Obesity Essay Example | Topics and Well Written Essays - 1000 words - 9

Weight - Essay Example Youngsters and adolescents who are corpulent face a veer of plausible wellbeing complexities, as they become more established, just as an enhanced hazard of diabetes, heart infections, and a few malignancies. As though that isn't satisfactory, stoutness may adversely influence youngsters' drawn out school and calling possibilities, moreover. In the previous hardly any years, a sporadic yet rising assortment of exploration has suggested that weight be combined with less fortunate scholastic execution beginning as right on time as kindergarten. Studies have differently found that stout understudies and particularly young ladies will in general have less fortunate grades when contrasted with their slimmer schoolmates, are progressively plausible to be kept down an evaluation, and are less expected to go on to higher learning levels like school. The latest such examination, put in print as of late in the diary of Child Development, followed a few children from kindergarten over the span of fifth grade and found that the individuals who were large right through that scene scored poor on math tests than their non-corpulent friends.

Impact of Family, Gender, and Education on Wuthering Heights :: Charlotte Bronte, Informative

Effect of Family, Gender, and Education on Wuthering Heightsâ â Training of the eighteenth and nineteenth century interfaces near the sex relationship of this period. Men from well off families were the main people gave the chance to be instructed at the college level. Similarly the same number of men use golf to demonstrate their status and prevalence today, these men of honor sought after cricket and rugby.â Another comparability with society today includes the significance of individual associations with further your instruction prospects and business openings. Social standing was critical during this time. Habits, cash, birth, occupation and recreation time were critical pointers of social standing, deciding not exclusively one's place in the public arena however one's opportunity to act, talk, learn, and win (Longman p. 1886).â Some intriguing elements that decided this status, which I for one couldn't imagine anything better than to see a greater amount of today, are steadfastness, obligation and open assistance. Rather than the tip top being picked by birth, capacity and learning turned into the standards for organization of society. Frances Cobbe depicted the all inclusive school that she went to as a little youngster. The educational cost was multiple times what Charlotte Bronte earned in 1841 (Longman p.1888). Cobbe portrays the significance of ladies from wealthy families right now to be excellent, and busy with weaving and tattling. Insight and achievements were not interests permitted to ladies. Charlotte Bronte depicted one of only a handful not many occupations allowed ladies right now in her book Jane Eyre. As expressed already the salary got for such tiresome work was one twenty fifth the educational cost of Cobbe's educational cost for life experience school.

The Horses by Ted Hughes Essay Example

The Horses by Ted Hughes Paper Here this is powerful on the grounds that it gives the peruser the impression of a thoroughly vacant spot, quiet, cold and where the storyteller is totally alone like the way that a few people can come to feel in the hurrying around of regular daily existence. The subject of quietness is created thusly all through the whole sonnet, for the most part by utilizing illustrations successfully, joined by striking depiction e. g. The curlews tear turned its edge on the quiet. Gradually detail leafed from the murkiness. At that point the sun Orange, red, red emitted. I feel that this specific statement is extremely lovely, as it nearly recognizes an end in the quietness, as though everything was steadily beginning to return to life. Additionally the shading ejecting made me consider clamor, instead of quiet, giving a huge case of symbolism, which I thought significant in helping the peruser to comprehend the sonnet. I feel that the structures and sound examples which Hughes has utilized in the sonnet are significant in helping the peruser to comprehend the way that the sonnet has been composed, and the message that the artist is attempting to pass on. We will compose a custom exposition test on The Horses by Ted Hughes explicitly for you for just $16.38 $13.9/page Request now We will compose a custom exposition test on The Horses by Ted Hughes explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom exposition test on The Horses by Ted Hughes explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer The manner in which he has utilized types of accentuation empowers the peruser to comprehend the way and speed it was planned to be perused at because of the delays utilized as commas, full stops, colons and hyphens, I. e. Till the moorline darkening residue of the lighting up dim . . . The sonnet is written in couplets (refrains of two lines) which gives the peruser short explosions of nearly data through the artists eyes, however as the accentuation doesn't generally demonstrate that every couplet gives its own individual snippet of data (I. e. t the finish of the second refrain there is no full