant control over the control of Massive Dynamic Limited. The directors of Grand Progressive Limited should also be aware of the fact that the potential voting rights of the company might also be reduced or increased as the case may be. This may be done by converting the shares into other financial instruments (Carey, Potter and Tanewski 2014). If the investment in preferred shares is assumed to be same as the investment in ordinary shares then the entity may have significant influence thus the particular investment should be accounted for using the equity method. The investment done by Grand Progressive Limited on Massive Dynamic Limited has to be accounted by equity method. This is because the investor irrespective of the percentage of shares owned by it in the share capital has displayed enough control in the decision making process of the investee company. For an instance the Grand Progressive Limited holds three seats in the total of five seats in the Board of Directors. This significantly indicates that the shareholdings by the entity are to be accounted by equity method (AASB, C.A.S., 2015). But according to AASB 127, the directors of Grand Progressive Ltd have to publish separate financial statements in addition to consolidated financial statements. Though it has been mentioned above that the shares owned by the entity that is Grand Progressive Ltd may be most probably in the nature of preferred shares, therefore has significant control over Massive Dynamic Ltd but as it is not a proven fact, that is why according to AASB 127 the entity has to prepare separate financial statements (AASB, C.A.S., 2014). The separate financial statements that are to be prepared are to be done in accordance with the standards as set in AASB 9 or by following the equity method as states in AASB 128 or at cost. The directors of Grand Progressive Ltd should keep in mind that the entity will have to apply the similar accounting for all categories of investments. Investments treated at cost or with the help of equity method will have to be accounted for in line with the laid down rules and regulations as in AASB 5 Non-current Assets Held for Sale and Discontinued Operations when these investments are categorized as held for sale or for the purpose of distribution (Hughes and Hoy 2013). The entity, Grand Progressive Ltd will have to undertake the application of all relevant standards when disclosures are provided in the separate financial statements. An entity if at any time becomes the parent company then it may make a choice of not preparing the consolidated financial statements and only prepare the separate financial statements. When the parent company is preparing the financial statements then it should be kept in mind that this fact should be very importantly mentioned in the disclosures that this is the only financial statements prepared by the entity and no other consolidated financial statements are prepared (CRSTEA and CIOLOMIC 2014). As mentioned in the question the directors of Grand Progressive Ltd though occupy the majority of the number of Board members in the Massive Dynamic Ltd and take a lead on the decision making processes but the business is closely monitored by the founders of Mr. and Mrs. Bell. This should be noted by the directors of the Grand Progressive Ltd. This is because as the Grand Progressive Ltd takes a lead in every major decision making process of the business, therefore the directors should take serious initiative in observing the proceedings of business closely and then provide required input in the decision making process. Another proceeding of the AASB 127 that has to be kept in mind is that when an entity is preparing separate financial statements then it shall be done in accordance to the standards laid down in AASB 10, AASB 11 or AASB 128 whichever the case may be. In the separate financial statements prepared by the entity the fact that only the separate financial statements are prepared and also the reasons as to why this decision of preparing separate financial statements is taken. Other obligations like the name of the investee, the primary place of business, the percentage of ownership of the entity in the investee company and the details of the method that is used in order to treat the particular investment that is incurred. Thus as it can be understood from the above descriptions the directors of Grand Progressive Ltd should be more efficient and sincere in executing the duties on behalf of the Massive Dynamic Ltd and should strictly follow the standards as mentioned in the AASB 127 (Taylor, Richardson and Taplin 2015). Why is it necessary to make adjustments for intra-group transactions? It is necessary to make adjustments for intra-group transactions especially while only preparing separate financial statements. But before understanding the reason behind it, at first the term intra-group transaction needs to be understood. The term intra-group transaction refers to the transaction that takes place in between entities that are in the same group. While preparing consolidated financial statements the intra-group transactions are not required. This