stop or comma so the sentence just runs into the third verse). This gives the impact of the easing back down and accelerating of the sonnets cadence, and is an extremely viable technique which is effectively comprehended when the sonnet is perused out loud. I imagine that The Horses and The Thought Fox have a comparable style in the manner that accentuation has been utilized all through both so as to set the speed of the sonnets, by the manner in which lines stream into one another, or the path there are short, sharp little sentences. Additionally in the points they are expounded on; they are both written as creatures however with the writer composing from the spot of the creature. In The Thought Fix, the artist has placed himself in the spot of a fox, in a correlation about the innovative procedure. This sonnet appears to begin gradually, accelerate in the center verses, and afterward nearly grind to a halt toward the end when the activity is finished in a similar sort of path as in The Horses, which gave me that this sonnet could likewise be about the innovative procedure, particularly thinking about that Ted Hughes was an artist laureate who had extraordinary experience of the challenges of an author. Then again these two sonnets have numerous distinctions. They are set out in an unexpected way; The Horses is written in couplets while The Thought Fox is set out in six refrains of four lines each. Additionally there is increasingly obvious utilization of accentuation to change the beat in The Horses, while in The Thought Fox there is not really any accentuation, making it a serious quick paced sonnet, all streaming into one.

The Sexualized Body as Object and Agent in “Bottoms” - Literature Essay Samples

In â€Å"Bottoms† by Dagoberto Gilb, the protagonist, who is also the narrator wishes he were the kind of person who would act on â€Å"raw desire†. In other words, he wishes for the kind of dominance he identifies with being a top. In order to connect with this masculinity he distances himself, both mentally and physically, from men he perceives to be â€Å"top or bottom oriented† and gravitates instead towards a woman at his local pool. This woman is never named, nor do we learn more about her than that she â€Å"lives near by† and that she has a husband who is even larger than she is. Instead of providing information about this woman’s past or personality, the narrator fixates on her body, specifically the sexual parts of it. However, the body he initially appears to objectify for the purpose of proving his masculinity takes on power and size of it’s own, ultimately becoming synonymous with the sexual dominance the narrator wishes for hims elf. Through this reversal of traditional gender and power roles the large woman becomes the symbol of the â€Å"top† and the narrator is forced reckon with is own relationship to sex in contrast to her. The story opens with the narrator coping with a recent breakup and reflecting on what he believes his romantic and sexual shortcomings to be. He says â€Å" I am afraid of raw desire when I encounter it. Though I do wish I could just go after what’s available, even potentially. I hate being such a romantic. I want to be a stereotype: man sees woman. Thinks woman. Thinks tops. Has woman. Satisfies self,† (130). This excerpt reveals three things about the narrator. First, that he is â€Å"a romantic† who does not consider himself motivated primarily by carnal desire. Second, that he views his sentimentality as a flaw and would rather be a masculine stereotype of sexual desire. Third, that he extends the â€Å"tops and bottoms† framework beyond homosexuality and equates topping with manhood, and perhaps, by extension, bottoming with womanhood. This concept of tops and bottoms is first introduced to the narrator in a book about â€Å"cocks and pecs, hard and soft, big and small,† (129). Defining people by whether they â€Å"want it put or want to put it† preoccupies the narrator so much that he can’t help but speculate which way each of the men at his local pool is oriented. Rattled by this preoccupation, he distances himself from a â€Å"way too handsome,† presumably gay man who catches him in conversation. He turns instead to the woman at the pool, who, by contrast, has a â€Å"soothing† presence. To rescue himself he exits the conversation with the man and joins the woman in the pool. His â€Å"touchiness† around the gay man and his distress about tops and bottoms at first read like run-of-the-mill homophobia. However I argue that they foreshadow a deeper insecurity about his passivity in sexual encounters with women. After allying himself with the woman at the pool once, the narrator opens himself to a friendship with her. The two continue â€Å"talking, all caught up in it† and the narrator describes the tone of their relationship as â€Å"fine, all of it, friendly and okay. A straight line,† (136). He explains that he has no aim to seduce her, yet his narration focuses more on admiring and noticing the sexual allure of her body than on exploring her life or character. Whereas the handsome man who the narrator dislikes – is described with a full page of background detail, the woman is described only as someone who lives nearby with a happy husband who is even larger than she is. This woman, who is never named, is developed more as a