is because from the perspective of a group, they do not arise hence eliminated. According to AASB 127 the intra-group balances, expenses and income and transactions should be totally eliminated. It is also mentioned in AASB 127 that if incase temporary disparities or differences arise due to the fact that the profits and losses have been eliminated then the tax effect accounting might be utilized (Gordon 2012.). In much more simple terms intra-group transactions take place when one part of an entity is engaged in a transaction with another art or unit of the same entity. These transactions may arise due to a vast number of reasons including the normal course of business transactions that occur between two partner firms or parent subsidiary firms or an entity holding a certain portion of shares in the investee company. If two subsidiary firms or firms which are in any way related belong to the same domain of industry then it is very easily possible for entities to interchange or exchange inventory provided that it is a consolidated entity. Again assets transferred such as plan asset between two entities will definitely recorded in the books of both the entities as transaction with third parties and they would also get the added benefit of changing the inventory in accordance to the current demand in the market. If observed from the perspective of a consolidated entity, the transaction that ha s taken place intra-group is still not recognized because of the fact that unrelated parties are not involved therefore the disclosure included in the consolidated financial statements should not display any intra group balance (Grossi 2015). There are certain journal entries that are required in order to adjust the intra-group balance. This might be done by eliminating the intra-group sales by debiting the sales account with the amount of sales and crediting the Cost of Goods Sold account with the same amount. In order to remove the unrecognized profit and adjust the inventory that has been overstated the Cost of Goods Sold account has been debited with the amount of profit or loss that is incurred and the inventory account is credited with the same amount. The effect on tax that would be resultant from the removal of profit can also be adjusted between the two entities (Director I, Director M.K.S.L.E. and Director M.J.K.S 2014). Therefore the consolidated financial statements are essentially the statements of the group which is again an economic entity that constitutes of the parent and its subsidiaries. This is why the consolidated financial statements has the capacity to only have assets and liabilities, profits that are linked with parties who are outside the group. Adjustments for intra-group transactions are absolutely necessary as they are the internal affairs of the economic entity. This concept is also applicable to a consolidated entity. Therefore transactions between these parties which are intra-group in nature will have to be totally adjusted as because they are treated as a single unit. Hence the adjustments for intra-group transactions are absolutely necessary and must be done on highest priority (Carey, Knechel and Tanewski 2013). Conclusion Thus the directors of Grand Progressive Ltd should be aware of the above mentioned facts and act accordingly. They should be more vigilant towards monitoring the various operations of business and should be well informed about the duties that they have to perform. Moreover the laid down standards in AASB 127 should be strictly followed by the directors. References Howieson, B., 2013. Defining the Reporting Entity in the Not?for?profit Public Sector: Implementation Issues Associated with the Control Test. Australian Accounting Review, 23(1), pp.29-42. AASB, C.A.S., 2015. Investments in Associates and Joint Ventures. AASB, C.A.S., 2014. Business Combinations. Disclosure, 66, p.77. Carey, P., Potter, B. and Tanewski, G., 2014. AASB Research Report No. Hughes, M. and Hoy, S., 2013. Two Steps Backward and One Step Forward: The IASB's Response to Off-Balance Sheet Financing Through Investments in Other Entities. CRSTEA, A. and CIOLOMIC, I.A., 2014. Public Sector Consolidated Financial StatementsArea and Methods. AMIS 2014, p.594. Taylor, G., Richardson, G. and Taplin, R., 2015. Determinants of tax haven utilization: evidence from Australian firms. Accounting Finance, 55(2), pp.545-574. Carey, P., Potter, B. and Tanewski, G., 2014. Application of the reporting entity concept in Australia. Abacus, 50(4), pp.460-489. Gordon, I., 2012. Superannuation in Society: What are the Accountability Relationships and is there a Role for (Group) Accounting?. Australian Accounting Review, 22(2), pp.142-154. Grossi, G., 2015. Consolidated financial statements in the public sector. Public sector accounting, pp.63-76. Director, I., Director, M.K.S.L.E. and Director, M.J.K.S., 2014. Company Secretary. Paul Schultz HEAD OFFICE REGISTERED OFFICE Level, 1, p.91. Carey, P., Knechel, W.R. and Tanewski, G., 2013. Costs and Benefits of Mandatory Auditing of For?profit Private and Not?for?profit Companies in Australia. Australian Accounting Review, 23(1), pp.43-53.