body than as a character. The narrator notes her â€Å"buxom cups†¦very big,† her â€Å"cleavage up to her chin,† (141). He notices that â€Å"any shift of fabric or flesh around the breast or thigh†¦ unavoidably make th emselves visible,† (133). The narrator, who is dedicated to keeping his life surprise and trouble free, only wants friendship with this woman. Yet his attention to her body seems more in line with the â€Å"stereotype of masculinity† than with the romantic self he identifies with. Read in a certain light, it would seem that he wants to look at her through the eyes of the the man he wants to be: as an object to be desired and then topped. However, when the opportunity for sexual contact arises, the narrator is passive. The large woman initiates: â€Å"her mouth is against mine and her tongue goes inside†¦I am not responding negatively, I am only passive,† (138). Given the narrator’s desire to â€Å"see woman. Think woman. Think tops. [Have] woman,† this seems the appropriate moment for him to act on a desire for sexual dominance. However, he does no such thing. He first passively accepts the encounter and then actively ends it. Despite his lack of enthusiasm about the encounter, the narrator continues to focus on the sexual elements of the woman’s body. But after the first sexual contact, her presence is no longer soothing to him. She becomes a source of anxiety. Rather, her body, its sexual nature and its increasing size, become sources of anxiety. The narrator speaks about her â€Å"unavoidable chiche† and describes her sex parts â€Å"busting outand enlarging before [his] eyes,† (144). While previously it seemed possible that the narrator’s male gaze might be a source of power for him, he now seems unsettled by it. The woman’s growing body parts demand attention. In fact her body, which actively grows in front of him, seems to have more agency than he does. He can â€Å"feel the gravitational pull of her flesh, the Jupiter of it,† (138). While â€Å"gravitation† is a term often used to describe romantic interest, in this case it seems to highlight the unav oidable force that her body exerts over the narrator. Like a small object near a planet he is caught in the pull of her mass by no choice of his own. The woman’s body becomes unavoidable to the narrator. Although he has no interest in engaging with it sexually, it continues to present itself to him and to expand in his thoughts. He uses the term â€Å"sicko† to describes his attention to these â€Å"breasts and hips and vaginas† and even tries to return to the task of reviewing his book in order to distract himself. No longer do his descriptions of her body seem to be motivated by a desire to objectify or assert power. Rather, the woman’s body, by growing and attracting his attention, asserts agency of its own. In contrast to the big woman, the narrator considers the fact that he may be shrinking. He comments that her body is â€Å"the very biggest, in truth not opinion. I swear, she is larger every time I see her. Or am I shrinking?† (144). I argue that, because size is a symbol of power, the narrator’s concern that he is shrinking alludes to his fear of being emasculated. The narrator seems to believe that there is a connection between size and power. He alludes to this at the pool when he first comments on the woman’s size: â€Å"Ordinarily I’m not this way,† he says, â€Å"considering large and small. It is a direct effect of this novel,† (131). Nowhere in the story does the narrator say that size is discussed in the novel. All he says is that it is a story about tops and bottoms, gay relationships, and sex. For this reason, it is implied that his thoughts about large and small are directly related to his thoughts about tops and bottoms. It is i mportant to note that outside of â€Å"Bottoms,† topping and bottoming refers to sexual roles that do not necessarily prescribe power dynamics. However, the connection the narrator draws between large/small and top/bottom implies that he conflates topping and largeness with power. For this reason, the woman’s growing body can be read as a symbol of her increasing sexual dominance while the narrator’s fear of shrinking corresponds with his fear of being â€Å"a romantic† and his anxiety about asserting sexual dominance. Not only is the narrator passive, but he is â€Å"shrinking† from the stereotype of masculinity. As the woman continues to press her body onto the narrator, first â€Å"boring through the skull’s thick crust† with kisses and then plunging through his window with â€Å"her muscular arms and then this bulk that is her body,† she continues to perform dominance by penetrating first his brain and then is home. In these examples the sexual power of her growing body not only invades his mind, but it pushes into his physical space. It is in these moments that the woman truly embodies the raw sexual desire that the narrator both fears and wishes that he himself could act on. More than a character, the large woman becomes a symbol for the things the narrator cannot become. Although he attempts to evade his thoughts about tops and bottoms by putting off reviewing his book, by exiting the conversation with the handsome man, and by ignoring his phone-calls, ultimately, the narrator is confronted by the embodiment of everything that frightens him in the form of a woman.

Analysis Of The Book The Wealth Of Nations Essay

Mason Bendigo Professor Moressi Principles of Management 15 September, 2016 History of Management: Paper 1 Many people have their fingerprints on what is known as management today. Just as everything else it started from ground zero with a lot of trial and error. Over the years brilliant people such as Adam Smith and countless others have etched into history that best way to â€Å"manage,† whether on a small or large scale. The wake of these people is still being seen today in upcoming companies such as Zappos, who brings fresh and new twists to management as a whole. Management has evolved over the years and will continue to as people and procedures do as well. March 9, 1776 marked the date that Adam Smith wrote his widely known book â€Å"The Wealth of Nations†. The book s original name is â€Å"An Inquiry into the Nature and Causes of the Wealth of Nations, however it is not recognized by the majority public as so. Smith originally wrote the novel to dismember the thought that mercantilism was a good idea. Only selling goods and gaining nothing from trade in return proved in many cases to not be effective.. Smith wrote of the â€Å"Invisible Hand† which claimed that people, by human nature, look out for their best interest and that in doing so they unknowingly help the economy. Smith states, â€Å"He (or she) generally, indeed, neither intends to promote the public interest nor knows how much he is promoting it† (Investopedia.com, An Inquiry into the Nature and Causes of the Wealth ofShow MoreRelated 21st Century Capitalism Essay1485 Words   |  6 Pages21st Century Capitalism 21st Century Capitalism. By Robert Heilbroner. (New York: Norton, 1993. 175pp., $17.95) The Work of Nations: Preparing Ourselves for 21st Century Capitalism. By Robert Reich. (New York: Vintage, 1992. 339pp., $14.00) Undoubtedly, the 20th century has witnessed some of the most significant economic events in modern history. For example, the Great Depression saw capitalism come close to its end, and the principles of laissez-faire repudiated as the New Deal wasRead MoreAn Inquiry Into The Nature And Causes Of The Wealth Of Nations986 Words   |  4 Pagesof the Wealth of Nations. This book was intended to be an attack upon the economic system during the 18th century. Today, Smith is known as the inventor of the market economy because of this particular work. Although, the article has a built-in bias, having both fact and opinion. The Wealth of Nations is considered to be the bible of capitalism. Adam Smith had retired from a professorship at Glasgow University and was living in France in 1764-1765 when he began his great work, The Wealth of NationsRead MoreGlobalization Is An Undeniable Reality Of The Modern World Essay1630 Words   |  7 PagesTodd Peters, in her book In Search of the Good Life, attempts to clarify the debate about globalization by identifying the 4 main viewpoints that exist. She identifies the dominant theories of globalization as neoliberalism and social equity liberalism. The to resistance theories, she characterizes as, earthism and post-colonialism. All the theories have specific proponents, historical contexts, ideologies, and goals for an ideal form of globalization. The goals of Peters’ book are to describe, critiqueRead MoreGuns, Germs, And Steel Review Essay1289 Words   |  6 Pagesbased on a recommendation from a friend. Many chapters of the book are truly fascinating, but I had criticisms of the book back then and hold even more now. Chief among these is the preponderance of analysis devoted to Papua New Guinea, as opposed to, say, an explanation of the greatly disparate levels of wealth and development among Eurasian nations. I will therefore attempt to confine this review on the meat and potatoes of his book: the dramatic Spanish conquest of the Incas; the impact of continentalRead MoreRelationship Between The Worker And The Capitalist997 Words   |  4 Pagesdescribed followed by an analysis of how it produces wealth inequality, however a political economical approach will be used. Emphasized are the thoughts of Karl Marx and Adam Smith. To begin with, Adam Smith in his book Nature and Causes of the Wealth of Nations wondered why some countries were wealthier than others; he correlates wealth with civilized and poverty with savages (Levine, 2010). Therefore a wealthy nation is a civilized nation, whereas a poor nation is a savage nation. According to SmithRead MoreEssay on Analysis of Wealth of Nations by Adam Smith1040 Words   |  5 PagesAnalysis of Wealth of Nations by Adam Smith People of the same trade seldom meet together, even for merriment and diversion, but the conversation ends in a conspiracy against the public, or in some contrivance to raise prices. Adam Smith The reasons for writing a book such as Adam Smiths The Wealth of Nations are many, and Smith seems to have had several in mind. His study traces the stages in the development of the modern economic system in an attempt to explain it, maps out the Read MoreThe Writings Of Karl Marx, Adam Smith, And Andrew Carnegie1331 Words   |  6 Pagesof the bourgeoisie. Adam Smith wrote a book called The Wealth of Nations which was published in 1776. In his book he tells the reader what helps to build the economy of a nation and essentially advocates for capitalism. Andrew Carnegie was a self-made multimillionaire who gained his wealth by investing in the railroads. In 1889 he wrote an article titled The Gospel of Wealth in which he discusses the duty of the upper class to distribute their surplus wealth to those in need. All three of theseRead MoreKarl Marx, Adam Smith, And Andrew Carnegie1350 Words   |  6 Pagesof the bourgeoisie. Adam Smith wrote a book called The Wealth of Nations which was published in 1776. In his book he tells the reader what helps to build the economy of a nation and essentially advocates for capitalism. Andrew Carnegie was a self-made multimillionaire who gained his wealth by investing in the railroads. In 1889 he wrote an article titled The Gospel of Wealth in which he discusses the duty of the upper class to distribute their surplus wealth to those in need. All three of theseRead MoreWealth of Nations1626 Words   |  7 PagesNature and the Social Order II June 6, 2008 â€Å"The Wealth of Nations† Adam Smith, the author of â€Å"The Wealth of Nations†, was a Scottish moral philosopher during the Industrial Revolution who was inspired by his surroundings to write about the field of economics. Being a man of intellect on various types of philosophical views, Smith was able to portray his passionate feelings about political thought through his well-written works. While publishing his book, Smith became known as the â€Å"father of modernRead MoreSummary Of The Globalization Of Poverty And The New World Order1377 Words   |  6 Pages The Globalization of Poverty Page 1 of 9 and the New World Order: Book Review The Globalization of Poverty and The New World Order by Michel Chossudovsky Sydney Pothakos St. #: 8666099 November 8th 2016 Professor Ivaylo Grouev POL1102 The Globalization of Poverty Page 2 of 9 and the New World Order: Book Review Globalization is a vicious cycle that chases itself exponentially as time progresses. Distinguishing between whether or not globalization is a beneficial phenomenon or a destructive

Benefits And Limitations Of Democracy Essay - 2238 Words

Tionna Ryan Professor McNamara PSC 260-01 3 October 2016 Benefits and Limitations of Democracy Abraham Lincoln’s statement from the Gettysburg Address described a democracy as â€Å"the Government of the people, by the people, for the people, shall not perish from Earth† (â€Å"The Gettysburg Address†). To completely see how a democracy works, one must know the importance of it. A democratic government can be clarified in four diverse ways: protected, substantive, procedural, and process-situated. In this particular circumstance, an ideal approach to take a gander at a majority rules system is from the substantive point of view. â€Å"Substantive approaches focus on the conditions of life and politics given regime promotes: Does this regime promote human welfare individual freedom, security, equity, public deliberation, and peaceful conflict resolution?† (Tilly 7). Various nations all over the world, for example, Great Britain, Denmark, Germany, India, and Japan all have or had a democratic based government. Nat ions are liable to pick a vote based government in light of the fact that in a way it truly represents the general population, however, it has its constraints. One advantage of a solid fair framework democracy is proportional representation since it underpins the larger part while likewise ensuring the privileges of the minority. Proportional representation is gainful in separate social orders and it is the ideal way go. When it comes proportional representation, it treatsShow MoreRelatedThe Pros and Cons of Democracy Essay1633 Words   |  7 PagesChurchill’s claim that â€Å"democracy is the worst form of government except all the others that have been tried† is deliberately provocative and intended to challenge the reader’s simplistic ideal that democracy is without faults. There are an estimated 114 democracies in the world today (Wong, Oct 3rd lecture). A figure that has increased rapidly in the last century not necessarily because democracy is the best fo rm of government, but primarily for reason that in practice, under stable social, economicRead MoreThe European Union ( Eu )1339 Words   |  6 PagesThe European Union (EU) has a variety of methods to promote democracy beyond its borders. It is the contention of this paper that EU democracy-promotion policies are more significant in the context of a pre-accession conditionality. The success of EU democracy promotion is contingent upon the degree of bargaining power the EU possesses vis-à  -vis ‘third countries’ (third countries being those which seek EU membership, and are prepared to make the necessary political and economic reforms). In the contextRead MorePower Of The Executive System1042 Words   |  5 PagesMafurania Mafurania is a burgeoning democracy and with this comes a particular need for accountability in its political structure. This is due to the very real possibility of political overthrow and descending into some form of dictatorship. This reality of African countries aspiring to full democracy and falling to dictatorship has occurred many times, from the replacement of Idi Amin s dictatorship with another dictator (Yoweri Museveni) to the rise of Robert Mugabe in Zimbabwe. Thus, when analysingRead MoreDictatorship And The Concept Of Good Government1221 Words   |  5 PagesIntroduction The government form of dictatorship (literally, ‘a chief magistrate’ from Latin ) is a form of government in which one person or a small group possesses absolute power without effective constitutional limitations , and is often stood in direct contrast to the government form of democracy (literally, ‘rule by the people’ from Latin ), a system of government in which all the people of a state... are involved in making decisions about its affairs, typically by voting to elect representatives toRead MoreA Discussion About The Trajectory Of Economic Cooperation1286 Words   |  6 PagesIn a discussion about the trajectory of economic cooperation, the default prediction may be that we will see the international community move toward economic cooperation because it facilitates freer trade, which benefits all. After all, the theory of comparative advantage tells us that nations will achieve greater economic growth by directing factors of production toward abundant resource industries and trading with other nations for goods derived from resources scarce to them, and this trade requiresRead MoreA Discussion Of Campaign Finance Regulation1466 Words   |  6 Pagesable and willing to provide private expenditures from doing so. Such a limitation can been seen as a violation of freedom of expression, and Christiano’s proposal to limit certain expressions in order to promote freedom of expression can seem absurd. Christiano, however, argues that this temporary limitation is not an â€Å"unduly† interference because the cost of campaign regulation on freedom of expression is surpassed by its benefits for freedom of expression. He admits that the affluents will be restrictedRead MoreThe Law Of Selective Incorporation1020 Words   |  5 Pagesseveral national cities to pass gun laws. 2. The rights of the accused is based upon the â€Å"Fourth, Fifth, Sixth and Eighth Amendment that creates the Due Process of Law† (Ginsberg et al. 133). These laws protect accused criminals by â€Å"engaging limitations on the governments against the liberty and freedom of the accused†. However under the â€Å"search and seize it prohibits evidence from being submitted in court that was seized during an illegal search† (Ginsberg et al. 134). The exclusionary was appliedRead MoreAlthough there are advantages and disadvantages to both a representative government and1300 Words   |  6 PagesAlthough there are advantages and disadvantages to both a representative government and deliberative democracy the benefits are largely dependant on the context of policy making and whose interests are being considered. A representative democracy is one that is currently in place across Australia and, for the most part, the rest of the world whereby a group of representatives deliberate without unequal distributions to power on behalf of the nations citizens by denoting their beliefs, attitudes andRead MoreA Critical Evaluation Of The Internet997 Words   |  4 Pagestheir argument and mobilize the enthusiasm of the audience. In other words, in the virtual word of cyberspace, many love to post their secrets on the internet anonymously. To some extent, the public have the ability to carry out the expression of democracy, and it cannot limit the traditional political problems at the same time. On the other hand, the potential of the internet is that it can also connect the whole of people with different cultural backgrounds and social status. A good case is thatRead MoreStrengths Of Social Democracy1073 Words   |  5 PagesIs social democracy an effective means to achieving Marxist socialism? Marx and Engels’ Communist Manifesto (1888) outlined a prediction that the proletariat class would seize state power and abolish capitalism through collective ownership of resources and industry, leading to a socialist society founded on equality, leading to communism. This essay discusses the strengths and limitations of social democracy in achieving Marxist socialism, the answer to the question is more complex than simple ‘yes

Qualitative Characteristics of Information- myassignmenthelp

Question: Discuss about theQualitative Characteristics of Financial Information. Answer: Introduction Financial Information is the set of raw accounting data of an entity which is presented in an organised form in the general purpose financial statements. The financial information is used for the financial reporting purposes by an entity hence it must possess the basic qualitative characteristics as prescribed by the Australian Accounting Standard Board in SAC 3, Qualitative Characteristics of Financial Statements. This standard on accounting concepts sets out all the key characteristics of financial information. The basic characteristics of financial information are classified on the basis of two criteria i.e. selection criteria and presentation criteria. On the basis of selection criteria the information must be characterised as relevant and reliable and on the basis of presentation criteria the financial information must be comparable and understandable. Qualitative Characteristics of Financial Information Characteristics on the basis of selection of financial information: Under this set of criteria relevance and reliability are considered as the basic qualitative characteristics required by financial information to be possessed in order to be competent for the financial reporting requirements (FASB, 2010). Relevance and reliability are equally important and therefore can be ranked before one another. Relevance Information to be considered as relevant must be capable of influencing the users decisions. To influence the decision making process of the readers the financial information play two important roles that are the predictive and conformity role (Australian Government, 2001). The predictive value of an information is defined as the ability of financial information contained in general purpose financial statements, to enable the users to make predictions and estimations about the future situation of the concerned company (Jones Smith, 2011). To possess the attribute of predictive value the financial information is not necessarily required to be in explicit forecast form. For example, the reported earnings in the financial statement to have a predictive value must enable the users to predict the level of future earnings of the company (Birt, Muthusamy Bir, 2017). Another example to illustrate the predictive value of financial information can be taken from the current level of asset holdings of the company which will be considered of value if it makes the users able to predict the companys capability to assess the future opportunities in the market. Confirmatory value of information will enable the readers to verify and confirm the past evaluations (Hodge, Hopkins Wood, 2010). Reliability Reliability of information will be achieved when the information is free from any undue error or the biasness and thus representing the true picture of all the transactions and other business situations in a faithful manner. The degree of how reliable an information is determined by the correspondence between the real business transactions and events and the actual presentation in the financial statements. The reliable information would be accurate enough to represent the true and fair picture of underlying events and transactions. While incorporating the financial information in the financial reports the degree of relevance and reliability of information has to be balances as the reliability of information would not make any difference if the information is irrelevant. On the opposite side, no matter how much relevance an information holds if it is not reliable (Rankin, et al., 2012). Materiality test: Once the information is identified as relevant and reliable it must be tested for its materiality level. Materiality of the information is defined as the significance of the information in the overall decision making process of an entity. If immaterial information is incorporated in the financial reports it will distort the quality of information content as a whole and will also contribute to disturb the basic element of understanding of the financial information. The materiality of any information can be assessed either on the basis of size of the information or on the nature of information. The test of materiality is important because an information which is of relevance and is reliable in its general nature but not material in the given circumstances for which the information is prepared and presented. Characteristics on the basis of selection of financial information: Comparability The comparability feature of information makes it comparable with the other relevant information whether from the same company or from another company in the same industry for the analytical procedures (Franco, Kothari Verdi, 2011). For example, the users may make comparisons of companys current financial position with the previous years results or with the financial performance of other companys whose performance is considered as the benchmark in the industry. For an information attributes of relevance and reliability are not sufficient at a particular point of time or in a specific circumstance or for a specific company (Kober, Lee Ng, 2010). The information must be comparable with the information of the other times or another entities. In order to achieve the purpose of comparability, the consistency of information between the different reporting periods and reporting entities is required to be maintained. Comparability of the financial information must not be construed as mere consistency as it would not be acceptable for the entities to report a matter or a transaction in the same manner as is adopted by the other entities if such consistency policy is not in line with the relevance and reliability values of the information (Collier, 2015). Understandable The accounting information contained in the financial statements must be easily understandable to the users provided they possess the requisite knowledge and idea of companys economic activities. Information must be presented in the clear and concise manner so as to provide the users with an ease to understand the true scenario of companys financial statements (Halabi, Barrett Dyt, 2010). However, the preparers should not ignore the incorporation of items which are complex by their very nature merely to make the financial reports simplified and understandable. Rather the information must be prepared and presented keeping in mind that the users can take expert advice on the matters that are complex by nature. The attribute of understanding must be achieved by the company without having the need to compromise with the prime qualities of relevance and reliability of financial information contained in the general purpose financial statements. Conclusion Financial statements of an entity serve various purposes like for financial reporting requirements, compliance of regulations from various regulatory bodies, loan sanctioning from financial institutions and banks. Therefore, the information contained in the financial reports has to be relevant and reliable so that it can influence the decision of readers. If the preparers of the information neglects the importance of the qualitative characteristics of the information, the information will lose its value in the eyes of users. Besides the key qualitative characteristics, timeliness of the information has to be given due importance. An information provided on time only can have its value for the users in their decision making otherwise it is of no use or relevance. Therefore to provide the best outcomes of the reports the information content must possess all the above discussed attributes. Reference List Australian Government, 2001. Qualitative Characteristics of financial information: SAC 3, available at https://www.aasb.gov.au/admin/file/content105/c9/AASB112_07-04_COMPsep11_07-12.pdf (viewed on 21th September, 2017) Birt, J.L., Muthusamy, K. and Bir, P., 2017. XBRL and the Qualitative Characteristics of Useful Financial Information.Accounting Research Journal,30(1). Collier, P.M., 2015.Accounting for managers: Interpreting accounting information for decision making. John Wiley Sons. De Franco, G., Kothari, S.P. and Verdi, R.S., 2011. The benefits of financial statement comparability.Journal of Accounting Research,49(4), pp.895-931. Financial Accounting Standards Board (FASB), 2010. Conceptual Framework for Financial Reporting: Chapter 1, The Objective of General Purpose Financial Reporting, and Chapter 3, Qualitative Characteristics of Useful Financial Information. Statement of Financial Accounting Concept No. 8. Halabi, A.K., Barrett, R. and Dyt, R., 2010. Understanding financial information used to assess small firm performance: An Australian qualitative study.Qualitative Research in Accounting Management,7(2), pp.163-179. Hodge, F.D., Hopkins, P.E. and Wood, D.A., 2010. The effects of financial statement information proximity and feedback on cash flow forecasts.Contemporary Accounting Research,27(1), pp.101-133. Jones, D.A. and Smith, K.J., 2011. Comparing the value relevance, predictive value, and persistence of other comprehensive income and special items.The Accounting Review,86(6), pp.2047-2073. Kober, R., Lee, J. and Ng, J., 2010. Mind your accruals: perceived usefulness of financial information in the Australian public sector under different accounting systems.Financial Accountability Management,26(3), pp.267-298. Rankin, M., Stanton, P.A., McGowan, S.C., Ferlauto, K. and Tilling, M., 2012.Contemporary issues in accounting. Milton, Australia: Wiley.